S. 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)

S. 2 repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 8 para. 1(2), Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(b)(c)(i) (with art. 4) (as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))

S. 2A repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(c)(i) (with art. 4) (as amended (1.4.2009) by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))

S. 3 repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 8 para. 1(2), Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(b)(c)(i) (with art. 4) (as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))

S. 3A repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(c) (with art. 4) (as amended (1.4.2009) by S.I.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))

S. 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

S. 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

S. 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

S. 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

S. 6(2) repealed (1.4.2009) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 23 Pt. 1; S.I. 2008/2696, art. 6(c)

S. 6(3)(4) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 13, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

S. 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

Pt. 1 modified (10.7.2003) by Finance Act 2003 (c. 14), Sch. 17 para. 1

S. 1 applied (E.W.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/944), regs. 1(1), 10(1)

S. 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)

http://www.legislation.gov.uk/ukpga/1970/9/part/I/2013-07-17Taxes Management Act 1970 An Act to consolidate certain of the enactments relating to income tax, capital gains tax and corporation tax, including certain enactments relating also to other taxes.texttext/xmlenStatute Law Database2024-06-25Expert Participation2013-07-17PART I ADMINISTRATION
1Responsibility 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.

2 General Commissioners

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2A General Commissioners: costs and expenses in legal proceedings.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3 Clerk to General Commissioners.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3A General Commissioners and clerks: indemnity.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4Special Commissioners.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4A Deputy Special Commissioners.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 General and Special Commissioners.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6 Declarations on taking office.(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-8c03b32c372228901db88d8a1bdcc28c" marker="F1">
<p>
S. 1 substituted (18.4.2005) by
<ref eId="ccg6092a3-00008" href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref eId="ccg6092a3-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</ref>
,
<ref eId="ccg6092a3-00010" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/12">Sch. 4 para. 12</ref>
;
<ref eId="ccg6092a3-00011" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="ccg6092a3-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h">art. 2(2)(h)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-4eb1c48de849545142e44c761d024d4d" marker="F2">
<p>
S. 2 repealed (1.4.2009) by
<ref eId="ccr7huyo3-00006" href="http://www.legislation.gov.uk/id/ukpga/2007/15">Tribunals, Courts and Enforcement Act 2007 (c. 15)</ref>
,
<ref eId="ccr7huyo3-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/15/section/148">s. 148</ref>
,
<ref eId="ccr7huyo3-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/15/schedule/8/paragraph/1/2">Sch. 8 para. 1(2)</ref>
,
<ref eId="ccr7huyo3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/15/schedule/23/part/1">Sch. 23 Pt. 1</ref>
;
<ref eId="ccr7huyo3-00010" href="http://www.legislation.gov.uk/id/uksi/2008/2696">S.I. 2008/2696</ref>
,
<ref eId="ccr7huyo3-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2696/article/6/b/c">art. 6(b)(c)</ref>
<ref eId="ccr7huyo3-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2696/article/6/b/i">(i)</ref>
(with
<ref eId="ccr7huyo3-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2696/article/4">art. 4</ref>
) (as amended (1.4.2009) by
<ref eId="ccr7huyo3-00014" href="http://www.legislation.gov.uk/id/uksi/2009/56">S.I. 2009/56</ref>
, arts. 1, 6, Sch. 2 para. 11(6))
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="M_F_8f368a8c-2378-4cb4-e30f-c7e41653e5b8" marker="F3">
<p>
S. 2A repealed (1.4.2009) by
<ref eId="ccr7qoqq3-00006n1" href="http://www.legislation.gov.uk/id/ukpga/2007/15">Tribunals, Courts and Enforcement Act 2007 (c. 15)</ref>
,
<ref eId="ccr7qoqq3-00007n1" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/15/section/148">s. 148</ref>
