3. The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996(1) 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.”.
S.I. 1996/1975. Regulation 2 was amended by S.I. 2005 / 2426.