C6PART I ADMINISTRATION
C1C2C34F2Special Commissioners.
C41
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 .
2
No person shall be appointed under subsection (1) above unless—
b
he is an advocate or solicitor in Scotland of at least F107 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 F117 years’ standing
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.
F63A
The Lord Chancellor may designate a person under subsection (3) only with the concurrence of all of the following—
a
the Lord Chief Justice of England and Wales;
b
the Lord President of the Court of Session;
c
the Lord Chief Justice of Northern Ireland.
F33A
A Special Commissioner—
a
may resign his office at any time; and
b
shall vacate his office on the day on which he attains the age of seventy years;
but paragraph (b) above is subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993 (power to authorise continuance in office up to the age of 75).
C54
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.
F74A
The Lord Chancellor may remove a Special Commissioner from office under subsection (4) only with the concurrence of the appropriate senior judge.
4B
The appropriate senior judge is the Lord Chief Justice of England and Wales, unless—
a
the Special Commissioner exercises functions wholly or mainly in Scotland, in which case it is the Lord President of the Court of Session, or
b
the Special Commissioner exercises functions wholly or mainly in Northern Ireland, in which case it is the Lord Chief Justice of Northern Ireland.
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.
F46A
Subsection (6) above, so far as relating to pensions (including allowances and gratuities), shall not have effect in relation to a person to whom Part I of the Judicial Pensions and Retirement Act 1993 applies, except to the extent provided by or under that Act.
7
Officers and staff may be appointed under F5section 2(1) of the Courts Act 2003 (court staff) for carrying out the administrative work of the Special Commissioners.
F88
The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under subsection (3A).
9
The Lord President of the Court of Session may nominate a judge of the Court of Session who is a member of the First or Second Division of the Inner House of that Court to exercise his functions under subsection (3A).
10
The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under subsection (3A)—
a
the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;
b
a Lord Justice of Appeal (as defined in section 88 of that Act).
Pt. 1 modified (10.7.2003) by Finance Act 2003 (c. 14), Sch. 17 para. 1