# Commissioners for Revenue and Customs Act 2005, Paragraph 12


For section 1 (taxes for which Inland Revenue responsible) substitute—
“Responsibility for certain taxes
1 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.”

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Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/12 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.