# The Occupational Pension Schemes (Master Trusts) Regulations 2018, Regulation 30: Amendment of the Companies Act 2006


(1) The Companies Act is amended as follows.
(2) In section 384 (companies excluded from the small companies regime)—
(a) in subsection (1)—
(i) omit “or” at the end of paragraph (b)(i); and
(ii) after paragraph (b)(ii) insert—
“(iii) is a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 (interpretation of Part 1), or”;
(b) in subsection (2)—
(i) omit “or” at the end of paragraph (d);
(ii) insert “or” at the end of paragraph (e); and
(iii) after paragraph (e) insert—
“(f) a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 (interpretation of Part 1).”.
(3) In section 467 (companies excluded from being treated as medium-sized)—
(a) in subsection (1)—
(i) omit “or” at the end of paragraph (b)(i);
(ii) insert “or” at the end of paragraph (b)(ii); and
(iii) after paragraph (b)(ii) insert—
“(iii) is a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 (interpretation of Part 1), or”;
(b) in subsection (2)—
(i) omit “or” at the end of paragraph (d);
(ii) insert “or” at the end of paragraph (e); and
(iii) after paragraph (e) insert—
“(f) a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 (interpretation of Part 1).”.
(4) In section 478 (companies excluded from small companies exemption), in paragraph (b)—
(a) omit “or” at the end of sub-paragraph (i); and
(b) after sub-paragraph (ii) insert—
“(iii) is a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 (interpretation of Part 1), or”.
(5) In section 479B (companies excluded from the subsidiary companies audit exemption), in paragraph (b)—
(a) omit “or” at the end of sub-paragraph (i); and
(b) after sub-paragraph (ii) insert—
“(iii) is a scheme funder of a Master Trust scheme within the meanings given by section 39(1) of the Pension Schemes Act 2017 (interpretation of Part 1), or”.

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111170533/regulation/30 (the official version)
Page: https://openlegislation.uk/draft-occupational-pension-schemes-master-trusts-regulations-2018/regulation-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.