188.—(1) This paragraph applies if—
(a)P ceases to be in an eligible employment;
(b)P’s employer has not made a deduction required by regulation 187; and
(c)despite regulation 190, a corresponding amount has not been paid to the scheme manager under that regulation.
(2) On receipt of a written demand from the scheme manager, P must pay the scheme manager any amount remaining due, together with interest at the standard rate from the due date to the date of payment.
(3) The scheme manager may waive the payment of the whole or any part of that interest.
(4) In this regulation, “due date” is the 8th day after the end of the pay period in which a deduction under regulation 187 should have been made.