The Occupational Pension Schemes (Independent Trustee) Regulations 1990
These Regulations are made under sections 57C and 57D of the Social Security Pensions Act 1975 and section 21 of the Social Security Act 1990. Sections 57C and 57D were inserted into the Social Security Pensions Act 1975 by paragraph 1 of Schedule 4 to the Social Security Act 1990.