SCHEDULES
SCHEDULE 1Former Inland Revenue Matters
I71
Capital gains tax.
I82
Charities.
I93
Child benefit.
I104
Child tax credit.
I115
Child trust funds.
I126
Corporation tax (and amounts assessable or chargeable as if they were corporation tax).
I137
Guardian’s allowance.
I148
Income tax.
I159
Inheritance tax.
I1610
The issue of bank notes.
I1711
National insurance contributions.
I1812
The National Insurance Fund.
I1913
The national minimum wage.
I2014
Oil and gas royalties.
I2115
Payment of or in lieu of rates.
I2216
Payment in lieu of tax reliefs, in so far as the Commissioners of Inland Revenue were responsible before the commencement of section 5.
I2317
Pension schemes.
I2418
Petroleum revenue tax.
I2519
Rating lists.
I2620
Recovery of taxes due in other member States, in relation to matters corresponding to those for which the Commissioners of Inland Revenue were responsible before the commencement of section 5.
I2721
Stamp duty.
I2822
Stamp duty land tax.
I2923
Stamp duty reserve tax.
I3024
Statutory adoption pay.
I3125
Statutory maternity pay.
F2026
F34Statutory paternity pay.
F3526A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3326B
Statutory shared parental pay.
F3826C
Statutory parental bereavement pay.
F3926D
Statutory neonatal care pay.
I3227
Statutory sick pay.
I3328
Student loans.
I3429
Valuation lists in relation to council tax.
I3530
Valuation of property.
I3631
Working tax credit.
SCHEDULE 2Functions of Commissioners and Officers: Restrictions, &c.
Part 1General
F1Wireless Telegraphy Act 2006 (c. 36)
F9I371
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Taxes Management Act 1970 (c. 9)
F21I382
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I393
Section 113(3) of that Act (form of documents) shall have effect only in connection with functions relating to matters to which section 7 above applies.
Customs and Excise Management Act 1979 (c. 2)
I404
Section 8(2) and (3) of the Customs and Excise Management Act 1979 (person acting deemed to be proper officer) shall not apply to a person engaged in connection with a function relating to a matter to which section 7 above applies.
I415
1
Section 11 of that Act (assistance to be rendered by police, &c.) shall not apply in connection with a function relating to a matter to which section 7 above applies.
2
A person may rely for the purposes of section 11 of that Act on a statement (written or oral) of an officer of Revenue and Customs that a function does not relate to a matter to which section 7 above applies.
I426
Sections 167 (untrue declarations, &c.) and 168 (counterfeiting documents, &c.) of that Act shall not apply in relation to a declaration, document or statement in respect of a function relating to a matter to which section 7 above applies.
Police and Criminal Evidence Act 1984 (c. 60)
F5I437
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Finance Act 1985 (c. 54)
I448
Section 10 of the Finance Act 1985 (computer records &c.) shall not apply in connection with a function relating to a matter to which section 7 above applies.
Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))
F6I459
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Finance Act 1998 (c. 36)
I4610
In section 163(1) of the Finance Act 1998 (adoption of single currency by other member States) for “any matter under the care and management of the Commissioners of Inland Revenue.” substitute “
any matter for which the Commissioners for Her Majesty’s Revenue and Customs are responsible and to which section 7 of the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters) applies.
”
Regulation of Investigatory Powers Act 2000 (c. 23)
F10I4711
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Finance Act 2002 (c. 23)
F212
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F26...
Sch. 2 para. 13 cross-heading omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 48 para. 21(b)
F25I4813
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F25 13A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Crime (International Co-operation) Act 2003 (c. 32)
F12I4914
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part 2Use of Information
Teaching and Higher Education Act 1998 (c. 30)
I115
The Commissioners may supply information in accordance with section 24 of the Teaching and Higher Education Act 1998 (supply of information in connection with the student loan scheme) only if the information was obtained or is held in the exercise of a function relating to matters to which section 7 above applies.
Employment Relations Act 1999 (c. 26)
I216
The Commissioners may supply information in accordance with section 39 of the Employment Relations Act 1999 (supply of information in connection with the national minimum wage and agricultural wages) only if the information was obtained or is held in the exercise of a function relating to matters to which section 7 above applies.
Immigration and Asylum Act 1999 (c. 33)
F7I317
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Financial Services and Markets Act 2000 (c. 8)
I418
The Commissioners may supply information in accordance with section 350 of the Financial Services and Markets Act 2000 (supply of information to assist with an investigation under section 168 of that Act) only if the information was obtained or is held in the exercise of a function relating to matters to which section 7 above applies.
Terrorism Act 2000 (c. 11)
I519
Information may be supplied in accordance with paragraph 4(2) of Schedule 14 to the Terrorism Act 2000 (exercise of officers' powers) only if the information has not been held solely in the exercise of functions relating to matters to which section 7 above applies.
Nationality, Immigration and Asylum Act 2002 (c. 41)
F8I620
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F27SCHEDULE 3Revenue and Customs Prosecutions Office
F27Appointment of Director
F271
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F272
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F27Money
F273
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F274
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F275
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F27Annual report
F276
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F27Financial year
F277
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F27Status
F278
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 4Consequential Amendments, &c.
