{
  "url": "https://openlegislation.uk/pensions-financial-reporting-council-amendment-regulations-northern-ireland-2012/schedule/paragraph-5",
  "json_url": "https://openlegislation.uk/pensions-financial-reporting-council-amendment-regulations-northern-ireland-2012/schedule/paragraph-5.json",
  "legislation": "nisr/2012/294",
  "legislation_title": "The Pensions (Financial Reporting Council) (Amendment) Regulations (Northern Ireland) 2012",
  "legislation_url": "https://openlegislation.uk/pensions-financial-reporting-council-amendment-regulations-northern-ireland-2012",
  "path": "schedule/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. para. 5 revoked (1.4.2016) by The Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) (Amendment) Regulations (Northern Ireland) 2016 (S.R. 2016/141), regs. 1, 3(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2012/294/schedule/paragraph/5",
    "retrieved_at": "2026-10-29T01:14:37.142870+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}