14. If, on the application of the Authority, the High Court is satisfied—
(a)that a power to make a payment, or distribute any assets, to the employer, has been exercised in contravention of Article 37, 76 or 77, or
(b)that any act or omission of the trustees or managers of an occupational pension scheme was in contravention of Article 40,
the Court may order the employer and any other person who appears to the Court to have been knowingly concerned in the contravention to take such steps as the Court may direct for restoring the parties to the position in which they were before the payment or distribution was made, or the act or omission occurred.