Harbours, Docks, and Piers Clauses Act 1847 (c. 27)
I501
In section 14 of the Harbours, Docks and Piers Clauses Act 1847 (watch-houses &c. for customs officers)—
a
for “the Commissioners of her Majesty’s Customs and Excise” substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
,
b
for “the tide surveyors of the Customs” substitute “
officers of Revenue and Customs
”
, and
c
for “the officers of revenue” substitute “
officers of Revenue and Customs
”
.
Public Revenue and Consolidated Fund Charges Act 1854 (c. 94)
I512
In Schedule (B) to the Public Revenue and Consolidated Fund Charges Act (salaries and payments out of Consolidated Fund) omit the entry for the Inland Revenue.
Exchequer and Audit Departments Act 1866 (c. 39)
I523
In section 10 of the Exchequer and Audit Departments Act 1866 (revenues payable to the Bank of England)—
a
omit from the beginning to “at the Bank of England”,
b
for “and all other public moneys” substitute “
All public moneys
”
,
c
for “to that account” substitute “
into the Consolidated Fund
”
, and
d
omit the words from “Provided always,” to the end.
Game Laws Amendment (Scotland) Act 1877 (c. 28)
I534
In section 11 of the Game Laws Amendment (Scotland) Act 1877 (no person to be prosecuted again for same offence) for “the Inland Revenue” substitute “
a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.
”
Inland Revenue Regulation Act 1890 (c. 21)
I545
The Inland Revenue Regulation Act 1890 shall cease to have effect.
Public Accounts and Charges Act 1891 (c. 24)
I556
The Public Accounts and Charges Act 1891 (the only extant substantive provision of which is the provision as to Inland Revenue money in section 1) shall cease to have effect.
Judicial Pensions Act (Northern Ireland) 1951 (c. 20 (N.I))
I567
In paragraph 6(3) of Schedule 2A to the Judicial Pensions Act (Northern Ireland) 1951 (as inserted by Schedule 2 to the Judicial Pensions (Northern Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for “the Inland Revenue” substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
.
County Courts Act (Northern Ireland) 1959 (c. 25 (N.I.))
I578
In paragraph 6(3) of Schedule 2A to the County Courts Act (Northern Ireland) 1959 (as inserted by Schedule 2 to the Judicial Pensions (Northern Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for “the Inland Revenue” substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
.
Resident Magistrates' Pensions Act (Northern Ireland) 1960 (c. 2 (N.I.))
I589
In paragraph 6(3) of Schedule 3 to the Resident Magistrates' Pensions Act (Northern Ireland) 1960 (as inserted by Schedule 2 to the Judicial Pensions (Northern Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for “the Inland Revenue” substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
.
Parliamentary Commissioner Act 1967 (c. 13)
I5910
In Schedule 2 to the Parliamentary Commissioner Act 1967 (departments etc. subject to investigation)—
a
omit “Customs and Excise.”,
b
omit “Inland Revenue”, and
c
at the appropriate place insert “
Her Majesty’s Revenue and Customs
”
.
Taxes Management Act 1970 (c. 9)
I6011
The Taxes Management Act 1970 shall be amended as follows.
I6112
For section 1 (taxes for which Inland Revenue responsible) substitute—
1Responsibility for certain taxes
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of—
a
income tax,
b
corporation tax, and
c
capital gains tax.
I6213
Section 6(3) and (4) and Parts II and III of Schedule 1 (declarations on taking office) shall cease to have effect.
I6314
Section 111(2) (valuation: obstruction) shall cease to have effect.
I6415
In Part I of Schedule 1 (declarations: general and special commissioners, &c.) for “an offence relating to inland revenue,” substitute “
an offence relating to a former Inland Revenue matter (being a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30),
”
.
Finance Act 1972 (c. 41)
I6516
Section 127 of the Finance Act 1972 (exchange of information between the Inland Revenue and Customs and Excise) shall cease to have effect.
Biological Weapons Act 1974 (c. 6)
I6617
In section 1B of the Biological Weapons Act 1974 (Customs and Excise prosecution for a biological weapons offence)—
a
in subsection (1)—
i
for “by order of the Commissioners of Customs and Excise” substitute “
by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs
”
, and
ii
for “if it appears to them” substitute “
if it appears to the Director or to the Commissioners
”
,
b
in subsection (3)—
i
after “instituted” insert “
by order of the Commissioners
”
, and
ii
after “an officer” insert “
of Revenue and Customs
”
,
c
in subsection (4) for “the Commissioners of Customs and Excise” substitute “
the Commissioners
”
,
d
omit subsection (6), and
e
for the heading substitute “
Revenue and Customs prosecutions
”
.
Health and Safety at Work etc. Act 1974 (c. 37)
I6718
1
Section 27A of the Health and Safety at Work etc. Act 1974 (disclosure by Commissioners of Customs and Excise) shall be amended as follows.
2
In subsection (1)—
a
for “the Commissioners of Customs and Excise” substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
,
b
after “obtained” insert “
or held
”
, and
c
for “by the Commissioners” substitute “
by Her Majesty’s Revenue and Customs
”
.
3
In subsection (3) for “the Commissioners of Customs and Excise” substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
.
