# The Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2014, Regulation 2: Amendment of the Occupational Pension Schemes (Scheme Administration) Regulations 1996


(1) The Occupational Pension Schemes (Scheme Administration) Regulations 1996 are amended as follows.
(2) In regulation 4 (qualifications and experience or approval required for appointment as the auditor or actuary)—
(a) at the beginning of paragraph (2)(d), insert “subject to paragraph (3),”;
(b) after paragraph (2) insert—
“(3) Paragraph (2)(d) does not apply in relation to the accounts and auditor’s statement for a relevant scheme for a scheme year—
(a) in which, on the first day of that scheme year, the scheme has at least 500 participating employers; or
(b) which immediately precedes a scheme year in which sub-paragraph (a) is satisfied.
(4) In paragraph (3), “relevant scheme” means a trust scheme which applies to earners in employment under different employers.”.

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Source: https://www.legislation.gov.uk/uksi/2014/540/regulation/2 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-miscellaneous-amendments-regulations-2014/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.