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Part IU.K. Occupational pensions

Modifications etc. (not altering text)

C3Pt. I: Pensions Act 2004 (c.35), Pt. 3 construed as one with Pt. I of this Act (4.12.2005 for specified purposes, 30.12.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 233, 322(1) (with s. 313); S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1

Supervision by the AuthorityE+W+S

10 Civil penalties.E+W+S

(1)Where the Authority are satisfied that by reason of any act or omission this section applies to any person, they may by notice in writing require him to pay, within a prescribed period, a penalty in respect of that act or omission not exceeding the maximum amount.

(2)In this section “the maximum amount” means—

(a)£5,000 in the case of an individual and £50,000 in any other case, or

(b)such lower amount as may be prescribed in the case of an individual or in any other case,

and the Secretary of State may by order amend paragraph (a) by substituting higher amounts for the amounts for the time being specified in that paragraph.

(3)Regulations made by virtue of this Part may provide for any person who has contravened any provision of such regulations to pay, within a prescribed period, a penalty under this section not exceeding an amount specified in the regulations; and the regulations must specify different amounts in the case of individuals from those specified in other cases and any amount so specified may not exceed the amount for the time being specified in the case of individuals or, as the case may be, others in subsection (2)(a).

(4)An order made under subsection (2) or regulations made by virtue of subsection (3) do not affect the amount of any penalty recoverable under this section by reason of an act or omission occurring before the order or, as the case may be, regulations are made.

(5)Where—

(a)apart from this subsection, a penalty under this section is recoverable from a body corporate or Scottish partnership by reason of any act or omission of the body or partnership F1... , and

(b)the act or omission was done with the consent or connivance of, or is attributable to any neglect on the part of, any persons mentioned in subsection (6),

this section applies to each of those persons who consented to or connived in the act or omission or to whose neglect the act or omission was attributable.

(6)The persons referred to in subsection (5)(b)—

(a)in relation to a body corporate, are—

(i)any director, manager, secretary, or other similar officer of the body, or a person purporting to act in any such capacity, and

(ii)where the affairs of a body corporate are managed by its members, any member in connection with his functions of management, and

(b)in relation to a Scottish partnership, are the partners.

(7)Where the Authority requires any person to pay a penalty by virtue of subsection (5), they may not also require the body corporate, or Scottish partnership, in question to pay a penalty in respect of the same act or omission.

(8)A penalty under this section is recoverable by the Authority.

[F2(8A)Any penalty recoverable under this section—

(a)shall, if [F3the county court] so orders, be recoverable [F4under section 85 of the County Courts Act 1984] or otherwise as if it were payable under an order of that court; and

(b)may be enforced as if it were an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland.]

(9)The Authority must pay to the Secretary of State any penalty recovered under this section.

[F5(10)The Authority may not require a person to pay a penalty under this section in respect of an act or omission if the Authority have issued a notice to the person under section 88A of the Pensions Act 2004 (financial penalties) in respect of the same act or omission.]

Textual Amendments

F2S. 10(8A) inserted (11.11.1999 for specified purposes, 25.4.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(a), Sch. 2 para. 11; S.I. 2000/1047, art. 2(2)(b), Sch. Pt. II

F3Words in s. 10(8A)(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 52; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)

Modifications etc. (not altering text)

C4Ss. 3-11 modified in part (11.11.1999 for specified purposes; 1.10.2000 in so far as not already in force) by the Welfare Reform and Pensions Act 1999 (c. 30), s. 89(5)(a), Sch. 1 para. 1(1)(2)(b)(i); S.I. 2000/1047, art. 2(2)(c), Sch. Pt. III (as amended (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 76(2)(a))

C5S. 10 applied by Pension Schemes Act 1993 (c. 48), s. 99(7)(b) (as added (6.4.1996 for specified purposes; 6.4.1997 in so far as not already in force) by the Pensions Act 1995 (c. 26), s. 180(1), Sch. 6 para. 6(e); S.I. 1996/778, art. 2(5)(a), Sch. Pt. V; S.I. 1997/664, art. 2(3), Sch. Pt. II)

