Section 44 References to First-tier Tribunal or Upper TribunalC1C2C3C4C5
England, Wales and Scotland
A person to whom a notice is issued under section 40 or 41 may, if one of the conditions in subsection (2) is satisfied, make a reference to F1the Tribunal in respect of—
the issue of the notice;
the amount of the penalty payable under the notice.
The conditions are—
that the Regulator has completed a review of the notice under section 43;
that the person to whom the notice was issued has made an application for the review of the notice under section 43(1)(a) and the Regulator has determined not to carry out such a review.
On a reference to the Tribunal in respect of a notice, the effect of the notice is suspended for the period beginning when the Tribunal receives notice of the reference and ending—
when the reference is withdrawn or completed, or
if the reference is made out of time, on the Tribunal determining not to allow the reference to proceed.
For the purposes of subsection (3), a reference is completed when—
the reference has been determined,
the Tribunal has remitted the matter to the Regulator, and
any directions of the Tribunal for giving effect to its determination have been complied with.
F2 In this section “the Tribunal”, in relation to a reference under this section, means—
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;
the First-tier Tribunal, in any other case.
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Annotations
Textual amendments
- F1
Words in s. 44(1)(3) substituted (6.4.2010) by The Transfer of Tribunal Functions Order 2010 (S.I. 2010/22), arts. 1(2)(e), 5(1), Sch. 2 para. 149(b) (with Sch. 5)
- F2
S. 44(4A) inserted (6.4.2010) by The Transfer of Tribunal Functions Order 2010 (S.I. 2010/22), arts. 1(2)(e), 5(1), Sch. 2 para. 149(c) (with Sch. 5)
- F3
S. 44(5)(8)(9) repealed (6.4.2010) by The Transfer of Tribunal Functions Order 2010 (S.I. 2010/22), arts. 1(2)(g)(5)(c)(ii), 5(3), Sch. 4 Pt. 2 (with Sch. 5); Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (2010 c. 4 (N.I.)), ss. 3(3), 5(2), Sch. 3 (with Sch. 2); S.R. 2010/101, art. 2
- F4
S. 44(6)(7) repealed (6.4.2010) by The Transfer of Tribunal Functions Order 2010 (S.I. 2010/22), arts. 1(2)(g), 5(3), Sch. 4 Pt. 2 (with Sch. 5)
- F5
Words in s. 44 heading substituted (6.4.2010) by The Transfer of Tribunal Functions Order 2010 (S.I. 2010/22), arts. 1(2)(e), 5(1), Sch. 2 para. 149(a) (with Sch. 5)
Modifications
- C1
S. 44 applied (27.4.2017 for specified purposes, 5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), ss. 17(5)(c), 44(1)(a); S.I. 2018/965, reg. 2(a)(b)
- C2
S. 44 applied (27.4.2017 for specified purposes, 5.9.2018 for specified purposes, 1.10.2018 in so far as not already in force) by Pension Schemes Act 2017 (c. 17), ss. 18(7)(c), 44(1)(a); S.I. 2018/965, reg. 2(a)(b)
- C3
S. 44 applied (31.5.2021 for specified purposes, 1.10.2021 in so far as not already in force) by 2004 c. 35, s. 77A(5)(c) (with s. 77A(6)) (as inserted by Pension Schemes Act 2021 (c. 1), ss. 112, 131(1); S.I. 2021/620, reg. 2(1)(d); S.I. 2021/950, reg. 2(5)(c) (with reg. 5))
- C4
S. 44 applied (31.5.2021 for specified purposes, 1.10.2021 in so far as not already in force) by 2004 c. 35, s. 77B(7)(c) (with s. 77B(8)) (as inserted by Pension Schemes Act 2021 (c. 1), ss. 112, 131(1); S.I. 2021/620, reg. 2(1)(d); S.I. 2021/950, reg. 2(5)(c) (with reg. 5))
- C5
S. 44 applied (29.4.2026 for specified purposes) by Pension Schemes Act 2026 (c. 22), ss. 92(5), 93(6), 133(1)(7)