PART 4Pension accounts
CHAPTER 4Pension accounts: general
Establishment of pension accounts: general28.
(1)
The scheme manager must establish and maintain one or more pension accounts for each member of this scheme in accordance with this Part.
(2)
A pension account—
(a)
may be kept in any form the scheme manager considers appropriate; and
(b)
must specify the details required by these Regulations.
(3)
References in these Regulations to any amount specified in a pension account are references to the amount that is required by these Regulations to be so specified and not, if different, to the amount actually so specified.