4
The heading to that section becomes “
Information communicated by Commissioners for Revenue and Customs
”
.
Health and Safety at Work (Northern Ireland) Order 1978 (S.I. 1978/1039 (N.I. 9))
I6819
1
Article 29A of the Health and Safety at Work (Northern Ireland) Order 1978 (disclosure by Commissioners of Customs and Excise) shall be amended as follows.
2
In paragraph (1)—
a
for “the Commissioners of Customs and Excise” substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
,
b
after “obtained” insert “
or held
”
, and
c
for “by the Commissioners” substitute “
by Her Majesty’s Revenue and Customs
”
.
3
In paragraph (3) for “the Commissioners of Customs and Excise” substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
.
4
The heading to that Article becomes “
Information communicated by Commissioners for Revenue and Customs
”
.
Customs and Excise Management Act 1979 (c. 2)
I6920
The Customs and Excise Management Act 1979 shall be amended as follows.
I7021
The following provisions shall cease to have effect—
a
section 6 (appointment of Commissioners of Customs and Excise),
b
section 7 (privileges of Commissioners),
c
section 8(1) (authorisation by Commissioners),
d
section 13 (impersonation),
e
section 14 (surrender of commission, &c.),
f
section 16 (obstruction),
g
section 17 (disposal of duties, &c.),
h
section 18 (remuneration and expenses),
i
section 153 (proof of certain documents),
j
section 155(2) (solicitors), and
k
section 165 (rewards).
I7122
In section 1(1) (interpretation)—
a
for the definition of “assigned matter” substitute—
“assigned matter” means any matter in relation to which the Commissioners, or officers of Revenue and Customs, have a power or duty;
b
for the definition of “the Commissioners” substitute—
“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs
I7223
In section 145 (institution of proceedings)—
a
in subsection (1), for “except by order of the Commissioners” substitute
except—
a
by or with the consent of the Director of Revenue and Customs Prosecutions, or
b
by order of, or with the consent of, the Commissioners for Her Majesty’s Revenue and Customs.
b
in subsection (2)—
i
after “instituted” in both places insert “
by order of the Commissioners
”
, and
ii
after “an officer” insert “
of Revenue and Customs
”
,
c
subsection (4) shall cease to have effect, and
d
in subsection (6), for “by order of the Commissioners or have not been commenced in the name of an officer.” substitute “
in accordance with this section.
”
I7324
In section 146A(7) (time limits), for the words from “means” to the end of the subsection substitute—
a
in England and Wales, means the Director of Revenue and Customs Prosecutions,
b
in Scotland, means the Commissioners or the procurator fiscal, and
c
in Northern Ireland, means the Commissioners.
F3725
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I7426
In section 152(a)
(power to compound offences, &c.) for “compound any proceedings for an offence” substitute “
compound an offence (whether or not proceedings have been instituted in respect of it) and compound proceedings
”
.
I7527
For section 155(1), substitute— “
An officer of Revenue and Customs or other person authorised by the Commissioners may conduct criminal proceedings relating to an assigned matter before a court of summary jurisdiction in Scotland or Northern Ireland.
”
I7628
In section 171 (offences and penalties) after subsection (4) (offence by body corporate) insert—
4A
Subsection (4) shall not apply to an offence which relates to a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).
Judicial Pensions Act 1981 (c. 20)
I7729
In paragraph 6(3) of Schedule 1A to the Judicial Pensions Act 1981 (transfer of accrued benefits), for “the Inland Revenue” substitute “
the Commissioners for Revenue and Customs
”
.
Police and Criminal Evidence Act 1984 (c. 60)
F28I7830
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I7931
Section 114(4) of the Police and Criminal Evidence Act 1984 (application to Revenue and Customs) shall cease to have effect.
Debtors (Scotland) Act 1987 (c. 18)
I8032
The Debtors (Scotland) Act 1987 shall be amended as follows.
I8133
In section 1(5)(d)
(cases where time to pay directions not competent) for “the Inland Revenue” substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
.
I8234
In section 5(4)(d)
(cases where time to pay orders not competent) for “the Inland Revenue” substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
.
Criminal Justice Act 1987 (c. 38)
I8335
1
In section 3(1) and (2) of the Criminal Justice Act 1987 (disclosure)—
a
for “subject to an obligation of secrecy under the Taxes Management Act 1970” substitute “
to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)
”
,
b
for “the Commissioners of Inland Revenue or an officer of those Commissioners”, in each place, substitute “
Her Majesty’s Revenue and Customs
”
,
c
for “an offence relating to inland revenue”, in each place, substitute “
an offence relating to a former Inland Revenue matter
”
, and
d
for “any member of the Crown Prosecution Service” substitute “
the Revenue and Customs Prosecutions Office
”
.
2
At the end of section 3 of that Act add—
8
In subsections (1) and (2) “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.
Consumer Protection Act 1987 (c. 43)
I8436
1
Section 37 of the Consumer Protection Act 1987 (disclosure by Commissioners of Customs and Excise) shall be amended as follows.
2
In subsection (1)—
a
for “the Commissioners of Customs and Excise” substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
,
b
after “obtained” insert “
or held
”
, and
c
for “by the Commissioners” substitute “
by Her Majesty’s Revenue and Customs
”
.
