[72A Reports to Authority about winding-up]

[Supervision of winding-up]

[72A  Reports to Authority about winding-up]

[(1)     Where—

(a)     an occupational pension scheme is being wound up, and

(b)     the winding-up is one beginning at a time (whether before or after the passing of this Act) by reference to which regulations provide that it is to be a winding-up to which this section applies,

it shall be the duty of the trustees or managers, in accordance with this section, to make periodic reports in writing to the Authority about the progress of the winding-up.

(2)     In the case of each winding-up, the first report to be made under this section shall be made—

(a)     except in a case to which paragraph (b) applies—

(i)     after the end of the prescribed period beginning with

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