C1PART I ADMINISTRATION
C3C2C41F1Responsibility 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
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F52A General Commissioners: costs and expenses in legal proceedings.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F43 Clerk to General Commissioners.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F63A General Commissioners and clerks: indemnity.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F74Special Commissioners.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F84A Deputy Special Commissioners.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F95 General and Special Commissioners.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6 Declarations on taking office.
F101
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F112
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F23
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F24
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F125
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 1 modified (10.7.2003) by Finance Act 2003 (c. 14), Sch. 17 para. 1