SCHEDULES
SCHEDULE 4Consequential Amendments, &c.
Taxes Management Act 1970 (c. 9)
I111
The Taxes Management Act 1970 shall be amended as follows.
I212
For section 1 (taxes for which Inland Revenue responsible) substitute—
1Responsibility for certain taxes
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of—
a
income tax,
b
corporation tax, and
c
capital gains tax.
I313
Section 6(3) and (4) and Parts II and III of Schedule 1 (declarations on taking office) shall cease to have effect.
I414
Section 111(2) (valuation: obstruction) shall cease to have effect.
I515
In Part I of Schedule 1 (declarations: general and special commissioners, &c.) for “an offence relating to inland revenue,” substitute “
an offence relating to a former Inland Revenue matter (being a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30),
”
.