Paragraph 5 F1
Where the scheme has employer-related investments, within the meaning of section 40(2) of the Pensions Act 1995 (restriction on employer-related investments), a statement—
(a)
as to the percentage of the scheme’s resources invested in such investments at the end of the accounting period; and
(b)
if that percentage exceeds 5 per cent., as the percentage of the scheme’s resources which are investments to which regulation 13 of the Occupational Pension Schemes (Investment) Regulations 2005 (restrictions on employer-related investments) applies.
Annotations
Textual amendments
- F1
Sch. added (6.4.2007) by The Pension Protection Fund (Miscellaneous Amendments) Regulations 2007 (S.I. 2007/782), regs. 1(1), 4(6)