3
In subsection (3) for “the Commissioners of Customs and Excise” substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
.
4
The heading to that section becomes “
Power of Commissioners for Revenue and Customs to disclose information
”
.
Income and Corporation Taxes Act 1988 (c. 1)
F19I8537
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Copyright, Designs and Patents Act 1988 (c. 48)
I8638
Section 112(5) of the Copyright, Designs and Patents Act 1988 (fees) shall cease to have effect.
Finance Act 1989 (c. 26)
I8739
After section 182(10) of the Finance Act 1989 (disclosure) insert—
10A
In this section, in relation to the disclosure of information “identifiable person” means a person whose identity is specified in the disclosure or can be deduced from it.
Police and Criminal Evidence (Northern Ireland) Order 1989 (SI 1989/1341 (N.I. 12))
I8840
Article 85(3) of the Police and Criminal Evidence (Northern Ireland) Order 1989 shall cease to have effect.
Criminal Justice (International Co-operation) Act 1990 (c. 5)
F29I8941
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Child Support Act 1991 (c. 48)
I9042
In Schedule 2 to the Child Support Act 1991 (provision of information to Secretary of State)—
a
for “a person employed in relation to the Inland Revenue”, in each place, substitute “
a Revenue and Customs official
”
,
b
for “the Commissioners of Inland Revenue” substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
, and
c
at the end add—
3
In this Schedule “Revenue and Customs official” has the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).
Social Security Contributions and Benefits Act 1992 (c. 4)
I9143
In section 171 of the Social Security Contributions and Benefits Act 1992 (interpretation), in the definition of “employee” for “the Inland Revenue” substitute “
Her Majesty’s Revenue and Customs
”
.
Social Security Administration Act 1992 (c. 5)
I9244
The Social Security Administration Act 1992 shall be amended as follows.
F22I9345
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I9446
In section 122AA (disclosure of contributions information)—
a
in subsection (1)—
i
for “persons employed in relation to the Inland Revenue” substitute “
Revenue and Customs officials (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)
”
, and
ii
for “the Inland Revenue” substitute “
Her Majesty’s Revenue and Customs
”
, and
b
in the heading for “Inland Revenue” substitute “
Her Majesty’s Revenue and Customs
”
.
I9547
For section 161(1) (the National Insurance Fund) substitute—
1
The National Insurance Fund shall be maintained under the control and management of the Commissioners for Her Majesty’s Revenue and Customs.
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
I9648
In section 167(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (interpretation), in the definition of “employee” for “the Inland Revenue” substitute “
Her Majesty’s Revenue and Customs
”
.
Social Security Administration (Northern Ireland) Act 1992 (c. 8)
F3649
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I9750
In section 116AA of the Social Security Administration (Northern Ireland) Act 1992 (disclosure of contributions information)—
a
in subsection (1)—
i
for “persons employed in relation to the Inland Revenue” substitute “
Revenue and Customs officials (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)
”
, and
ii
for “the Inland Revenue” substitute “
Her Majesty’s Revenue and Customs
”
, and
b
in the heading for “Inland Revenue” substitute “
Her Majesty’s Revenue and Customs
”
.
Pension Schemes Act 1993 (c. 48)
I9851
In section 158 of the Pension Schemes Act 1993 (disclosure)
a
for “persons employed in relation to the Inland Revenue” substitute, in each place, “
Revenue and Customs officials
”
, and
b
at the end add—
9
In this section “Revenue and Customs officials” has the meaning given by section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).
Pension Schemes (Northern Ireland) Act 1993 (c. 49)
I9952
In section 154 of the Pension Schemes (Northern Ireland) Act 1993 (disclosure)—
a
for “persons employed in relation to the Inland Revenue” substitute, in each place, “
Revenue and Customs officials
”
,
b
in subsections (5) and (6)(a) for “the Inland Revenue” substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
, and
c
at the end add—
9
In this section “Revenue and Customs officials” has the meaning given by section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).
Finance Act 1994 (c. 9)
I10053
In Schedule 7 to the Finance Act 1994 (insurance premium tax) paragraph 32 (destination of receipts) shall cease to have effect.
Value Added Tax Act 1994 (c. 23)
I10154
The Value Added Tax Act 1994 shall be amended as follows.
I10255
In Schedule 3B (supply of electronic services in member States) for paragraph 21(1)(b) substitute—
b
section 44 of the Commissioners for Revenue and Customs Act 2005,
I10356
In Schedule 11 (administration, &c.) for paragraph 1 substitute—
1
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of VAT.
Trade Marks Act 1994 (c. 26)
I10457
Section 90(5) of the Trade Marks Act 1994 (destination of fees) shall cease to have effect.
I10558
1
In section 91 of that Act (disclosure by Commissioners of Customs and Excise)—
a
for “the Commissioners of Customs and Excise” substitute “
the Commissioners for her Majesty’s Revenue and Customs
”
,
b
after “obtained” insert “
or is held
”
, and
c
for “their functions” substitute “
functions of Her Majesty’s Revenue and Customs
”
.
2
The heading to that section becomes “
Power of Commissioners for Revenue and Customs to disclose information.
