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72.—(1) Subject to paragraph (2), the Scottish Ministers must give their decision on an application under regulation 71 (reference of disagreement for reconsideration by Scottish Ministers) by notice in writing to—
(a)the applicant; and
(b)the Scheme employer,
before the expiry of the period of 2 months beginning with the date the application was received.
(2) If no such notice is given before the expiry of that period an interim reply must immediately be sent to those parties setting out—
(a)the reasons for the delay; and
(b)an expected date for giving the decision.
(3) A notice under paragraph (1) must include—
(a)a statement of the decision;
(b)in a case where a decision was given under regulation 70 (notice of decisions on disagreements), an explanation of whether and, if so, the extent to which that decision is confirmed or replaced;
(c)a reference to any legislation or provisions of the Scheme on which the authority relied;
(d)in a case where the disagreement relates to the exercise of a discretion, a reference to the provisions of the Scheme conferring the discretion;
(e)a statement that the Pensions Advisory Service is available to give assistance in connection with any difficulty with the Scheme which remains unresolved including the address at which the Pensions Advisory Service may be contacted; and
(f)a statement that the Pensions Ombudsman may investigate and determine any complaint or dispute of fact or law in relation to the Scheme made or referred in accordance with the Pension Schemes Act 1993(1) including the address at which the Pensions Ombudsman may be contacted.
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