Explanatory note

This Order makes modifications to Schedule 3 to the Taxes Management Act 1970 (c. 9) (“TMA”) in respect of appeals by scheme administrators under those provisions of Chapter 2 or Chapter 7 of Part 4 of the Finance Act 2004 (c. 12) which confer a right of appeal to the General Commissioners.

Sections 156(4), 159(4), 253(4), 269(4), and 271(10) of the 2004 Act provide that paragraphs 1, 2, 8 and 9 of Schedule 3 to TMA have effect to identify the General Commissioners before whom appeals under those sections are to be brought. This was, however, subject to modifications to be specified in an order made by the Board of Inland Revenue. The relevant powers of the Board were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005(c. ).

Article 1 provides for the citation and commencement of the Order.

Article 2 modifies paragraph 2 of Schedule 3 so as to specify additional places within the United Kingdom, where functions are carried out in respect of pension schemes, for the purposes of conferring jurisdiction on General Commissioners.

A regulatory impact assessment in respect of the provisions of Part 4 of the Finance Act 2004 and subordinate legislation under it was published by the Board of Inland Revenue on 8 April 2004, and is available on the website for Her Majesty’s Revenue and Customs at www.hmrc.gov.uk/ria/simplifying-pensions.pdf or (for hard copies) by writing to the Ministerial Correspondence Unit, Capital and Savings 1st Floor Ferrers House, PO Box 38, Castle Meadow Road, Nottingham, NG2 1BB.