Related Commentary  

18(1)  The persons prescribed by paragraph (2) shall preserve any documents in their possession or under their control in relation to a registered pension scheme and relating to–

(a)any monies received by or owing to the scheme;

(b)any investments or assets held by the scheme;

(c)any payments made by the scheme;

(d)any contracts to purchase a lifetime annuity in respect of a member of the scheme; and

(e)the administration of the scheme.

18(2)  In relation to a registered pension scheme the persons prescribed are–

(a)any person who is or has been the scheme administrator;

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