# The Occupational Pension Schemes (Disclosure of Information) Regulations 1996, Paragraph 18


An explanation of any change in the funding position of the scheme—
(a) in the case of the first summary funding statement issued in respect of the scheme, since the last actuarial valuation in respect of the scheme under regulation 30 of the Occupational Pension Schemes (Minimum Funding Requirement and Actuarial Valuations) Regulations 1996 (ongoing actuarial valuations), or, if no such valuation was obtained, since the last actuarial valuation under the rules of the scheme, and
(b) in the case of any subsequent summary funding statement, since the date of the last summary funding statement.

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Source: https://www.legislation.gov.uk/uksi/1996/1655/schedule/2/paragraph/18 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-disclosure-of-information-regulations-1996/schedule-2/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.