# Pension Schemes Act 2021, Paragraph 3


In section 38B (section 38 contribution notice issued by reference to material detriment test: defence), in subsection (12), for paragraph (b) substitute—
“(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;”.

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Source: https://www.legislation.gov.uk/ukpga/2021/1/schedule/7/paragraph/3 (the official version)
Page: https://openlegislation.uk/pension-schemes-act-2021/schedule-7/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.