This section has no associated Explanatory Notes
1(1)The following offices are abolished—U.K.
General Commissioner;
clerk to the General Commissioners for a division;
assistant clerk to the General Commissioners for a division.
(2)In consequence of sub-paragraph (1), sections 2 and 3 of the Taxes Management Act 1970 cease to have effect.
(3)In this paragraph—
“division” has the meaning given by section 2(1) and (6) of that Act;
“General Commissioner” means a Commissioner for the general purposes of the income tax.