After section 80A of the Pensions Act 2004 (inserted by section 113) insert—
(1)This section applies in relation to an occupational pension scheme other than—
(a)a money purchase scheme, or
(b)a prescribed scheme or a scheme of a prescribed description.
(2)Section 88A (financial penalties) applies to a person who has knowingly or recklessly provided a trustee or manager of the scheme with information which is false or misleading in a material particular, if the information was provided to the trustee or manager of the scheme in the circumstances mentioned in subsection (3)(a) or (b).
(3)The circumstances referred to in subsection (2) are—
(a)that the information was provided in purported compliance with a requirement under—
(i)regulations under section 7 of the Superannuation Act 1972 (superannuation of persons employed in local government service and other persons selected by the Secretary of State),
(ii)regulations under section 113A of the Pension Schemes Act 1993 (power to require disclosure of information about transfers from one scheme to another),
(iii)section 22(2B)(c) of the Pensions Act 1995 (insolvency practitioner or official receiver to give notice of certain events to trustees of scheme),
(iv)section 26 of that Act (insolvency practitioner or official receiver to give information to trustees),
(v)regulations under section 47(9) of that Act (power to impose duties on employers, auditors and actuaries to disclose information), or
(vi)a direction under section 72B of that Act (directions by Regulator for facilitating winding up of scheme);
(b)that the information was provided otherwise than as mentioned in paragraph (a) but in circumstances in which the person providing the information intends, or could reasonably be expected to know, that it would be used by the trustee or manager who receives it in that person’s capacity as a trustee or manager of the scheme.”