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The National Health Service Pension Scheme (Scotland) Regulations 2015
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2.—(1) The scheme manager may publish or provide to the Treasury scheme information (as defined in section 15 of the 2013 Act) whether or not required to do so by any Treasury directions given from time to time pursuant to that section.
(2) Nothing in sub-paragraph (1) requires the scheme manager to publish or provide to the Treasury any scheme information—
(a)which the scheme manager is not required by Treasury directions to publish or provide to the Treasury; or
(b)which the scheme manager, apart from sub-paragraph (1), is prohibited lawfully from publishing or providing.
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