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The Pensions Regulator

Codes of practice

Codes of practice

Code of practice 09
Internal controls

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Exemptions

  1. In accordance with section 249A(3) of the Pensions Act 2004, the following occupational pension schemes are exempt from the requirements of this code:
    1. a scheme which-
      1. is established by or under an enactment (including a local Act), and
      2. is guaranteed by a public authority;
    2. a pay-as-you-go scheme;
    3. a scheme which is made under section 2 of the Parliamentary and Other Pensions Act 1987 (c.45) (power to provide for pensions for Members of the House of Commons etc).

Related documents
Code of practice 09: Internal controls (PDF)
Related pages
Supporting guidance to be read in conjunction with the code: Internal controls guidance