SCHEDULE E+W+S CONTENTS OF ACCOUNTS AUDITED BY THE AUDITOR OF THE SCHEME

6.  In respect of every other amount shown in the accounts other than the amounts referred to in paragraph 7, a statement of the corresponding amount for the scheme year previous to the accounting period, except in a case where regulation 2 of the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996 M1 (requirement for trustees or managers to obtain documents) is complied with by the trustees or managers of a scheme for the first time. E+W+S

Marginal Citations

M1 S.I.1996/1975. Regulation 2 was amended by S.I. 200/398 and S.I. 200/3198.