Regulation 4 Disclosure of information by employers

It shall be the duty of—

(a)

any employer who employs any member or prospective member of a scheme in employment to which the scheme applies, and

(b)

the auditors (if any) of such an employer,

to furnish the trustees and the auditor of the scheme with such information and explanation as may reasonably be required for the performance of the duties of the auditor of the scheme.