Amendment of Schedule 2 to the Occupational Pension Schemes Disclosure Regulations15
In Schedule 3 to the Occupational Pension Schemes Disclosure Regulations (contents of accounts) for paragraph 6 there shall be substituted the following paragraph—
6
Particulars of employer-related investments, within the meaning of section 57A of the Act25 including those in excess of the restriction prescribed in the Occupational Pension Schemes (Investment of Scheme’s Resources) Regulations 199226 and details of action taken during the scheme year to which the accounts relate to reduce that excess.