SCHEDULES
SCHEDULE 7The Pensions Regulator: minor and consequential amendments
3Pensions Act 2004 (c. 35)
In section 38B (section 38 contribution notice issued by reference to material detriment test: defence), in subsection (12), for paragraph (b) substitute—
b
a reference to a party to an act or failure to act includes a reference to a person who knowingly assists in the act or failure;