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Pension Schemes Act 2021
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94Periodic reporting requirements
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(1)During a triggering event period for a collective money purchase scheme, the trustees must submit reports to the Pensions Regulator.
(2)The first report must be submitted before the end of a period specified in regulations made by the Department.
(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 Department,
(c)contain such other information as is specified in regulations made by the Department, and
(d)be made in the manner and form specified by the Pensions Regulator.
(5)Article 10 of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) (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.
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