12.—(1) The trustees or managers of an occupational pension scheme must provide any information reasonably requested by–
(a)the principal employer in a case falling within regulation 14 or 15; or
(b)in any other case, the employer,
in connection with the use of the power.
(2) The information must be provided in writing within such reasonable period as agreed with the principal employer or employer as applicable.
(3) Where the trustees or managers of a scheme have failed to take all reasonable steps to comply with any requirement imposed on them by this regulation, section 10 of the Pensions Act 1995 (civil penalties)(1) applies.
1995 c.26; section 10(8A) was inserted by the Welfare Reform and Pensions Act 1999 (c.30), section 18 and Schedule 2 paragraph 11 and amended by the Crime and Courts Act 2013 (c.22), section 17(5) and Schedule 9 Part 3 paragraph 52(1)(b) and (2), and the Tribunals, Courts and Enforcement Act 2007, section 62(3) and Schedule 13 paragraph 121.