Amendment of the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations N.I.

2.  In regulation 3A of the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997(1) (information to be included in the accounts audited by the auditor)—

(a) in paragraph (7) for “In paragraph (4),” substitute “Subject to paragraph (8), in paragraph (4),”;

(b) after paragraph (7) add—

“(8) Where regulation 16A of the Occupational Pension Schemes (Investment) Regulations (Northern Ireland) 2005(2) (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 regulation 16A(4) of those Regulations may be disregarded.”.

Commencement Information

I1 Reg. 2 in operation at 1.10.2022, see reg. 1(1)

(1)

S.R. 1997 No. 40; regulation 3A was inserted by regulation 2(4) of S.R. 2016 No. 141

(2)

S.R. 2005 No. 569; regulation 16A is inserted by regulation 3(6) of these Regulations