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The Coal Industry (Superannuation Scheme) (Winding Up, No. 1) Regulations 1949

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Winding up of schemes

4.—(1) Each scheme to which these regulations apply shall at the coming into operation of these regulations cease to have effect:

Provided that nothing in this paragraph shall affect the operation of paragraph (2) of regulation three and

Provided also that the proviso to paragraph (1) of that regulation shall apply in relation to this paragraph as it applies in relation to that paragraph.

(2) In the case of each such scheme the Board shall prepare accounts (in the form normally used for the accounts of that scheme) for the period beginning at the date to which the last audited accounts for that scheme were made up and ending at the coming into operation of these regulations, accounting for all sums received and expended for the purposes of the scheme during that period.

(3) The Board shall cause the said accounts to be audited by the auditor by whom were audited the accounts for the relevant scheme, or, if that person is unable or unwilling to act, by any person for the time being appointed as the auditor of a superannuation scheme maintained by the Board.

(4) In the case of each such scheme, the Board shall, before the expiry of three months from the completion of the audit for that scheme prescribed by the last foregoing paragraph, deliver to the Minister—

(a)a copy of the accounts prepared and audited as aforesaid; and

(b)certified copies of certificates made in pursuance of paragraph (3) of regulation two embracing so far as practicable all property and rights transferred by virtue of that regulation.

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