Section 159 Appeal against decision to de-register

This section applies where the Inland Revenue decides to withdraw the registration of a pension scheme under section 157.

The scheme administrator, or any person notified under that section of the withdrawal of registration, may appeal against the decision.

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An appeal under this section against a decision must be brought within the period of 30 days beginning with the day on which the appellant was notified of the decision.

F2On an appeal that is notified to the tribunal, the tribunal must consider whether the registration of the pension scheme ought to have been withdrawn.

If F3the tribunal decides that the registration of the pension scheme ought to have been withdrawn, F4the tribunal must dismiss the appeal.

If F5the tribunal decides that the registration of the pension scheme ought not to have been withdrawn, the pension scheme is to be treated as having remained a registered pension scheme (but subject to any further appeal F6...).