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Taxes Management Act 1970
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- UK Public General Acts
- 1970 c. 9
- PART I
- Section 4A
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Version Superseded: 19/05/1999
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Taxes Management Act 1970, Section 4A is up to date with all changes known to be in force on or before 16 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F14A 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 [F2(and, accordingly, no appointment of a person as a deputy Special Commissioner shall be such as to extend beyond the day on which he attains the age of seventy years, but subject to section 26(4) to (6) of the Judicial Pensions and Retirement Act 1993)].
(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.
F3(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.]
Textual Amendments
F1Ss. 4. 4A substituted (1.1.1985) by Finance Act 1984 (c. 43), s. 127, Sch. 22 para. 1; S.I. 1984/1836 (c. 45) (but not to affect the appointment of any person, who, immediately before the passing of Finance Act 1984, held office as a Special Commissioner)
F2Words in s. 4A(2) added (31.3.1995) by Judicial Pensions and Retirement Act 1993 (c. 8), s. 31(2), Sch. 6 para. 36(2) (with Sch. 7); S.I. 1995/631, art. 2
F3S. 4A(5) repealed (31.3.1995) by Judicial Pensions and Retirement Act 1993 (c. 8), s. 31(2), Sch. 9; S.I. 1995/631, art. 2
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