19 Interpretation of Part II.E+W+S
This section has no associated Explanatory Notes
In this Part—
“the General Commissioners” means the Commissioners for the general purposes of the income tax appointed under section 2 of the M1Taxes Management Act 1970;
“the Special Commissioners” means the Commissioners for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970;
“the tax appeal Commissioners” means the General Commissioners or the Special Commissioners.
Commencement Information
I1S. 19 wholly in force at 1.4.1999; s. 19 not in force at Royal Assent see s. 28(3); in force for certain purposes at 4.3.1999 by S.I. 1999/527, art. 2(a), Sch. 1 and in force at 1.4.1999 in so far as not already in force by S.I. 1999/527, art. 2(b), Sch. 2
Marginal Citations