Part XI General and miscellaneous provisions

General provisions as to determinations and appeals

F1171AReports 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...

F3(b)

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

(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.