Paragraph 1 I1I2
United Kingdom
The assets must be valued according to UK generally accepted accounting practices (UK GAAP) and the Statement of Recognised Practice ‘Financial Reports of Pension Schemes’ (Revised May 2007) as produced by the Pensions Research Accountants Group.
Annotations
Commencement
- I1
Sch. 4 para. 1 not in force at made date, see art. 1(2)
- I2
Sch. 4 para. 1 in force at 1.4.2012 by S.I. 2012/966, arts. 2, 3(b)