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Pension Schemes Act 1993, Section 33A is up to date with all changes known to be in force on or before 05 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)If any person acting as an auditor or actuary of [F3an appropriate scheme][F3a personal pension scheme to which section 25A applies] has reasonable cause to believe that—
(a)[F4any requirement which, in the case of the scheme, is required by section 9(5)(a) to be satisfied is not satisfied, and]
[F4any requirement which, in the case of the scheme, is required by section 25A to be satisfied is not satisfied,]
(b)the failure to satisfy the requirement is likely to be of material significance in the exercise by the [F5Inland Revenue] of any of [F6their] functions relating to [F7appropriate schemes][F7personal pension schemes to which section 25A applies],
that person must immediately give a written report of the matter to the [F5Inland 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 sidenote substituted (26.9.2007 for specified purposes) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 14(3) (with Sch. 4 Pt. 3)
F3Words in s. 33A(1) substituted (26.9.2007 for specified purposes) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 14(2)(a) (with Sch. 4 Pt. 3)
F4S. 33A(1)(a) substituted (26.9.2007 for specified purposes) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 14(2)(b) (with Sch. 4 Pt. 3)
F5Words in s. 33A(1) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) 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)
F6Word in s. 33A(1) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) 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)
F7Words in s. 33A(1)(b) substituted (26.9.2007 for specified purposes) by Pensions Act 2007 (c. 22), ss. 15(4), 30(2)(b)(3), Sch. 4 para. 14(2)(c) (with Sch. 4 Pt. 3)
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