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The existence of the anti-avoidance powers acts as a strong deterrent and enables the Pensions Regulator to ensure the best outcome for schemes and members without invoking those powers. Consequently, it has not found it necessary to use its powers on a widespread basis.
Decisions on whether to use its anti-avoidance powers are made by the Regulator's Determinations Panel, which although legally part of the Regulator, is not involved in the investigation of cases. Once a determination has been made the outcome is then made public.