{
  "url": "https://openlegislation.uk/occupational-pension-schemes-scheme-administration-regulations-northern-ireland-1997/regulation-14",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-scheme-administration-regulations-northern-ireland-1997/regulation-14.json",
  "legislation": "nisr/1997/94",
  "legislation_title": "The Occupational Pension Schemes (Scheme Administration) Regulations (Northern Ireland) 1997",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-scheme-administration-regulations-northern-ireland-1997",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Period for which books and records must be kept",
  "text": "The books and records referred to in regulations 12 and 13 shall be kept by the trustees for at least 6 years from the end of the scheme year to which they relate.",
  "extent": "N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 14 in operation at 6.4.1997, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "nisr/1997/94",
      "affecting_title": "The Occupational Pension Schemes (Scheme Administration) Regulations (Northern Ireland) 1997"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/1997/94/regulation/14",
    "retrieved_at": "2026-10-29T02:30:22.733371+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."
}