Part II Income Tax, Corporation Tax and Capital Gains Tax
Chapter II Management
Miscellaneous
104 Officers.
1
In section 1 of the M1Taxes Management Act 1970 (appointment of inspectors etc.) the following subsections shall be inserted after subsection (2)—
2A
The Board may appoint a person to be an inspector or collector for general purposes or for such specific purposes as the Board think fit.
2B
Where in accordance with the Board’s administrative practices a person is authorised to act as an inspector or collector for specific purposes, he shall be deemed to have been appointed to be an inspector or collector for those purposes.
2
In section 55 of that Act (recovery of tax not postponed)—
a
in subsection (7) for the words “the inspector” there shall be substituted the words “an inspector”;
b
in subsection (10) for the words “this section”, in the first place where they occur, there shall be substituted the words “subsection (3) above”.
3
The amendment made by subsection (1) above shall be deemed always to have had effect.
4
The amendments made by subsection (2) above shall apply where notice of appeal is given on or after the day on which this Act is passed.