(1)The OTS must provide advice to the Chancellor of the Exchequer, on request or as the OTS considers appropriate, on the simplification of the tax system.
(2)For the purposes of this section and section 186—
(a)“the tax system” means the law relating to, and the administration of, relevant taxes,
(b)“relevant taxes” means taxes that the Commissioners for Her Majesty's Revenue and Customs are responsible for collecting and managing, and
(c)a reference to “taxes” includes a reference to duties and national insurance contributions.
(3)References in this section and section 186 (however expressed) to the simplification of the tax system include references to improving the efficiency of the administration of relevant taxes.
Commencement Information
I1S. 185 in force at 28.11.2016 by S.I. 2016/1133, reg. 2