Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
2.—(1) Section 249A(1) of the Act (requirement for internal controls) is amended as follows.
(2) In the heading, for “internal controls” substitute “an effective system of governance”.
(3) For subsection (1) substitute—
“(1) The trustees or managers of an occupational pension scheme must establish and operate an effective system of governance including internal controls.
(1A) The system of governance must be proportionate to the size, nature, scale and complexity of the activities of the occupational pension scheme.”.
(4) In subsection (2), for “internal controls” substitute “an effective system of governance including internal controls”.
(5) In subsection (3), after paragraph (d) insert—
“(e)an authorised Master Trust scheme within the meaning of Part 1 of the Pension Schemes Act 2017(2).”.
Section 249A was inserted by S.I. 2005/3379; amended by section 40 of, and paragraph 46 of Part 3 of Schedule 6 to, the Constitutional Reform and Governance Act 2010 (c. 25) and section 17(1) of, and paragraphs 1 and 20 of Schedule 4 to, the Public Service Pensions Act 2013 (c. 25); and amended by S.I. 2009/1682.
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