| Guvnor

Status: In Force
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Employer2 Any Person1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Employer — also bound by 682 other Acts

The Income Tax (Pay As You Earn) Regulations 2003 241 duties

Provision and Use of Work Equipment Regulations 1998 120 duties

TULRCA 1992 72 duties

Income Tax (Earnings and Pensions) Act 2003 54 duties

Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 53 duties

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.003 Appointment, resignation and removal of auditors Regulated

Appoint qualified auditors to audit pension scheme accounts each yearEmployer

s.004 Disclosure of information by employers Regulated

Provide information and explanations to pension scheme trustees and auditorsEmployer

s.006 Statement in auditor's report Regulated

Report audit information failures in your auditor's reportAny Person

5 other provisions — procedural and definitional

s.001 Citation, commencement and interpretation

s.002 Application of Regulations

s.005 Disclosure of information by trustees

s.007 Service of documents

s.008 Offences and penalties

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

The Occupational Pension Schemes (Auditors) Regulations 1987

Does it bind you?

Other Acts binding the same actors

What it requires