The Stakeholder Pension Schemes (Amendment) Regulations 2002
These Regulations amend regulation 12 of the Stakeholder Pension Schemes Regulations 2000 (S.I. 2000/1403). That Regulation 12 provides for an annual declaration as to the arrangements made by the trustees or manager of a stakeholder scheme for ensuring the proper administration of the scheme and for those trustees or that manager to obtain statements from the scheme’s reporting accountant as to the reasonableness of the annual declaration. The trustees or manager are, prior to the coming into force of these Regulations, not required to make an annual declaration or obtain reporting accountant’s statements before 5th July 2002.