{
  "url": "https://openlegislation.uk/draft-occupational-pension-schemes-master-trusts-regulations-2018/regulation-32",
  "json_url": "https://openlegislation.uk/draft-occupational-pension-schemes-master-trusts-regulations-2018/regulation-32.json",
  "legislation": "ukdsi/2018/9780111170533",
  "legislation_title": "The Occupational Pension Schemes (Master Trusts) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-occupational-pension-schemes-master-trusts-regulations-2018",
  "path": "regulation/32",
  "kind": "regulation",
  "number": "32",
  "heading": "Amendment of the Overseas Companies Regulations 2009",
  "text": "(1) The Overseas Companies Regulations 2009 are amended as follows.\n(2) In regulation 38 (duty to prepare accounts), in the introductory text, after “read as follows” insert—\n“(save that the modification of section 396 does not apply in relation to a company which 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))”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2009/1801."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111170533/regulation/32",
    "retrieved_at": "2026-10-30T15:04:23.592628+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}