Part 1: Master Trusts Chapter 4: On-going supervision of Master Trusts Section 14: Requirement to submit annual accounts
Section 14 provides that the annual accounts of both the scheme funder and the Master Trust must be submitted to the Pensions Regulator annually. Subsections (1) and (2) require the trustees to send the schemes accounts to the Pensions Regulator no later than two months after they are obtained by the trustees. Subsections (3) and (4) provide that the accounts of the scheme funder must also be submitted to the Pensions Regulator within nine months of the end of the year to which they relate or a period specified in regulations.
	Subsection (6) provides that regulations made under this section are subject to the negative resolution procedure.