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In a surprise judgment, the High Court has ruled that where contribution notices are issued to a number of companies for failing to comply with a financial support direction:

  • The contribution notices may in aggregate require the recipients to pay more than the actual or notional employer debt in the pension scheme (although a single contribution notice cannot be for more than that amount); and
  • The scheme may, under such multiple contribution notices, recover more than the actual or notional employer debt.

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