Pension – Pension scheme. In the course of a reference by Granada UK Rental & Retail Ltd and certain other companies (Granada) within the ITV group to the Upper Tribunal (Tax and Chancery Chamber) (the tribunal) concerning a decision by the Determinations Panel of the Pensions Regulator (TPR) to issue financial support directions on those companies, Granada applied to strike out certain parts of TPR's responses to Granada's statement of case on the basis that those arguments were new. The tribunal dismissed that application, deciding that although some of the arguments raised in those responses were new, in the circumstances, TPR should be permitted to advance them.