1For section 4 of the [1970 c. 9.] Taxes Management Act 1970 (appointment of Special Commissioners) there shall be substituted—
“4Special Commissioners.
(1)The Lord Chancellor shall, after consultation with the Lord Advocate, appoint such persons as he thinks fit as " Commissioners for the special purposes of the Income Tax Acts" (in the Taxes Acts referred to as " Special Commissioners ") and shall designate one of the Special Commissioners as the Presiding Special Commissioner.
(2)No person shall be appointed under subsection (1) above unless he is a barrister, advocate or solicitor of not less than ten years' standing.
(3)If the Presiding Special Commissioner is temporarily absent or unable to act or there is a vacancy in his office, the Lord Chancellor may designate another Special Commissioner to act as deputy Presiding Special Commissioner and the Commissioner so designated shall, when so acting, have all the functions of the Presiding Special Commissioner.
(4)The Lord Chancellor may, if he thinks fit, and after consultation with the Lord Advocate, remove a Special Commissioner from office on the grounds of incapacity or misbehaviour.
(5)By virtue of their appointment the Special Commissioners shall have authority to execute such powers, and to perform such duties, as are assigned to them by any enactment
(6)Such sums shall be allowed to Special Commissioners in respect of salary and incidental expenses and such pensions (including allowances and gratuities) shall be paid to, or in respect of, them as the Lord Chancellor may, with the approval of the Treasury, determine.
(7)Officers and staff may be appointed under section 27 of the [1971 c. 23.] Courts Act 1971 (court staff) for carrying out the administrative work of the Special Commissioners.
4ADeputy Special Commissioners.
(1)If it appears to the Lord Chancellor expedient to do so in order to facilitate the performance of any functions of the Special Commissioners, he may, after consultation with the Lord Advocate, appoint a person to be a deputy Special Commissioner during such period or on such occasions as the Lord Chancellor thinks fit.
(2)A person shall not be qualified for appointment as a deputy Special Commissioner unless he is qualified for appointment as a Special Commissioner.
(3)A deputy Special Commissioner while acting under this section shall have all the jurisdiction and functions of a Special Commissioner and any reference to a Special Commissioner in the following provisions of this Act or in any other enactment or any instrument made under any enactment (whenever passed or made) shall include a reference to a deputy Special Commissioner.
(4)The duty under section 6(1) below shall only apply to a deputy Special Commissioner on his first appointment to that office.
(5)Notwithstanding the expiry of any period for which a person is appointed under this section, he may continue to act under the appointment for the purpose of continuing to deal with any matter with winch he was concerned during that period.
(6)The Lord Chancellor may pay to any person appointed under this section such remuneration and allowances as he may, with the approval of the Treasury, determine.”