338. Notification of significant events relating to master trust scheme

Where any of the following persons becomes aware of the fact that a significant event has occurred in relation to an authorised master trust scheme1, the person must give notice of that fact, in writing, to the Pensions Regulator2 as soon as reasonably practicable3. The persons are:

  1.  

    (1)     a trustee of the scheme4;

  2.  

    (2)     a person who (alone or with others) has power to appoint or remove a trustee5;

  3.  

    (3)     a person who (alone or with others) has power to vary the terms of the trust under which the scheme is established (where the scheme is established under a

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