s 257 Registered pension scheme return
(1) If the scheme administrator of a registered pension scheme fails to comply with a notice under section 250 (registered pension scheme return), the scheme administrator is liable to a penalty of £100. (2) If the failure continues after a penalty is imposed under subsection (1), the scheme administrator is liable to a further penalty not exceeding £60 for each day on which the failure continues after the day on which that penalty was imposed (but excluding any day for which a penalty under this subsection has already been imposed). (3) No penalty may be imposed under subsection (1) or (2) in respect of a failure after it has been remedied. (4) If the scheme administrator of a registered pension scheme fraudulently or negligently— (a) makes an inaccurate return required by a notice under section 250, or (b) delivers any inaccurate accounts, statements or other documents with such a return, the scheme administrator is liable to a penalty not exceeding £3,000.