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Pensions Act 2014

Section 41: Penalty notices under sections 40 and 41 of the Pensions Act 2008 etc

178.Under the PA 2008, the Pensions Regulator has the power to issue a penalty notice for failure to comply with information notices (which are issued when the Pensions Regulator requires specific information).

179.This section amends the PA 2008 to make it explicit that this power to issue penalty notices can only be used for non-compliance with information notices issued in relation to the Regulator’s compliance function concerning employer duties, as set out in Part 1 of the PA 2008, and not in connection with the Regulator’s general compliance functions set out in the PA 2004.

180.In exercising its power to issue information notices under section 72 of the PA 2004, the Regulator can ask for an explanation of the relevant information or require the recipient to explain in person at the Regulator’s offices. This power was previously available for information notices issued relating only to some of the Regulator’s new employer compliance functions. Section 41 extends this to include all of the Regulator’s employer compliance functions as set out in Part 1 of the PA 2008.

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