Pension Schemes (Northern Ireland) Act 1993

[F1 29A Appropriate schemes: “Blowing the whistle”. N.I.

(1) If any person acting as an auditor or actuary of an appropriate scheme has reasonable cause to believe that—

(a) any requirement which, in the case of the scheme, is required by section 5(5)(a) to be satisfied is not satisfied, and

(b) the failure to satisfy the requirement is likely to be of material significance in the exercise by the [F2 Inland Revenue] of any of [F3 their] functions relating to appropriate schemes,

that person must immediately give a written report of the matter to the [F2 Inland Revenue].

(2) No duty to which a person acting as auditor or actuary of an appropriate scheme is subject shall be regarded as contravened merely because of any information or opinion contained in a written report under this section.]

Textual Amendments

F1 S. 29A inserted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 144; S.R. 1997/192, art. 2(b)

F2 Words in s. 29A(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 47(a); S.R. 1999/149, art. 2(c), Sch. 2

F3 Word in s. 29A(1) substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 47(b); S.R. 1999/149, art. 2(c), Sch. 2