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Commissioners for Revenue and Customs Act 2005

Status:

This is the original version (as it was originally enacted).

  1. Introductory Text

  2. Commissioners and officers

    1. 1.The Commissioners

    2. 2.Officers of Revenue and Customs

    3. 3.Declaration of confidentiality

    4. 4.“Her Majesty’s Revenue and Customs”

  3. Functions

    1. 5.Commissioners' initial functions

    2. 6.Officers' initial functions

    3. 7.Former Inland Revenue matters

    4. 8.Power to transfer functions

    5. 9.Ancillary powers

    6. 10.The Valuation Office

  4. Exercise of functions

    1. 11.Treasury directions

    2. 12.Commissioners' arrangements

    3. 13.Exercise of Commissioners' functions by officers

    4. 14.Delegation

    5. 15.Agency: Scotland and Northern Ireland

    6. 16.Restrictions, &c.

  5. Information

    1. 17.Use of information

    2. 18.Confidentiality

    3. 19.Wrongful disclosure

    4. 20.Public interest disclosure

    5. 21.Disclosure to prosecuting authority

    6. 22.Data protection, &c.

    7. 23.Freedom of information

  6. Proceedings

    1. 24.Evidence

    2. 25.Conduct of civil proceedings

    3. 26.Rewards

  7. Inspection and complaints

    1. 27.Inspection

    2. 28.Complaints and misconduct: England and Wales

    3. 29.Confidentiality, &c.

  8. Offences

    1. 30.Impersonation

    2. 31.Obstruction

    3. 32.Assault

    4. 33.Power of arrest

  9. Prosecutions

    1. 34.The Revenue and Customs Prosecutions Office

    2. 35.Functions

    3. 36.Functions: supplemental

    4. 37.Prosecutors

    5. 38.Conduct of prosecutions on behalf of the Office

    6. 39.Designation of non-legal staff

    7. 40.Confidentiality

    8. 41.Disclosure of information to Director of Revenue and Customs Prosecutions

    9. 42.Inspection

  10. Money and property

    1. 43.Expenditure

    2. 44.Payment into Consolidated Fund

    3. 45.Remuneration, &c.

    4. 46.Accounts

    5. 47.Payment out of Consolidated Fund

    6. 48.Transfer of property, &c.: general

    7. 49.Transfer of property, &c.: Prosecutions Office

  11. General

    1. 50.Consequential amendments, &c.

    2. 51.Interpretation

    3. 52.Repeals

    4. 53.Commencement

    5. 54.Transitional: general

    6. 55.Transitional: penalties

    7. 56.Extent

    8. 57.Short title

  12. SCHEDULES

    1. SCHEDULE 1

      Former Inland Revenue Matters

      1. 1.Capital gains tax.

      2. 2.Charities.

      3. 3.Child benefit.

      4. 4.Child tax credit.

      5. 5.Child trust funds.

      6. 6.Corporation tax (and amounts assessable or chargeable as if they...

      7. 7.Guardian’s allowance.

      8. 8.Income tax.

      9. 9.Inheritance tax.

      10. 10.The issue of bank notes.

      11. 11.National insurance contributions.

      12. 12.The National Insurance Fund.

      13. 13.The national minimum wage.

      14. 14.Oil and gas royalties.

      15. 15.Payment of or in lieu of rates.

      16. 16.Payment in lieu of tax reliefs, in so far as...

      17. 17.Pension schemes.

      18. 18.Petroleum revenue tax.

      19. 19.Rating lists.

      20. 20.Recovery of taxes due in other member States, in relation...

      21. 21.Stamp duty.

      22. 22.Stamp duty land tax.

      23. 23.Stamp duty reserve tax.

      24. 24.Statutory adoption pay.

      25. 25.Statutory maternity pay.

      26. 26.Statutory paternity pay.

      27. 27.Statutory sick pay.

      28. 28.Student loans.

      29. 29.Valuation lists in relation to council tax.

      30. 30.Valuation of property.

      31. 31.Working tax credit.

