References to the Pensions Regulator Tribunal
44.—(1) A person to whom a notice is issued under section 40 or section 41 may, if one of the conditions in subsection (2) is satisfied, make a reference to the Pensions Regulator Tribunal in respect of—
(a)the issue of the notice;
(b)the amount of the penalty payable under the notice.
(2) The conditions are—
(a)that the Regulator has completed a review of the notice under section 43;
(b)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.
(3) On a reference to the Pensions Regulator 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—
(a)when the reference is withdrawn or completed, or
(b)if the reference is made out of time, on the Tribunal determining not to allow the reference to proceed.
(4) For the purposes of subsection (3), a reference is completed when—
(a)the reference has been determined,
(b)the Tribunal has remitted the matter to the Regulator, and
(c)any directions of the Tribunal for giving effect to its determination have been complied with.
(5) In Article 97 of the 2005 Order (references to the Tribunal), after paragraph (1) insert—
“(1A) A reference to the Tribunal under section 44 of the Pensions (No. 2) Act (Northern Ireland) 2008 must be made during such period as may be specified in rules made under section 102 of the Pensions Act 2004.”.
(6) In paragraph (2) of that Article, at the end add “or (1A)”.