{
  "url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-2005",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-2005.json",
  "id": "uksi/2005/2426",
  "title": "The Occupational Pension Schemes (Administration and Audited Accounts) (Amendment) Regulations 2005",
  "short_title": "Occupational Pension Schemes (Administration and Audited Accounts) 2005",
  "long_title": "These Regulations amend the Occupational Pension Schemes (Scheme Administration) Regulations 1996 (S.I. 1996/1715) (“the Scheme Administration Regulations”) and the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996 (S.I. 1996/1975) (“the Audited Accounts Regulations”). These amendments implement the European Directive on the activities and supervision of Institutions for Occupational Retirement Provision (Directive 2003/41/EC) (“the Directive”), and are consequential on the coming into force of the Finance Act 2004 (c. 12), and the Pensions Act 2004 (c. 35).",
  "citation": "S.I. 2005/2426",
  "type": "uksi",
  "year": "2005",
  "number": "2426",
  "version": "current",
  "date": null,
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      "source_url": "https://www.legislation.gov.uk/uksi/2005/2426/pdfs/uksi_20052426_310815_en.pdf"
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      "source_url": "https://www.legislation.gov.uk/uksi/2005/2426/pdfs/uksi_20052426_en.pdf"
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      "language": null,
      "date": "2008-12-08",
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      "url": "https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-2005/pdf/uksiem_20052426_en.pdf",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2426",
    "retrieved_at": "2026-10-29T04:53:14.524533+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."
}