# Taxes Management Act 1970, Section 1: Responsibility for certain taxes

Extent: E+W+S+N.I.

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/1970/9/section/1 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.