Part XI General and miscellaneous provisions

General provisions as to determinations and appeals

171AF1Reports by Inland Revenue.

1

The Inland Revenue shall prepare, either annually or at such times or intervals as may be prescribed, a report on the standards achieved by their officers in the making of decisions against which, by virtue of section 170(6), an appeal lies to F2the First-tier Tribunal.

2

Any report under this section—

a

may be included in any annual report by the Inland Revenue of which a copy is laid before each House of Parliament, F3...

F3b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

A copy of every report under this section shall be laid before each House of Parliament, unless the report is included in F4... a report of which a copy is so laid.