This section applies where, on an application for a pension scheme to be registered, the Inland Revenue’s decision is not to register the pension scheme.

The scheme administrator may appeal against the decision.

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An appeal under this section against a decision must be brought within the period of 30 days beginning with the day on which the scheme administrator was notified of the decision.

F2On an appeal under this section that is notified to the tribunal, the tribunal must consider whether the pension scheme ought to have been registered by the Inland Revenue.

If F3the tribunal decides that the pension scheme ought not to have been registered by the Inland Revenue, F4the tribunal must dismiss the appeal.

If F5the tribunal decides that the pension scheme ought to have been registered by the Inland Revenue, the pension scheme is to be treated as having been registered on such date as the F6tribunal determines (but subject to any further appeal F7...).