,
<ref eId="ccr7qoqq3-00009n1" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/15/schedule/23/part/1">Sch. 23 Pt. 1</ref>
;
<ref eId="ccr7qoqq3-00010n1" href="http://www.legislation.gov.uk/id/uksi/2008/2696">S.I. 2008/2696</ref>
,
<ref eId="ccr7qoqq3-00011n1" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2696/article/6/b/c">art. 6(c)</ref>
<ref eId="ccr7qoqq3-00012n1" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2696/article/6/b/i">(i)</ref>
(with
<ref eId="ccr7qoqq3-00013n1" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2696/article/4">art. 4</ref>
) (as amended (1.4.2009) by
<ref eId="ccr7qoqq3-00014n1" href="http://www.legislation.gov.uk/id/uksi/2009/56">S.I. 2009/56</ref>
, arts. 1, 6, Sch. 2 para. 11(6))
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e4af7c4ce6e1a3dcbc14c4d38810df43" marker="F4">
<p>
S. 3 repealed (1.4.2009) by
<ref eId="ccr7qoqq3-00006" href="http://www.legislation.gov.uk/id/ukpga/2007/15">Tribunals, Courts and Enforcement Act 2007 (c. 15)</ref>
,
<ref eId="ccr7qoqq3-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/15/section/148">s. 148</ref>
,
<ref eId="ccr7qoqq3-00008" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/15/schedule/8/paragraph/1/2">Sch. 8 para. 1(2)</ref>
,
<ref eId="ccr7qoqq3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/15/schedule/23/part/1">Sch. 23 Pt. 1</ref>
;
<ref eId="ccr7qoqq3-00010" href="http://www.legislation.gov.uk/id/uksi/2008/2696">S.I. 2008/2696</ref>
,
<ref eId="ccr7qoqq3-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2696/article/6/b/c">art. 6(b)(c)</ref>
<ref eId="ccr7qoqq3-00012" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2696/article/6/b/i">(i)</ref>
(with
<ref eId="ccr7qoqq3-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2696/article/4">art. 4</ref>
) (as amended (1.4.2009) by
<ref eId="ccr7qoqq3-00014" href="http://www.legislation.gov.uk/id/uksi/2009/56">S.I. 2009/56</ref>
, arts. 1, 6, Sch. 2 para. 11(6))
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d6e384ec9091723813bc43d87dbc5e4b" marker="F5">
<p>
<ref eId="ccr8f3jv3-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/9/section/3A">S. 3A</ref>
repealed (1.4.2009) by
<ref eId="ccr8f3jv3-00005" href="http://www.legislation.gov.uk/id/ukpga/2007/15">Tribunals, Courts and Enforcement Act 2007 (c. 15)</ref>
,
<ref eId="ccr8f3jv3-00006" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/15/section/148">s. 148</ref>
,
<ref eId="ccr8f3jv3-00007" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/15/schedule/23/part/1">Sch. 23 Pt. 1</ref>
;
<ref eId="ccr8f3jv3-00008" href="http://www.legislation.gov.uk/id/uksi/2008/2696">S.I. 2008/2696</ref>
,
<ref eId="ccr8f3jv3-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2696/article/6/c">art. 6(c)</ref>
(with
<ref eId="ccr8f3jv3-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2696/article/4">art. 4</ref>
) (as amended (1.4.2009) by
<ref eId="ccr8f3jv3-00011" href="http://www.legislation.gov.uk/id/uksi/2009/56">S.I. 2009/56</ref>
, arts. 1, 6, Sch. 2 para. 11(6))
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d4129ad488e86701dca60e9d8fb8d5ca" marker="F6">
<p>
<ref eId="ccr8ic0c3-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/9/section/4">S. 4</ref>
omitted (1.4.2009) by virtue of
<ref eId="ccr8ic0c3-00005" href="http://www.legislation.gov.uk/id/uksi/2009/56">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</ref>
,
<ref eId="ccr8ic0c3-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ref>
,
<ref eId="ccr8ic0c3-00007" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/6">Sch. 1 para. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e0bfd2e02563589f70e47cd4b2dd83a1" marker="F7">
<p>
<ref eId="ccr8lj6n3-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/9/section/4A">S. 4A</ref>
omitted (1.4.2009) by virtue of
<ref eId="ccr8lj6n3-00005" href="http://www.legislation.gov.uk/id/uksi/2009/56">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</ref>
,
<ref eId="ccr8lj6n3-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ref>
,
<ref eId="ccr8lj6n3-00007" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/6">Sch. 1 para. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-d693c9aedc0bb2951f7d2b999c5e8551" marker="F8">
<p>
<ref eId="ccr8n14v3-00004" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/9/section/5">S. 5</ref>
omitted (1.4.2009) by virtue of
<ref eId="ccr8n14v3-00005" href="http://www.legislation.gov.uk/id/uksi/2009/56">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</ref>
,
<ref eId="ccr8n14v3-00006" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ref>
,
<ref eId="ccr8n14v3-00007" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/6">Sch. 1 para. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-27d18012cfd347f92686e44bb2191393" marker="F9">
