The tribunal set up under the Pensions Act 2004 to hear references from decisions made by the Pensions Regulator in the exercise of the regulatory functions detailed in section 93 of the Pensions Act 2004. The parties to a tribunal reference can appeal against its decision on a point of law to the Court of Appeal (or the Court of Session in Scotland). For more information, see Practice note, Challenging the Pensions Regulator: Tribunal procedure.