# The Occupational Pension Schemes (Winding Up Notices and Reports etc.) Regulations 2002, Regulation 9: Reports to the Authority about winding up: time limits


(1) Section 72A of the 1995 Act (reports to Authority while schemes are being wound up) applies to a winding up beginning on or after 1st April 1973.
(2) In the case of a winding up which began before 1st April 2002, the first report to be made under section 72A must be made before the relevant date.
(3) The “relevant date” in relation to a winding up, means—
(a) if the winding up began before 1st January 1990, 1st June 2002,
(b) if the winding up began on or after 1st January 1990 but before 1st January 1993, 1st April 2003,
(c) if the winding up began on or after 1st January 1993 but before 1st January 1996, 1st April 2004,
(d) if the winding up began on or after 1st January 1996 but before 1st January 1999, 1st April 2005,
(e) if the winding up began on or after 1st January 1999 but before 1st April 2002, 1st April 2006.
(4) In the case of a winding up which begins on or after 1st April 2002 but before 1st April 2003, the first report to be made under section 72A must be made—
(a) after the end of the period of three years beginning with the day on which the winding up begins, and
(b) before the end of the period of one year beginning with the end of the period that applies under sub-paragraph (a).
(5) In the case of a winding up which begins on or after 1st April 2003but before 1st October 2007, the first report to be made under section 72A must be made—
(a) after the end of the period of three years beginning with the day on which the winding up begins, and
(b) before the end of the period of three months beginning with the end of the period that applies under sub-paragraph (a).
(6) In the case of a winding-up which begins on or after 1st October 2007, the first report to be made under section 72A must be made—
(a) after the end of the period of two years beginning with the day on which the winding up begins, and
(b) before the end of the period of three months beginning with the end of the period that applies under sub-paragraph (a).

---
Source: https://www.legislation.gov.uk/uksi/2002/459/regulation/9 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-winding-up-notices-and-reports-etc-regulations-2002/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.