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Pensions Act 2004
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Changes over time for: Section 181A
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- 26/02/2010- Amendment
- 06/04/2017
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Pensions Act 2004, Section 181A is up to date with all changes known to be in force on or before 02 March 2025. 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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[F1181APension protection levy: interest for late paymentE+W+S
This section has no associated Explanatory Notes
(1)Regulations may make provision for interest to be charged at the prescribed rate in the case of late payment of a pension protection levy.
(2)Interest is payable by or on behalf of the person or persons by or on behalf of whom the levy is payable.
(3)Interest payable by a person by virtue of this section is a debt due from the person to the Board.
(4)Interest is recoverable by the Board or, if the Board so determines, by the Regulator on its behalf.
(5)Without prejudice to the generality of subsection (1), regulations under this section may include provision relating to—
(a)the collection and recovery of interest;
(b)the circumstances in which interest may be waived.]
Textual Amendments
F1S. 181A inserted (26.2.2010) by Pensions Act 2008 (c. 30), s. 149(1), Sch. 10 para. 5; S.I. 2010/467, art. 2(b)
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