”
Drug Trafficking Act 1994 (c. 37)
I10659
In section 60 of the Drug Trafficking Act 1994 (prosecution by order of the Commissioners)—
a
in subsection (1) for “by order of the Commissioners of Customs and Excise” substitute “
by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs
”
,
b
in subsection (2)—
i
for “so instituted” substitute “
instituted by order of the Commissioners
”
, and
ii
after “an officer” insert “
of Revenue and Customs
”
,
c
subsection (3) shall cease to have effect,
d
in subsection (5)(b) for “by an order made under subsection (1) above” substitute “
in accordance with this section
”
,
e
in subsection (6) omit the definition of “officer”, and
f
for the heading substitute “
Revenue and Customs prosecutions
”
.
Finance Act 1995 (c. 4)
I10760
Section 158 of the Finance Act 1995 (amendment of the Exchequer and Audit Departments Act 1866) shall cease to have effect.
Merchant Shipping Act 1995 (c. 21)
I10861
Section 303 of the Merchant Shipping Act 1995 (expenses of the Commissioners of Customs and Excise) shall cease to have effect.
Criminal Appeal Act 1995 (c. 35)
I10962
For section 22(4)(e) and (f) of the Criminal Appeal Act 1995 (documents: public bodies) substitute—
e
in relation to Her Majesty’s Revenue and Customs, the Commissioners for Her Majesty’s Revenue and Customs,
f
in relation to the Revenue and Customs Prosecutions Office, the Director of Revenue and Customs Prosecutions,
Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)
I11063
1
Section 30 of the Criminal Law (Consolidation) (Scotland) Act 1995 (disclosure of information) shall be amended as follows.
2
In subsection (1)—
a
for “subject to an obligation of secrecy under the Taxes Management Act 1970” substitute “
to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)
”
,
b
for “the Commissioners of Inland Revenue or an officer of those Commissioners” substitute “
Her Majesty’s Revenue and Customs
”
, and
c
for “relating to inland Revenue” substitute “
relating to a former Inland Revenue matter
”
.
3
In subsection (2), for “other than an enactment contained in the Taxes Management Act 1970” substitute “
and is not information to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)
”
.
4
At the end add—
7
In subsection (1) above “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.
Chemical Weapons Act 1996 (c. 6)
I11164
In section 30A of the Chemical Weapons Act 1996 (prosecutions for a chemical weapons offence)—
a
in subsection (1)—
i
for “by order of the Commissioners of Customs and Excise” substitute “
by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs
”
,
ii
for “to them” substitute “
to the Director or to the Commissioners
”
,
b
in subsection (3)—
i
after “instituted” insert “
by order of the Commissioners
”
, and
ii
after “an officer” insert “
of Revenue and Customs
”
,
c
in subsection (4) omit “of Customs and Excise”,
d
subsection (6) shall cease to have effect, and
e
for the heading substitute “
Revenue and Customs prosecutions
”
.
Finance Act 1996 (c. 8)
I11265
In Schedule 5 to the Finance Act 1996 (landfill tax) paragraph 41 (destination of receipts) shall cease to have effect.
Landmines Act 1998 (c. 33)
I11366
In section 21 of the Landmines Act 1998 (Customs and Excise prosecutions)—
a
in subsection (1)—
i
for “by order of the Commissioners of Customs and Excise” substitute “
by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs
”
,
ii
for “to them” substitute “
to the Director or to the Commissioners
”
,
b
in subsection (2)—
i
after “instituted” insert “
by order of the Commissioners
”
, and
ii
after “an officer” insert “
of Revenue and Customs
”
,
c
subsection (3) shall cease to have effect,
d
in subsection (4) omit “of Customs and Excise”,
e
in subsection (5)(b) for “by an order made under subsection (1) above” substitute “
in accordance with this section
”
,
f
subsection (6) shall cease to have effect, and
g
for the heading substitute “
Revenue and Customs prosecutions
”
.
Finance Act 1998 (c. 36)
I11467
Section 145 of the Finance Act 1998 (accounting for property accepted in satisfaction of tax) shall cease to have effect.
I11568
Schedule 18 to that Act (company tax returns &c.) shall have effect—
a
with the substitution for “the Inland Revenue”, in each place, of “
an officer of Revenue and Customs
”
,
b
with the omission of paragraph 95 (meaning of references to Inland Revenue), and
c
with any other necessary consequential modifications.
Crime and Disorder Act 1998 (c. 37)
F30I11669
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Scotland Act 1998 (c. 46)
I11770
The Scotland Act 1998 shall be amended as follows.
I11871
In section 77 (accounting for additional Scottish tax)—
a
in subsection (7) for “section 10 of the Exchequer and Audit Departments Act 1866 (gross revenues of Board’s department to be paid into that Fund after the making of specified deductions)” substitute “
section 44 of the Commissioners for Revenue and Customs Act 2005 (payment into Consolidated Fund)
”
, and
b
subsection (8) shall cease to have effect.
I11972
Section 78(8) (tax reduction: destination of receipts) shall cease to have effect.
Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)
I12073
The Social Security Contributions (Transfer of Functions etc.) Act 1999 shall be amended as follows.
I12174
For section 3(1) to (5) (management of contributions) substitute—
1
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of contributions.
