Following the issue of a Determination Notice by the Pensions Regulator against Sea Containers Limited in June 2007, Sea Containers has recently announced that it has lodged an appeal against the Regulator’s decision. Any determination made by the Regulator can be appealed within 28 days of the date of the determination. The appeal will be made to the Pensions Regulator Tribunal, a body which was set up to hear appeals on decisions and determinations of the Regulator.