[49A Record of winding-up decisions]

[49A  Record of winding-up decisions]

[(1)     Except so far as regulations otherwise provide, the trustees or managers of an occupational pension scheme shall keep written records of—

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

(b)     decisions as to the time from which steps for the purposes of the winding-up of the scheme

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