{
  "url": "https://openlegislation.uk/pension-schemes-act-2021/schedule-7/paragraph-3",
  "json_url": "https://openlegislation.uk/pension-schemes-act-2021/schedule-7/paragraph-3.json",
  "legislation": "ukpga/2021/1",
  "legislation_title": "Pension Schemes Act 2021",
  "legislation_url": "https://openlegislation.uk/pension-schemes-act-2021",
  "path": "schedule/7/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In section 38B (section 38 contribution notice issued by reference to material detriment test: defence), in subsection (12), for paragraph (b) substitute—\n“(b) a reference to a party to an act or failure to act includes a reference to a person who knowingly assists in the act or failure;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 7 para. 3 in force at 1.10.2021 by S.I. 2021/950, reg. 2(4)(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/1/schedule/7/paragraph/3",
    "retrieved_at": "2026-10-29T08:59:16.686205+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}