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Taxes Management Act 1970
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3 Clerk to General Commissioners.U.K.
(1)The General Commissioners for every division shall appoint a clerk and, if they think it necessary, an assistant clerk, and persons appointed under this subsection shall hold office during the pleasure of the Commissioners and act under their direction.
[F1(2)The Lord Chancellor or, in Scotland, the Secretary of State shall pay a clerk such remuneration in respect of his services as the Lord Chancellor or Secretary of State may, with the approval of the Treasury, determine.]
(3)[F2The Lord Chancellor or, in Scotland, the Secretary of State may, in such cases as he may in his discretion determine], pay to or in respect of any full-time clerk such pension [F3allowance] or gratuity, or make such provision for the payment of pension [F3allowance] or gratuity to or in respect of any full-time clerk, as [F4he may, with the approval of the Treasury, determine].
In this subsection “full-time clerk” means a clerk as regards whom [F4the Lord Chancellor or Secretary of State is satisfied] that he is required to devote substantially the whole of his time to the duties of his office .
(4)Without prejudice to the power of any General Commissioners to dismiss their clerk or assistant clerk, the Lord Chancellor or, in Scotland, the Secretary of State may, after consulting the General Commissioners for any division, dismiss their clerk or assistant clerk.
(5)A clerk or assistant clerk shall not continue in office after he has attained the age of seventy years unless the General Commissioners for whom he acts think it desirable in the public interest and extend his term of office; and the term shall not be extended beyond the age of seventy-five years.
Textual Amendments
F1S. 3(2) substituted (1.4.1994) by Finance (No. 2) Act 1992 (c. 48), s. 76, Sch. 16 para. 2(3)(5)
F2Words in s. 3(3) substituted (1.4.1994) by Finance (No. 2) Act 1992 (c. 48), s. 76, Sch. 16 para. 2(4)(a)(5)
F3Words in s. 3(3) inserted by Superannuation Act 1972 (c.11), s. 26, Sch. 6 para. 77
F4Words in s. 3(3) substituted (1.4.1994) by Finance (No. 2) Act 1992 (c. 48), s. 76, Sch. 16 para. 2(4)(b)(c)(5)
Modifications etc. (not altering text)
C1 See also Finance Act 1972 s. 130—compensation for loss of office etc. by clerks on reorganisation of divisions.
C2S. 3(4) functions transferred (1.7.1999) by The Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999 (S.I. 1999/1750), arts. 1(1), 2, Sch. 1 (with art. 7)
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