Part 4U.K.Pension schemes etc

Modifications etc. (not altering text)

C7Pt. 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)

C9Pt. 4 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 18

Chapter 2U.K.Registration of pension schemes

Modifications etc. (not altering text)

De-registrationU.K.

159Appeal against decision to de-registerU.K.

(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.

F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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notified to the tribunal, the tribunal] must consider whether the registration of the pension scheme ought to have been withdrawn.

(7)If [F3the tribunal decides] that the registration of the pension scheme ought to have been withdrawn, [F4the tribunal must] dismiss the appeal.

(8)If [F5the tribunal decides] that the registration of the pension scheme ought not to have been withdrawn, the pension scheme is to be treated as having remained a registered pension scheme (but subject to any further appeal F6...).

Textual Amendments