| Commentary

101 Contribution notices

| Commentary

101 Contribution notices

Under the Pensions Act 2004, the Pensions Regulator has the power to issue contribution notices and financial support directions. The Regulator may serve a contribution notice requiring a person, including a company, who has been involved in a deliberate act to avoid pension liabilities, to put money into a pension scheme up to a specified amount1. The provisions do not apply to money purchase schemes nor to prescribed schemes, or schemes of a prescribed description2. The recipient must either be the employer in relation to the scheme or someone who is connected with, or an associate of,

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