# The Pension Protection Fund (Entry Rules) Regulations (Northern Ireland) 2005, Paragraph 6

Extent: N.I.

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 (requirement of trustees or managers to obtain documents) is complied with by the trustees or managers of a scheme for the first time.

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Source: https://www.legislation.gov.uk/nisr/2005/126/schedule/paragraph/6 (the official version)
Page: https://openlegislation.uk/pension-protection-fund-entry-rules-regulations-northern-ireland-2005/schedule/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.