{
  "url": "https://openlegislation.uk/occupational-pension-schemes-miscellaneous-amendments-regulations-2014/regulation-2",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-miscellaneous-amendments-regulations-2014/regulation-2.json",
  "legislation": "uksi/2014/540",
  "legislation_title": "The Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-miscellaneous-amendments-regulations-2014",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Occupational Pension Schemes (Scheme Administration) Regulations 1996",
  "text": "(1) The Occupational Pension Schemes (Scheme Administration) Regulations 1996 are amended as follows.\n(2) In regulation 4 (qualifications and experience or approval required for appointment as the auditor or actuary)—\n(a) at the beginning of paragraph (2)(d), insert “subject to paragraph (3),”;\n(b) after paragraph (2) insert—\n“(3) Paragraph (2)(d) does not apply in relation to the accounts and auditor’s statement for a relevant scheme for a scheme year—\n(a) in which, on the first day of that scheme year, the scheme has at least 500 participating employers; or\n(b) which immediately precedes a scheme year in which sub-paragraph (a) is satisfied.\n(4) In paragraph (3), “relevant scheme” means a trust scheme which applies to earners in employment under different employers.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1996/1715."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 4 was amended by S.I. 2008/948 and 2012/692."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/540/regulation/2",
    "retrieved_at": "2026-10-29T00:24:18.846596+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."
}