Commentary on Sections Codes of practice Section 90: Codes of practice
280.This section gives the Regulator a new power to issue codes of practice for the purpose of providing practical guidance on what how to be done to comply with the pensions legislation. In the case of the matters listed in subsection (2) of this section the Regulator must issue codes of practice.
281.By virtue of subsections (3) and (4), the Regulator is given a power to revise from time to time the whole or any part of a code of practice issued by it, subject to the same procedure as applies for issuing a code of practice (see notes on section 91). The Regulator also has power to revoke a code of practice, again subject to statutory procedures (see notes on section 92).
282.Breach of a code of practice will not, of itself, result in legal proceedings. However, a code of practice is admissible in evidence in any legal proceedings.
283.The Regulator may frame any direction under section 13 (improvement notices) by reference to a code of practice and breach of such a direction is subject to civil penalties.
284.A court or tribunal should take into account the provisions of a code of practice. This means that, should the Regulator allege that a person has breached the pensions legislation, that person’s failure to follow the relevant code of practice may be taken as admissible evidence in proceedings regarding the legislative breach.