Part 3: The Pensions Regulator Collecting information Section 108: Duty to notify the Regulator of certain events
This section amends section 69 of the Pensions Act 2004.
	Subsection (2) replaces the existing civil penalty under section 10 of the Pensions Act 1995 (civil penalties) with a new financial penalty under section 88A of the Pensions Act 2004 for failure to comply with the obligations imposed by section 69 of the Pensions Act 2004.
	Subsection (3) amends section 80 of the Pensions Act 2004 to provide that it is an offence for trustees or managers of an occupational pension scheme, the employer in relation to the scheme (or a prescribed person) to knowingly or recklessly give the Regulator false or misleading information about a notifiable event.