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.