The Scotland Act 1998 (Functions Exercisable in or as Regards Scotland) Order 1999

Taxes Management Act 1970 (c. 9)

4.  The Secretary of State’s functions under sections 4, 4A, 46A and 56B of the Taxes Management Act 1970 (c. 9)(1) (functions of being consulted by the Lord Chancellor on appointment of Special Commissioners, removal of such persons and appointments of deputy Special Commissioners; and of consenting to regulations by the Lord Chancellor about jurisdiction, practice and procedure) are to be treated, for the purposes of section 63 of the 1998 Act, as being exercisable in or as regards Scotland.

(1)

Sections 4 and 4A were substituted by the Finance Act 1984 (c. 43), Schedule 22 and amended by the Judicial Pensions and Retirement Act 1993 (c. 8), Schedule 6, paragraph 36. Section 4 was further amended by Schedule 8 to that Act and by the Courts and Legal Services Act 1990 (c. 41), Schedule 10, paragraph 30. Sections 46A and 56B were inserted by paragraphs 3 and 4 of Schedule 16 to the Finance (No.2) Act 1992 (c. 48). They are applied, with modifications, by the Schedule to the Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711).