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.

148.  In regulation 2(1) (interpretation) after the entry for “the specified regulations” insert—

““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.

Commencement Information

I1 Sch. 2 para. 148 in force at 1.4.2009, see art. 1(2)