Regulation 6 Amendment of regulation 3 of the Occupational Pension Schemes Disclosure Regulations

in sub-paragraph (1)(c) the words from “it has” to “it relates and” shall be deleted;

after paragraph (1) there shall be inserted the following paragraph—

“(1A)

None of the requirements of regulations 4 to 9 shall apply to a scheme unless it—

(a)

has been approved for the purposes of section 590 or section 591 (other than subsection (2)(g)) of the Income and Corporation Taxes Act 1988^f1 (conditions for approval of retirement benefit schemes and discretionary approval); or

(b)

has been the subject of an application for such approval which has not been determined; or

(c)

is a public service pension scheme.”.