<p>
<ref eId="ccr8qn0t3-00015" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/9/section/6/1">S. 6(1)</ref>
omitted (1.4.2009) by virtue of
<ref eId="ccr8qn0t3-00016" href="http://www.legislation.gov.uk/id/uksi/2009/56">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</ref>
,
<ref eId="ccr8qn0t3-00017" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ref>
,
<ref eId="ccr8qn0t3-00018" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/6">Sch. 1 para. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-e9063fd0c902b4ba87e894311a08a3c9" marker="F10">
<p>
<ref eId="ccr8qn0t3-00022" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/9/section/6/2">S. 6(2)</ref>
repealed (1.4.2009) by
<ref eId="ccr8qn0t3-00023" href="http://www.legislation.gov.uk/id/ukpga/2007/15">Tribunals, Courts and Enforcement Act 2007 (c. 15)</ref>
,
<ref eId="ccr8qn0t3-00024" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/15/section/148">s. 148</ref>
,
<ref eId="ccr8qn0t3-00025" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/15/schedule/23/part/1">Sch. 23 Pt. 1</ref>
;
<ref eId="ccr8qn0t3-00026" href="http://www.legislation.gov.uk/id/uksi/2008/2696">S.I. 2008/2696</ref>
,
<ref eId="ccr8qn0t3-00027" class="subref" href="http://www.legislation.gov.uk/id/uksi/2008/2696/article/6/c">art. 6(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-10d12b0dc791ac624476e7be5c4b8db3" marker="F11">
<p>
S. 6(3)(4) repealed (18.4.2005) by
<ref eId="ccg67f0z3-00008" href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref eId="ccg67f0z3-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</ref>
,
<ref eId="ccg67f0z3-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/13">Sch. 4 para. 13</ref>
,
<ref eId="ccg67f0z3-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5">Sch. 5</ref>
;
<ref eId="ccg67f0z3-00012" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="ccg67f0z3-00013" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h/i">art. 2(2)(h)(i)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-7ff5cdb9eff389e9c8c4c496d5c6398b" marker="F12">
<p>
<ref eId="ccr8qn0t3-00031" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1970/9/section/6/5">S. 6(5)</ref>
omitted (1.4.2009) by virtue of
<ref eId="ccr8qn0t3-00032" href="http://www.legislation.gov.uk/id/uksi/2009/56">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</ref>
,
<ref eId="ccr8qn0t3-00033" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ref>
,
<ref eId="ccr8qn0t3-00034" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/6">Sch. 1 para. 6</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-fd889917ed5539465e8e59502001df28" marker="C1">
<p>
Pt. 1 modified (10.7.2003) by
<ref eId="cc07r5ff3-00166" href="http://www.legislation.gov.uk/id/ukpga/2003/14">Finance Act 2003 (c. 14)</ref>
,
<ref eId="cc07r5ff3-00167" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2003/14/schedule/17/paragraph/1">Sch. 17 para. 1</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="M_C_1b6fc11b-df48-40b5-e25c-1151781c83c0" marker="C2">
<p>
S. 1 applied (E.W.) (1.4.2000) by
<ref eId="d13e4" href="http://www.legislation.gov.uk/id/uksi/2009/944">The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/944)</ref>
,
<ref eId="cc189930129844" class="subref" href="http://www.legislation.gov.uk/id/uksi/2009/944/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="cc100586851296" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2009/944/regulation/10/1">10(1)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="C" class="commentary C" eId="key-59662ace7bb39276d9c3fcc223995fa3" marker="C3">
<p>
S. 1 applied (N.I.) (6.4.2009) by
<ref eId="ccstxi353-00112" href="http://www.legislation.gov.uk/id/nisr/2009/128">The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128)</ref>
,
<ref eId="ccstxi353-00113" class="subref" href="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/1/1">regs. 1(1)</ref>
,
<ref eId="ccstxi353-00114" class="subref operative" href="http://www.legislation.gov.uk/id/nisr/2009/128/regulation/7/1">7(1)</ref>
</p>
</note>
</notes>
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<dc:identifier>http://www.legislation.gov.uk/ukpga/1970/9/part/I/2013-07-17</dc:identifier>
<dc:title>Taxes Management Act 1970</dc:title>
<dc:description> An Act to consolidate certain of the enactments relating to income tax, capital gains tax and corporation tax, including certain enactments relating also to other taxes.</dc:description>
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<dc:publisher>Statute Law Database</dc:publisher>
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<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1970/9/pdfs/ukpga_19700009_en.pdf" Title="Print Version"/>
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<body eId="body">
