Finance Act 1975

57 Appointment of General Commissioners in Scotland, and amendment of declaration to be made by certain officers

(1) As from 16th May 1975 subsection (3) of section 2 of the Taxes Management Act 1970 (appointment of General Commissioners for divisions in Scotland) shall be amended as follows, that is to say—

(a) for the words " the appropriate local authority " there shall be substituted the words " the Secretary of State "; and

(b) the words from " but" to the end of the subsection shall be omitted;

and any appointment made under that subsection before that date shall have effect on and after it as if made under that subsection as so amended.

(2) In the form of declaration set out in Part I of Schedule 1 to the [1970 c. 9.] Taxes Management Act 1970 (declarations by General and Special Commissioners and others), for the words from " my duties " to " gains " (where that word first occurs) there shall be substituted the words " the duties of my office ", for the words " my duties " where occurring elsewhere in that form there shall be substituted the words " those duties ", and for the words " income tax or any tax on company profits or capital gains " there shall be substituted the words " inland revenue ".

(3) Nothing in subsection (2) above shall invalidate any declaration made before the passing of this Act.