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Pensions Act 2014

Section 49: Maximum period between scheme returns to be 5 years for micro schemes

200.All occupational pension schemes are required to complete a scheme return at least once every three years. This is sent to the Pensions Regulator and provides up to date information about the scheme.

201.The section allows the Pensions Regulator to increase the maximum period between scheme returns to five years for micro schemes (i.e. those that have between two and four members).

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