Paragraph 150 Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006

(1)

Regulation 14 (appeal against refusal to issue 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”.