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Changes over time for: Section 228


Timeline of Changes
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Status:
Point in time view as at 03/04/2006.
Changes to legislation:
Pensions Act 2004, Section 228 is up to date with all changes known to be in force on or before 04 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.

Changes to Legislation
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228Failure to make paymentsE+W+S
This section has no associated Explanatory Notes
(1)This section applies where an amount payable in accordance with the schedule of contributions by or on behalf of the employer or an active member of a scheme is not paid on or before the due date.
(2)If the trustees or managers have reasonable cause to believe that the failure is likely to be of material significance in the exercise by the Regulator of any of its functions, they must, except in prescribed circumstances, give notice of the failure to the Regulator and to the members within a reasonable period.
(3)The amount unpaid (whether payable by the employer or not), if not a debt due from the employer to the trustees or managers apart from this subsection, shall be treated as such a debt.
(4)Section 10 of the Pensions Act 1995 (civil penalties) applies—
(a)where subsection (2) above is not complied with, to a trustee or manager who has failed to take all reasonable steps to secure compliance with that subsection;
(b)to the employer if he fails without reasonable excuse to make a payment required of him—
(i)in accordance with the schedule of contributions, or
(ii)by virtue of subsection (3) above.
(5)This section applies in relation to a schedule of contributions imposed by the Regulator under section 231 as in relation to one agreed between the trustees or managers and the employer.
Modifications etc. (not altering text)
Commencement Information
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