The Regulations (as amended by the Automatic Enrolment (Miscellaneous Amendments) Regulations (Northern Ireland) 2012 (SR 2012/232)) set out the detail of the information that employers are required to give to the Pensions Regulator, and the records that they must keep about the actions that they have taken to meet their duties. The Regulations also prescribe the penalties that the Regulator may impose where employers have not met their duties. |
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