PART I ADMINISTRATION
F11Responsibility 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.
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of—
income tax,
corporation tax, and
capital gains tax.