The Occupational Pension Schemes (Administration and Disclosure) (Amendment) Regulations 2018
These Regulations impose obligations on trustees or managers of certain occupational pension schemes in relation to the disclosure of information about transaction costs and charges imposed on members by those schemes. These Regulations implement the duty on the Secretary of State imposed by section 113 of the Pension Schemes Act 1993 (c. 48), as amended by section 44 of the Pensions Act 2014 (c.19), to make regulations requiring the giving and publication of information about administration charges and transaction costs. In addition, they impose obligations concerning the disclosure of information about the pooled funds in which assets are invested by the scheme on behalf of members.