231. Requirement for trustees to keep books and records.

Trustees of any trust scheme1 must keep records of their meetings (including meetings of any of their number)2 and books and records relating to any of the following transactions:


    (1)     any amount received in respect of any contribution payable in respect of an active member3 of the scheme;


    (2)     the date on which a member joins the scheme;


    (3)     payments of pensions and benefits;


    (4)     payments made by or on behalf of the trustees to any person including a professional adviser4 and such records to include the name and address of the person to whom payment was made and

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