{
  "url": "https://openlegislation.uk/pensions-act-1995/section-28",
  "json_url": "https://openlegislation.uk/pensions-act-1995/section-28.json",
  "legislation": "ukpga/1995/26",
  "legislation_title": "Pensions Act 1995",
  "legislation_url": "https://openlegislation.uk/pensions-act-1995",
  "path": "section/28",
  "kind": "section",
  "number": "28",
  "heading": "Section 27: consequences.",
  "text": "(1) Any person who acts as an auditor or actuary of a trust scheme in contravention of section 27(4) is guilty of an offence and liable—\n(a) on summary conviction, to a fine not exceeding the statutory maximum, and\n(b) on conviction on indictment, to imprisonment or a fine, or both.\n(2) An offence under subsection (1) may be charged by reference to any day or longer period of time; and a person may be convicted of a second or subsequent offence under that subsection by reference to any period of time following the preceding conviction of the offence.\n(3) Acts done as an auditor or actuary of a trust scheme by a person who is ineligible under section 27 to do so are not invalid merely because of that fact.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 28(4) repealed (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 44, Sch. 13; S.I. 2005/695, art. 2(7), Sch. 1"
    },
    {
      "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": "I",
      "label": "I1",
      "text": "S. 28 in force at 6.4.1997 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/28",
    "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."
  }
}