The Retirement Age of General Commissioners Order 1995

• Citation: S.I. 1995/3192
• Sections: 5

Section 1 Citation and Commencement

This Order may be cited as the Retirement Age of General Commissioners Order 1995 and shall come into force on 1st January 1996.

Section 2 Interpretation

In this Order—

(a) “General Commissioner” means Commissioner for the general purposes of the income tax appointed under section 2 of the 1970 Act ;

(b) “the 1970 Act” means the Taxes Management Act 1970;

(c) “the 1993 Act ” means the Judicial Pensions and Retirement Act 1993.

Section 3 Amendment of Judicial Pensions and Retirement Act 1993

Schedule 5 to the 1993 Act shall be amended by inserting after the entry relating to the office of Deputy Special Commissioner appointed under section 4A of the 1970 Act the words “Commissioner for the general purposes of the income tax appointed under section 2 of the Taxes Management Act 1970”.

Section 4 Application

Article 3 shall have effect only in relation to a person appointed to the office of General Commissioner on or after 1st January 1996 and accordingly—

(a) section 26(1) of the 1993 Act shall apply only to a General Commissioner appointed on or after 1st January 1996;

(b) the following provisions of the 1993 Act shall not apply to a General Commissioner, whenever appointed—

(i) in section 26(3), the words from “subject to”to “but”;

(ii) section 26(11); and

(iii) Schedule 7;

(c) section 2(7) of the 1970 Act shall continue to have effect only in relation to a General Commissioner appointed on or before 31st December 1995.

Section 5 Application

Section 26(4) to (6) of the 1993 Act shall not apply to a General Commissioner, whenever appointed.