245. Civil penalties.

245.     Civil penalties.

The following provisions1 apply where a regulated modification2 is voidable3. Where the modification was made by the exercise of a power: (1) by the trustees of the scheme; or (2) by any other person in circumstances which do not fall within head (a) or (b) below4, the provisions as to civil penalties5 apply to any trustee who has failed to take all reasonable steps to secure that the modification is not so voidable6. The civil penalties provisions apply to any person other than the trustees of the scheme who, without reasonable excuse, exercises a