- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/09/1991)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2000
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(1)Income tax, corporation tax . . . F1 and capital gains tax shall be under the care and management of the Commissioners of Inland Revenue (in this Act referred to as “the Board”), and the definition of “inland revenue” in section 39 of the Inland Revenue Regulation Act 1890 shall have effect accordingly F2.
(2)The Board shall appoint inspectors and collectors of taxes who shall act under the direction of the Board F3.
[(2A)The Board may appoint a person to be an inspector or collector for general purposes or for such specific purposes as the Board think fit.
(2B)Where in accordance with the Board’s administrative practices a person is authorised to act as an inspector or collector for specific purposes, he shall be deemed to have been appointed to be an inspector or collector for those purposes. F4]
(3)Any legal proceedings or administrative act relating to any tax begun by one inspector or collector may be continued by another inspector or, as the case may be, another collector; and any inspector or collector may act for any division or other area F5.
Textual Amendments
F1 Words relating to development land tax added byDevelopment Land Tax Act 1976 (c. 24) Sch.8 para.1. Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)and Sch.27 Part X.
F2 For the application of this Act to petroleum revenue tax and supplementary petroleum duty seeOil Taxation Act 1975 s.1and Sch.2 para.1(1)—Oil Taxation Acts.
F3 See also as to appointments etc. of officers,Inland Revenue Regulation Act 1890 (c. 21, SIF 63:1), s.4 (in Part II Vol.5).
F4Finance Act 1990 s. 104(1), (3)—deemed always to have had effect.
F5 For the application of this subsection to the special tax on banking deposits see Finance Act 1981 s.134and Sch.17 para.18. (in 1988edition).
Modifications etc. (not altering text)
C1S. 1 extended (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 15(3), 173(4), Sch. 2 para. 6(2) (with ss. 108(5), 116(3), 165)
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