Paragraph 149 Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006
(1)
Regulation 12 (late submission of notification) is amended as follows.
(2)
In paragraph (4) omit “to the Commissioners”.
(3)
Omit paragraph (5).
(4)
In paragraph (7) for “appeal, the Commissioners” substitute “appeal that is notified to the tribunal, the tribunal”.
(5)
In paragraph (8)—
(a)
for “Commissioners allow” substitute “tribunal allows”; and
(b)
for “they” substitute “the tribunal”.