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Taxes Management Act 1970

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Taxes Management Act 1970, Section 6 is up to date with all changes known to be in force on or before 22 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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6 Declarations on taking office.U.K.

(1)Every person who is appointed to be—

(a)a General Commissioner or a Special Commissioner, or

F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)a member of the tribunal established under section [F2706] of the principal Act (cancellation of tax advantages) [F3or section 704 of ITA 2007],

shall make a declaration in the form set out in Part I of Schedule 1 to this Act before another person holding the same office, or before a General Commissioner.

(2)Every person who is appointed to be a clerk or assistant clerk to the General Commissioners for any division, or who assists any such clerk, shall make a declaration in the form set out in Part I of Schedule 1 to this Act.

A clerk or assistant clerk shall make the declaration before a General Commissioner for the division, and a person who assists any such clerk shall make the declaration before such a General Commissioner or the clerk.

F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)A declaration under this section shall be made as soon as may be after first appointment to the office in question.

Textual Amendments

F1S. 6(1)(b) repealed by Finance Act 1982 s. 157, Sch. 22 Part X.

F3Words in s. 6(1) added (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 243 (with Sch. 2)

Modifications etc. (not altering text)

C1S. 6 modified (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 3(5), 28(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

C2S. 6 extended (9.7.2002) by Tax Credits Act 2002 (c. 21), ss. 2(6), 61; S.I. 2002/1727, art. 2

C3S. 6 modified (8.12.2002) by Employment Act 2002 (c. 22), ss. 5(3), 55(2); S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2

C4S. 6 modified (26.2.2003 for specified purposes, 1.4.2003 for specified purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 53(5), 61; S.I. 2003/392, art. 2

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