# Tribunals, Courts and Enforcement Act 2007, Paragraph 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.

---
Source: https://www.legislation.gov.uk/ukpga/2007/15/schedule/8/paragraph/1 (the official version)
Page: https://openlegislation.uk/tribunals-courts-and-enforcement-act-2007/schedule-8/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.