{
  "url": "https://openlegislation.uk/pensions-act-1995/section-27",
  "json_url": "https://openlegislation.uk/pensions-act-1995/section-27.json",
  "legislation": "ukpga/1995/26",
  "legislation_title": "Pensions Act 1995",
  "legislation_url": "https://openlegislation.uk/pensions-act-1995",
  "path": "section/27",
  "kind": "section",
  "number": "27",
  "heading": "Trustee not to be auditor or actuary of the scheme.",
  "text": "(1) A trustee of a trust scheme, and any person who is connected with, or an associate of, such a trustee, is ineligible to act as an auditor or actuary of the scheme.\n(2) Subsection (1) does not make a person who is a director, partner or employee of a firm of actuaries ineligible to act as an actuary of a trust scheme merely because another director, partner or employee of the firm is a trustee of the scheme.\n(3) Subsection (1) does not make a person who falls within a prescribed class or description ineligible to act as an auditor or actuary of a trust scheme.\n(4) A person must not act as an auditor or actuary of a trust scheme if he is ineligible under this section to do so.\n(5) In this section and section 28 references to a trustee of a trust scheme do not include—\n(a) a trustee, or\n(b) a trustee of a scheme,\nfalling within a prescribed class or description.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 27-30 applied (with modifications) (11.11.1999 for specified purposes, 1.10.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(a), Sch. 1 para. 1(1)(2)(b)(ii); S.I. 2000/1047, art. 2(2)(c), Sch. Pt. 3 (as amended (9.12.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 76(2)(b); S.I. 2005/3331, art. 2(2), Sch. Pt. 2)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 27 modified (31.12.2000) by The Occupational Pension Schemes (Republic of Ireland Schemes Exemption) Regulations 2000 (S.I. 2000/3198), regs. 1(1), 3"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 27 in force at 6.4.1996 for specified purposes by S.I. 1996/778, art. 2(5)(a), Sch. Pt. V"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 27 in force at 6.4.1997 in so far as not already in force by S.I. 1997/664, art. 2(3), Sch. Pt. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1995/26/section/27",
    "retrieved_at": "2026-10-28T17:14:42.886581+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}