I12275
Section 7 (use of information) shall cease to have effect.
Finance Act 1999 (c. 16)
I12376
In section 135(2) of the Finance Act 1999 (lending to the National Loans Fund), for “section 10 of the Exchequer and Audit Departments Act 1866” substitute “
section 44 of the Commissioners for Revenue and Customs Act 2005
”
.
Crown Prosecution Service Inspectorate Act 2000 (c. 10)
F31I12477
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Terrorism Act 2000 (c. 11)
I12578
In section 121 of the Terrorism Act 2000 (interpretation) for the definition of “customs officer” substitute—
“customs officer” means an officer of Revenue and Customs,
Finance Act 2000 (c. 17)
I12679
The Finance Act 2000 shall be amended as follows.
I12780
Section 148(2) (use of minimum wage information) shall cease to have effect.
I12881
In Schedule 6 (climate change levy) paragraph 140 (destination of receipts) shall cease to have effect.
Capital Allowances Act 2001 (c. 2)
I12982
The Capital Allowances Act 2001 shall be amended as follows.
I13083
1
For “the Inland Revenue”, wherever that expression appears, substitute “
an officer of Revenue and Customs
”
(except as provided in paragraph 84).
2
For “the Board of Inland Revenue”, wherever that expression appears, substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
.
F15I13184
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I13285
Section 576 (meaning of “the Inland Revenue”, &c) shall cease to have effect.
I13386
In Part 2 of Schedule 1—
a
the entry for “the Board of Inland Revenue” shall cease to have effect, and
b
the entry for “the Inland Revenue” shall cease to have effect.
Anti-terrorism, Crime and Security Act 2001 (c. 24)
I13487
In section 53 of the Anti-terrorism, Crime and Security Act (Customs and Excise prosecution for a nuclear weapons offence)—
a
in subsection (1)—
i
for “by order of the Commissioners of Customs and Excise” substitute “
by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs
”
, and
ii
for “if it appears to them” substitute “
if it appears to the Director or to the Commissioners
”
,
b
in subsection (3)—
i
after “instituted” insert “
by order of the Commissioners
”
, and
ii
after “an officer” insert “
of Revenue and Customs
”
,
c
in subsection (4) leave out “of Customs and Excise”,
d
omit subsection (6), and
e
for the heading substitute “
Revenue and Customs prosecutions
”
.
Tax Credits Act 2002 (c. 21)
I13588
For section 2 of the Tax Credits Act 2002 (functions of Inland Revenue) substitute—
2Functions of Commissioners for Revenue and Customs
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of tax credits.
I13689
Section 40(1)(a) of that Act (annual reports) shall cease to have effect.
I13790
For section 53 of that Act, susbtitute—
53General functions of Commissioners for Revenue and Customs
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of child benefit and guardian’s allowance.
I13891
Paragraph 2 of Schedule 5 to that Act (use and disclosure of information) shall cease to have effect.
I13992
To the extent that the Tax Credits Act 1999 (c. 10) is saved by the Tax Credits Act 2002 (Commencement No. 4, Transitional and Savings) Order 2003 (S.I. 2003/962), the modifications made by paragraphs 88 to 91 shall have effect in relation to the relevant provisions of that Act as they have effect in relation to the Tax Credits Act 2002 (c. 21).
Employment Act 2002 (c. 22)
I14093
Section 5 of the Employment Act 2002 (functions of Inland Revenue) shall cease to have effect.
Finance Act 2002 (c. 23)
I14194
The Finance Act 2002 shall be amended as follows.
I14295
1
In section 135 (requirement to use electronic communications)—
a
in subsection (1) for “the Commissioners of Inland Revenue” substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
,
b
in subsections (2) to (5) for “Inland Revenue”, in each place, substitute “
Revenue and Customs
”
, and
c
in subsection (10) for the definition of “the Inland Revenue” substitute—
“the Revenue and Customs” means—
a
the Commissioners,
b
any officer of Revenue and Customs, and
c
any other person who for the purposes of electronic communications is acting under the authority of the Commissioners;
F42
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I14396
In Schedule 13 (tax relief for expenditure on vaccine research, &c.) paragraph 26 (deduction of tax credits from Revenue’s gross receipts) shall cease to have effect.
Proceeds of Crime Act 2002 (c. 29)
F32I14497
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11I14598
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I14699
In section 451 of that Act (Customs and Excise prosecutions)—
a
in subsection (1), for “by order of the Commissioners of Customs and Excise” substitute “
by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs
”
,
b
for subsection (2) substitute—
2
Where proceedings under subsection (1) are instituted by the Commissioners, the proceedings must be brought in the name of an officer of Revenue and Customs.
c
subsection (3) shall cease to have effect,
d
in subsection (5) for “customs officer”, in each place, substitute “
officer of Revenue and Customs
”
, and
e
for the heading substitute “
Revenue and Customs prosecutions
”
.
I147100
In Schedule 8 to that Act (declarations) for “an offence relating to inland revenue,”, in each place, substitute “
an offence relating to a former Inland Revenue matter (being a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30),
”
.
Income Tax (Earnings and Pensions) Act 2003 (c. 1)
I148101
The Income Tax (Earnings and Pensions) Act 2003 shall be amended as follows.
