Paragraph 1 I1

In section 10 of the Pensions Act 1995 (civil penalties), after subsection (9) insert—

“(10)

The Authority may not require a person to pay a penalty under this section in respect of an act or omission if the Authority have issued a notice to the person under section 88A of the Pensions Act 2004 (financial penalties) in respect of the same act or omission.”