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The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022
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9. The explanation required by paragraph 8(1) must include—
(a)an explanation of how the scheme satisfies the definition of a collective money purchase scheme under section 1(2) of the Act (collective money purchase benefits and schemes), including—
(i)an explanation of how the requirements of section 3 of the Act (qualifying schemes) are met in respect of the scheme; and
(ii)where the scheme is a section of a qualifying scheme, an explanation of how the requirements of section 3 of the Act are met in respect of that section;
(b)an explanation as to why the trustees are satisfied that the rules of the scheme meet—
(i)the requirements of section 18 of the Act (calculation of benefits);
(ii)the requirements of regulation 17.
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