{
  "url": "https://openlegislation.uk/registered-pension-schemes-audited-accounts-specified-persons-amendment-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-audited-accounts-specified-persons-amendment-regulations-2015/regulation-2.json",
  "legislation": "uksi/2015/1518",
  "legislation_title": "The Registered Pension Schemes (Audited Accounts) (Specified Persons) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-audited-accounts-specified-persons-amendment-regulations-2015",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Registered Pension Schemes (Audited Accounts) (Specified Persons) Regulations 2005",
  "text": "(1) The Registered Pension Schemes (Audited Accounts) (Specified Persons) Regulations 2005 are amended as follows.\n(2) For regulation 3 (circumstances in which a person specified under regulation 2 is not to audit scheme accounts) substitute—\n“3. (1) Notwithstanding regulation 2, a person shall not be a registered pension scheme’s auditor if he is—\n(a) a member of the scheme;\n(b) employed under a contract of service by the scheme administrator;\n(c) an employer in relation to the scheme; or\n(d) subject to paragraph (2), ineligible, by virtue of section 1214 of the Companies Act 2006, to audit the accounts of a company which is an employer in relation to the scheme.\n(2) Paragraph (1)(d) does not apply in relation to the accounts and auditor’s statement for a relevant scheme for a scheme year—\n(a) in which, on the first day of that scheme year, the scheme has at least 500 participating employers; or\n(b) which immediately precedes a scheme year in which sub-paragraph (a) is satisfied.\n(3) In paragraph (2)—\n“relevant scheme” means a trust scheme which applies to earners in employment under different employers; and\n“scheme year” means—\n(a) a year specified for the purposes of the scheme in any document comprising the scheme or, if none, a period of 12 months commencing on 1st April or on such date as the trustees or managers select; or\n(b) such other period (if any) exceeding 6 months but not exceeding 18 months as is selected by the trustees or managers in connection with—\n(i) the commencement or termination of the scheme; or\n(ii) a variation of the date on which the year or period referred to in sub-paragraph (a) is to commence.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2005/3456. Regulations 2 and 3 have been amended by articles 55 to 57 of the Companies Act (Consequential Amendments) (Taxes and National Insurance) Order 2008 (S.I. 2008/954)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2006 c. 46."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/1518/regulation/2",
    "retrieved_at": "2026-10-28T23:33:51.541523+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."
}