[F175B—(1) This Article applies in relation to an occupational pension scheme other than—N.I.
(a)a money purchase scheme, or
(b)a prescribed scheme or a scheme of a prescribed description.
(2) Article 83A (financial penalties) applies to a person who has knowingly or recklessly provided a trustee or manager of the scheme with information which is false or misleading in a material particular, if the information was provided to the trustee or manager of the scheme in the circumstances mentioned in paragraph (3)(a) or (b).
(3) The circumstances referred to in paragraph (2) are—
(a)that the information was provided in purported compliance with a requirement under—
(i)regulations under Article 9 of the Superannuation (Northern Ireland) Order 1972 (superannuation of persons employed in local government service etc),
(ii)regulations under section 109A of the Pension Schemes Act (power to require disclosure of information about transfers from one scheme to another),
(iii)Article 22(2B)(c) of the 1995 Order (insolvency practitioner or official receiver to give notice of certain events to trustees of scheme),
(iv)Article 26 of that Order (insolvency practitioner or official receiver to give information to trustees),
(v)regulations under Article 47(9) of that Order (power to impose duties on employers, auditors and actuaries to disclose information),
(vi)a direction under Article 72B of that Order (directions by Regulator for facilitating winding up of scheme);
(b)that the information was provided otherwise than as mentioned in sub-paragraph (a) but in circumstances in which the person providing the information intends, or could reasonably be expected to know, that it would be used by the trustee or manager who receives it in that person's capacity as a trustee or manager of the scheme.]
F1Art. 75B inserted (1.10.2021) by Pension Schemes Act 2021 (c. 1), s. 131(2)(b), Sch. 8 para. 13; S.R. 2021/271, art. 2(3)(h) (with art. 7)