# Pension Schemes Act 2026, Section 82: Regular reporting

Extent: E+W+S

(1) The trustees of an operating superfund scheme must provide the Regulator with regular reports about the financial position of the superfund.
(2) The reports must comply with any requirements specified in regulations made by the Secretary of State, which may in particular include requirements as to—
(a) the form and content of reports;
(b) the times at which, and intervals at which, reports are to be provided.
(3) Section 10 of the Pensions Act 1995 (civil penalties) applies to the trustees if they breach this section.
(4) Regulations under subsection (2) are subject to the negative procedure.

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Source: https://www.legislation.gov.uk/ukpga/2026/22/section/82 (the official version)
Page: https://openlegislation.uk/pension-schemes-act-2026/section-82
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.