The Pensions Regulator1 must issue scheme return notices in accordance with the following provisions requiring scheme returns2 to be provided in respect of registrable schemes3. In respect of each registrable scheme, the Regulator must issue the first scheme return notice and subsequent scheme return notices in accordance with the provisions below4.
The return date5 specified in the first scheme return notice issued in respect of a scheme: (1) must fall within the period of three years beginning with: (a) the date on which the Regulator receives a notice in respect of the scheme that the scheme is a registrable scheme6;
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