I149102
1
For the expression “the Inland Revenue”, wherever it appears, substitute “
an officer of Revenue and Customs
”
(except as provided in paragraphs 109, 117 and 118).
2
For the expression “the Board of Inland Revenue”, wherever it appears, substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
.
3
In the following provisions for “Board” substitute “
Commissioners
”
and for “Board's” substitute “
Commissioners'
”
a
section 28(6),
F13b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
e
section 343,
f
section 355,
g
section 594,
h
section 647,
i
section 691,
j
section 703,
k
section 704, and
l
the title of section 717.
I150103
1
In the following provisions for “they” or “them” in each place substitute “
the officer
”
a
section 58(3),
b
section 65(3),
c
section 79(2),
d
section 96(2),
e
section 179(3),
f
section 312(5),
g
section 344(3),
h
section 392(4) and (5),
i
section 421J(4),
j
paragraph 81(1) and (3) of Schedule 2,
k
paragraph 84(2) of Schedule 2,
l
paragraph 85(1) of Schedule 2,
m
paragraph 93(1) of Schedule 2,
n
paragraph 40(1) and (3) of Schedule 3,
o
paragraph 42(2A) of Schedule 3,
p
paragraph 43 of Schedule 3,
q
paragraph 44(1) of Schedule 3,
r
paragraph 45(1) of Schedule 3,
s
paragraph 28(1) and (3) of Schedule 4,
t
paragraph 30(3) of Schedule 4,
u
paragraph 31 of Schedule 4,
v
paragraph 32(1) of Schedule 4,
w
paragraph 33(1) of Schedule 4,
x
paragraph 46(2) of Schedule 5,
y
paragraph 46(3) of Schedule 5,
z
paragraph 47 of Schedule 5, and
aa
paragraph 51(1) of Schedule 5.
2
In the following provisions for “their” in each place substitute “
the officer's
”
a
section 715(3)(b),
b
paragraph 85(3) of Schedule 2,
c
paragraph 93(1)(a) of Schedule 2,
d
paragraph 41(2) of Schedule 3,
e
paragraph 44(3) of Schedule 3,
f
paragraph 45(1) of Schedule 3,
g
paragraph 29(2) of Schedule 4,
h
paragraph 32(3) of Schedule 4,
i
paragraph 33(1) of Schedule 4,
j
paragraph 46(2) and (3) of Schedule 5,
k
paragraph 47(1)(b) and (3)(b) of Schedule 5,
l
paragraph 49(2) and (3) of Schedule 5, and
m
paragraph 51(1) of Schedule 5.
3
In the following provisions in each place for “their” substitute “
the
”
a
paragraph 81(3) of Schedule 2,
b
paragraph 82(2) of Schedule 2,
c
paragraph 85(3) of Schedule 2,
d
paragraph 40(3) of Schedule 3,
e
paragraph 43 of Schedule 3,
f
paragraph 28(3) of Schedule 4,
g
paragraph 31 of Schedule 4, and
h
paragraph 47(1)(a) and (3)(a) of Schedule 5.
4
In the following provisions omit “their”—
a
paragraph 84(2) of Schedule 2,
b
paragraph 42(2A) of Schedule 3, and
c
paragraph 30(3) of Schedule 4.
F14I151104
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I152105
In section 58(3) for “are” substitute “
is
”
.
I153106
In section 65—
a
in subsection (3) for “are” substitute “
is
”
, and
b
in subsection (4) for “agree” substitute “
agrees
”
.
I154107
In section 79(2) for “are” substitute “
is
”
.
I155108
In section 96—
a
in subsection (2) for “are” substitute “
is
”
, and
b
in subsection (3) for “agree” substitute “
agrees
”
.
I156109
In section 179(3) for “the Inland Revenue are” substitute “
an officer of Revenue and Customs is
”
.
I157110
In section 183(1)(a) for “require” substitute “
requires
”
.
I158111
In section 312(5) for “have” substitute “
has
”
.
I159112
In section 344(3) for “are satisfied” substitute “
is satisfied
”
.
I160113
In section 392(4) and (5) for “are satisfied” substitute “
is satisfied
”
.
I161114
In section 511(2)—
a
in paragraph (a) for “are” substitute “
is
”
, and
b
in paragraph (b) for “direct” substitute “
directs
”
.
I162115
In section 514(2)—
a
in paragraph (a) for “are” substitute “
is
”
, and
b
in paragraph (b) for “direct” substitute “
directs
”
.
I163116
In section 647(3)(b) for “is” substitute “
are
”
.
I164117
In section 684, in paragraph 8 of the list of provisions for “the Board or the Inland Revenue” substitute “
Her Majesty’s Revenue and Customs
”
.
I165118
In section 715(3)(b) for “Inland Revenue’s refusal to approve” substitute “
a refusal by an officer of Revenue and Customs to approve
”
.
I166119
Section 720 (meaning of “Inland Revenue”, &c) shall cease to have effect.
I167120
In Part 2 of Schedule 1, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.
