106 Sanctions for failure to comply with a contribution notice
Pension Schemes Act 2021 (2021 c 1) | Legislation

106  Sanctions for failure to comply with a contribution notice

(1)     The Pensions Act 2004 is amended as follows.

(2)     In section 40 (content and effect of a section 38 contribution notice)—

(a)     after subsection (2) insert—

“(2A)     Without prejudice to subsections (3) and (7), the contribution notice must also specify a date for the purposes of sections 42A(2) and 42B(2) (sanctions for failure to comply with a contribution notice).”;

(b)     in subsection (9), after paragraph (b) (and before the “and”) insert—

“(ba)     specifies the same date for the purposes of sections 42A(2) and 42B(2) as is specified in P's contribution notice,”.

(3)     In section 41 (section 38 contribution notice: relationship with employer debt)—

(a)     after subsection (8) insert—

“(8A)     An application under subsection (7) may not be made after—

(a)     the date specified under section 40(2A) for the purposes of sections 42A(2) and 42B(2) (sanctions for failure to comply with a contribution notice), or

(b)     if a different date has effect instead of that date (see subsections (10A) and (11B)), that different date.”;

(b)     after subsection (10) insert—

“(10A)     Where an application under subsection

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Recklessness in criminal cases

Recklessness in criminal casesWhat is recklessness?In respect of some statutory offences and common law crimes the prosecution are required to prove a mental element of recklessness on the part of the defendant.Recklessness means unjustified risk taking on the part of the accused.Prior to the House

LEXISNEXIS

Grounds of appeal—introducing new evidence

Grounds of appeal—introducing new evidenceCoronavirus (COVID-19): The guidance detailing normal practice set out in this Practice Note may be affected by measures concerning process and procedure in the civil courts that have been introduced as a result of the coronavirus (COVID-19) pandemic. The

LEXISNEXIS

Fraud by false representation

Fraud by false representationFraud by false representationFraud by false representation applies to a broader range of conduct than the offences under the preceding legislation (the Theft Act 1968 (TA 1968)). No gain or loss need actually be made, and no deception need operate on the mind of the

LEXISNEXIS

No deal Brexit—jurisdiction (UK and the Lugano Convention) [Archived]

No deal Brexit—jurisdiction (UK and the Lugano Convention) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note has been produced in partnership with Guy Pendell, Liz Williams and Kushal Gandhi of CMS.This Practice Note covers the situation where the UK