{
  "url": "https://openlegislation.uk/stakeholder-pension-schemes-amendment-no-2-regulations-2002/regulation-5",
  "json_url": "https://openlegislation.uk/stakeholder-pension-schemes-amendment-no-2-regulations-2002/regulation-5.json",
  "legislation": "uksi/2002/2098",
  "legislation_title": "The Stakeholder Pension Schemes (Amendment No. 2) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/stakeholder-pension-schemes-amendment-no-2-regulations-2002",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of Regulation 15",
  "text": "(1) Regulation 15 (requirement for trustees or manager to satisfy certain conditions in relation to with-profit funds) shall be amended in accordance with this regulation.\n(2) In paragraph (3)(c) for the words “stakeholder pension scheme’s reporting accountant to make the statement mentioned in regulation 12(5)(a)(i) so far as that statement relates to regulation 12(2)(d)(ii)” there shall be substituted “trustees or manager to make the declaration mentioned in regulation 12(2)(a)”.\n(3) In paragraph (4)(b) for the words “at least annually to the reporting accountant and, as the case may be, to the auditor of the scheme” there shall be substituted “to the auditor of the scheme if requested by the auditor, trustees or manager”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 15 was amended by S.I. 2001/934 and 3649."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2098/regulation/5",
    "retrieved_at": "2026-10-29T06:50:46.370962+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."
}