# The Occupational Pension Schemes (Administration and Audited Accounts) (Amendment) Regulations 2005

S.I. 2005/2426

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).

No text is held: legislation.gov.uk has this only as a PDF of the printed copy.

PDFs: Printed copy https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-2005/pdf/uksi_20052426_310815_en.pdf; Printed copy https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-2005/pdf/uksi_20052426_en.pdf; Explanatory Memorandum https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-2005/pdf/uksiem_20052426_en.pdf

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Source: https://www.legislation.gov.uk/uksi/2005/2426 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-administration-and-audited-accounts-amendment-regulations-2005
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.