Income tax, corporation tax and capital gains tax shall be under the care and management of the Commissioners of Inland Revenue (in this Act referred to as " the Board "), and the definition of " inland revenue " in section 39 of the [1890 c. 21.] Inland Revenue Regulation Act 1890 shall have effect accordingly.

The Board shall appoint inspectors and collectors of taxes who shall act under the direction of the Board.

Any legal proceedings or administrative act relating to any tax begun by one inspector or collector may be continued by another inspector or, as the case may be, another collector; and any inspector or collector may act for any division or other area.