Schedule 9 – contribution notices and financial support directions under Pensions Act 2004
366.Paragraph 1 introduces the amendments made by Schedule 9.
367.Paragraph 2(1) inserts reference to the material detriment test into section 38(5)(a) of the PA 2004 (main purpose or one of the main purposes of act or failure to prevent recovery of employer debt under section 75 of the PA 1995 etc.)
368.Sub-paragraph (2) inserts section 38A into the PA 2004.