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Taxes Management Act 1970, Section 5 is up to date with all changes known to be in force on or before 18 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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(1)No General Commissioner or Special Commissioner shall act as such in relation to any matter in which he has a personal interest, or is interested on behalf of another person, except with the express consent of the parties to the proceedings.
(2)F1
Textual Amendments
F1 Repealed, in England and Wales, from 30March 1974by the Criminal Justice Act 1972 (c. 71) s. 64(2)and Sch. 6 Part Iand S.I. 1973 No. 1472 r. 2and Sch. 2 (not reproduced),and in Scotland, from 22 December 1980,by the Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (c. 55) s. 28(2)and Sch. 3and S.I. 1980 No. 1726 (C. 74)(S. 148)(not reproduced).
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