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 41 (section 38 contribution notice: relationship with employer debt)
Subsection (3) of this section amends section 41 of the Pensions Act 2004 to insert new subsections (8A), (10A), (11A) and (11B).
	Subsection (3)(a) inserts the new subsection (8A) which states that an application for review under section 41(7) may not be made after the date specified in the contribution notice pursuant to new sections 40(2A) for the purposes of sections 42A(2) (the date specified for compliance with a section 38 contribution notice) and 42B(2) (the date specified for compliance with a revised section 38 contribution notice), or such a date as has effect instead of that date (see subsections (10A) and (11B)).
	Subsection (3)(b) inserts the new subsection (10A) which specifies that if an application for review is made under section 41(7), the Regulator may change the date for compliance in either a contribution notice issued under section 38 of the Pensions Act 2004 or an earlier revised contribution notice, and specify the revised date in the revised contribution notice. Alternatively, if the Regulator does not issue a revised contribution notice under section 41(9)(b), the Regulator may issue a revised contribution notice specifying the revised date for compliance.
	Subsection (3)(c) of this section inserts new subsections (11A) and (11B). Newly inserted subsection (11A) provides that subsection (11B) applies where a contribution notice has been issued to more than one person under section 38 of the Pensions Act 2004 imposing joint and several liability to pay the debt with other persons, and the Regulator issues a revised contribution notice specifying a revised date for compliance.
	Newly inserted subsection (11B) states that where this subsection applies, the Regulator must change the date for compliance in the contribution notices or revised contribution notices to all those jointly and severally liable for the debt specified in the contribution notice, and must also specify the revised date for compliance. Alternatively, if the Regulator does not issue a revised contribution notice under subsection (11), the Regulator must issue revised contribution notices to all parties jointly and severally liable specifying the revised date for payment.