§ Lord Campbell of Alloway
asked Her Majesty's Government:
Whether the Lord Chancellor will accept responsibility for appointing the Special Commissioners of Income Tax.
§ The Lord Chancellor (Lord Hailsham of Saint Marylebone)
The Finance Bill which is shortly to be published will contain provisions transferring to the Lord Chancellor administrative responsibility for the Special Commissioners of Income Tax as well as responsibility for making the necessary appointments and rules of procedure. Before the dissolution of Parliament last year, it had been intended to bring forward legislation concerning reforms of the Special Commissioners. One of the proposals was that the Lord Chancellor should have responsibility for appointments. Subsequent consultation has revealed a desire for the Special Commissioners to be seen as 333WA completely independent of the Inland Revenue. Accordingly, with the Prime Minister's approval and subject to that of Parliament I have agreed that the Lord Chancellor should assume general responsibility for the Special Commissioners in association with the Lord Advocate where appropriate.