Regulation 26 Establishment of pension accounts: generalI1
United Kingdom
(1)
A pension account—
(a)
may be kept in any form the scheme manager considers appropriate; and
(b)
must specify the details required by these Regulations.
(2)
References in these Regulations to any 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.
Annotations
Commencement
- I1
Reg. 26 in force at 1.4.2022, see reg. 1(4)