Section 347 | Abolition of the Office of Tax Simplification

(1)The Office of Tax Simplification is abolished.

(2)The amendments in subsections (3) to (8) are made in consequence of subsection (1).

(3)In the House of Commons Disqualification Act 1975, in Part 2 of Schedule 1 (bodies of which all members are disqualified) omit the entry for the Office of Tax Simplification.

(4)In the Northern Ireland Assembly Disqualification Act 1975, in Part 2 of Schedule 1 (bodies of which all members are disqualified) omit the entry for the Office of Tax Simplification.

(5)In the Freedom of Information Act 2000, in Part 6 of Schedule 1 (other public bodies and offices: general) omit the entry for the Office of Tax Simplification.

(6)In the Equality Act 2010, in Part 1 of Schedule 19 (public authorities: general), under the heading “industry, business, finance etc” omit the entry for the Office of Tax Simplification.

(7)In FA 2016 omit Part 12 and Schedule 25 (Office of Tax Simplification).

(8)In FA 2022 omit section 102 (increase in membership of the OTS) and the italic heading before it.