Sacker & Partners LLP has responded to two consultations (published on 15 December 2008) relating to the functions of the Pensions Regulator: the consultation by the Department for Work and Pensions on the Pensions Regulator (Miscellaneous Amendment) Regulations 2009, and the Pension Regulator’s own consultation on its latest draft code of practice, on the application of the “material detriment test”.