SCHEDULES

SCHEDULE 4Consequential Amendments, &c.

Taxes Management Act 1970 (c. 9)

I112

For section 1 (taxes for which Inland Revenue responsible) substitute—

1Responsibility for certain taxes

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of—

a

income tax,

b

corporation tax, and

c

capital gains tax.