523. Modifications for partnerships and limited liability partnerships.

For the purposes of any of the statutory provisions relating to contribution notices, financial support directions and transactions at an undervalue1, regulations2 may modify any of certain specified definitions3 in relation to: (1) a partnership4 or a partner in a partnership; (2) a limited liability partnership5 or a member of such a partnership6.

Regulations may also provide that any of the provisions of the Pensions Act 2004 relating to contribution notices and financial support directions7 applies with such modifications8 as may be prescribed in relation to: (a) any case where a partnership is or was: (i) the employer