Taxes Management Act 1970

4A Deputy Special Commissioners. U.K.

(1) If it appears to the Lord Chancellor expedient to do so in order to facilitate the performance of any functions of the Special Commissioners, he may, after consultation with the Lord Advocate, appoint a person to be a deputy Special Commissioner during such period or on such occasions as the Lord Chancellor thinks fit.

(2) A person shall not be qualified for appointment as a deputy Special Commissioner unless he is qualified for appointment as a Special Commissioner.

(3) A deputy Special Commissioner while acting under this section shall have all the jurisdiction and functions of a Special Commissioner and any reference to a Special Commissioner in the following provisions of this Act or in any other enactment or any instrument made under any enactment (whenever passed or made) shall include a reference to a deputy Special Commissioner.

(4) The duty under section 6(1) below shall only apply to a deputy Special Commissioner on his first appointment to that office.

(5) Notwithstanding the expiry of any period for which a person is appointed under this section, he may continue to act under the appointment for the purpose of continuing to deal with any matter with which he was concerned during that period.

(6) The Lord Chancellor may pay to any person appointed under this section such remuneration and allowances as he may, with the approval of the Treasury, determine F1 .]

Textual Amendments

F1 Finance Act 1984 s.127andSch.22 para. 1from 1January 1985 (see S.I. 1984 No. 1836 (c. 45)) (not reproduced)but not to affect the appointment of any person, who, immediately before the passing of Finance Act 1984,held office as a Special Commissioner. Previously

“4.—(1) Such persons as the Treasury may by warrant from time to time appoint shall be “Commissioners for the special purposes of the Income Tax Acts” (in the Taxes Acts(a) referred to as “Special Commissioners”), and shall, by virtue of their appointment, and without other qualification, have authority to execute such powers, and to perform such duties, as are assigned to them by the Taxes Acts(a).(2) The Treasury shall cause an account of all appointments of Special Commissioners with salaries to be laid before Parliament within twenty days of their appointment, or, if Parliament be not then sitting, within twenty days after the next meeting of Parliament.(3) Special Commissioners shall be allowed such sums in respect of salary and incidental expenses as the Minister for the Civil Service directs.”

(a)

See—Oil Taxation Act 1975 s.1andSch.2 para.1(1),theOil 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 (in 1988edition).