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Taxes Management Act 1970
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[4 Special Commissioners.U.K.
(1)The Lord Chancellor shall, after consultation with the Lord Advocate, appoint such persons as he thinks fit as “Commissioners for the special purposes of the Income Tax Acts” (in the Taxes Acts referred to as “Special Commissioners”) and shall designate one of the Special Commissioners as the Presiding Special Commissioner F1.
(2)No person shall be appointed under subsection (1) above unless—
(a)he has a 10 year general qualification, within the meaning of section 71 of the Courts and Legal Services Act 1990;
(b)he is an advocate or solicitor in Scotland of at least 10 years’ standing; or
(c)he is a member of the Bar of Northern Ireland or solicitor of the Supreme Court of Northern Ireland of at least 10 years’ standing F2]
(3)If the Presiding Special Commissioner is temporarily absent or unable to act or there is a vacancy in his office, the Lord Chancellor may designate another Special Commissioner to act as deputy Presiding Special Commissioner and the Commissioner so designated shall, when so acting, have all the functions of the Presiding Special Commissioner.
(4)The Lord Chancellor may, if he thinks fit, and after consultation with the Lord Advocate, remove a Special Commissioner from office on the grounds of incapacity or misbehaviour.
(5)By virtue of their appointment the Special Commissioners shall have authority to execute such powers, and to perform such duties, as are assigned to them by any enactment.
(6)Such sums shall be allowed to Special Commissioners in respect of salary and incidental expenses and such pensions (including allowances and gratuities) shall be paid to, or in respect of, them as the Lord Chancellor may, with the approval of the Treasury, determine.
(7)Officers and staff may be appointed under section 27 of the M1Courts Act 1971 (court staff) for carrying out the administrative work of the Special Commissioners.
Textual Amendments
F1 See—Oil Taxation Act 1975 s.1andSch.2 para.1(1)—Oil Taxation Acts—for modification regarding petroleum revenue tax and supplementary petroleum duty.Finance Act 1981 s.134andSch.17 para.18for the application of this provision to the special tax on banking deposits (1988edition).
F2Courts and Legal Services Act 1990 (c. 41) s. 71(2)and Sch. 10 para. 30.
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