Commissioners for Revenue and Customs Act 2005 - Explanatory Notes

1. Explanatory Notes

   1. Background

      1. Overview of the Act

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

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

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

   5. Valuation Office (section 10)

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

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

   8. Proceedings (sections 24 to 26)

   9. Inspection and complaints (section 27 to 29)

   10. Offences (sections 30 to 33)

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

   12. Money  (section 43  to 47)

   13. Commencement (Section 53)

       1. Annexes

       2. 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.

       3. 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

       4. Commencement

       5. Hansard References