For the purposes of the issuing of a contribution notice1, the material detriment test is met in relation to an act or failure if the Pensions Regulator2 is of the opinion that the act or failure has detrimentally affected in a material way the likelihood of accrued scheme benefits being received3 (whether the benefits are to be received as benefits under the scheme or otherwise)4. In deciding for these purposes whether the material detriment test is met in relation to an act or failure, the Regulator must have regard to such matters as it considers relevant, including (where relevant):
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