3 Application of the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996
The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996 apply in relation to the corporation as if—
(a)  in regulation 2(1), after “Subject to paragraphs” there were inserted “(1A),”; and
(b)  after regulation 2(1), there were inserted—

“1A Paragraph (1)(b) does not apply to a pension scheme established under section 67 of the Pensions Act 2008.”

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Reg. 3 in force at 5.7.2010, see reg. 1(3)
S.I. 1996/1975. Regulation 2 was amended by S.I. 2005 / 2426.