The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006

152.—(1) Regulation 24 (revocation or amendment of certificate) is amended as follows.

(2) In paragraph (3) omit “to the Commissioners”.

(3) Omit paragraph (4).

(4) In paragraph (6) for “appeal, the Commissioners” substitute “appeal that is notified to the tribunal, the tribunal”.

(5) In paragraph (7)—

(a) for “Commissioners allow” substitute “tribunal allows”;

(b) for “they” substitute “the tribunal”; and

(c) for “Commissioners” substitute “tribunal”.

(6) In paragraph (8)—

(a) for “Commissioners determine” substitute “tribunal determines”; and

(b) for “Commissioners”, in both other places, substitute “tribunal”.

(7) in paragraph (9)—

(a) for “Commissioners determine” substitute “tribunal determines”; and

(b) for “Commissioners”, in both other places, substitute “tribunal”.