# The Occupational Pension Schemes (Climate Change Governance and Reporting) (Amendment, Modification and Transitional Provision) Regulations 2022, Regulation 4: Modification of the Principal Regulations


(1) The following modifications apply in respect of trustees of a trust scheme who are required to comply with the requirements in Part 1 of the Schedule to the Principal Regulations before 1st October 2022 but who have ceased to be subject to the requirements before that date, where such trustees are subsequently required to comply with those requirements by virtue of regulations 3(4), 4(4) or 5(4) of the Principal Regulations.
(2) For the purposes of the amendments made by regulation 2(2)(b) and (c) of these Regulations, paragraph 21 of the Schedule to the Principal Regulations is to be read as if—
(a) for “the first scheme year in respect of which the requirements of this Part apply” were substituted “the first scheme year in respect of which the requirements of paragraph 19A apply”;
(b) for “that first scheme year” were substituted “that scheme year”;
(c) for “any day before the requirements apply” were substituted “any day before the requirements under paragraph 19A apply”.

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Source: https://www.legislation.gov.uk/uksi/2022/733/regulation/4 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-climate-change-governance-and-reporting-amendment-modification-and-transitional-provision-regulations-2022/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.