Paragraph 149 Pensions Act 2008

in the heading for “the Pensions Regulator Tribunal” substitute “First-tier Tribunal or Upper Tribunal”;

in subsections (1) and (3) for “the Pensions Regulator Tribunal” substitute “the Tribunal”; and

after subsection (4) insert—

“(4A)

In this section “the Tribunal”, in relation to a reference under this section, means—

(a)

the Upper Tribunal, in any case where it is determined by or under Tribunal Procedure Rules that the Upper Tribunal is to hear the reference;

(b)

the First-tier Tribunal, in any other case.”.