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Changes over time for: Section 104
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/08/2022.
Changes to legislation:
There are currently no known outstanding effects for the Pension Schemes Act 2021, Section 104.
Changes to Legislation
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104Reasonableness of issuing a contribution noticeE+W+S
This section has no associated Explanatory Notes
(1)Section 38 of the Pensions Act 2004 (contribution notices where avoidance of employer debt) is amended as follows.
(2)In subsection (7) (matters that may be relevant to imposing liability), after paragraph (d) insert—
“(da)if the act or failure to act was a notifiable event for the purposes of section 69A (duty to give notices and statements to the Regulator in respect of certain events), any failure by the person to comply with any obligation imposed on the person by section 69A,”.
(3)In subsection (7), after paragraph (eb) insert—
“(ec)the effect of the act or failure to act on the value of the assets or liabilities of the scheme or any relevant transferee scheme,”.
(4)After subsection (7A) insert—
“(7B)In subsection (7)(ec) “relevant transferee scheme” and the reference to the assets or liabilities of any relevant transferee scheme have the same meaning as in section 38A.”
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