(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 [F1or for the separate areas in Northern Ireland defined by an order made by the Lord Chancellor] (in the Taxes Acts referred to as “divisions”).
(2)General Commissioners for divisions in England and Wales [F1or Northern Ireland] 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, [F2the Secretary of State], 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.
[F4(5)The Lord Chancellor or, in Scotland, the Secretary of State shall pay General Commissioners by way of travelling allowance or subsistence allowance sums of such amounts and in such circumstances as he may, with the approval of the Treasury, determine.]
(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.
[F5Subject to the preceding provisions of this subsection, the areas of the divisions shall be the same as immediately before the passing of this Act .]
(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 3 April 1989; Commencement order S.I. 1989 No. 473.
F2Finance Act 1975 s. 57(1) from 15May 1975.
F3 Words omitted repealed by Finance Act 1975 s. 59(5), Sch. 13 Part II.
F4S. 2(5) substituted (1.4.1994) by Finance (No. 2) Act 1992 (c. 48), s. 76, Sch. 16 para. 2(1)(5)
F5 Words in s. 2(6) repealed by Finance Act 1988 s. 148, Sch. 14 Part IX on or after 3 April 1989; S.I. 1989/473
Modifications etc. (not altering text)
C1 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 1 April 1974 or in Scotland on 16 May 1975)