{
  "url": "https://openlegislation.uk/stakeholder-pension-schemes-amendment-regulations-2002/note",
  "json_url": "https://openlegislation.uk/stakeholder-pension-schemes-amendment-regulations-2002/note.json",
  "legislation": "uksi/2002/1480",
  "legislation_title": "The Stakeholder Pension Schemes (Amendment) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/stakeholder-pension-schemes-amendment-regulations-2002",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend regulation 12 of the Stakeholder Pension Schemes Regulations 2000 (S.I. 2000/1403). That Regulation 12 provides for an annual declaration as to the arrangements made by the trustees or manager of a stakeholder scheme for ensuring the proper administration of the scheme and for those trustees or that manager to obtain statements from the scheme’s reporting accountant as to the reasonableness of the annual declaration. The trustees or manager are, prior to the coming into force of these Regulations, not required to make an annual declaration or obtain reporting accountant’s statements before 5th July 2002.\nRegulation 2(2) provides that the trustees or manager of a scheme must make an annual declaration within 3 months of each reporting date. Regulation 2(3) sets out how the reporting date is to be ascertained. Regulation 2(3) also extends to 31st December 2002 the time limit for the trustees or manager of a scheme to make their annual declaration, where the declaration relates to a reporting date ending on or before 30th September 2002. Regulation 2(5) extends to 31st December 2002 the time limit for the trustees or manager of a scheme to obtain the required statements from the reporting accountants, where these would otherwise have had to have been obtained prior to this date.\nThese Regulations impose no new costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1480/note",
    "retrieved_at": "2026-10-29T06:55:10.132416+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."
}