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The Occupational Pension Schemes (Administration and Disclosure) (Amendment) Regulations 2018

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1.—(1) These Regulations may be cited as the Occupational Pension Schemes (Administration and Disclosure) (Amendment) Regulations 2018 and, except as provided for below, come into force on 6th April 2018.

(2) The amendments made by regulation 3(3), (7) and (8), in so far as this inserts paragraph 5A in Schedule 6 to the Disclosure Regulations 2013, come into force on 6th April 2019.

(3) Where the most recent scheme year for a relevant scheme ends before 6th April 2018, the amendments made by regulations 2, 3(2), 3(4) to (6) and (8), in so far as they insert paragraph 5B in Schedule 6 to the Disclosure Regulations 2013, come into force for such a scheme on the last day of the first scheme year for that scheme to end on or after 6th April 2018.

(4) For the purposes of this regulation, “relevant scheme” and “scheme year” have the same meaning as in regulation 1 (interpretation) of the Administration Regulations 1996.

(5) In these Regulations—

“the Disclosure Regulations 2013” means the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013(1); and

“the Scheme Administration Regulations 1996” means the Occupational Pension Schemes (Scheme Administration) Regulations 1996(2).

(2)

S.I. 1996/1715. The definition of “relevant scheme” was inserted by S.I.2015/879.

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