230. Duty to keep record of winding-up decisions.

Except so far as regulations1 otherwise provide, the trustees or managers2 of an occupational pension scheme3 must keep written records of:


    (1)     any determination for the winding-up of the scheme in accordance with its rules;


    (2)     decisions as to the time from which steps for the purposes of the winding-up of the scheme are to be taken;


    (3)     determinations to defer winding up4;


    (4)     determinations in accordance with the rules of the scheme to postpone the commencement of a winding-up of the scheme