Upper Tribunal (Tax and Chancery Chamber)

The tribunal set up under the Pensions Act 2004 to hear references from decisions made by the Pensions Regulator (www.practicallaw.com/9-201-5137) in the exercise of the regulatory functions detailed in section 93 of the Pensions Act 2004. The parties to a tribunal reference can appeal against its decision on a point of law to the Court of Appeal (or the Court of Session in Scotland). For more information, see Practice note, Challenging the Pensions Regulator: Tribunal procedure (www.practicallaw.com/3-382-0146).

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