{
  "url": "https://openlegislation.uk/registered-pension-schemes-audited-accounts-specified-persons-regulations-2005/note",
  "json_url": "https://openlegislation.uk/registered-pension-schemes-audited-accounts-specified-persons-regulations-2005/note.json",
  "legislation": "uksi/2005/3456",
  "legislation_title": "The Registered Pension Schemes (Audited Accounts) (Specified Persons) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/registered-pension-schemes-audited-accounts-specified-persons-regulations-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations prescribe the persons who may be the auditors of the accounts of a registered pension scheme under section 250(6) of the Finance Act 2004.\nRegulation 1 provides for the citation and commencement of these Regulations.\nRegulation 2 prescribes persons who may be the auditors of a registered pension scheme, subject to the exceptions in regulation 3 (which prevent a person who has a personal interest in a scheme either a member, an employer, an employee of the scheme administrator or a person precluded under company law from auditing the accounts of an employer in relation to the scheme.\nA regulatory impact assessment in respect of the provisions of Part 4 of the Finance Act 2004 and subordinate legislation under it was published by the Board of Inland Revenue on 8 April 2004, and is available on the website of Her Majesty’s Revenue and Customs at www.hmrc.gov.uk/ria/simplifying-pensions.pdf or (for hard copies) by writing to the Ministerial Correspondence Unit, Capital and Savings 1st Floor Ferrers House, PO Box 38, Castle Meadow Road, Nottingham, NG2 1BB.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3456/note",
    "retrieved_at": "2026-10-29T04:40:29.694129+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."
}