{
  "url": "https://openlegislation.uk/draft-pensions-regulator-employer-resources-test-regulations-2021",
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  "id": "ukdsi/2021/9780348225204",
  "title": "The Pensions Regulator (Employer Resources Test) Regulations 2021",
  "short_title": "Pensions Regulator (Employer Resources Test) 2021",
  "long_title": "These Regulations make further provision relating to the “moral hazard” provisions in section 38 of the Pensions Act 2004 (c.35) (“the Act”), and in particular, what constitutes the resources of an employer, and how they are valued, for the purposes of the “employer resources test”. This section provides for the Pensions Regulator’s power to issue contribution notices.",
  "citation": "Draft 2021, ISBN 9780348225204",
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      "id": "ukpga/2004/35",
      "title": "Pensions Act 2004",
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      "provisions": [
        "section/38E",
        "section/315"
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}