Section 44: References to the Pensions Regulator Tribunal
115.Section 44(1) provides that a person who has received a fixed or escalating penalty notice may submit an appeal to the Pensions Regulator Tribunal against the issue of the notice and/or the amount of the penalty.
116.Subsection (2) provides that a person making a reference (appeal) to the Pensions Regulator Tribunal must first request a formal review by the Regulator, unless the Regulator itself initiates a review. The Regulator may, however, decide not to undertake a review.
117.Subsection (3) suspends the effect of any notice which is the subject of a reference (appeal) to the Pensions Regulator Tribunal.