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1.—(1) These Regulations may be cited as the Occupational and Personal Pension Schemes (Penalties) Regulations 2000 and shall come into force on 3rd April 2000.
(2) In these Regulations—
“Audited Accounts Regulations” means the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996(1); and
“Register Regulations” means the Register of Occupational and Personal Pension Schemes Regulations 1997(2).
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