Regulation 27 Establishment of pension accounts: generalI1
United Kingdom
(1)
The scheme manager must establish and maintain one or more pension accounts for each member of this scheme in accordance with this Part.
(2)
A pension account—
(a)
may be kept in any form the scheme manager considers appropriate; and
(b)
must contain such matters as are required by these Regulations.
(3)
References in these Regulations to an amount specified in a pension account are references to the amount that is required by these Regulations to be so specified and not, if different, the amount actually so specified.