Taxes Management Act 1970

2 General Commissioners U.K.

(1) For the purpose of exercising such powers relating to appeals and other matters as are conferred on them by the Taxes Acts [F1 or by Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999] [F2 or by Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999] there shall be “Commissioners for the general purposes of the income tax” (in the Taxes Acts referred to as “General Commissioners”) who shall act for the same separate areas in Great Britain as heretofore [F3 or for the separate areas in Northern Ireland defined by an order made by the Lord Chancellor] (in the Taxes Acts referred to as “divisions”).

(2) General Commissioners for divisions in England and Wales [F3 or Northern Ireland] shall be appointed by, and shall hold office during the pleasure of, the Lord Chancellor.

(3) General Commissioners for divisions in Scotland shall be appointed by, and shall hold office during the pleasure of, [F4 the Secretary of State], F5 ... .

(4) In Scotland a sheriff shall be ex officio a General Commissioner for any division wholly or partly within his sheriffdom and a salaried sheriff-substitute shall be ex officio a General Commissioner for any division wholly or partly within his district.

[F6 (5) The Lord Chancellor or, in Scotland, the Secretary of State shall pay General Commissioners by way of travelling allowance or subsistence allowance sums of such amounts and in such circumstances as he may, with the approval of the Treasury, determine.]

(6) The Lord Chancellor or, in Scotland, the Secretary of State may by order create a new division or abolish an existing division or alter in any other respect the divisions or their boundaries; and any such order may contain such consequential and transitional provisions as the Lord Chancellor or the Secretary of State, as the case may be, thinks fit and may be revoked or varied by a subsequent order under this subsection.

F7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F8 (6A) The Lord Chancellor must consult the Lord Chief Justice of England and Wales or, in Northern Ireland, the Lord Chief Justice of Northern Ireland before exercising any function conferred on him by subsection (1) or (6).

(6B) The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under this section.

(6C) The Lord Chief Justice of Northern Ireland may nominate one of the following to exercise his functions under this section—

(a) the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;

(b) a Lord Justice of Appeal (as defined in section 88 of that Act).]

(7) A General Commissioner shall not continue in office after he attains the age of seventy-five years.

(8) The validity of any proceedings of General Commissioners shall not be affected by a defect in the appointment of any of them, or by a failure to observe the requirements of the last preceding subsection.

[F9 (9) No action shall lie against a General Commissioner in respect of any act or omission of his—

(a) in the execution of his duty; and

(b) with respect to any matter within his jurisdiction.

(10) No action shall lie against a General Commissioner in respect of any act or omission of his—

(a) in the purported execution of his duty; but

(b) with respect to any matter not within his jurisdiction,

unless it is proved that he acted in bad faith.]

Textual Amendments

F1 Words in s. 2(1) inserted (4.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 7 para. 1; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F2 Words in s. 2(1) inserted (26.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), art. 1(3), Sch. 6 para. 1; S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (with arts. 3-6)

F3 Added by Finance Act 1988 s. 134(1)(4) from 3 April 1989; Commencement order S.I. 1989 No. 473.

F4 Finance Act 1975 s. 57(1) from 15May 1975.

F5 Words omitted repealed by Finance Act 1975 s. 59(5), Sch. 13 Part II.

F6 S. 2(5) substituted (1.4.1994) by Finance (No. 2) Act 1992 (c. 48), s. 76, Sch. 16 para. 2(1)(5)

F7 Words in s. 2(6) repealed (on or after 3.4.1989) by Finance Act 1988 (c. 39), s. 148, Sch. 14 Part IX; S.I. 1989/473

F8 S. 2(6A)-(6C) inserted (3.4.2006) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 4 para. 64; S.I. 2006/1014, art. 2(a), Sch. 1 para. 11(e)

F9 S. 2(9)(10) inserted (1.4.2001 for E.W.N.I., 31.3.2003 for S.) by Access to Justice Act 1999 (c. 22), ss. 101, 108(1); S.I. 2001/916, art. 2(b)(ii); S.S.I. 2003/207, art. 2(a)

Modifications etc. (not altering text)

C1 S. 2(3) functions transferred (1.7.1999) by The Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999 (S.I. 1999/1750), arts. 1(1), 2, Sch. 1 (with art. 7)

C2 See Finance Act 1973 s. 41 (boundaries of divisions specified by order made or having effect as if made under s. 2(6) not to be affected by changes in local government areas in England and Wales on 1 April 1974 or in Scotland on 16 May 1975)

C3 S. 2(6) functions transferred (1.7.1999) by The Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999 (S.I. 1999/1750), arts. 1(1), 2, Sch. 1 (with art. 7)