14.—(1) Regulations may require the trustees or managers of an occupational pension scheme to provide information requested by an employer in connection with the powers given by section 24(2).
(2) The regulations may provide for Article 10 of the 1995 Order (civil penalties) to apply to a person who fails to comply with a requirement.
(3) In this paragraph “managers”, in relation to a pension scheme (other than a scheme established under a trust), means the persons responsible for the management of the scheme.