(1) In this article "relevant scheme" means a scheme to which section 55 of the Act applies.

(2) 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 23 September 2005, 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 in accordance with this article, shall be made available in accordance with article 9(1).

(4) The trustees shall inform the members of the relevant scheme then in relevant employment of the availability of the annual report not later than 4 weeks after the time specified in article 9(1).

(5)

(a) The annual report in respect of a relevant scheme shall contain the following:

(i) a copy of the audited accounts in respect of the scheme year;