|
| |
|
(4) | An escalating penalty is a penalty which is calculated by reference to a |
| |
| |
(5) | The prescribed daily rate— |
| |
(a) | is to be determined in accordance with regulations, and |
| |
(b) | must not exceed £10,000. |
| 5 |
(6) | An escalating penalty notice must— |
| |
(a) | specify the failure to which the notice relates; |
| |
(b) | state that, if the person fails to comply with the notice referred to in |
| |
subsection (1) before a specified date, the person will be liable to pay an |
| |
| 10 |
(c) | state the daily rate of the escalating penalty and the way in which the |
| |
| |
(d) | state the date from which the escalating penalty will be payable, which |
| |
must not be earlier than the date specified in the fixed penalty notice |
| |
| 15 |
(e) | state that the escalating penalty will continue to be payable at the daily |
| |
rate until the date on which the person complies with the notice |
| |
referred to in subsection (1) or such earlier date as the Regulator may |
| |
| |
(f) | notify the person of the review process under section 35 and the right |
| 20 |
of appeal under section 36. |
| |
34 | Penalty notices: recovery |
| |
(1) | Any penalty payable under section 32 or section 33 is recoverable by the |
| |
| |
(2) | In England and Wales, any such penalty is, if a county court so orders, |
| 25 |
recoverable under section 85 of the County Courts Act 1984 (c. 28) or otherwise |
| |
as if it were payable under an order of that court. |
| |
(3) | In Scotland, a fixed penalty notice or escalating penalty notice is enforceable as |
| |
if it were an extract registered decree arbitral bearing a warrant for execution |
| |
issued by the sheriff court of any sheriffdom in Scotland. |
| 30 |
(4) | The Regulator must pay into the Consolidated Fund any penalty recovered under this |
| |
| |
| |
| |
(1) | The Regulator may review a notice to which this section applies— |
| 35 |
(a) | on the written application of the person to whom the notice was issued, |
| |
| |
(b) | if the Regulator otherwise considers it appropriate. |
| |
(2) | This section applies to— |
| |
(a) | a compliance notice issued under section 28; |
| 40 |
(b) | a third party compliance notice issued under section 29; |
| |
(c) | an unpaid contributions notice issued under section 30; |
| |
(d) | a fixed penalty notice issued under section 32; |
| |
|
| |
|
| |
|
(e) | an escalating penalty notice issued under section 33. |
| |
(3) | Regulations may prescribe the period within which— |
| |
(a) | an application to review a notice may be made under subsection (1)(a); |
| |
(b) | a notice may be reviewed under subsection (1)(b). |
| |
(4) | The Regulator may suspend the effect of a notice until any review of that notice |
| 5 |
| |
(5) | In carrying out a review, the Regulator must consider any representations |
| |
made by the person to whom the notice was issued. |
| |
(6) | The Regulator’s powers on a review include power to— |
| |
(a) | confirm, vary or revoke the notice; |
| 10 |
(b) | substitute a different notice. |
| |
36 | References to the Pensions Regulator Tribunal |
| |
(1) | A person to whom a notice is issued under section 32 or section 33 may make |
| |
a reference to the Pensions Regulator Tribunal in respect of— |
| |
(a) | the issue of the notice; |
| 15 |
(b) | the amount of the penalty payable under the notice. |
| |
(2) | The Secretary of State may by regulations make provision— |
| |
(a) | as to the manner in which, and the time within which, a reference under |
| |
subsection (1) may be made; |
| |
(b) | as to the procedure which is to be followed if such a reference is made; |
| 20 |
(c) | as to the powers of the Pensions Regulator Tribunal in relation to such |
| |
| |
(3) | In section 102(2) of the Pensions Act 2004 (c. 35) (functions of the Pensions |
| |
| |
(a) | the words from “by this Act” to the end become paragraph (a); |
| 25 |
| |
“(b) | by section 36 of the Pensions Act 2008 or any provision |
| |
in force in Northern Ireland corresponding to that |
| |
| |
| 30 |
37 | Offences of failing to comply |
| |
(1) | An offence is committed by an employer who wilfully fails to comply with— |
| |
(a) | the duty under section 3(2) (automatic enrolment), |
| |
(b) | the duty under section 5(2) (automatic re-enrolment), or |
| |
(c) | the duty under section 6(3) (jobholder’s right to opt in). |
| 35 |
(2) | A person guilty of an offence under this section is liable— |
| |
(a) | on conviction on indictment, to imprisonment for a term not exceeding |
| |
two years, or to a fine, or both; |
| |
(b) | on summary conviction to a fine not exceeding level 5 on the standard |
| |
| 40 |
|
| |
|
| |
|
38 | Offences of providing false or misleading information |
| |
