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並前往https://www.legislation.gov.uk/uksi/2005/3377/schedule/2/crossheading/schemes-with-fewer-than-100-members/made

Schemes with fewer than 100 members - The Occupational ...

(a)had fewer than 100 members on the effective date of its last actuarial valuation; ... year at any time in which the scheme had 100 or more members, and.

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