SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Taxes Management Act 1970I19
1
Section 20 (power to call for documents of taxpayer and others)17 is amended as follows.
2
In subsection (7)—
a
in paragraph (a) for “a General or Special Commissioner” substitute “the tribunal”; and
b
in paragraph (b) for “Commissioner is to give his consent” substitute “tribunal is to give consent”.
3
In subsection (7AB)—
a
for “A Commissioner who has given his consent” substitute “A judge or other member of the tribunal involved in giving consent”; and
b
for “the Commissioner” substitute “the judge or other member”.
4
In subsection (7AC) for “Commissioner gave his consent” substitute “tribunal gave consent”.
5
In subsection (8A)—
a
for “a Special Commissioner gives his consent” substitute “the tribunal gives consent”; and
b
for “Special Commissioner is” substitute “tribunal is”.
6
In subsection (8B) for “Special Commissioners, who” substitute “tribunal, which”.
7
In subsection (8G)(b) for “Commissioner giving the required consent” substitute “tribunal”.
8
In subsection (8H)—
a
for “A General or Special Commissioner” substitute “The tribunal”; and
b
omit “he is”.