24. In general.

Income tax and corporation tax are among the taxes1 which are under the care and management of the Commissioners for HM Revenue and Customs ('the Commissioners'), formerly the Commissioners (or 'Board') of Inland Revenue2. The Commissioners must appoint (with the approval of the Minister for the Civil Service as to terms and conditions of service) officers of Revenue and Customs who act under the direction of the Commissioners3.

The Commissioners must provide to the Comptroller and Auditor General, in such form as the Treasury direct:


    (1)     a daily account of the amount of revenue received and the disposal of such