Jurisdiction(s):
United Kingdom

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Key definition

Rules definition

What does Rules mean? Rules describes the written provisions that govern how a pension scheme operates—especially occupational pension schemes—usually contained in, or annexed to, the trust deed (trust deed and rules). Legislation refers to these as scheme rules (for example, Pensions Act 1995 and Pensions Act 2004 in the UK, and the Pensions Act 1990 in Ireland). Scheme rules set out eligibility, benefit structure (defined benefit or defined contribution), contributions, service and accrual, retirement options and ages, revaluation/indexation, ill‑health and death benefits, transfers in and out, leaver provisions, forfeiture, augmentation, priority on winding‑up, discretions and decision‑making, and the scheme’s amendment and termination powers. They also...

Correcting Defective Company Accounts and Reports under the Companies Act 2006: Voluntary Revisions, Secretary of State and FRC Powers, Court Orders and Companies House Requirements

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Practice notes

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Rules and guidance

The statutory framework for amending, correcting or revising defective accounts and reports is contained in Part 15 of the Companies Act 2006 (CA 2006). Detailed rules on the process for companies to revise their accounts and reports under CA 2006 are laid down in the Companies (Revision of Defective Accounts and Reports) Regulations 2008, SI 2008/373 (as amended) (the 2008 Regulations), made pursuant to CA 2006, s 454. Those 2008 Regulations were later modified by the Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015, SI 2015/980 (C, P and G (Accounts and Reports) Regs 2015). The 2015 instrument implemented chapters 1–9 of the EU Accounting Directive 2013/34/EU and refreshed and consolidated existing law (including CA 2006) on the form and content of company accounts. The C, P and G (Accounts and Reports) Regs 2015 took effect on 6 April 2015 and apply to financial periods starting on or after 1 January 2016. Among changes, the C, P and G (Accounts and Reports) Regs 2015 amended CA 2006, s 444, which addresses the filing duties of small companies...

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Web page updated on 21/05/2026

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