http://www.legislation.gov.uk/uksi/1996/1975/contentsThe Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996texttext/xmlenStatute Law DatabasePENSIONS2022-11-29Expert Participation2022-10-01 The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996 (“the Regulations") make provision in respect of documents which the trustees or managers of an occupational pension scheme must obtain. The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996ActThe Stakeholder Pension Schemes Regulations 2000reg.32 Sch.2The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996reg.2The Occupational and Personal Pension Schemes (Penalties) Regulations 2000reg.2The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996reg.2The Occupational Pension Schemes (Republic of Ireland Schemes Exemption) Regulations 2000reg.9 The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 19961 Citation, commencement and interpretation2 Requirement of trustees or managers to obtain documents3 Form and content of the accounts audited by the auditor3AInformation to be included in the accounts audited by the auditor4 Form and content of the auditor’s statementSCHEDULE CONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME... CONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME... CONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME... CONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME... CONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME... CONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME... CONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME... CONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME... CONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME... CONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME1996 No. 1975PENSIONSThe Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996 Made25th July 1996 Coming into force6th April 1997 Whereas a draft of these Regulations was laid before Parliament in accordance with the provisions of section 175(2) of the Pensions Act 1995 and approved by resolution of each House of Parliament: Now, therefore, the Secretary of State for Social Security in exercise of powers conferred on him by sections 41(1) and (6), 116(1), 124(1) and 174(2) and (3) of the Pensions Act 1995, and of all other powers enabling him in that behalf, by this instrument, which is made before the end of the period of six months beginning with the coming into force of the provisions of Part I of that Act by virtue of which they are made, hereby makes the following regulations:1995 c. 26.Section 124(1) is cited because of the meaning ascribed to “prescribed" and “regulations". See section 120(2)(c) of the Pensions Act 1995. This provides that the requirement to consult does not apply where regulations are made before the end of six months beginning with the coming into force of the provisions of Part I of the Pensions Act 1995 by virtue of which they are made.Instrument applied in part (1.10.2000) by The Stakeholder Pension Schemes Regulations 2000 (S.I. 2000/1403), reg. 1(2), Sch. 2
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<Number>1996 No. 1975</Number>
<SubjectInformation>
<Subject>
<Title>PENSIONS</Title>
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</SubjectInformation>
<Title>The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996</Title>
<MadeDate>
<Text> Made</Text>
<DateText>25th July 1996</DateText>
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Whereas a draft of these Regulations was laid before Parliament in accordance with the provisions of section 175(2) of the Pensions Act 1995 and approved by resolution of each House of Parliament:
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Now, therefore, the Secretary of State for Social Security in exercise of powers conferred on him by sections 41(1) and (6), 116(1), 124(1) and 174(2) and (3) of the Pensions Act 1995
<CommentaryRef Ref="c1764366"/>
, and of all other powers enabling him in that behalf, by this instrument, which is made before the end of the period of six months beginning with the coming into force of the provisions of Part I of that Act by virtue of which they are made
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, hereby makes the following regulations:
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<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/26" id="c00001" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="26">1995 c. 26</Citation>
.
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<Text>Section 124(1) is cited because of the meaning ascribed to “prescribed" and “regulations".</Text>
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<Para>
<Text>
<Emphasis>See</Emphasis>
section 120(2)(c) of the Pensions Act 1995. This provides that the requirement to consult does not apply where regulations are made before the end of six months beginning with the coming into force of the provisions of Part I of the Pensions Act 1995 by virtue of which they are made.
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Instrument applied in part (1.10.2000) by
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,
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,
<CitationSubRef id="clg4osdd1-00009" CitationRef="clg4osdd1-00007" URI="http://www.legislation.gov.uk/id/uksi/2000/1403/schedule/2" SectionRef="schedule-2" Operative="true">Sch. 2</CitationSubRef>
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