Occupational Pension Schemes (Administration and Audited Accounts) (Amendment) Regulations 2005
14.—(1) The Occupational Pension Schemes (Administration and Audited Accounts) (Amendment) Regulations 2005 M1 are amended as follows.
(2) In the substituted regulation 16A of the Occupational Pension Schemes (Scheme Administration) Regulations 1996 set out in regulation 4(5) (circumstances in which trustees or managers do not need to notify failure to pay contributions), for paragraph (d) substitute the following—
“(d)the scheme is exempt from the requirement to prepare, review and if necessary revise a schedule of contributions under section 227 of the 2004 Act, by virtue of any of sub-paragraphs (a) to (i) and (k) to (m) of regulation 17(1) of the Occupational Pension Schemes (Scheme Funding) Regulations 2005.”.
Marginal Citations