Income tax management. A bill to amend the law relating to general commissioners for the purposes of the income tax and their clerks and officers of inland revenue; to transfer from the general or other commissioners to officers of inland revenue the powers of assessing income tax and related functions; to transfer from the Commissioners of Inland Revenue to inspectors of taxes the powers of assessing the profits tax; to make further provision as respects the jurisdiction of special commissioners and general commissioners in appeals and other proceedings relating to income tax and the profits tax; to make further provision as respects such proceedings in Northern Ireland; to make further provision for the recovery of income tax or the profits tax charged by an assessment before the determination of an appeal against the assessment and in other cases; and to re-enact with consequential and minor amendments provisions of the Income Tax Acts concerning returns of income and the procedure on claims for relief from tax, and to make other minor amendments in the administrative provisions of those acts, of the enactments relating to the profits tax and of other enactments relating to inland revenue [electronic resource].