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The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013

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32.  Except where the scheme is a trust scheme that applies to earners in employments under different employers, where the scheme has employer-related investments (within the meaning of section 40(2) of the 1995 Act M1 (restriction on employer-related investments)), a statement—E+W+S

(a)as to the percentage of the scheme's resources invested in such investments at the end of the year,

(b)if that percentage exceeds 5%, as to the percentage of the scheme's resources that are investments to which regulation 13 of the Occupational Pension Schemes (Investment) Regulations 2005 M2 (investments to which restrictions do not apply) applies, and

(c)if any resources of the scheme are invested in contravention of subsection (1) of section 40 of the 1995 Act—

(i)as to the steps the trustees or managers of the scheme have taken or propose to take to secure that the scheme complies with that section, and

(ii)as to the time when any proposed steps will be taken.

Marginal Citations

M1Section 40 was amended by the 2004 Act, section 319(1) and Schedule 12, paragraphs 34 and 51 and S.I. 2004/355.

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