(1) The approved trustee of a registered scheme shall submit to the Authority a  quarterly report containing

(a) particulars of scheme members

(i) who have unclaimed benefits in the scheme as at the end of the quarter to which the report relates;

(ii) whose particulars have not previously been provided to the Authority in accordance with regulation 141;

(iii) whose unclaimed benefits have been claimed in the quarter to which the report relates; and

(b) Any other information relating to unclaimed benefits as may be specified in the Guidelines.

(2) The quarterly report shall be submitted within the period, and in the manner, specified in the Guidelines.