Paragraph 6 I1

In respect of every other amount shown in the accounts other than the amounts referred to in paragraph 7, a statement of the corresponding amount for the scheme year previous to the accounting period, except in a case where regulation 2 of the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations (Northern Ireland) 1997^f1 (requirement of trustees or managers to obtain documents) is complied with by the trustees or managers of a scheme for the first time.