<part eId="part-I" uk:target="true">
<num>PART I</num>
<heading> ADMINISTRATION</heading>
<section eId="section-1">
<num>
<ins class="substitution first" ukl:ChangeId="key-8c03b32c372228901db88d8a1bdcc28c-1556027943761" ukl:CommentaryRef="key-8c03b32c372228901db88d8a1bdcc28c">
<noteRef uk:name="commentary" href="#key-8c03b32c372228901db88d8a1bdcc28c" class="commentary"/>
1
</ins>
</num>
<heading>
<ins class="substitution" ukl:ChangeId="key-8c03b32c372228901db88d8a1bdcc28c-1556027943761" ukl:CommentaryRef="key-8c03b32c372228901db88d8a1bdcc28c">Responsibility for certain taxes</ins>
</heading>
<intro>
<p>
<ins class="substitution" ukl:ChangeId="key-8c03b32c372228901db88d8a1bdcc28c-1556027943761" ukl:CommentaryRef="key-8c03b32c372228901db88d8a1bdcc28c">The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of—</ins>
</p>
</intro>
<level class="para1" eId="section-1-a">
<num>
<ins class="substitution" ukl:ChangeId="key-8c03b32c372228901db88d8a1bdcc28c-1556027943761" ukl:CommentaryRef="key-8c03b32c372228901db88d8a1bdcc28c">(a)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-8c03b32c372228901db88d8a1bdcc28c-1556027943761" ukl:CommentaryRef="key-8c03b32c372228901db88d8a1bdcc28c">income tax,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-1-b">
<num>
<ins class="substitution" ukl:ChangeId="key-8c03b32c372228901db88d8a1bdcc28c-1556027943761" ukl:CommentaryRef="key-8c03b32c372228901db88d8a1bdcc28c">(b)</ins>
</num>
<content>
<p>
<ins class="substitution" ukl:ChangeId="key-8c03b32c372228901db88d8a1bdcc28c-1556027943761" ukl:CommentaryRef="key-8c03b32c372228901db88d8a1bdcc28c">corporation tax, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-1-c">
<num>
<ins class="substitution" ukl:ChangeId="key-8c03b32c372228901db88d8a1bdcc28c-1556027943761" ukl:CommentaryRef="key-8c03b32c372228901db88d8a1bdcc28c">(c)</ins>
</num>
<content>
<p>
<ins class="substitution last" ukl:ChangeId="key-8c03b32c372228901db88d8a1bdcc28c-1556027943761" ukl:CommentaryRef="key-8c03b32c372228901db88d8a1bdcc28c">capital gains tax.</ins>
</p>
</content>
</level>
</section>
<section eId="section-2">
<num>
<noteRef href="#key-4eb1c48de849545142e44c761d024d4d" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
2
</num>
<heading> General Commissioners</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-2A">
<num>
<noteRef href="#M_F_8f368a8c-2378-4cb4-e30f-c7e41653e5b8" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
2A
</num>
<heading> General Commissioners: costs and expenses in legal proceedings.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-3">
<num>
<noteRef href="#key-e4af7c4ce6e1a3dcbc14c4d38810df43" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
3
</num>
<heading> Clerk to General Commissioners.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-3A">
<num>
<noteRef href="#key-d6e384ec9091723813bc43d87dbc5e4b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
3A
</num>
<heading> General Commissioners and clerks: indemnity.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-4">
<num>
<noteRef href="#key-d4129ad488e86701dca60e9d8fb8d5ca" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
4
</num>
<heading>Special Commissioners.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-4A">
<num>
<noteRef href="#key-e0bfd2e02563589f70e47cd4b2dd83a1" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
4A
</num>
<heading> Deputy Special Commissioners.</heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-5">
<num>
<noteRef href="#key-d693c9aedc0bb2951f7d2b999c5e8551" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
5
</num>
<heading> General and Special Commissioners. </heading>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</section>
<section eId="section-6">
<num>6</num>
<heading> Declarations on taking office.</heading>
<subsection eId="section-6-1">
<num>
<noteRef href="#key-27d18012cfd347f92686e44bb2191393" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(1)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-6-2">
<num>
<noteRef href="#key-e9063fd0c902b4ba87e894311a08a3c9" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(2)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-6-3">
<num>
<noteRef href="#key-10d12b0dc791ac624476e7be5c4b8db3" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(3)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-6-4">
<num>
<noteRef href="#key-10d12b0dc791ac624476e7be5c4b8db3" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(4)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
<subsection eId="section-6-5">
<num>
<noteRef href="#key-7ff5cdb9eff389e9c8c4c496d5c6398b" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
(5)
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</subsection>
</section>
</part>
</body>
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