    2. SCHEDULE 2

      Functions of Commissioners and Officers: Restrictions, &c.

      1. Part 1 General

        1. 1.Wireless Telegraphy Act 1949 (c. 54)

        2. 2.Taxes Management Act 1970 (c. 9)

        3. 3.Section 113(3) of that Act (form of documents) shall have...

        4. 4.Customs and Excise Management Act 1979 (c. 2)

        5. 5.(1) Section 11 of that Act (assistance to be rendered...

        6. 6.Sections 167 (untrue declarations, &c.) and 168 (counterfeiting documents, &c.)...

        7. 7.Police and Criminal Evidence Act 1984 (c. 60)

        8. 8.Finance Act 1985 (c. 54)

        9. 9.Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))

        10. 10.Finance Act 1998 (c. 36)

        11. 11.Regulation of Investigatory Powers Act 2000 (c. 23)

        12. 12.Finance Act 2002 (c. 23)

        13. 13.Proceeds of Crime Act 2002 (c. 29)

        14. 14.Crime (International Co-operation) Act 2003 (c. 32)

      2. Part 2 Use of Information

        1. 15.Teaching and Higher Education Act 1998 (c. 30)

        2. 16.Employment Relations Act 1999 (c. 26)

        3. 17.Immigration and Asylum Act 1999 (c. 33)

        4. 18.Financial Services and Markets Act 2000 (c. 8)

        5. 19.Terrorism Act 2000 (c. 11)

        6. 20.Nationality, Immigration and Asylum Act 2002 (c. 41)

    3. SCHEDULE 3

      Revenue and Customs Prosecutions Office

      1. 1.Appointment of Director

      2. 2.The Director shall hold and vacate office in accordance with...

      3. 3.Money

      4. 4.In incurring expenditure the Director shall comply with any directions...

      5. 5.Expenditure of the Director shall be paid out of money...

      6. 6.Annual report

      7. 7.Financial year

      8. 8.Status

    4. SCHEDULE 4

      Consequential Amendments, &c.

      1. 1.Harbours, Docks, and Piers Clauses Act 1847 (c. 27)

      2. 2.Public Revenue and Consolidated Fund Charges Act 1854 (c. 94)

      3. 3.Exchequer and Audit Departments Act 1866 (c. 39)

      4. 4.Game Laws Amendment (Scotland) Act 1877 (c. 28)

      5. 5.Inland Revenue Regulation Act 1890 (c. 21)

      6. 6.Public Accounts and Charges Act 1891 (c. 24)

      7. 7.Judicial Pensions Act (Northern Ireland) 1951 (c. 20 (N.I))

      8. 8.County Courts Act (Northern Ireland) 1959 (c. 25 (N.I.))

      9. 9.Resident Magistrates' Pensions Act (Northern Ireland) 1960 (c. 2 (N.I.))

      10. 10.Parliamentary Commissioner Act 1967 (c. 13)

      11. 11.Taxes Management Act 1970 (c. 9)

      12. 12.For section 1 (taxes for which Inland Revenue responsible) substitute—...

      13. 13.Section 6(3) and (4) and Parts II and III of...

      14. 14.Section 111(2) (valuation: obstruction) shall cease to have effect.

      15. 15.In Part I of Schedule 1 (declarations: general and special...

      16. 16.Finance Act 1972 (c. 41)

      17. 17.Biological Weapons Act 1974 (c. 6)

      18. 18.Health and Safety at Work etc. Act 1974 (c. 37)

      19. 19.Health and Safety at Work (Northern Ireland) Order 1978 (S.I. 1978/1039 (N.I. 9))

      20. 20.Customs and Excise Management Act 1979 (c. 2)

      21. 21.The following provisions shall cease to have effect—

      22. 22.In section 1(1) (interpretation)— (a) for the definition of “assigned...

      23. 23.In section 145 (institution of proceedings)— (a) in subsection (1),...

      24. 24.In section 146A(7) (time limits), for the words from “means”...

