237D(1) If the scheme administrator of a pension scheme is liable under section 237B, the scheme administrator may apply to an officer of Revenue and Customs for the discharge of the scheme administrator's liability on either of the following grounds.
237D(2) The grounds are–
(a)that paying the amount to which the scheme administrator is liable would be to the substantial detriment of the interests of the members of the pension scheme, and
(b)that in all the circumstances of the case it would not be just and reasonable for the scheme administrator to be liable to that amount.
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