C2C1C3C4C5Part 1Master Trusts
Pt. 1 excluded (1.10.2018) by The Occupational Pension Schemes (Master Trusts) Regulations2018 (S.I. 2018/1030), regs. 1(2), 26
Pt. 1 modified (1.10.2018) by The Occupational Pension Schemes (Master Trusts) Regulations2018 (S.I. 2018/1030), regs. 1(2), 28(2)
Pt. 1 modified (1.10.2018) by The Occupational Pension Schemes (Master Trusts) Regulations2018 (S.I. 2018/1030), regs. 1(2), 28(3)(4)(a)(b)
Pt. 1: power to disapply conferred (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 47(3)(b), 131(1)(3)(a); S.I. 2022/721, reg. 3(a)
Triggering events: continuity
I1I2C2C1C3C430C2C1C3C4Periodic reporting requirement
1
During a triggering event period for a Master Trust scheme, the trustees must submit periodic reports to the Pensions Regulator.
2
The first report must be submitted before the end of a period specified in regulations made by the Secretary of State.
3
Subsequent reports must be submitted at intervals specified by the Pensions Regulator.
4
The reports must—
a
report on progress in carrying out the implementation strategy,
b
record events or decisions of a description specified in regulations made by the Secretary of State,
c
contain such other information as is specified in regulations made by the Secretary of State, and
d
be made in the manner and form specified by the Pensions Regulator.
5
Section 10 of the Pensions Act 1995 (civil penalties) applies to a person who fails to comply with a requirement imposed by this section.
6
Regulations under this section are subject to negative resolution procedure.
Pt. 1 excluded (1.10.2018) by The Occupational Pension Schemes (Master Trusts) Regulations2018 (S.I. 2018/1030), regs. 1(2), 27