The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

SCHEDULE 2 U.K. Consequential Amendments and Supplemental Provisions – Secondary Legislation

Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 U.K.

151.—(1) Regulation 14A (appeal against refusal to confirm validity of notification)(1) is amended as follows.

(2) In paragraph (3) omit “to the Commissioners”.

(3) Omit paragraph (4).

(4) In paragraph (6) for “appeal, the Commissioners” substitute “appeal that is notified to the tribunal, the tribunal”.

(5) In paragraph (7)—

(a) for “Commissioners allow” substitute “tribunal allows”;

(b) for “they” substitute “the tribunal”; and

(c) for “Commissioners” substitute “tribunal”.

Commencement Information

I1 Sch. 2 para. 151 in force at 1.4.2009, see art. 1(2)

(1)

Regulation 14A was inserted by regulations 2 and 9 of S.I. 2006/3261.