      25. 25.In section 150(1) (joint and several liability) for “the Commissioners”...

      26. 26.In section 152(a) (power to compound offences, &c.) for “compound...

      27. 27.For section 155(1), substitute— An officer of Revenue and Customs...

      28. 28.In section 171 (offences and penalties) after subsection (4) (offence...

      29. 29.Judicial Pensions Act 1981 (c. 20)

      30. 30.Police and Criminal Evidence Act 1984 (c. 60)

      31. 31.Section 114(4) of the Police and Criminal Evidence Act 1984...

      32. 32.Debtors (Scotland) Act 1987 (c. 18)

      33. 33.In section 1(5)(d) (cases where time to pay directions not...

      34. 34.In section 5(4)(d) (cases where time to pay orders not...

      35. 35.Criminal Justice Act 1987 (c. 38)

      36. 36.Consumer Protection Act 1987 (c. 43)

      37. 37.Income and Corporation Taxes Act 1988 (c. 1)

      38. 38.Copyright, Designs and Patents Act 1988 (c. 48)

      39. 39.Finance Act 1989 (c. 26)

      40. 40.Police and Criminal Evidence (Northern Ireland) Order 1989 (SI 1989/1341 (N.I. 12))

      41. 41.Criminal Justice (International Co-operation) Act 1990 (c. 5)

      42. 42.Child Support Act 1991 (c. 48)

      43. 43.Social Security Contributions and Benefits Act 1992 (c. 4)

      44. 44.Social Security Administration Act 1992 (c. 5)

      45. 45.In section 122ZA (disclosure of tax information)—

      46. 46.In section 122AA (disclosure of contributions information)—

      47. 47.For section 161(1) (the National Insurance Fund) substitute—

      48. 48.Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

      49. 49.Social Security Administration (Northern Ireland) Act 1992 (c. 8)

      50. 50.In section 116AA of the Social Security Administration (Northern Ireland)...

      51. 51.Pension Schemes Act 1993 (c. 48)

      52. 52.Pension Schemes (Northern Ireland) Act 1993 (c. 49)

      53. 53.Finance Act 1994 (c. 9)

      54. 54.Value Added Tax Act 1994 (c. 23)

      55. 55.In Schedule 3B (supply of electronic services in member States)...

      56. 56.In Schedule 11 (administration, &c.) for paragraph 1 substitute— The Commissioners for Her Majesty’s Revenue and Customs shall be...

      57. 57.Trade Marks Act 1994 (c. 26)

      58. 58.(1) In section 91 of that Act (disclosure by Commissioners...

      59. 59.Drug Trafficking Act 1994 (c. 37)

      60. 60.Finance Act 1995 (c. 4)

      61. 61.Merchant Shipping Act 1995 (c. 21)

      62. 62.Criminal Appeal Act 1995 (c. 35)

      63. 63.Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)

      64. 64.Chemical Weapons Act 1996 (c. 6)

      65. 65.Finance Act 1996 (c. 8)

      66. 66.Landmines Act 1998 (c. 33)

      67. 67.Finance Act 1998 (c. 36)

      68. 68.Schedule 18 to that Act (company tax returns &c.) shall...

      69. 69.Crime and Disorder Act 1998 (c. 37)

      70. 70.Scotland Act 1998 (c. 46)

      71. 71.In section 77 (accounting for additional Scottish tax)—

      72. 72.Section 78(8) (tax reduction: destination of receipts) shall cease to...

      73. 73.Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)

      74. 74.For section 3(1) to (5) (management of contributions) substitute—

      75. 75.Section 7 (use of information) shall cease to have effect....

      76. 76.Finance Act 1999 (c. 16)

      77. 77.Crown Prosecution Service Inspectorate Act 2000 (c. 10)

      78. 78.Terrorism Act 2000 (c. 11)

      79. 79.Finance Act 2000 (c. 17)

      80. 80.Section 148(2) (use of minimum wage information) shall cease to...

      81. 81.In Schedule 6 (climate change levy) paragraph 140 (destination of...

