Section 184

Commencement Date

28 November 2016 is the day appointed for the coming into force of Sch. 25 (SI 2016/1133, reg. 2).


1(1)  The OTS is to consist of not more than eight members.

1(2)  The members of the OTS must include–

(a)a chair,

(b)a tax director (see sub-paragraph (5)),

(c)a representative of Her Majestyʼs Revenue and Customs, and

(d)a representative of the Treasury.

1(3)  The additional members, if any, are to be nominated by the chair.

1(4)  The members of the OTS are to be appointed by the Chancellor of the Exchequer.

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