Part 3: The Pensions Regulator Contribution notices where avoidance of employer debt etc Section 106: Sanctions for failure to comply with a contribution notice Section 40 (content and effect of a section 38 contribution notice)
Subsection (2) of this section amends section 40 of the Pensions Act 2004 to insert new subsection (2A) and amend existing subsection (9) to require that a contribution notice issued under section 38 of the Pensions Act 2004 must specify a date for compliance.