Part 3: The Pensions Regulator Sanctions for avoidance of employer debt etc Section 107: Sanctions for avoidance of employer debt etc
This section inserts new provisions in the Pensions Act 2004 to introduce new criminal offences and financial penalties for the avoidance of employer debt.
	Subsection (2) of this section creates two new offences including: section 58A: an offence for avoidance of employer debt and section 58B: an offence for conduct risking accrued scheme benefits.
	Subsection (3) of this section also creates two new civil penalties including: section 58C: a financial penalty for avoidance of employer debt and section 58D: a financial penalty for conduct risking accrued scheme benefits.