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9. After paragraph (2) of regulation 2 of the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996 (requirement of trustees or managers to obtain documents)(1), there shall be inserted the following paragraph:
“(2A) The requirement to obtain accounts in accordance with paragraph (1)(a) or an auditor’s statement in accordance with paragraph (1)(b) shall not apply to any scheme which is a Republic of Ireland scheme within the meaning of the Occupational Pension Schemes (Republic of Ireland Schemes Exemption) Regulations 2000.”.
S.I.1996/1975, to which there are no relevant amendments.
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