The Teachers' Pensions Regulations 1997

6.  The revocation of the 1988 Regulations shall not affect the obligation of the Secretary of State—

(a) to prepare accounts under the provisions of old regulation G1 in the form set out in the old Part II of Schedule 13 for the financial years starting before 1st April 1996 (which obligations continue to have effect by virtue of substituted regulation G1(2));

(b) to prepare accounts under the provisions of substituted regulation G3(1) for the financial year ending with 31st March 1997; or

(c) to prepare shadow accounts in accordance with substituted regulation G3(2) for each financial year beginning in the period from 1st April 1991 to 1st April 1995;