SCHEDULE 4Other functions of the Lord Chancellor and organisation of the courts
Part 1Amendments
Taxes Management Act 1970 (c. 9)
65
(1)
Section 4 (Special Commissioners) is amended as follows.
(2)
“(3A)
The Lord Chancellor may designate a person under subsection (3) only with the concurrence of all of the following—
(a)
the Lord Chief Justice of England and Wales;
(b)
the Lord President of the Court of Session;
(c)
the Lord Chief Justice of Northern Ireland.”
(3)
“(4A)
The Lord Chancellor may remove a Special Commissioner from office under subsection (4) only with the concurrence of the appropriate senior judge.
(4B)
The appropriate senior judge is the Lord Chief Justice of England and Wales, unless—
(a)
the Special Commissioner exercises functions wholly or mainly in Scotland, in which case it is the Lord President of the Court of Session, or
(b)
the Special Commissioner exercises functions wholly or mainly in Northern Ireland, in which case it is the Lord Chief Justice of Northern Ireland.”
(4)
“(8)
The Lord Chief Justice of England and Wales may nominate a judicial office holder (as defined in section 109(4) of the Constitutional Reform Act 2005) to exercise his functions under subsection (3A).
(9)
The Lord President of the Court of Session may nominate a judge of the Court of Session who is a member of the First or Second Division of the Inner House of that Court to exercise his functions under subsection (3A).
(10)
The Lord Chief Justice of Northern Ireland may nominate any of the following to exercise his functions under subsection (3A)—
(a)
the holder of one of the offices listed in Schedule 1 to the Justice (Northern Ireland) Act 2002;
(b)
a Lord Justice of Appeal (as defined in section 88 of that Act).”