Guidance
From ACT Wiki
Pensions. A document issued by the UK Pensions Regulator in addition to a Code of Practice, but of less weight, where there is a need to explain:
1. what the law requires; 2. the responsibilities of particular groups and how they can meet those responsibilities; 3. changes to the law; and 4. the Pension Regulator’s approach on a particular matter.
It is not a statement of law and, unlike Codes of Practice, courts and tribunals will not take it into account.
See also