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Pension Schemes Act 2017
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30Periodic reporting requirement
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(1)During a triggering event period for a Master Trust scheme, the trustees must submit periodic reports to the Pensions Regulator.
(2)The first report must be submitted before the end of a period specified in regulations made by the Secretary of State.
(3)Subsequent reports must be submitted at intervals specified by the Pensions Regulator.
(4)The reports must—
(a)report on progress in carrying out the implementation strategy,
(b)record events or decisions of a description specified in regulations made by the Secretary of State,
(c)contain such other information as is specified in regulations made by the Secretary of State, and
(d)be made in the manner and form specified by the Pensions Regulator.
(5)Section 10 of the Pensions Act 1995 (civil penalties) applies to a person who fails to comply with a requirement imposed by this section.
(6)Regulations under this section are subject to negative resolution procedure.
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