{
  "url": "https://openlegislation.uk/pensions-northern-ireland-order-1995/article-27",
  "json_url": "https://openlegislation.uk/pensions-northern-ireland-order-1995/article-27.json",
  "legislation": "nisi/1995/3213",
  "legislation_title": "The Pensions (Northern Ireland) Order 1995",
  "legislation_url": "https://openlegislation.uk/pensions-northern-ireland-order-1995",
  "path": "article/27",
  "kind": "article",
  "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) Paragraph (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) Paragraph (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 Article to do so.\n(5) In this Article and Article 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": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisi/1995/3213/article/27",
    "retrieved_at": "2026-10-29T04:42:36.088056+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."
}