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The Occupational Pension Schemes (Investment) (Employer-related investments by Master Trusts) (Amendment) Regulations 2022
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- 2022 No. 827
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The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996
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3.—(1) The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996(1) are amended as follows.
(2) In regulation 3A (information to be included in the accounts audited by the auditor)(2)—
(a)at the start of paragraph (7) insert “Subject to paragraph (8),”; and
(b)after paragraph (7) insert—
“(8) Where regulation 16A of the Occupational Pension Schemes (Investment) Regulations 2005 (authorised master trust schemes) applies to a scheme that is a trust scheme, then for the purposes of the statement required by paragraph (4), any employer-related investments which do not meet the definition in paragraph (4) of regulation 16A of those Regulations may be disregarded.”.
(1)
(2)
Regulation 3A was inserted by S.I. 2016/229.
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