Section 184
1(1)The OTS is to consist of not more than [F1ten] members.U.K.
(2)The members of the OTS must include—
(a)a chair,
(b)a tax director (see sub-paragraph (5)),
(c)a representative of Her Majesty's Revenue and Customs, and
(d)a representative of the Treasury.
(3)The additional members, if any, are to be nominated by the chair.
(4)The members of the OTS are to be appointed by the Chancellor of the Exchequer.
(5)A person may be appointed as a tax director of the OTS only if the Chancellor of the Exchequer is satisfied that the person has the necessary qualifications and experience to direct the manner in which the OTS discharges its functions.
(6)The Chancellor of the Exchequer must consult the chair of the OTS before appointing a person as a tax director (subject to paragraph 3(3)).
Textual Amendments
F1Word in Sch. 25 para. 1(1) substituted (24.2.2022) by Finance Act 2022 (c. 3), s. 102
Commencement Information
I1Sch. 25 para. 1 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
2(1)A person holds and vacates office as a member of the OTS in accordance with the terms of the appointment, subject to the following provisions.U.K.
(2)A period of appointment may not exceed 5 years.
(3)A person who ceases to be a member of the OTS is eligible for re-appointment.
Commencement Information
I2Sch. 25 para. 2 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
3(1)Sub-paragraphs (2) and (3) apply where a person (“P”) appointed under paragraph 1(2)(a) or (b) was, immediately before the appointment, the chair or tax director (as the case may be) of the non-statutory Office of Tax Simplification.U.K.
(2)P's period of appointment is to be taken to have begun with the appointment of P as the chair or tax director (as the case may be) of the non-statutory Office of Tax Simplification.
(3)The requirement in paragraph 1(6) does not apply where P was, immediately before P's appointment under paragraph 1(2)(b), the tax director of the non-statutory Office of Tax Simplification.
Commencement Information
I3Sch. 25 para. 3 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
4U.K.A member of the OTS may at any time resign by giving written notice to the Chancellor of the Exchequer.
Commencement Information
I4Sch. 25 para. 4 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
5(1)The Chancellor of the Exchequer may terminate the appointment of a member of the OTS by giving the member written notice.U.K.
(2)In the case of a member appointed for the purposes of paragraph 1(2)(a) or (b) or (3), the Chancellor of the Exchequer may only terminate the appointment if—
(a)the member has been absent from meetings of the OTS without the OTS's permission for a period of more than 3 months,
(b)the member becomes bankrupt (see sub-paragraph (3)),
(c)the member has failed to comply with the terms of the appointment, or
(d)the member is, in the opinion of the Chancellor of the Exchequer, unable, unfit or unwilling to carry out the member's functions.
(3)A member becomes bankrupt if—
(a)in England and Wales or Northern Ireland, a bankruptcy order is made in relation to the member;
(b)in Scotland, the member's estate is sequestrated.
Commencement Information
I5Sch. 25 para. 5 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
6U.K.The Treasury may pay a member of the OTS such remuneration and allowances as the Treasury may determine.
Commencement Information
I6Sch. 25 para. 6 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
7U.K.The Treasury may provide the OTS with such staff, accommodation, services and other facilities as appear to the Treasury to be necessary or expedient for the proper performance by the OTS of its functions.
Commencement Information
I7Sch. 25 para. 7 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
8U.K.The OTS may regulate its own procedure.
Commencement Information
I8Sch. 25 para. 8 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
9U.K.The validity of anything done by the OTS is not affected by—
(a)any vacancy in the membership of the OTS, or
(b)any defect in the appointment of a member of the OTS.
Commencement Information
I9Sch. 25 para. 9 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
10U.K.The OTS may do anything that appears to it to be necessary or appropriate for the purpose of, or in connection with, the performance of its functions.
Commencement Information
I10Sch. 25 para. 10 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
11(1)The Treasury may make to the OTS such payments out of money provided by Parliament as the Treasury considers appropriate for the purpose of enabling the Office to meet its expenses.U.K.
(2)Payments are to be made at such times, and subject to such conditions, as the Treasury may determine.
Commencement Information
I11Sch. 25 para. 11 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
12U.K.In Part 2 of Schedule 1 to the House of Commons Disqualification Act 1975 (bodies of which all members are disqualified) insert at the appropriate place— “ The Office of Tax Simplification. ”
Commencement Information
I12Sch. 25 para. 12 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
13U.K.In Part 2 of Schedule 1 to the Northern Ireland Assembly Disqualification Act 1975 (bodies of which all members are disqualified) insert at the appropriate place— “ The Office of Tax Simplification. ”
Commencement Information
I13Sch. 25 para. 13 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
14U.K.In Part 6 of Schedule 1 to the Freedom of Information Act 2000 (public authorities to which the Act applies) insert at the appropriate place— “ The Office of Tax Simplification. ”
Commencement Information
I14Sch. 25 para. 14 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
15U.K.In Part 1 of Schedule 19 to the Equality Act 2010 (authorities subject to the public sector equality duty) under the heading “Industry, business, finance etc.” insert at the appropriate place— “ The Office of Tax Simplification. ”
Commencement Information
I15Sch. 25 para. 15 in force at 28.11.2016 by S.I. 2016/1133, reg. 2