PART IU.K. ADMINISTRATION
Modifications etc. (not altering text)
C1Pt. 1 modified (10.7.2003) by Finance Act 2003 (c. 14), Sch. 17 para. 1
[F11Responsibility for certain taxesU.K.
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of—
(a)income tax,
(b)corporation tax, and
(c)capital gains tax.]
Textual Amendments
F1S. 1 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 12; S.I. 2005/1126, art. 2(2)(h)
Modifications etc. (not altering text)
C2S. 1 applied (E.W.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/944), regs. 1(1), 10(1)
C3S. 1 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 7(1)
F22 General CommissionersU.K.
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Textual Amendments
F2S. 2 repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 8 para. 1(2), Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(b)(c)(i) (with art. 4) (as amended (1.4.2009) by S.I. 2009/56, arts. 1, 6, Sch. 2 para. 11(6))
F32A General Commissioners: costs and expenses in legal proceedings.U.K.
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Textual Amendments
F3S. 2A repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(c)(i) (with art. 4) (as amended (1.4.2009) by S.I. 2009/56, arts. 1, 6, Sch. 2 para. 11(6))
F43 Clerk to General Commissioners.U.K.
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Textual Amendments
F4S. 3 repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 8 para. 1(2), Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(b)(c)(i) (with art. 4) (as amended (1.4.2009) by S.I. 2009/56, arts. 1, 6, Sch. 2 para. 11(6))
F53A General Commissioners and clerks: indemnity.U.K.
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Textual Amendments
F5S. 3A repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(c) (with art. 4) (as amended (1.4.2009) by S.I. 2009/56, arts. 1, 6, Sch. 2 para. 11(6))
F64Special Commissioners.U.K.
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Textual Amendments
F6S. 4 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 6
F74A Deputy Special Commissioners.U.K.
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Textual Amendments
F7S. 4A omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 6
F85 General and Special Commissioners. U.K.
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Textual Amendments
F8S. 5 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 6
6 Declarations on taking office.U.K.
F9(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F12(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F9S. 6(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 6
F10S. 6(2) repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(c)
F11S. 6(3)(4) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 13, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)
F12S. 6(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 6