Functions

I15Commissioners' initial functions

1

The Commissioners shall be responsible for—

a

the collection and management of revenue for which the Commissioners of Inland Revenue were responsible before the commencement of this section,

C2b

the collection and management of revenue for which the Commissioners of Customs and Excise were responsible before the commencement of this section, and

c

the payment and management of tax credits for which the Commissioners of Inland Revenue were responsible before the commencement of this section.

2

The Commissioners shall also have all the other functions which before the commencement of this section vested in—

a

the Commissioners of Inland Revenue (or in a Commissioner), or

C3C1b

the Commissioners of Customs and Excise (or in a Commissioner).

3

This section is subject to section 35.

4

In this Act “revenue” includes taxes, duties and national insurance contributions.