(1)Section 38 of the Pensions Act 2004 (contribution notices where avoidance of employer debt) is amended as follows.
(2)In subsection (7) (matters that may be relevant to imposing liability), after paragraph (d) insert—
“(da)if the act or failure to act was a notifiable event for the purposes of section 69A (duty to give notices and statements to the Regulator in respect of certain events), any failure by the person to comply with any obligation imposed on the person by section 69A,”.
(3)In subsection (7), after paragraph (eb) insert—
“(ec)the effect of the act or failure to act on the value of the assets or liabilities of the scheme or any relevant transferee scheme,”.
(4)After subsection (7A) insert—
“(7B)In subsection (7)(ec) “relevant transferee scheme” and the reference to the assets or liabilities of any relevant transferee scheme have the same meaning as in section 38A.”