Finance Act 1970

7 In the case of every approved scheme, the administrator of the scheme, and every employer who pays contributions under the scheme, shall, within thirty days from the date of a notice from the inspector requiring them so to do—

(a) furnish to the inspector a return containing such particulars of contributions paid under the scheme as the notice may require ;

(b) prepare and deliver to the inspector a return containing particulars of all payments under the scheme, being—

(i) payments by way of return of contributions (including interest on contributions, if any),

(ii) payments by way of commutation of, or in lieu of, pensions, or other lump sum payments,

(iii) other payments made to an employer;

(c) furnish to the inspector a copy of the accounts of the scheme to the last date previous to the notice to which such accounts have been made up together with such other information and particulars (including copies of any actuarial report or advice given to the administrator or employer in connection with the conduct of the scheme in the period to which the accounts relate) as the inspector considers relevant.