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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 22 April 2021 - onwards
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55. Annual reports.

(1) The trustees of a scheme or a trust RAC shall prepare an annual report containing information in relation to such matters as may be prescribed with the consent of the Minister for Public Expenditure and Reform concerning the operation of the scheme or the trust RAC during whichever of the following periods the trustees may select, that is to say:

(a) each year beginning on the date specified for the purpose of the scheme or the trust RAC -

(i) in any document comprising the scheme or the trust RAC or which is included among the documents comprising it, or

(ii) in the rules of the scheme or the trust RAC,

(b) each year beginning on the 1st day of January, or

(c) each year beginning on such other day as may be agreed upon by the trustees and the Board.

Provided that -

(i) where the period selected by the trustees is altered, a report prepared for a period other than a year, such period not to exceed 23 months, shall, with the approval of the Board, be regarded as an annual report for

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