16 Decisions under Pension Schemes Act 1993

16  Decisions under Pension Schemes Act 1993

(1)     The function of determining the questions referred to in subsection (1) of section 170 of the Pension Schemes Act 1993, as that section has effect before the commencement of paragraph 131 of Schedule 7 to the Social Security Act 1998, is hereby transferred to an officer of the Board.

(2)     In section 170 of the Pension Schemes Act 1993 (decisions and appeals), as substituted by paragraph 131 of Schedule 7 to the Social Security Act 1998, for subsections (2) to (4) there is substituted—

“(2)     It shall be for an officer of the Inland Revenue—

(a)     to make any decision that falls to be made under or by virtue

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