Pension Schemes Act 2026
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Change 1
81 Events to be notified to the Regulator
(1) The responsible body of an operating superfund must notify the Regulator of any of the following— (a) a material deterioration in the investment performance of the capital buffer; (b) a material change to any of the management documents; (c) a material change to the capital buffer arrangement; (d) a release of any of the capital buffer by way of permitted profit extraction; (e) the bringing of proceedings against, or the launching of an investigation by a public body into, a member of the superfund group; (f) a breach of any requirement of this Chapter. (2) The trustees of an operating superfund scheme must notify the Regulator of any of the following— (a) a material deterioration in the investment performance of the scheme; (b) a material change to the rules of the scheme; (c) the bringing of proceedings against, or the launching of an investigation by a public body into, the trustees. (3) A notification under this section must be made— (a) where the person responsible for the notification is aware in advance that the event in question is to take place, as soon as reasonably practicable after it becomes so aware; (b) otherwise, as soon as reasonably practicable after the event takes place. (4) A notification under this section must be made in the manner and form specified by the Regulator. (5) Section 10 of the Pensions Act 1995 (civil penalties) applies to a person who breaches this section. (6) The Secretary of State may by regulations make provision (including provision amending this section)— (a) for the purpose of adding, removing or varying a matter to be notified under subsection (1) or (2); (b) about what counts as “material” for the purposes of any paragraph of subsection (1) or (2). (7) Regulations under subsection (6) are subject to the affirmative procedure.
81 Events to be notified to the Regulator
(1) The responsible body of an operating superfund must notify the Regulator of any of the following— (a) a material deterioration in the investment performance of the capital buffer; (b) a material change to any of the management documents; (c) a material change to the capital buffer arrangement; (d) a release of any of the capital buffer by way of permitted profit extraction; (e) the bringing of proceedings against, or the launching of an investigation by a public body into, a member of the superfund group; (f) a breach of any requirement of this Chapter. (2) The trustees of an operating superfund scheme must notify the Regulator of any of the following— (a) a material deterioration in the investment performance of the scheme; (b) a material change to the rules of the scheme; (c) the bringing of proceedings against, or the launching of an investigation by a public body into, the trustees. (3) A notification under this section must be made— (a) where the person responsible for the notification is aware in advance that the event in question is to take place, as soon as reasonably practicable after it becomes so aware; (b) otherwise, as soon as reasonably practicable after the event takes place. (4) A notification under this section must be made in the manner and form specified by the Regulator. (5) Section 10 of the Pensions Act 1995 (civil penalties) applies to a person who breaches this section. (6) The Secretary of State may by regulations make provision (including provision amending this section)— (a) for the purpose of adding, removing or varying a matter to be notified under subsection (1) or (2); (b) about what counts as “material” for the purposes of any paragraph of subsection (1) or (2). (7) Regulations under subsection (6) are subject to the affirmative procedure.
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