Commissioners for Revenue and Customs Act 2005 - Explanatory Notes

1. INTRODUCTION

   1. Background

2. Overview of the Act

   1. HM Revenue and Customs general (sections 1, 2, 4, 9, 11 to 14)

   2. Functions and powers (sections 5 to 7 and 16 and Schedules 1 and 2, Part 1)

   3. Power to transfer functions (section 8) and Agency functions (section  15)

   4. Valuation Office (section 10)

   5. Use of information (section 17 and Schedule 2, part 2)

   6. Confidentiality and wrongful and public interest disclosure (sections 3 and 18 to 23)

   7. Proceedings (sections 24 to 26)

   8. Inspection and complaints (section 27 to 29)

   9. Offences (sections 30 to 33)

   10. Revenue and Customs Prosecutions Office (sections 34 to 42, 49 and Schedule 3)

   11. Money  (section 43  to 47)

   12. Commencement (Section 53)

3. Annexes

4. Commentary on Clauses

   1. Section 1: The Commissioners

   2. Section 2: Officers of Revenue and Customs

   3. Section 3: Declaration of confidentiality

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

   5. Section 5: Commissioners' initial functions

   6. Sections 6 and 7 and Schedule 1: Transfer of officers’ powers.

      1. Example:

   7. Section 6: Officers’ initial functions

   8. Section 7 and Schedule 1: Former Inland Revenue matters

   9. Section 8: Power to transfer functions

   10. Section 9: Ancillary powers

   11. Section 10: The Valuation Office

   12. Section 11: Treasury directions

   13. Section 12: Commissioners’ arrangements

   14. Section 13: Exercise of Commissioners' functions by officers

   15. Section 14: Delegation

   16. Section 15: Agency: Scotland and Northern Ireland

   17. Section 16: Restrictions, &c.

   18. Section 17: Use of information

   19. Section 18: Confidentiality

   20. Section 19: Wrongful disclosure

   21. Section 20: Public interest disclosure

   22. Section 21: Disclosure to prosecuting authority

   23. Section 22: Data protection, &c.

   24. Section 23: Freedom of information

   25. Section 24: Evidence

   26. Section 25: Conduct of civil proceedings

   27. Section 26: Rewards

   28. Section 27: Inspection

   29. Section 28: Complaints and misconduct: England and Wales

   30. Section 29: Confidentiality, &c.

   31. Section 30: Impersonation

   32. Section 31: Obstruction

   33. Section 32: Assault

   34. Section 33: Power of arrest

   35. Section 34: The Revenue and Customs Prosecutions Office

   36. Section 35: Functions

   37. Section 36: Functions: supplemental

   38. Section 37: Prosecutors

   39. Section 38: Conduct of prosecutions on behalf of the Office

   40. Section 39: Designation of non-legal staff

   41. Section 40: Confidentiality

   42. Section 41: Disclosure of information to Director of Revenue and Customs Prosecutions

   43. Section 42: Inspection

   44. Section 43: Expenditure

   45. Section 44: Payment into Consolidated Fund

   46. Section 45: Remuneration, &c.

   47. Section 46: Accounts

   48. Section 47: Payment out of Consolidated Fund

   49. Section 48: Transfer of property &c.: general

   50. Section 49: Transfer of property &c.: Prosecutions Office

   51. Section 50: Consequential amendments, &c.

   52. Section 52: Repeals and Schedule 5: Repeals

   53. Section 56: Extent.

5. Schedules

   1. Schedule 1: Former Inland Revenue Matters.

   2. Schedule 2: Functions of Commissioners and officers: Restrictions, &c.

      1. Part 1 – General

      2. Part 2 – use of information

   3. Schedule 3: Revenue and Customs Prosecutions Office (RCPO)

   4. Schedule 4: Consequential amendments

6. Commencement

7. Hansard References