This is the original version (as it was originally enacted).
(1)The Regulator may issue an unpaid contributions notice to an employer if it is of the opinion that relevant contributions have not been paid on or before the due date.
(2)An unpaid contributions notice is a notice requiring an employer to pay into a pension scheme by a specified date an amount in respect of relevant contributions that have not been paid.
(3)“Due date” has the meaning prescribed.
(4)An unpaid contributions notice may, in particular—
(a)specify the scheme to which the contributions are due;
(b)specify the workers, or category of workers, in respect of whom the contributions are due;
(c)state the period in respect of which the contributions are due;
(d)state the due date in respect of the contributions;
(e)require the employer to take such other steps in relation to remedying the failure to pay the contributions as the Regulator considers appropriate;
(f)state that if the employer fails to comply with the notice, the Regulator may issue a fixed penalty notice under section 40.
(5)In this section, “employer” in relation to a worker means the person by whom the worker is or, if the employment has ceased, was employed.
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