[F133AAppropriate schemes: “Blowing the whistle”E+W+S
(1)If any person acting as an auditor or actuary of an appropriate scheme has reasonable cause to believe that—
(a)any requirement which, in the case of the scheme, is required by section 9(5)(a) to be satisfied is not satisfied, and
(b)the failure to satisfy the requirement is likely to be of material significance in the exercise by the [F2Secretary of State] [F2Inland Revenue] of any of [F3his] [F3their] functions relating to appropriate schemes,
that person must immediately give a written report of the matter to the [F2Secretary of State] [F2Inland Revenue].
(2)No duty to which a person acting as auditor or actuary of an appropriate scheme is subject shall be regarded as contravened merely because of any information or opinion contained in a written report under this section.]
Textual Amendments
F1S. 33A inserted (6.4.1997) by Pensions Act 1995 (c. 26), ss. 147, 180(1); S.I. 1997/664, art. 2(3), Sch. Pt. 2
F2Words in s. 33A(1) substituted (25.2.1999 for specified purposes) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 44(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F3Word in s. 33A(1) substituted (25.2.1999 for specified purposes) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 44(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)