Version Superseded: 11/07/2023
Point in time view as at 31/12/2020. This version of this provision has been superseded.
Finance Act 2016, Section 185 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(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.
Commencement Information
I1S. 185 in force at 28.11.2016 by S.I. 2016/1133, reg. 2
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