Automatic Enrolment Retirement Savings System Act 2024

PART 9

Compliance and Enforcement

Chapter 1

Interpretation

Interpretation (Part 9)

120. (1) In this Part—

“Act of 2015” means the Workplace Relations Act 2015 ;

“authorised officer” means a person appointed under section 121 ;

“compliance notice” has the meaning assigned to it by section 123 ;

“fixed payment notice” has the meaning assigned to it by section 124 ;

“record” includes, in addition to a record in writing—

(a) a disc, tape, sound-track or other device in which information, sounds or signals are embodied so as to be capable (with or without the aid of some other instrument) of being reproduced in legible or audible form,

(b) a film, tape or other device in which visual images are embodied so as to be capable (with or without the aid of some other instrument) of being reproduced in visual form, and

(c) a photograph,

and any reference to a copy of a record includes—

(i) in the case of a record to which paragraph (a) applies, a transcript of the sounds or signals embodied therein,

(ii) in the case of a record to which paragraph (b) applies, a still reproduction of the images embodied therein, and

(iii) in the case of a record to which paragraph (a) and (b) apply, such a transcript together with such a still reproduction.

(2) In this Part—

(a) references to participating in the automatic enrolment retirement savings system are references to—

(i) making an application under section 53 (1) or (3), or

(ii) being or continuing to be a contributing participant, including by a decision—

(I) not to make an application under section 54 , or

(II) not to suspend contributions under section 62 ,

and

(b) references to contributions payable by an employer, or which an employer is liable to pay, include employer contributions and participant contributions.