← Tribunals, Courts and Enforcement Act 2007

Tribunals, Courts and Enforcement Act 2007 Sch 8 para 1

Sch 8 para 1

(1) The following offices are abolished— General Commissioner; clerk to the General Commissioners for a division; assistant clerk to the General Commissioners for a division. (2) In consequence of sub-paragraph (1), sections 2 and 3 of the Taxes Management Act 1970 cease to have effect. (3) In this paragraph— “ division ” has the meaning given by section 2(1) and (6) of that Act; “ General Commissioner ” means a Commissioner for the general purposes of the income tax.

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