Accounts and audit
This section has no associated Policy Notes
54.—(1) After any of its pension funds has been audited, an administering authority must immediately send copies of the following to each body whose employees are active members—
(a)a summary of the revenue account and balance sheet of the fund; and
(b)any report by the auditor.
(2) The pension input period for the purposes of section 238 of the Finance Act 2004(1) is the year ending on 31st March 2015 and each year ending on 31st March after that year.
(1)
2004 c.12; section 238 was amended by the Finance Act 2011 (c.11).