{
  "url": "https://openlegislation.uk/pensions-act-2004/part-1/crossheading-reporting-late-payment-of-employer-contributions",
  "json_url": "https://openlegislation.uk/pensions-act-2004/part-1/crossheading-reporting-late-payment-of-employer-contributions.json",
  "legislation": "ukpga/2004/35",
  "legislation_title": "Pensions Act 2004",
  "legislation_url": "https://openlegislation.uk/pensions-act-2004",
  "path": "part/1/crossheading/reporting-late-payment-of-employer-contributions",
  "kind": "crossheading",
  "number": null,
  "heading": "Reporting late payment of employer contributions",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 70A and cross-heading inserted (1.4.2015) by Public Service Pensions Act 2013 (c. 25), s. 41(2), Sch. 4 para. 7 (with Sch. 11 para. 8); S.I. 2015/4, art. 4(1)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/35/part/1/crossheading/reporting-late-payment-of-employer-contributions",
    "retrieved_at": "2026-10-29T09:16:45.114281+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."
}