PART 12Office of Tax Simplification
I1185Functions of the OTS: general
1
The OTS must provide advice to the Chancellor of the Exchequer, on request or as the OTS considers appropriate, on the simplification of the tax system.
2
For the purposes of this section and section 186—
a
“the tax system” means the law relating to, and the administration of, relevant taxes,
b
“relevant taxes” means taxes that the Commissioners for Her Majesty's Revenue and Customs are responsible for collecting and managing, and
c
a reference to “taxes” includes a reference to duties and national insurance contributions.
3
References in this section and section 186 (however expressed) to the simplification of the tax system include references to improving the efficiency of the administration of relevant taxes.