Chwilio Deddfwriaeth

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The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013

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33.—(1) Where the scheme is a trust scheme that applies to earners in employments under different employers, a statement in accordance with paragraph 32 or a statement—

(a)listing the 100 largest investments by value held by the scheme as at the end of the year and stating what percentage of the resources of the scheme each such investment represents,

(b)identifying which of the investments referred to in paragraph (a) are employer-related investments, and

(c)if, as at the end of the year, more than 5% of the resources of the scheme are invested in employer-related investments in contravention of section 40(1) of the 1995 Act in relation to a particular employer—

(i)listing the employer-related investments and the name of the employer concerned,

(ii)as to the steps the scheme has taken or proposes to take to ensure that the percentage is reduced to 5% or less, and

(iii)as to the time when any proposed steps will be taken.

(2) In sub-paragraph (1) “employer-related investments” has the same meaning as in subsection (2) of section 40 of the 1995 Act but as if the following words in subsection (2) were omitted—

(a)in paragraph (a) “or by any person who is connected with, or an associate of, the employer”, and

(b)“or any such person” in each place where they occur.

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