Determination of contributions: supplementary
59.—(1) Except in prescribed circumstances, the trustees or managers of an occupational pension scheme to which Article 56 applies must, where any amounts payable by or on behalf of the employer or the active members of the scheme in accordance with the schedule of contributions have not been paid on or before the due date, give notice of that fact, within the prescribed period, to the Authority and to the members of the scheme.
(2) Any such amounts which for the time being remain unpaid after that date (whether payable by the employer or not) shall, if not a debt due from the employer to the trustees or managers apart from this paragraph, be treated as such a debt.
(3) If, in the case of an occupational pension scheme to which Article 56 applies, it appears to the trustees or managers, at the end of any prescribed period that the minimum funding requirement is not met, they must prepare a report giving the prescribed information about the failure to meet that requirement.
(4) If, in the case of any such scheme, paragraph (1) or (3) is not complied with—
(a)Article 3 applies to any trustee who has failed to take all such steps as are reasonable to secure compliance and
(b)Article 10 applies to any trustee or manager who has failed to take all such steps.