Where the Minister considers that it would be unreasonable, having regard to their nature and character and the size of their membership, to require specified schemes or trust RACs or categories of schemes or trust RACs to comply fully with sections 54, 55, 56 and 56A, he may by regulations made with the consent of the Minister for Public Expenditure and Reform provide that, in relation to those schemes or trust RACs, one or more or all of those sections shall not apply, or shall apply with specified modifications, being modifications the making of which are compatible with the Directive and that, in the opinion of the Minister, are reasonable and are not such as to relieve the trustees of the obligation to furnish such information under those sections as is appropriate in all the circumstances.
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 29 July 2011 - onwards