Section 176 — Pensions Act 2004: Supplementary provisions about pension protection levies

Supplementary provisions about pension protection levies 176 1 The Board must consult such persons as it considers appropriate in the prescribed manner before making a determination under section 175(5) in respect of a financial year if—

a no pension protection levies were imposed in the previous financial year, or b any of the proposed levy factors or levy rates is different, or applies to a different description of scheme, from the levy factors and levy rates in respect of any pension protection levies imposed in the previous financial year, ... c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 The Board must publish in the prescribed manner details of—

a any decision to impose, or not to impose, the levies for a financial year in respect of a description of scheme;

b any determination under section 175(5).