12.—(1) A document containing the information listed in Part 2 of Schedule 3 must be prepared within seven months of the end of each scheme year and given in accordance with this regulation.
(2) The document must be given to a relevant person where the relevant person—
(a)makes a request for the document within five years of the end of the scheme year to which the information relates, and
(b)has not been given the document before.
(3) The document must be given within two months of the date the request is made.
(4) The document must be given in accordance with—
(a)regulation 26 or 29(3), where the document relates to the most recent scheme year, or
(b)regulation 29, where the document does not relate to that year.