{
  "url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-miscellaneous-amendments-no-2-regulations-1997/regulation-8",
  "json_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-miscellaneous-amendments-no-2-regulations-1997/regulation-8.json",
  "legislation": "uksi/1997/3038",
  "legislation_title": "The Personal and Occupational Pension Schemes (Miscellaneous Amendments) (No. 2) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/personal-and-occupational-pension-schemes-miscellaneous-amendments-no-2-regulations-1997",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996",
  "text": "For paragraph 5 of the Schedule to the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996 (contents of accounts) substitute—\n“5 Where the scheme has employer-related investments, within the meaning of section 40(2) of the Pensions Act 1995, a statement—\n(a) as to the percentage of the scheme’s resources invested in such investments at the end of the scheme year; and\n(b) if that percentage exceeds 5 per cent., as to the percentage of the scheme’s resources which are investments to which regulation 6 of the Occupational Pension Schemes (Investment) Regulations 1996 (investments to which restrictions on employer-related investments do not apply) applies.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1996/1975."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1996/3127. Regulation 6 was amended by S.I. 1997/819."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/3038/regulation/8",
    "retrieved_at": "2026-10-29T11:40:06.262781+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."
}