C1PART I ADMINISTRATION
C3C21F1Responsibility for certain taxes
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.
F32 General Commissioners
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F52A General Commissioners: costs and expenses in legal proceedings.
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F43 Clerk to General Commissioners.
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F63A General Commissioners and clerks: indemnity.
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F74Special Commissioners.
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F84A Deputy Special Commissioners.
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F95 General and Special Commissioners.
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6 Declarations on taking office.
F101
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F112
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F23
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F24
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F125
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Pt. 1 modified (10.7.2003) by Finance Act 2003 (c. 14), Sch. 17 para. 1