(1) In this article "relevant scheme" means a scheme to which the Act applies by virtue of section 56.
(2) Subject to sub-article (3) of this article and to article 7 of these Regulations, the trustees of a relevant scheme shall, in accordance with section 55 of the Act, prepare in respect of each scheme year commencing on or after the 1st day of January, 1991, an annual report of the scheme as soon as reasonably practicable after the end of the scheme year.
(3) A copy of the latest annual report prepared under this article duly signed and dated by the trustees in accordance with sub-article (8) of this article shall be made available by the trustees of the relevant scheme not later than 9 months after the end of the scheme year to which it relates, or such later date as may be approved by the Board, in the manner specified in sub-article (5) of this article to the following persons:
(a) the members and prospective members of the scheme,
(b) the spouses of members and of prospecti