336. Annual accounts of master trust scheme

336.     Annual accounts of master trust scheme

The trustees1 of an authorised master trust scheme2 must send the scheme's accounts3 to the Pensions Regulator4.

A scheme funder5 of a master trust scheme must also send its accounts6 to the Pensions Regulator7. The provisions relating to civil penalties8 apply to a person who fails to comply with these requirements9.