Where a person1 has reasonable cause to believe that: (1) a duty which is relevant to the administration of the scheme in question, and is imposed by or by virtue of an enactment2 or rule of law, has not been or is not being complied with; and (2) the failure to comply is likely to be of material significance to the Pensions Regulator3 in the exercise of any of its functions, he must give a written report of the matter to the Regulator as soon as reasonably practicable4. Where (a) any amount payable under a public service pension scheme
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