| Commentary

B. Commissioners and Tribunals

| Commentary

B.     Commissioners and Tribunals

The Commissioners for Revenue and Customs have statutory responsibility, under the Commissioners for Revenue and Customs Act 2005, for the collection and management of revenue previously under the care and management of the Commissioners of Inland Revenue (CRCA 2005 s 1 and s 5(1)(a)). This includes income tax (Taxes Management Act 1970 s 1). The term 'collection and management' means the same as

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