38 Calculation and payment of contributions
Pensions Act 2008 (2008 c 30) | Legislation

38  Calculation and payment of contributions

(1)     This section applies to—

(a)     a compliance notice issued to an employer in respect of a contravention of section 2(1) or a failure to comply with an enrolment duty;

(b)     an unpaid contributions notice.

(2)     The notice may, in particular, include—

(a)     a requirement to calculate the amount of relevant contributions that are of a description specified in the notice (“unpaid relevant contributions”);

(b)     if the contributions are being paid within the prescribed period after the appropriate date, a requirement to

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