C6S. 10 applied (11.11.1999 for specified purposes, 1.10.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 2(4), 89(5)(a) (with s. 8(6)); S.I. 2000/1047, art. 2(2)(c), Sch. Pt. III (as amended (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 73(c); S.I. 2005/695, art. 2(7), Sch. 1)

C7S. 10 applied (11.11.1999 for specified purposes, 6.4.2001 for specified purposes, 8.10.2001 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), ss. 3(7), 89(5)(a) (with s. 8(6)); S.I. 2001/933, arts. 5(a), 6

C8S. 10 applied (11.11.1999 for specified purposes; 1.12.2000 in so far as not already in force) by the Welfare Reform and Pensions Act 1999 (c. 30), ss. 33(2)(3), 89(5)(a); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. 4

C9S. 10 applied (with modifications) by Pension Schemes Act 1993 (c. 48), s. 111A(8)(9)(11) (as amended (11.11.1999 for specified purposes; 6.4.2001 in so far as not already in force) by the Welfare Reform and Pensions Act 1999 (c. 30), ss. 9, 89(5)(a); S.I. 2000/2958, art. 2(1); Pensions Act 2004 (c. 35), ss. 268(4), 322(1) (with s. 313); S.I. 2006/560, art. 2(3), Sch. Pt. 3)

C10S. 10 applied by Pension Schemes Act 1993 (c. 48), s. 101H(4) (as inserted (11.11.1999 for specified purposes; 1.12.2000 in so far as not already in force) by the Welfare Reform and Pensions Act 1999 (c. 30), ss. 37, 89(5)(a); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV)

C11S. 10 applied (S.) by The Local Government Pension Scheme (Scotland) Regulations 1998 (S.I. 1998/366), reg. 149(1)(2) (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.S.I. 2001/23, regs. 1(2), 4)

C12S. 10 applied (S.) by The Firemen’s Pension Scheme Order 1992 (S.I. 1992/129), Sch. 2 rule N10 (as inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.S.I. 2001/310, arts. 1(2), 3)

C13S. 10 applied (11.11.1999 for specified purposes, 1.12.2000 in so far as not already in force) by Welfare Reform and Pensions Act 1999 (c. 30), s. 33(1)-(3), 89(5)(a); S.I. 2000/1047, art. 2(2)(d), Sch. Pt. IV

C14S. 10 applied by The National Health Service Superannuation Scheme (Scotland) Regulations 1995 (S.I. 1995/365), reg. W10 (as inserted (28.1.2002 with effect in accordance with art. 1(2) of the amending S.S.I.) by S.S.I. 2001/465, reg. 1(2), sch. 1 para. 3)

C36S. 10 applied (30.6.2005) by Pensions Act 2004 (c. 35), ss. 256(3), 322(1) (with s. 313); S.I. 2005/1720, art. 2(8)

C37S. 10 applied (1.7.2005 for specified purposes, 22.9.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 252(5), 322(1) (with s. 313); S.I. 2005/1720, art. 2(14)(a)(b), Sch. Pt. 1

C38S. 10 applied (1.7.2005 for specified purposes, 22.9.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 255(3), 322(1) (with s. 313); S.I. 2005/1720, art. 2(14)(a)(b), Sch. Pt. 1

C39S. 10 applied (with effect in accordance with reg. A1(1)(b) of the amending S.S.I.) by The Teachers Superannuation (Scotland) Regulations 2005 (S.S.I. 2005/393), reg. F9(1)(b)(2)

C40S. 10 applied (1.11.2005 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 241(9), 322(1) (with s. 313); S.I. 2005/2447, art. 2(1)(a)(5)(b), Sch. Pts. 1, 2

