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Pension Schemes Act (Northern Ireland) 2021
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Requirement to submit supervisory return
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15.—(1) The Regulator may by notice in writing require the trustees of an authorised Master Trust scheme to submit a supervisory return.
(2) The Department may make regulations setting out the information that the Regulator may require in a supervisory return.
(3) The notice must specify—
(a)the information required to be included in the return,
(b)the manner and form in which the return must be submitted, and
(c)the time period (of at least 28 days) within which the return must be submitted.
(4) The trustees of an authorised Master Trust scheme may not be required to submit a supervisory return more than once in any 12 month period.
(5) Article 10 of the 1995 Order (civil penalties) applies to a trustee who fails to submit a supervisory return when required to do so.
(6) Regulations under this section are subject to negative resolution.
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