Commentary on Sections PART 1 – Pension Scheme Membership for Jobholders CHAPTER 2 – Compliance Section 48: Offences of providing false or misleading information
Section 48 extends Article 75(1)(a) of the Pensions (Northern Ireland) Order 2005, which deals with offences of providing false or misleading information, to include the offence of providing the Pensions Regulator with false or misleading information about the actions taken by the employer for the purpose of complying with the employer duties (under regulations under section 11).