# The Occupational Pension Schemes (Climate Change Governance and Reporting) Regulations 2021, Paragraph 21


For the purposes of paragraphs 18 and 20 trustees may, in the first scheme year in respect of which the requirements of this Part apply, rely on data obtained, calculations performed, and identification and assessment of climate-related risks and opportunities undertaken on any day, or days, in that first scheme year, including any day before the requirements apply.

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Source: https://www.legislation.gov.uk/ukdsi/2021/9780348224382/schedule/paragraph/21 (the official version)
Page: https://openlegislation.uk/draft-occupational-pension-schemes-climate-change-governance-and-reporting-regulations-2021/schedule/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.