Taxes Management Act 1970

PART I U.K. ADMINISTRATION F1

Textual Amendments

F1 SeeFinance Act 1989 s. 92—powers to make regulations to extend time limits in respect of underwriters.

1 Taxes under care and management of the Board. [1952 s.5(1); 1965 s.49(7), Sch.X 1(1).] [1964(M) s.3(1).] [1964(M) s.3(3); 1965 Sch.X 1(1); 1966 Sch.VI 13.] U.K.

(1) Income tax, corporation tax . . . F2 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 F3 .

(2) The Board shall appoint inspectors and collectors of taxes who shall act under the direction of the Board F4 .

[(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. F5 ]

(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 F6 .

Textual Amendments

F2 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.

F3 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.

F4 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).

F5 Finance Act 1990 s. 104(1), (3)—deemed always to have had effect.

F6 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)

C1 S. 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)

2 General Commissioners, [1964(M) s.1(1)—(8).] 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 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[or for the separate areas in Northern Ireland defined by an order made by the Lord Chancellor F7 ](in the Taxes Acts referred to as “divisions”).

(2) General Commissioners for divisions in England and Wales[or Northern Ireland F7 ]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,[the Secretary of State F8 ], . . . F9 .

(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.

(5) General Commissioners shall be entitled to receive out of money provided by Parliament payments by way of travelling allowance or subsistence allowance of such amounts and in such circumstances as may be determined by [the Minister for the Civil Service F10 F11 ].

(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.

Subject to the preceding provisions of this subsection, the areas of the divisions shall be the same as immediately before the passing of this Act F12 F13 .

(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.

Textual Amendments

F7 Added by Finance Act 1988 s. 134(1)(4)from 3April 1989—Commencement order S.I. 1989 No. 473 (not reproduced).

F8 Finance Act 1975 s.57(1)from 15May 1975.

F9 Words omitted repealed byFinance Act 1975 s.59(5)and Sch.13 Part II.

F10 The Minister for the Civil Service Order 1971 (S.I. 1971 No.2099) arts.1(4)and 4(2)with effect from7February1972.See alsoart.6—validity of previous decisions etc. not affected.

F11 SeeS.I. 1981 No.1670 art.2(4) (not reproduced)—function transferred from the Minister for the Civil Service to Treasury with effect from7December1981.

F12 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 1April 1974or in Scotland on 16May 1975.

F13 Repealed by Finance Act 1988 s. 148and Sch. 14 Part IXon or after 3April 1989—commencement order S.I. 1989 No. 473 (in Part III Vol.5).

3 Clerk to General Commissioners. [1964(M) s.2(1)—(5); S.I. 1968/1656.] U.K.

(1) The General Commissioners for every division shall appoint a clerk and, if they think it necessary, an assistant clerk, and persons appointed under this subsection shall hold office during the pleasure of the Commissioners and act under their direction.

(2) A clerk shall be paid such remuneration in respect of his services as the Board may with the consent of the Minister for the Civil Service F14 determine.

(3) The Board may, in such cases as they may in their discretion determine, pay to or in respect of any full-time clerk such pension[allowance F15 ] or gratuity, or make such provision for the payment of pension[allowance F15 ] or gratuity to or in respect of any full-time clerk, as they may with the consent of the Minister for the Civil Service F14 determine.

In this subsection “full-time clerk” means a clerk as regards whom the Board are satisfied that he is required to devote substantially the whole of his time to the duties of his office F16 .

(4) Without prejudice to the power of any General Commissioners to dismiss their clerk or assistant clerk, the Lord Chancellor or, in Scotland, the Secretary of State may, after consulting the General Commissioners for any division, dismiss their clerk or assistant clerk.

(5) A clerk or assistant clerk shall not continue in office after he has attained the age of seventy years unless the General Commissioners for whom he acts think it desirable in the public interest and extend his term of office; and the term shall not be extended beyond the age of seventy-five years.

Textual Amendments

F14 SeeS.I. 1981 No.1670 art.2(4) (not reproduced)—function transferred from the Minister for the Civil Service to Treasury with effect from7December1981.

F15 Superannuation Act 1972 (c.11) s.26andSch.6 para.77.

F16 See alsoFinance Act 1972 s.130—compensation for loss of office etc. by clerks on reorganisation of divisions.

[4 Special Commissioners. U.K.

(1) The Lord Chancellor shall, after consultation with the Lord Advocate, appoint such persons as he thinks fit as “Commissioners for the special purposes of the Income Tax Acts” (in the Taxes Acts referred to as “Special Commissioners”) and shall designate one of the Special Commissioners as the Presiding Special Commissioner F17 .

(2) No person shall be appointed under subsection (1) above unless—

(a) he has a 10 year general qualification, within the meaning of section 71 of the Courts and Legal Services Act 1990;

(b) he is an advocate or solicitor in Scotland of at least 10 years’ standing; or

(c) he is a member of the Bar of Northern Ireland or solicitor of the Supreme Court of Northern Ireland of at least 10 years’ standing F18 ]

(3) If the Presiding Special Commissioner is temporarily absent or unable to act or there is a vacancy in his office, the Lord Chancellor may designate another Special Commissioner to act as deputy Presiding Special Commissioner and the Commissioner so designated shall, when so acting, have all the functions of the Presiding Special Commissioner.

(4) The Lord Chancellor may, if he thinks fit, and after consultation with the Lord Advocate, remove a Special Commissioner from office on the grounds of incapacity or misbehaviour.

(5) By virtue of their appointment the Special Commissioners shall have authority to execute such powers, and to perform such duties, as are assigned to them by any enactment.

