The Pensions (Northern Ireland) Order 2005

[F1 Offence of failing to comply with an Article 34 contribution notice N.I.

F1 Art. 38A inserted (1.10.2021) by Pension Schemes Act 2021 (c. 1), s. 131(2)(b), Sch. 8 para. 5(3); S.R. 2021/271, art. 2(3)(c) (with art. 3(1)-(3))

38A— (1) This Article applies where a contribution notice is issued to a person under Article 34. N.I.

(2) If the person, without reasonable excuse, fails to pay the debt due by virtue of the contribution notice to—

(a) the trustees or managers of the scheme, or

(b) the Board (as the case may be),

before the date specified in the contribution notice for the purposes of this paragraph (see Article 36(2A)), the person is guilty of an offence.

(3) A person guilty of an offence under paragraph (2) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.

(4) Proceedings for an offence under paragraph (2) may not be instituted if an application under Article 37(7) has been made—

(a) in relation to the contribution notice, or

(b) in relation to a contribution notice which is a corresponding contribution notice for the purposes of Article 36(8),

and the application has not been determined, withdrawn or abandoned.

(5) Proceedings for an offence under paragraph (2) may be instituted only—

(a) by the Regulator or the Department, or

(b) by or with the consent of the Director of Public Prosecutions for Northern Ireland.]