Commentary on Sections Part 4 Pension Flexibilities Section 49: Power to require employer to pay for the advice for purposes of section 48
200.This section enables the Secretary of State to make regulations specifying the circumstances in which an employer must arrange or pay for a member or survivor to receive the appropriate independent advice required by section 48. The regulations can in particular impose a limit on the amount that an employer must pay, prohibit an employer from seeking to recover the employer’s costs from a member or survivor and impose civil penalties on an employer who fails to comply with the regulations.