OpenLegislation

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.