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6. For paragraph 5 of the Schedule to the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997(1) (contents of accounts) there shall be substituted—
“5. Where the scheme has employer-related investments, within the meaning of Article 40(2) of the Order, a statement—
(a)as to the percentage of the scheme’s resources invested in such investments at the end of the scheme year; and
(b)if that percentage exceeds 5 per cent., as to the percentage of the scheme’s resources which are investments to which regulation 6 of the Occupational Pension Schemes (Investment) Regulations (Northern Ireland) 1996(2) (investments to which restrictions on employer-related investments do not apply) applies.”.
S.R. 1997 No. 40, to which there are amendments not relevant to these regulations
S.R. 1996 No. 584; regulation 6 was amended by S.R. 1997 No. 162
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