2Alistair Byrne, Debbie Harrison, Bill Rhodes and David Blake," Pyrrhic Victory? The Unintended Consequence of the Pensions Act 2004", Issue of Economic Affairs, June 2006, p. 2.
4PSB. 1 - Introduction: The Occupational Pensions Board (OPB) - Brief History And Duties Of The Occupational Pensions Board, ava/lable at http://www.hmrc. gov. uk/manuals/psimanual/Introduction/psi3. 1. htm, last accessed on 30 December 2007.
5Opra: Annual report and accounts 2003--2004, p. 21.
6Opra: Annual report and accounts 1997 - 1998 ,p. 6.
7Opra: Annual report and accounts 1997--1998 ,p. 30.
8Opra: Annual report and accounts 1997--1998 ,p.22.
9The Comptroller and Auditor General HC 1262 Session 2001 -2002: ,“Opra: Tackling the risks to the pension scheme members”, 2002, p. 32.
