19Interpretation of Part II
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 [1970 c. 9.] Taxes 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.