Pensions Act 2008
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Memorandwm Esboniadol
149. In section 44 (references to the Pensions Regulator Tribunal)—
(a)in the heading for “the Pensions Regulator Tribunal” substitute “First-tier Tribunal or Upper Tribunal”;
(b)in subsections (1) and (3) for “the Pensions Regulator Tribunal” substitute “the Tribunal”; and
(c)after subsection (4) insert—
“(4A) In this section “the Tribunal”, in relation to a reference under this section, means—
(a)the Upper Tribunal, in any case where it is determined by or under Tribunal Procedure Rules that the Upper Tribunal is to hear the reference;
(b)the First-tier Tribunal, in any other case.”.