Tribunals, Courts and Enforcement Act 2007 (c. 15)

SCHEDULES

SCHEDULE 8 U.K. Tribunals and Inquiries: consequential and other amendments

Taxes Management Act 1970 (c. 9) U.K.

1 (1) The following offices are abolished— U.K.

• 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.