{
  "url": "https://openlegislation.uk/occupational-and-personal-pension-schemes-miscellaneous-amendments-regulations-2006/regulation-5",
  "json_url": "https://openlegislation.uk/occupational-and-personal-pension-schemes-miscellaneous-amendments-regulations-2006/regulation-5.json",
  "legislation": "uksi/2006/778",
  "legislation_title": "The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/occupational-and-personal-pension-schemes-miscellaneous-amendments-regulations-2006",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Audited Accounts Regulations",
  "text": "(1) The Audited Accounts Regulations are amended in accordance with this regulation.\n(2) In paragraph 5(b) of the Schedule (contents of accounts audited by the auditor of the scheme), for “regulation 6 of the Occupational Pension Schemes (Investment) Regulations 1996 (investments to which restrictions on employer-related investments do not apply)”, substitute “regulation 13 of the Occupational Pension Schemes (Investment) Regulations 2005 (investments to which restrictions do not apply)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/778/regulation/5",
    "retrieved_at": "2026-10-29T04:33:53.320989+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."
}