Regulation 6 Duty to disclose informationI1

who is the employer or has been the employer in relation to an occupational pension scheme and any person who acts as auditor or actuary to such a person, to disclose on request to the trustees or managers such information as is reasonably required for the performance of the duties of trustees or managers or professional advisers;

who is the employer in relation to an occupational pension scheme within one month of the occurrence, to disclose to the trustees or managers the occurrence of any event relating to the employer which there is reasonable cause to believe will be of material significance in the exercise by the trustees or managers or professional advisers of any of their functions.

to disclose to the professional advisers such information as is reasonably required for the performance of their duties; and

to make available to the professional advisers such of the scheme’s books, accounts and records, including any books and records which the trustees are required to keep under Article 49(2), as are reasonably required for the performance of their duties.