(6) Such sums shall be allowed to Special Commissioners in respect of salary and incidental expenses and such pensions (including allowances and gratuities) shall be paid to, or in respect of, them as the Lord Chancellor may, with the approval of the Treasury, determine.

(7) Officers and staff may be appointed under section 27 of the M1 Courts Act 1971 (court staff) for carrying out the administrative work of the Special Commissioners.

Textual Amendments

F17 See—Oil Taxation Act 1975 s.1andSch.2 para.1(1)—Oil Taxation Acts—for modification regarding petroleum revenue tax and supplementary petroleum duty.Finance Act 1981 s.134andSch.17 para.18for the application of this provision to the special tax on banking deposits (1988edition).

F18 Courts and Legal Services Act 1990 (c. 41) s. 71(2)and Sch. 10 para. 30.

Marginal Citations

M1 1971 c.23.

4A Deputy Special Commissioners. U.K.

(1) If it appears to the Lord Chancellor expedient to do so in order to facilitate the performance of any functions of the Special Commissioners, he may, after consultation with the Lord Advocate, appoint a person to be a deputy Special Commissioner during such period or on such occasions as the Lord Chancellor thinks fit.

(2) A person shall not be qualified for appointment as a deputy Special Commissioner unless he is qualified for appointment as a Special Commissioner.

(3) A deputy Special Commissioner while acting under this section shall have all the jurisdiction and functions of a Special Commissioner and any reference to a Special Commissioner in the following provisions of this Act or in any other enactment or any instrument made under any enactment (whenever passed or made) shall include a reference to a deputy Special Commissioner.

(4) The duty under section 6(1) below shall only apply to a deputy Special Commissioner on his first appointment to that office.

(5) Notwithstanding the expiry of any period for which a person is appointed under this section, he may continue to act under the appointment for the purpose of continuing to deal with any matter with which he was concerned during that period.

(6) The Lord Chancellor may pay to any person appointed under this section such remuneration and allowances as he may, with the approval of the Treasury, determine F19 .]

Textual Amendments

F19 Finance Act 1984 s.127andSch.22 para. 1from 1January 1985 (see S.I. 1984 No. 1836 (c. 45)) (not reproduced)but not to affect the appointment of any person, who, immediately before the passing of Finance Act 1984,held office as a Special Commissioner. Previously

“4.—(1) Such persons as the Treasury may by warrant from time to time appoint shall be “Commissioners for the special purposes of the Income Tax Acts” (in the Taxes Acts(a) referred to as “Special Commissioners”), and shall, by virtue of their appointment, and without other qualification, have authority to execute such powers, and to perform such duties, as are assigned to them by the Taxes Acts(a).(2) The Treasury shall cause an account of all appointments of Special Commissioners with salaries to be laid before Parliament within twenty days of their appointment, or, if Parliament be not then sitting, within twenty days after the next meeting of Parliament.(3) Special Commissioners shall be allowed such sums in respect of salary and incidental expenses as the Minister for the Civil Service directs.”

(a)

See—Oil Taxation Act 1975 s.1andSch.2 para.1(1),theOil Taxation Acts,for modification regarding petroleum revenue tax and supplementary petroleum duty.Finance Act 1981 s.134andSch.17 para.18for the application of this provision to the special tax on banking deposits (in 1988edition).

5 General and Special Commissioners. 1969 Sch.XX 17(1).][1952 s.17.] U.K.

(1) No General Commissioner or Special Commissioner shall act as such in relation to any matter in which he has a personal interest, or is interested on behalf of another person, except with the express consent of the parties to the proceedings.

(2)F20

Textual Amendments

F20 Repealed, in England and Wales, from 30March 1974by the Criminal Justice Act 1972 (c. 71) s. 64(2)and Sch. 6 Part Iand S.I. 1973 No. 1472 r. 2and Sch. 2 (not reproduced),and in Scotland, from 22 December 1980,by the Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (c. 55) s. 28(2)and Sch. 3and S.I. 1980 No. 1726 (C. 74)(S. 148)(not reproduced).

6 Declarations on taking office. [1964(M) s.4.] U.K.

(1) Every person who is appointed to be—

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

(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F21

(c) a member of the tribunal established under section [706 F22 ] of the principal Act (cancellation of tax advantages),

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.

(3) Every person who is appointed to be a member of the Board shall make a declaration in the form set out in Part II of Schedule 1 to this Act before another member of the Board.

(4) Every person who is appointed an inspector or collector, or who is appointed by the Board to serve in any other capacity, shall make a declaration in the form set out in Part III of Schedule 1 to this Act before such person as the Board may direct.

(5) A declaration under this section shall be made as soon as may be after first appointment to the office in question F23 F24 .

Textual Amendments

F21 S. 6(1)(b)repealed byFinance Act 1982 s.157andSch.22 Part X.

F22 Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) Sch. 29 para 32.

F23 As to savings, etc., in respect of disclosure in certain cases, see—Finance Act 1969 s.58(3) (in Part II Vol.5)—disclosure of information for statistical purposes.Finance Act 1972 s.127 (inPart II Vol.5)—disclosure of information between revenue departments.Finance Act 1978 s.77 (inPart II Vol.5)—disclosure to tax authorities in other member states ofEEC.Income and Corporation Taxes Act 1988 s.816—relief for double taxation.Charities Act 1960 s.9 (inPart II Vol.5)—disclosure to and by Charity Commissioners of information about charities.Social Security Pensions Act 1975 (c. 60) S. 56K (in Part II Vol. 5)—disclosure in connection with the registration of occupational and personal pension schemes.Child Benefit Act 1975 s.10 (inPart II Vol.5)—disclosure of information to Secretary of State.

F24 See Finance Act 1989 s. 182 (in Part II Vol. 5)—disclosure of information.