The Taxes Management Act 1970 (Modifications to Schedule 3 for Pension Scheme Appeals) Order 2005

Modification of paragraph 2 of Schedule 3 to the Taxes Management Act 1970

2.—(1) Paragraph 2(2) of Schedule 3 to the Taxes Management Act 1970(1) (which specifies which General Commissioners are to have jurisdiction in respect of an appeal) applies to an appeal by a scheme administrator, under any provision of Chapter 2 or 7 of Part 4 of the Finance Act 2004 which confers a right of appeal to the General Commissioners, subject to the following modifications.

(2) After paragraph (c) insert—

“(d) the place (if any) in the United Kingdom where the administration of the pension scheme is carried out;

(e) the place (if any) in the United Kingdom where a sponsoring employer (as defined in section 150(6) of the Finance Act 2004) carries on its trade or business;

(f) the place (if any) in the United Kingdom which is the place of residence of a trustee of any trust that comprises the pension scheme.”.

(1)

1970 c. 9. Schedule 3 was substituted by paragraph 10 of Schedule 22 to the Finance Act 1996 (c. 8).