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36(1)In section 4 of the [1970 c. 9.] Taxes Management Act 1970 (Special Commissioners) after subsection (3) there shall be inserted—
“(3A)A Special Commissioner—
(a)may resign his office at any time; and
(b)shall vacate his office on the day on which he attains the age of seventy years;
but paragraph (b) above is subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (power to authorise continuance in office up to the age of 75).”
(2)In section 4A of that Act, at the end of subsection (2) (which provides that a person shall not be qualified for appointment as a deputy Special Commissioner unless he is qualified for appointment as a Special Commissioner) there shall be added the words “(and, accordingly, no appointment of a person as a deputy Special Commissioner shall be such as to extend beyond the day on which he attains the age of seventy years, but subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993)”.
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