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15.—(1) Directions given by the Department of Finance and Personnel may require the scheme manager or responsible authority of a scheme under section 1 to—
(a)publish scheme information, or
(b)provide scheme information to the Department of Finance and Personnel.
(2) In subsection (1), “scheme information” means information about the scheme and any statutory pension scheme that is connected with it.
(3) The information to which directions given by the Department of Finance and Personnel under this section may relate includes in particular—
(a)scheme accounts;
(b)information about any scheme funding, assets and liabilities;
(c)information about scheme membership;
(d)information about employer and member contributions;
(e)information about scheme administration and governance.
(4) Directions given by the Department of Finance and Personnel under this section may specify how and when information is to be published or provided.
(5) Directions given by the Department of Finance and Personnel under this section may not require publication or provision of anything that the scheme manager or responsible authority could not otherwise lawfully publish or provide.
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