Pensions Act 2004 (Code of Practice) (Reporting Late Payment of Contributions) Appointed Day Order 2013 were made on 11 September. The order appoints 20 September for the coming into effect of:
- the Code of Practice no. 5: Reporting late payment of contributions to occupational pension schemes: Second issue; and
- Code of practice no. 6: Reporting late payment of contributions to personal pension schemes: Second issue.
Both Codes explain the types of late payment that are materially significant and need to be reported to TPR, as well as how reports should be made.