# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 148: Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006

Extent: E+W+S+N.I.

In regulation 2(1) (interpretation) after the entry for “the specified regulations” insert—
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.

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Source: https://www.legislation.gov.uk/uksi/2009/56/schedule/2/paragraph/148 (the official version)
Page: https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-148
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.