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Occupational Pension Schemes (Scheme Administration) Regulations 1996 [SI 1996 No. 1715]Introductory TextPart I Introduction (reg. 1)Regulation 1 Citation, commencement and interpretationPart II Advisers (regs. 2-6)Regulation 2 Appointment of professional advisers by trustees or managersRegulation 3 Exemptions from the professional advisers requirementsRegulation 4 Qualifications and experience or approval required for appointment as the auditor or actuaryRegulation 5 Manner and terms of appointment and removal of professional advisers Regulation 6 Duty to disclose informationPart III Trustees (regs. 7-16)Chapter I Trustees: General (regs. 7-8)Regulation 7 Ineligibility to act as actuary or auditorRegulation 8 Meaning of trustee of a trust schemeChapter II Functions of Trustees (regs. 9-10)Regulation 9 Exemption from the requirement to give notice of an occasion when a specified number of trustees must be present for a decisionRegulation 10 Manner of, and time for giving, notice when a specified number of trustees must be present for a decisionChapter III Receipts, payments and records (regs. 11-16)Regulation 11 Exemption from the requirement for money to be kept by the trusteesRegulation 12 Requirement for trustees to keep books and recordsRegulation 13 Records of trustees' meetingsRegulation 14 Period for which books and records must be keptRegulation 15 Employer to make payments of benefits into a separate accountRegulation 16 Prescribed time in which an employer must make payments to trustees or managersRegulation 16A. Time limits for giving notice to the Authority and to the member and circumstances in which such notice need not be givenPart IV Money purchase schemes (regs. 17-21)Regulation 17 Exemption from requirement to secure a payment scheduleRegulation 18 Amounts to be shown in a payment scheduleRegulation 19 Requirements which a payment schedule must satisfyRegulation 20 Period within which notice must be givenRegulation 21 Circumstances where notice of non-payment of any amount payable to a scheme need not be givenSignatureExplanatory Note
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Version status: In force | Document consolidation status: Currently being consolidated
Version date: 6 April 1997 - onwards
Version 2 of 2

Regulation 14 Period for which books and records must be kept

The books and records referred to in regulations 12 and 13 shall be kept by the trustees for at least 6 years from the end of the scheme year to which they relate.

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