Taxes Management Act 1970

5 General and Special Commissioners. U.K.

(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.

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1S. 5(2) repealed (E.W.) (30.3.1974) by Criminal Justice Act 1972 (c. 71) s. 64(2), Sch. 6 Pt. I; S.I. 1973 No. 1472 r. 2, Sch. 2; s. 5(2) repealed (S.) (22.12.1980) by Law Reform (Miscellaneous Provisions) (Scotland) Act 1980 (c. 55), s. 28(2), Sch. 3; S.I. 1980 No. 1726 (C. 74) (S. 148)