(1)Subject to the following provisions of this section and to section 97, any determination by the Authority of a question which it is within their functions to determine shall be final.
(2)The Authority must, on the application of any person (“the applicant”) at any time within the prescribed period, review any determination of theirs—
(a)to make an order against the applicant under section 3,
(b)to require the applicant to pay a penalty under section 10 of this Act or section 168(4) of the [1993 c. 48.] Pension Schemes Act 1993, or
(c)to disqualify the applicant from being a trustee of any trust scheme under section 29(3) or (4).
(3)The Authority may on the application of a person appearing to them to be interested—
(a)at any time review any other such determination of theirs as is mentioned in subsection (1) (including a determination given by them on a previous review), if they are satisfied that there has been a relevant change of circumstances since the determination was made, or that the determination was made in ignorance of a material fact or based on a mistake as to a material fact or was erroneous in point of law,
(b)at any time within a period of six months from the date of the determination, or within such longer period as they may allow in any particular case, review such a determination on any ground.
(4)The Authority’s powers on a review under subsection (2) or (3) include power—
(a)to vary or revoke any determination or order previously made,
(b)to substitute a different determination or order, and
(c)generally to deal with the matters arising on the review as if they had arisen on the original determination;
and also include power to make savings and transitional provisions.
(5)Subject to subsection (6), regulations may make provision with respect to the procedure to be adopted on any application for a review under subsection (2) or (3) or under any corresponding provision in force in Northern Ireland and generally with respect to such applications and reviews.
(6)Nothing in subsection (5) shall be taken to prevent such a review being entered upon by the Authority without an application being made.
(1)Any question of law arising in connection with—
(a)any matter arising under this Part for determination, or
(b)any matter arising on an application to the Authority for a review of a determination, or on a review by them entered upon without an application,
may, if the Authority think fit, be referred for decision to the court.
(2)If the Authority determine in accordance with subsection (1) to refer any question of law to the court, they must give notice in writing of their intention to do so—
(a)in a case where the question arises on an application made to the Authority, to the applicant, and
(b)in any case to such persons as appear to them to be concerned with the question.
(3)Any person who is aggrieved—
(a)by a determination of the Authority given on a review under section 96, or
(b)by the refusal of the Authority to review a determination,
where the determination involves a question of law and that question is not referred by the Authority to the court under subsection (1), may on that question appeal from the determination to the court.
(4)The Authority is entitled to appear and be heard on any reference or appeal under this section.
(5)The rules of court must include provision for regulating references and appeals to the court under this section and for limiting the time within which such appeals may be brought.
(6)The decision of the court on a reference or appeal under this section is final, and this subsection overrides any other enactment.
(7)On any such reference or appeal the court may order the Authority to pay the costs or, in Scotland, the expenses of any other person, whether or not the decision is in that other person’s favour and whether or not the Authority appear on the reference or appeal.
(8)In this section “the court” means the High Court or the Court of Session.