The following provisions1 apply where: (1) a restoration order is made2 in respect of a transaction involving assets of a scheme ('the transaction'); and (2) a person fails to comply with an obligation imposed on him by the order which is not an obligation to transfer or pay a sum of money3.
The Pensions Regulator4 may issue a notice to the person stating that the person is under a liability to pay the sum specified in the notice (a 'contribution notice'): (a) to the trustees or managers of the scheme; or (b) where the Board of the Pension Protection Fund5
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