C1C3C4C5C6C7C8C9C10Part 4Pension schemes etc

Annotations:
Modifications etc. (not altering text)
C8

Pt. 4 modified (1.7.2008) (N.I.) (with effect in accordance with reg. 1 of the amending Rule) by The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008/256), regs. 1, 124(1) (with regs. 134, 258)

C10

Pt. 4 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 18

C2Chapter 2Registration of pension schemes

Annotations:
Modifications etc. (not altering text)

De-registration

159Appeal against decision to de-register

1

This section applies where the Inland Revenue decides to withdraw the registration of a pension scheme under section 157.

2

The scheme administrator, or any person notified under that section of the withdrawal of registration, may appeal against the decision.

F13

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F14

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5

An appeal under this section against a decision must be brought within the period of 30 days beginning with the day on which the appellant was notified of the decision.

6

F2On an appeal that is notified to the tribunal, the tribunal must consider whether the registration of the pension scheme ought to have been withdrawn.

7

If F3the tribunal decides that the registration of the pension scheme ought to have been withdrawn, F4the tribunal must dismiss the appeal.

8

If F5the tribunal decides that the registration of the pension scheme ought not to have been withdrawn, the pension scheme is to be treated as having remained a registered pension scheme (but subject to any further appeal F6...).