PART 12Office of Tax Simplification

I1185Functions of the OTS: general

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.