765. References to First-tier Tribunal or Upper Tribunal.

765.     References to First-tier Tribunal or Upper Tribunal.

A person to whom a fixed penalty notice1 or an escalating penalty notice2 is issued may, if one of the conditions set out below is satisfied, make a reference to the Tribunal3 in respect of: (1) the issue of the notice; (2) the amount of the penalty payable under the notice4. The conditions are: (a) that the Pensions Regulator5 has completed a review of the notice6; (b) that the person to whom the notice was issued has made an application for the review of the notice7 and the Regulator