C41S. 10 applied (1.11.2005 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 242(11), 322(1) (with s. 313); S.I. 2005/2447, art. 2(1)(a)(5)(b), Sch. Pts. 1, 2

C42S. 10 applied (4.12.2005 for specified purposes, 30.12.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 223(4), 322(1) (with s. 313); S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1

C43S. 10 applied (4.12.2005 for specified purposes, 30.12.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 224(8), 322(1) (with s. 313); S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1

C44S. 10 applied (4.12.2005 for specified purposes, 30.12.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 225(3), 322(1) (with s. 313); S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1

C45S. 10 applied (4.12.2005 for specified purposes, 30.12.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 226(7), 322(1) (with s. 313); S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1

C46S. 10 applied (4.12.2005 for specified purposes, 30.12.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 227(8)(9), 322(1) (with s. 313); S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1

C47S. 10 applied (4.12.2005 for specified purposes, 30.12.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 228(4), 322(1) (with s. 313); S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1

C48S. 10 applied (4.12.2005 for specified purposes, 30.12.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 229(6), 322(1) (with s. 313); S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1

C49S. 10 applied (4.12.2005 for specified purposes, 30.12.2005 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 230(4), 322(1) (with s. 313); S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1

C50S. 10 applied (4.12.2005 for specified purposes, 30.12.2005 for specified purposes) by Pensions Act 2004 (c. 35), ss. 287(5), 322(1) (with s. 313); S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1 (with art. 3)

C51S. 10 applied (4.12.2005 for specified purposes, 30.12.2005 for specified purposes) by Pensions Act 2004 (c. 35), ss. 291(3), 322(1) (with s. 313); S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1

C52S. 10 applied (4.12.2005 for specified purposes, 30.12.2005 for specified purposes) by Pensions Act 2004 (c. 35), ss. 292(3), 322(1) (with s. 313); S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1

C53S. 10 applied (4.12.2005 for specified purposes, 30.12.2005 for specified purposes) by Pensions Act 2004 (c. 35), ss. 293(7), 322(1) (with s. 313); S.I. 2005/3331, art. 2(1)(a)(b), Sch. Pt. 1

C54S. 10 applied (1.1.2006 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 253(6), 322(1) (with s. 313); S.I. 2005/3331, art. 2(5)(a)(b), Sch. Pt. 5

C55S. 10 applied by Pensions Act 2004 (c. 35), s. 231A(7) (as inserted (24.7.2006) by S.I. 2006/1733, art. 2(7), reg. 1)

C58S. 10: power to apply conferred (26.11.2008) by Pensions Act 2008 (c. 30), ss. 60(2), 149(2)

C59S. 10 applied by Pension Schemes Act 1993 (c. 48), s. 24H(5) (as inserted (1.3.2009 for specified purposes, 6.4.2009 in so far as not already in force) by Pensions Act 2007 (c. 22), ss. 14(3), 30(2)(a); S.I. 2009/406, art. 2(a)(b))

C63S. 10 applied (3.3.2015 for specified purposes) by Pension Schemes Act 1993 (c. 48), s. 93A(6) (as substituted by Pension Schemes Act 2015 (c. 8), s. 89(1)(b)(3)(b), Sch. 4 para. 8 (with s. 87))

C64S. 10: power to apply conferred (3.3.2015 for specified purposes, 6.4.2015 in so far as not already in force) by Pension Schemes Act 2015 (c. 8), ss. 49(2)(c), 89(1)(b)(3)(b) (with s. 87)

C69S. 10 applied (27.4.2017 for specified purposes, 5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), ss. 22(10), 44(1)(a) (with Sch. 2); S.I. 2018/965, reg. 2(a)(b)

C70S. 10 applied (27.4.2017 for specified purposes, 5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), ss. 25(7), 44(1)(a) (with Sch. 2); S.I. 2018/965, reg. 2(a)(b)

