PART 12Office of Tax Simplification
188Review of the OTS
(1)
The Treasury must, before the end of each review period, conduct a review of the effectiveness of the OTS in performing its functions.
(2)
The “review period” means—
(a)
in relation to the first review, the period of 5 years beginning with the day on which this section comes into force, and
(b)
in relation to subsequent reviews, the period of 5 years beginning with the day on which the previous review was completed.
(3)
The Treasury must prepare and publish a report of each review.