# The Occupational Pension Schemes (Winding Up Notices and Reports etc.) Regulations 2002, Regulation 11: Exemption from requirement to make reports to the Authority about winding up


(1) There is no obligation to make a report to the Authority under section 72A(1) of the 1995 Act if on the latest date for the making of the report the scheme is within paragraph (2).
(2) A scheme is within this paragraph if it is—
(a) a scheme of which there is only one member,
(b) a small self-administered scheme,
(c) a scheme of which each member is a trustee, or
(d) a scheme—
(i) the only benefits provided by which are death benefits, and
(ii) under the provisions of which no member has accrued rights.
(3) In this regulation “member” means a deferred member or a pensioner member.

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Source: https://www.legislation.gov.uk/uksi/2002/459/regulation/11 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-winding-up-notices-and-reports-etc-regulations-2002/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.