      82. 82.Capital Allowances Act 2001 (c. 2)

      83. 83.(1) For “the Inland Revenue”, wherever that expression appears, substitute...

      84. 84.In section 51 (disclosure) — (a) in subsection (1), for...

      85. 85.Section 576 (meaning of “the Inland Revenue”, &c) shall cease...

      86. 86.In Part 2 of Schedule 1— (a) the entry for...

      87. 87.Anti-terrorism, Crime and Security Act 2001 (c. 24)

      88. 88.Tax Credits Act 2002 (c. 21)

      89. 89.Section 40(1)(a) of that Act (annual reports) shall cease to...

      90. 90.For section 53 of that Act, susbtitute— General functions of...

      91. 91.Paragraph 2 of Schedule 5 to that Act (use and...

      92. 92.To the extent that the Tax Credits Act 1999 (c....

      93. 93.Employment Act 2002 (c. 22)

      94. 94.Finance Act 2002 (c. 23)

      95. 95.(1) In section 135 (requirement to use electronic communications)—

      96. 96.In Schedule 13 (tax relief for expenditure on vaccine research,...

      97. 97.Proceeds of Crime Act 2002 (c. 29)

      98. 98.In section 436 of that Act (disclosure of information to...

      99. 99.In section 451 of that Act (Customs and Excise prosecutions)—...

      100. 100.In Schedule 8 to that Act (declarations) for “an offence...

      101. 101.Income Tax (Earnings and Pensions) Act 2003 (c. 1)

      102. 102.(1) For the expression “the Inland Revenue”, wherever it appears,...

      103. 103.(1) In the following provisions for “they” or “them” in...

      104. 104.In section 43(1) for “the Board’s decision” substitute “the decision...

      105. 105.In section 58(3) for “are” substitute “is”.

      106. 106.In section 65— (a) in subsection (3) for “are” substitute...

      107. 107.In section 79(2) for “are” substitute “is”.

      108. 108.In section 96— (a) in subsection (2) for “are” substitute...

      109. 109.In section 179(3) for “the Inland Revenue are” substitute “an...

      110. 110.In section 183(1)(a) for “require” substitute “requires”.

      111. 111.In section 312(5) for “have” substitute “has”.

      112. 112.In section 344(3) for “are satisfied” substitute “is satisfied”.

      113. 113.In section 392(4) and (5) for “are satisfied” substitute “is...

      114. 114.In section 511(2)— (a) in paragraph (a) for “are” substitute...

      115. 115.In section 514(2)— (a) in paragraph (a) for “are” substitute...

      116. 116.In section 647(3)(b) for “is” substitute “are”.

      117. 117.In section 684, in paragraph 8 of the list of...

      118. 118.In section 715(3)(b) for “Inland Revenue’s refusal to approve” substitute...

      119. 119.Section 720 (meaning of “Inland Revenue”, &c) shall cease to...

      120. 120.In Part 2 of Schedule 1, omit the entries for...

      121. 121.In Schedule 2— (a) in paragraph 81—

      122. 122.In Schedule 3— (a) in paragraph 40—

      123. 123.In Schedule 4— (a) in paragraph 28—

      124. 124.In Schedule 5— (a) in paragraph 46—

      125. 125.Finance Act 2003 (c. 14)

      126. 126.In section 129(6) (relief for certain leases) for “section 10...

      127. 127.In section 130(6) (registered social landlords: treatment of certain leases)...

      128. 128.Dealing in Cultural Objects (Offences) Act 2003 (c. 27)

      129. 129.Criminal Justice Act 2003 (c. 44)

      130. 130.In section 29 of that Act (new method of instituting...

      131. 131.Income Tax (Trading and Other Income) Act 2005 (c. 5)

      132. 132.(1) For the expression “the Inland Revenue”, wherever it appears,...

      133. 133.(1) In section 75(5)— (a) for “have” substitute “has”, and...

      134. 134.(1) In section 878(1), omit the definitions of “the Board...

    5. SCHEDULE 5

      Repeals

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