The Commissioners for Her Majesty's Revenue and Customs (referred to in the Inheritance Tax Act 1984 as the Board1 and referred to here as HMRC are appointed by Letters Patent under the Great Seal2.
A Commissioner may resign by notice in writing to the Treasury but otherwise holds office in accordance with the terms of his appointment which may include terms for his dismissal3. The Commissioners may make arrangements for the exercise of their functions, including the quorum of a meeting and may provide that a function of the Commissioners shall be exercised by two Commissioners or by a number
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