{
  "url": "https://openlegislation.uk/pension-schemes-act-1993/section-171A",
  "json_url": "https://openlegislation.uk/pension-schemes-act-1993/section-171A.json",
  "legislation": "ukpga/1993/48",
  "legislation_title": "Pension Schemes Act 1993",
  "legislation_url": "https://openlegislation.uk/pension-schemes-act-1993",
  "path": "section/171A",
  "kind": "section",
  "number": "171A",
  "heading": "Reports by Inland Revenue.",
  "text": "(1) The Inland Revenue shall prepare, either annually or at such times or intervals as may be prescribed, a report on the standards achieved by their officers in the making of decisions against which, by virtue of section 170(6), an appeal lies to the First-tier Tribunal.\n(2) Any report under this section—\n(a) may be included in any annual report by the Inland Revenue of which a copy is laid before each House of Parliament, ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) A copy of every report under this section shall be laid before each House of Parliament, unless the report is included in ... a report of which a copy is so laid.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 171A inserted (5.7.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 20; S.I. 1999/1662, art. 2(b), Sch. Pt. 2 (with art. 4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 171A(1) substituted (3.11.2008) by The Transfer of Tribunal Functions Order 2008 (S.I. 2008/2833), art. 1(1), Sch. 3 para. 113"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 171A(2)(b) and preceding word repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 14; S.I. 2012/863, art. 2(3)(j)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 171A(3) repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 14; S.I. 2012/863, art. 2(3)(j)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1993/48/section/171A",
    "retrieved_at": "2026-10-29T09:34:33.061575+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}