Related Commentary  Related CasesRelated HMRC Manuals

5(1)  The Commissioners shall be responsible for–

(a)the collection and management of revenue for which the Commissioners of Inland Revenue were responsible before the commencement of this section,

(b)the collection and management of revenue for which the Commissioners of Customs and Excise were responsible before the commencement of this section, and

(c)the payment and management of tax credits for which the Commissioners of Inland Revenue were responsible before the commencement of this section.

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