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The Pensions (Northern Ireland) Order 2005, Section 83B is up to date with all changes known to be in force on or before 04 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F183B—(1) Paragraph (3) applies where—N.I.
(a)the Regulator is satisfied that Article 83A applies to a person by virtue of Article 54C or 54D (financial penalty for avoidance of employer debt etc),
(b)the Regulator issues a notice under Article 83A requiring the person to pay a penalty in respect of the act or failure to act in question, and
(c)when the notice under Article 83A is issued, the person is subject to one or more contribution notices issued under Article 34 (contribution notices where avoidance of employer debt).
(2) Paragraph (3) does not apply if, when the notice under Article 83A is issued, a qualifying insolvency event has occurred in relation to the employer in relation to the scheme by reference to which the penalty under Article 83A is imposed.
(3) The Regulator may not take any step to recover the penalty specified in the notice under Article 83A (including accepting an amount offered in payment or part payment of the penalty) until after—
(a)the relevant date relating to the contribution notice or (as the case may be) the latest of the relevant dates relating to the contribution notices, or
(b)if sooner, the date on which a qualifying insolvency event occurs in relation to the employer in relation to the scheme by reference to which the penalty under Article 83A is imposed.
(4) In this Article—
“qualifying insolvency event” has the meaning given by Article 111(3);
“the relevant date” means, in relation to a contribution notice issued under Article 34—
the date specified under Article 36(2A) for the purposes of Articles 38A(2) and 38B(2), disregarding any date that has effect instead of that date by virtue of Article 37(10A) or (11B), or
if sooner, the date on which the sum specified in the contribution notice is paid.]
F1Arts. 83A-83C and cross-heading inserted (1.10.2021) by Pension Schemes Act 2021 (c. 1), s. 131(2)(b), Sch. 8 para. 14; S.R. 2021/271, art. 2(3)(i) (with art. 3(5))
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