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