Citation and commencement

1. This Order may be cited as the Taxes Management Act 1970 (Modifications to Schedule 3 for Pension Scheme Appeals) Order 2005 and shall come into force on 6th April 2006.

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( 2 ) (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. ” .