The following provisions1 apply where a contribution notice2 is issued3 to a person4. The contribution notice must: (1) contain a statement of the matters which it is asserted constitute the non-compliance with the financial support direction in respect of which the notice is issued; and (2) specify the sum which the person is stated to be under a liability to pay5.
The sum specified in the notice is to be treated as a debt due from the person to the trustees or managers of the scheme6. The Pensions Regulator7 may, on behalf of the trustees or managers of the scheme,
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