# The Personal and Occupational Pension Schemes (Miscellaneous Amendments) (No. 2) Regulations 1997, Regulation 8: Amendment of the Occupational Pension Schemes (Requirement to obtain Audited Accounts and a Statement from the Auditor) Regulations 1996


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—
“5 Where the scheme has employer-related investments, within the meaning of section 40(2) of the Pensions Act 1995, a statement—
(a) as to the percentage of the scheme’s resources invested in such investments at the end of the scheme year; and
(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.”.

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Source: https://www.legislation.gov.uk/uksi/1997/3038/regulation/8 (the official version)
Page: https://openlegislation.uk/personal-and-occupational-pension-schemes-miscellaneous-amendments-no-2-regulations-1997/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.