19.—(1) The trustees or managers of an occupational pension scheme to which section 56 applies must keep records of all contributions made to the scheme by any person, showing separately—
(a)the aggregate amounts of contributions paid by or on behalf of active members of the scheme (whether by deduction from their earnings or otherwise) and the dates on which they are paid, distinguishing voluntary contributions from other contributions, and showing the amounts of voluntary contributions paid by each member; and
(b)the aggregate amounts of contributions paid by or on behalf of each person who is an employer in relation to the scheme and the dates on which they are paid.
(2) Such trustees or managers must also keep a separate record of all contributions and payments made to secure any increase required to be secured by section 60(2).
(3) Such trustees or managers must also keep records of any action taken by them to recover—
(a)the amount of any contributions which are not paid on the date on which they are due;
(b)the amount of any debt which has arisen under section 60(5) (employer’s failure to secure the increase required as a result of a serious shortfall valuation within the prescribed period); and
(c)the amount of any debt which has arisen under section 75(1) (deficit on insolvency etc.).