Search Legislation

Commissioners for Revenue and Customs Act 2005

Status:

Point in time view latest with prospective.

Changes to legislation:

There are outstanding changes not yet made by the legislation.gov.uk editorial team to Commissioners for Revenue and Customs Act 2005. Any changes that have already been made by the team appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.

Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:

 Help about changes and effects
Close

Changes and effects

This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

Commencement Orders yet to be applied to the Commissioners for Revenue and Customs Act 2005:

 Help about changes and effects
Close

Commencement Orders

This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.

Commencement Orders bringing provisions within this Act into force:

Commencement Orders bringing legislation that affects this Act into force:

Section 52

SCHEDULE 5E+W+S+N.I.Repeals

This schedule has no associated Explanatory Notes
Short title and chapterExtent of repeal
Public Revenue and Consolidated Fund Charges Act 1854 (c. 94)In Schedule (B), the entry relating to the Inland Revenue.
Exchequer and Audit Departments Act 1866 (c. 39)In section 10, the words from the beginning to “at the Bank of England” and the proviso.
Inland Revenue Regulation Act 1890 (c. 21)The whole Act.
Public Accounts and Charges Act 1891 (c. 24)The whole Act.
Parliamentary Commissioner Act 1967 (c. 13)In Schedule 2, the entries relating to the Inland Revenue and Customs and Excise.
Taxes Management Act 1970 (c. 9)

Section 6(3) and (4).

Section 111(2).

Parts II and III of Schedule 1.

Finance Act 1972 (c. 41)Section 127.
Biological Weapons Act 1974 (c. 6)Section 1B(6).
Customs and Excise Management Act 1979 (c. 2)

Sections 6 and 7.

Section 8(1).

Sections 12 to 18.

Section 32.

Section 84.

Section 86.

Section 145(4).

In section 152(a), the words “stay, sist or”.

Paragraphs (c) and (d) of section 152.

Section 153.

Section 155(2).

Section 165.

Section 169.

Police and Criminal Evidence Act 1984 (c. 60)Section 114(4).
Copyright, Designs and Patents Act 1988 (c. 48)Section 112(5).
Police and Criminal Evidence (Northern Ireland) Order 1989 (SI 1989/1341 (NI 12))Article 85(3).
Finance Act 1994 (c. 9)Paragraph 32 of Schedule 7.
Trade Marks Act 1994 (c. 26)Section 90(5).
Drug Trafficking Act 1994 (c. 37)

In section 60—

(a)

subsection (3), and

(b)

in subsection (6), the definition of “officer”.

Finance Act 1995 (c. 4)Section 158.
Merchant Shipping Act 1995 (c. 21)Section 303.
Chemical Weapons Act 1996 (c. 6)Section 30A(6).
Finance Act 1996 (c. 8)Paragraph 41 of Schedule 5.
Landmines Act 1998 (c. 33)Section 21(3) and (6).
Finance Act 1998 (c. 36)

Section 145.

Paragraph 95 of Schedule 18.

Scotland Act 1998 (c. 46)

Section 77(8).

Section 78(8).

Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)Section 7.
Finance Act 2000 (c. 17)

Section 148(2).

Paragraph 140 of Schedule 6.

Capital Allowances Act 2001 (c. 2)

Section 576.

In Part 2 of Schedule 1, the entries for “the Board of Inland Revenue” and “the Inland Revenue”.

Anti-terrorism, Crime and Security Act 2001 (c. 24)Section 53(6).
Tax Credits Act 2002 (c. 21)

Section 40(1)(a).

Paragraph 2 of Schedule 5.

Employment Act 2002 (c. 22)Section 5.
Finance Act 2002 (c. 23)Paragraph 26 of Schedule 13.
Proceeds of Crime Act 2002 (c. 29)Section 451(3).
Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Section 720.

In Part 2 of Schedule 1, the entries for “the Board of Inland Revenue” and “the Inland Revenue”.

In paragraph 84(2) of Schedule 2, the word “their”.

In paragraph 100 of Schedule 2, the entries for “the Board of Inland Revenue” and “the Inland Revenue”.

In paragraph 42(2A) of Schedule 3, the word “their”.

In paragraph 49 of Schedule 3, the entry for “the Inland Revenue”.

In paragraph 30(3) of Schedule 4, the word “their”.

In paragraph 37 of Schedule 4, the entry for “the Inland Revenue”.

In paragraph 59 of Schedule 5, the entry for “the Inland Revenue”.

Dealing in Cultural Objects (Offences) Act 2003 (c. 27)Section 4(6).
Criminal Justice Act 2003 (c. 44)In section 27, in the definition of “relevant prosecutor”, items (e) and (f).
Income Tax (Trading and Other Income) Act 2005 (c. 5)

In section 878(1), the definitions of “the Board of Inland Revenue” and “the Inland Revenue”.

In Part 2 of Schedule 4, the entries for “the Board of Inland Revenue” and “the Inland Revenue”.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Latest with prospective:Latest with prospective is the latest available (revised) version of the legislation but includes the prospective versions of individual provisions where they exist. This point in time view of the legislation becomes available after clicking a prospective version of a provision via Advanced Features > Show Timeline of Changes.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources