Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1))
This section has no associated Explanatory Notes
17In Article 34B (Article 34 contribution notice issued by reference to material detriment test: defence), in paragraph (12), for sub-paragraph (b) substitute—
“(b)a reference to party to an act or failure to act includes a reference to a person who knowingly assists in the act or failure;”.