C71S. 10 applied (27.4.2017 for specified purposes, 5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), ss. 33(7), 44(1)(a) (with Sch. 2); S.I. 2018/965, reg. 2(a)(b)

C72S. 10 applied (5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), ss. 3(2), 44(2); S.I. 2018/965, reg. 2(a)(b)

C73S. 10 applied (5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), ss. 14(5), 44(2); S.I. 2018/965, reg. 2(a)(b)

C74S. 10 applied (5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), ss. 15(5), 44(2); S.I. 2018/965, reg. 2(a)(b)

C75S. 10 applied (5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), ss. 16(6), 44(2); S.I. 2018/965, reg. 2(a)(b)

C76S. 10 applied (5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), ss. 23(8), 44(2); S.I. 2018/965, reg. 2(a)(b)

C77S. 10 applied (5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), ss. 24(8), 44(2); S.I. 2018/965, reg. 2(a)(b)

C78S. 10 applied (5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), ss. 26(8), 44(2); S.I. 2018/965, reg. 2(a)(b)

C79S. 10 applied (5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), ss. 28(5), 44(2); S.I. 2018/965, reg. 2(a)(b)

C80S. 10 applied (5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), ss. 29(4), 44(2); S.I. 2018/965, reg. 2(a)(b)

C81S. 10 applied (5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), ss. 30(5), 44(2); S.I. 2018/965, reg. 2(a)(b)

C82S. 10 applied (5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), ss. 32(3), 44(2); S.I. 2018/965, reg. 2(a)(b)

C83S. 10 applied (5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), s. 44(2), Sch. 1 para. 1(8)-(10); S.I. 2018/965, reg. 2(a)(b)

C84S. 10 applied (5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), s. 44(2), Sch. 1 para. 4(5); S.I. 2018/965, reg. 2(a)(b)

C86S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 7(2), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C87S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 19(4), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C88S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 20(8), 131(1)(3)(a) (with s. 20(9)); S.I. 2022/721, regs. 1(2), 3(a)

C89S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 22(4), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C90S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 23(5), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C91S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 27(5), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C92S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 28(8), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C93S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 29(11), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C94S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 33(14), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C95S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 34(6), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C96S. 10: power to apply conferred (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 36(10), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C97S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 37(6), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C98S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 38(8), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C99S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 39(5), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C100S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 41(5), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C101S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 42(3), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C102S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 43(5), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C103S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 45(7), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C104S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), ss. 46(4), 131(1)(3)(a); S.I. 2022/721, regs. 1(2), 3(a)

C105S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 2 para. 1(8)-(10) (with Sch. 2 para. 1(1)); S.I. 2022/721, regs. 1(2), 3(a)

C106S. 10 applied (11.2.2021 for specified purposes, 1.8.2022 in so far as not already in force) by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(a), Sch. 2 para. 4(5); S.I. 2022/721, regs. 1(2), 3(a)

C107S. 10 applied (11.2.2021 for specified purposes) by Pensions Act 2004 (c. 35), s. 221A(6) (as inserted by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(b), Sch. 10 para. 2)

C108S. 10 applied (11.2.2021 for specified purposes) by Pensions Act 2004 (c. 35), s. 221B(9) (as inserted by Pension Schemes Act 2021 (c. 1), s. 131(1)(3)(b), Sch. 10 para. 2)

C110S. 10(3)-(9) applied (1.9.2005) by Pensions Act 2004 (c. 35), ss. 314(a), 322(1) (with s. 313); S.I. 2005/2447, art. 2(4), Sch. Pt. 1

Commencement Information

I1S. 10 in force at 6.4.1997 in so far as not already in force by S.I. 1997/664, art. 2(3), Sch. Pt. 3

I2S. 10(1) in force at 1.6.1996 for specified purposes by S.I. 1996/1412, art. 2(2), Sch. Pt. II

I3S. 10(2)(3) in force at 6.4.1996 for specified purposes by S.I. 1996/778, art. 2(5)(a), Sch. Pt. V