SCHEDULES

SCHEDULE 8Tribunals and Inquiries: consequential and other amendments

Taxes Management Act 1970 (c. 9)

1

1

The following offices are abolished—

  • General Commissioner;

  • clerk to the General Commissioners for a division;

  • assistant clerk to the General Commissioners for a division.

2

In consequence of sub-paragraph (1), sections 2 and 3 of the Taxes Management Act 1970 cease to have effect.

3

In this paragraph—

  • division” has the meaning given by section 2(1) and (6) of that Act;

  • General Commissioner” means a Commissioner for the general purposes of the income tax.