Section 342E(4)

The maximum amount which the person responsible for the destination arrangement may be required to pay by the order is the smallest of— so much of the appropriate amount as, in accordance with section 342D, is recoverable, so much (if any) of the amount of the unfair contributions (within the meaning given by section 342D(5)) as is not recoverable by way of an order under section 342A containing provision such as is mentioned in section 342B(1)(a), and the value of the transferee’s rights under the destination arrangement so far as they are derived, directly or indirectly, from the pension-sharing transaction.

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Source: legislation.gov.uk · retrieved 2026-09-04