{
  "url": "https://openlegislation.uk/occupational-pension-schemes-disclosure-of-information-regulations-1996/schedule-3/paragraph-9",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-disclosure-of-information-regulations-1996/schedule-3/paragraph-9.json",
  "legislation": "uksi/1996/1655",
  "legislation_title": "The Occupational Pension Schemes (Disclosure of Information) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-disclosure-of-information-regulations-1996",
  "path": "schedule/3/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "If the auditor’s statement made in accordance with regulations made under section 41(1)(a) and (2)(b) of the 1995 Act is negative or qualified, an account of the reasons why and a statement as to how the situation has been or is likely to be resolved.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/2000/2691",
      "affecting_title": "The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations 2000"
    },
    {
      "type": "amended",
      "affecting": "uksi/2000/2691",
      "affecting_title": "The Pension Sharing (Consequential and Miscellaneous Amendments) Regulations 2000"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1655/schedule/3/paragraph/9",
    "retrieved_at": "2026-10-29T12:40:31.841882+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."
}