# The Pension Protection Fund (Valuation) Regulations 2005, Paragraph 5


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.

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Source: https://www.legislation.gov.uk/uksi/2005/672/schedule/paragraph/5 (the official version)
Page: https://openlegislation.uk/pension-protection-fund-valuation-regulations-2005/schedule/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.