In section 80(1) (a) of the Pensions Act 2004 (c. 35) (offences of providing false |
| |
or misleading information) at the end of sub-paragraph (iv) insert “or |
| |
“(v) | regulations under section 9 of the Pensions Act 2008,”. |
| |
39 | Monitoring of employers’ payments to personal pension schemes |
| 5 |
In section 111A of the Pension Schemes Act 1993 (c. 48), at the end insert— |
| |
“(18) | In this section, “employee” includes a jobholder within the meaning of |
| |
section 1 of the Pensions Act 2008 and “employer” is to be read |
| |
| |
| 10 |
40 | Requirement to keep records |
| |
(1) | For the purposes of Chapter 1 of this Part, or this Chapter, the Secretary of State |
| |
may by regulations make provision requiring any person— |
| |
(a) | to keep, in such form and manner as may be prescribed, such records |
| |
| 15 |
(b) | to preserve those records for such period, not exceeding 6 years, as may |
| |
| |
(c) | to provide those records, on request, to the Regulator. |
| |
(2) | Regulations under subsection (1) may provide that section 10 of the Pensions |
| |
Act 1995 (c. 26) applies to a person who fails to comply with those |
| 20 |
| |
41 | Powers to require information and to enter premises |
| |
(1) | The Pensions Act 2004 is amended as follows. |
| |
(2) | In section 72, after subsection (1) insert— |
| |
“(1A) | If the Regulator requires information which is relevant to the exercise |
| 25 |
of its functions under Chapter 2 of Part 1 of the Pensions Act 2008, the |
| |
Regulator may, by notice in writing, require a person to whom |
| |
| |
(a) | to furnish the Regulator with an explanation of any document |
| |
or information required under subsection (1); |
| 30 |
(b) | to attend before the Regulator at such time and place as may be |
| |
specified in the notice under that subsection to furnish any such |
| |
| |
(1B) | The Regulator may not require a person to answer any question or |
| |
furnish any information which might incriminate the person or, if |
| 35 |
married or a civil partner, the person’s spouse or civil partner.” |
| |
(3) | In section 74, before subsection (1) insert— |
| |
“(A1) | An inspector may, for the purposes of investigating whether an |
| |
employer is complying, or has complied, with the requirements under |
| |
Chapter 1 of Part 1 of the Pensions Act 2008, at any reasonable time |
| 40 |
enter premises liable to inspection. |
| |
|
| |
|
| |
|
(B1) | Premises are liable to inspection for the purposes of subsection (A1) if |
| |
the inspector has reasonable grounds to believe that— |
| |
(a) | employees of the employer are employed there, |
| |
(b) | documents relevant to any of the following are being kept |
| |
| 5 |
(i) | the administration of the employer’s business, |
| |
(ii) | the duties of the employer under Chapter 1 of Part 1 of |
| |
| |
(iii) | the administration of a qualifying scheme, or |
| |
(c) | the administration of the employer’s business, or work |
| 10 |
connected with that administration, is being carried out there. |
| |
(C1) | In subsections (A1) and (B1)— |
| |
“employer” and “employee” have the meaning given by section 69 |
| |
of the Pensions Act 2008; |
| |
“qualifying scheme” has the meaning given by section 14 of that |
| 15 |
| |
(4) | In section 75(1), after “subsection” (in the third place where it occurs) insert |
| |
| |
(5) | In section 76(9), after “subsection” (in the second place where it occurs) insert |
| |
| 20 |
42 | Disclosure of information by Revenue and Customs |
| |
In the Pensions Act 2004, after section 88 (tax information) insert— |
| |
“88A | Information relevant to functions under the Pensions Act 2008 |
| |
(1) | This section applies to information held by Revenue and Customs if it |
| |
is held by them in connection with a function of Revenue and Customs |
| 25 |
which relates to any of these matters— |
| |
| |
(b) | national insurance contributions; |
| |
(c) | the national minimum wage; |
| |
| 30 |
(2) | An officer of Revenue and Customs may disclose any of that |
| |
information to the Regulator, if the disclosure is made for the purpose |
| |
of enabling or assisting the Regulator to discharge its functions under |
| |
Chapter 2 of Part 1 of the Pensions Act 2008 (compliance with |
| |
employers’ duties relating to pension scheme membership for |
| 35 |
| |
(3) | In this section a reference to Revenue and Customs has the same |
| |
meaning as in section 17 of the Commissioners for Revenue and |
| |
Customs Act 2005 (c. 11) (use of information). |
| |
(4) | Any information that may be disclosed by virtue of section 88(2), to the |
| 40 |
extent that its disclosure is authorised by this section, is to be regarded |
| |
as disclosed under this section and not by virtue of section 88(2).” |
| |
|
| |
|