Application of the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996I13
The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 19964 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.