Taxes Management Act 1970

2 General Commissioners, [1964(M) s.1(1)—(8).] U.K.

(1) For the purpose of exercising such powers relating to appeals and other matters as are conferred on them by the Taxes Acts there shall be “Commissioners for the general purposes of the income tax” (in the Taxes Acts referred to as “General Commissioners”) who shall act for the same separate areas in Great Britain as heretofore[or for the separate areas in Northern Ireland defined by an order made by the Lord Chancellor F1 ](in the Taxes Acts referred to as “divisions”).

(2) General Commissioners for divisions in England and Wales[or Northern Ireland F1 ]shall be appointed by, and shall hold office during the pleasure of, the Lord Chancellor.

(3) General Commissioners for divisions in Scotland shall be appointed by, and shall hold office during the pleasure of,[the Secretary of State F2 ], . . . F3 .

(4) In Scotland a sheriff shall be ex officio a General Commissioner for any division wholly or partly within his sheriffdom and a salaried sheriff-substitute shall be ex officio a General Commissioner for any division wholly or partly within his district.

(5) General Commissioners shall be entitled to receive out of money provided by Parliament payments by way of travelling allowance or subsistence allowance of such amounts and in such circumstances as may be determined by [the Minister for the Civil Service F4 F5 ].

(6) The Lord Chancellor or, in Scotland, the Secretary of State may by order create a new division or abolish an existing division or alter in any other respect the divisions or their boundaries; and any such order may contain such consequential and transitional provisions as the Lord Chancellor or the Secretary of State, as the case may be, thinks fit and may be revoked or varied by a subsequent order under this subsection.

Subject to the preceding provisions of this subsection, the areas of the divisions shall be the same as immediately before the passing of this Act F6 F7 .

(7) A General Commissioner shall not continue in office after he attains the age of seventy-five years.

(8) The validity of any proceedings of General Commissioners shall not be affected by a defect in the appointment of any of them, or by a failure to observe the requirements of the last preceding subsection.

Textual Amendments

F1 Added by Finance Act 1988 s. 134(1)(4)from 3April 1989—Commencement order S.I. 1989 No. 473 (not reproduced).

F2 Finance Act 1975 s.57(1)from 15May 1975.

F3 Words omitted repealed byFinance Act 1975 s.59(5)and Sch.13 Part II.

F4 The Minister for the Civil Service Order 1971 (S.I. 1971 No.2099) arts.1(4)and 4(2)with effect from7February1972.See alsoart.6—validity of previous decisions etc. not affected.

F5 SeeS.I. 1981 No.1670 art.2(4) (not reproduced)—function transferred from the Minister for the Civil Service to Treasury with effect from7December1981.

F6 See Finance Act 1973 s. 41—boundaries of divisions specified by order made or having effect as if made under s. 2(6)not to be affected by changes in local government areas in England and Wales on 1April 1974or in Scotland on 16May 1975.

F7 Repealed by Finance Act 1988 s. 148and Sch. 14 Part IXon or after 3April 1989—commencement order S.I. 1989 No. 473 (in Part III Vol.5).