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14.—(1) Regulations may require the trustees or managers of a pension scheme to prepare a statement of their investment strategy in connection with any collective benefit investments.
(2) The regulations may, in particular, make provision about—
(a)the content of the statement;
(b)reviewing and revising the statement.
(3) The regulations may, in particular—
(a)make provision corresponding or similar to any provision made by Article 35 of the 1995 Order (investment principles for occupational trust-based schemes);
(b)disapply that Article in relation to any investments to which the regulations apply.
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