{
  "url": "https://openlegislation.uk/local-government-pension-scheme-regulations-1997/regulation-76",
  "json_url": "https://openlegislation.uk/local-government-pension-scheme-regulations-1997/regulation-76.json",
  "legislation": "uksi/1997/1612",
  "legislation_title": "The Local Government Pension Scheme Regulations 1997",
  "legislation_url": "https://openlegislation.uk/local-government-pension-scheme-regulations-1997",
  "path": "regulation/76",
  "kind": "regulation",
  "number": "76",
  "heading": "Accounts and audit",
  "text": "After any audit of any pension fund of theirs an administering authority shall immediately send copies—\n(a) of the revenue account and balance sheet of the fund, and\n(b) of any report by the auditor,\nto each body whose employees are active members.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "reg. 76 renumbered",
      "affecting": "uksi/2006/966",
      "affecting_title": "The Local Government Pension Scheme (Amendment) Regulations 2006"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1612/regulation/76",
    "retrieved_at": "2026-10-29T12:06:30.691853+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."
}