# The Occupational Pension Schemes (Employer Debt) Regulations 2005, Paragraph 3

Extent: E+W+S+N.I.

(1) No duty to which a person is subject ... is to be regarded as contravened merely because of any information or opinion contained in a notice under paragraph 1 or 2.
(2) But sub-paragraph (1) does not require any person to disclose protected items within the meaning of section 311 of the 2004 Act (protected items).
(3) Section 10 of the 1995 Act (civil penalties) applies to any person who without reasonable excuse fails to comply with an obligation imposed on him under paragraph 1 or 2.

---
Source: https://www.legislation.gov.uk/uksi/2005/678/schedule/1B/paragraph/3 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-employer-debt-regulations-2005/schedule-1B/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.