I168121
In Schedule 2—
a
in paragraph 81—
i
in sub-paragraph (1), for “are” substitute “
is
”
, and
ii
in sub-paragraph (3), for “have” substitute “
has
”
,
b
in paragraph 82(1) for “refuse” substitute “
refuses
”
,
c
in paragraph 85(1) for “decide” substitute “
decides
”
,
d
in paragraph 93(1)(a) for “require” substitute “
requires
”
, and
e
in paragraph 100, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.
I169122
In Schedule 3—
a
in paragraph 40—
i
in sub-paragraph (1) for “are” substitute “
is
”
, and
ii
in sub-paragraph (3) for “have” substitute “
has
”
,
b
in paragraph 41(1) for “refuse” substitute “
refuses
”
,
c
in paragraph 43 for “have” in each place substitute “
has
”
,
d
in paragraph 44(1) for “decide” in each place substitute “
decides
”
,
e
in paragraph 45(1) for “require” substitute “
requires
”
, and
f
in paragraph 49 of Schedule 3, omit the entry for “the Inland Revenue”.
I170123
In Schedule 4—
a
in paragraph 28—
i
in sub-paragraph (1) for “are” substitute “
is
”
, and
ii
in sub-paragraph (3) for “have” substitute “
has
”
,
b
in paragraph 29(1) for “refuse” substitute “
refuses
”
,
c
in paragraph 31 for “have” in each place substitute “
has
”
,
d
in paragraph 32(1) for “decide” in each place substitute “
decides
”
,
e
in paragraph 33(1)(a) for “require” substitute “
requires
”
, and
f
in paragraph 37 omit the entry for “the Inland Revenue”.
I171124
In Schedule 5—
a
in paragraph 46—
i
in sub-paragraphs (2) and (3) for “give” substitute “
gives
”
, and
ii
in sub-paragraph (6) for “discover” substitute “
discovers
”
,
b
in paragraph 47—
i
in sub-paragraph (1) for “give” substitute “
gives
”
and for “have” substitute “
has
”
,
ii
in sub-paragraph (2) for “conclude” substitute “
concludes
”
, and
iii
in sub-paragraph (3) for “give” substitute “
gives
”
and for “have” substitute “
has
”
,
c
in paragraph 48(5) for “have” substitute “
has
”
,
d
in paragraph 49(1) and (2) for “do” substitute “
does
”
,
e
in paragraph 51(1)(a) for “require” substitute “
requires
”
, and
f
in paragraph 59 omit the entry for “the Inland Revenue”.
Finance Act 2003 (c. 14)
F23I172125
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F23I173126
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F23I174127
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dealing in Cultural Objects (Offences) Act 2003 (c. 27)
I175128
In section 4 of the Dealing in Cultural Objects (Offences) Act 2003 (Customs and Excise prosecutions)—
a
in subsection (1)—
i
for “by order of the Commissioners of Customs and Excise” substitute “
by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs
”
, and
ii
for “if it appears to them” substitute “
if it appears to the Director or to the Commissioners
”
,
b
in subsection (3)—
i
after “instituted” insert “
by order of the Commissioners
”
, and
ii
after “an officer” insert “
of Revenue and Customs
”
,
c
in subsection (4) omit “of Customs and Excise”,
d
omit subsection (6), and
e
for the heading substitute “
Revenue and Customs prosecutions
”
.
Criminal Justice Act 2003 (c. 44)
I176129
In section 27 of the Criminal Justice Act 2003 (interpretation)—
a
in the definition of “investigating officer”, after “means” insert “
an officer of Revenue and Customs, appointed in accordance with section 2(1) of the Commissioners for Revenue and Customs Act 2005, or
”
, and
b
in the definition of “relevant prosecutor”, omit items (e) and (f) and after item (b) insert—
ba
the Director of Revenue and Customs Prosecutions,
I177130
In section 29 of that Act (new method of instituting proceedings), in subsection (5) after paragraph (c) insert—
ca
the Director of Revenue and Customs Prosecutions or a person authorised by him to institute criminal proceedings,
Income Tax (Trading and Other Income) Act 2005 (c. 5)
I178131
The Income Tax (Trading and Other Income) Act 2005 shall be amended as follows.
I179132
1
For the expression “the Inland Revenue”, wherever it appears, substitute “
an officer of Revenue and Customs
”
(except as provided by paragraph 133(2)(b) and (5)).
2
For the expression “the Board of Inland Revenue”, wherever it appears, substitute “
the Commissioners for Her Majesty’s Revenue and Customs
”
.
3
In the following provisions, for “Board” substitute “
Commissioners
”
and for “Board's” substitute “
Commissioners'
”
F24a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
section 695(4),
c
section 698(3) and (4),
d
section 699(2),
F18e
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
f
section 757(3),
g
section 762(2),
h
the title of section 873, and
i
section 883(3).
I180133
F161
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
In section 218—
a
in subsections (1) and (2) for “do” substitute “
does
”
, and
b
in subsection (3)(a) for “the Inland Revenue are not” substitute “
the officer is not
”
.
F173
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
In section 647(1)
a
for “them” substitute “
the officer
”
,
b
for “they” in each place substitute “
the officer
”
, and
c
for “consider” substitute “
considers
”
.
F35
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
In section 758(5) for “has” substitute “
have
”
'.
I181134
1
In section 878(1), omit the definitions of “the Board of Inland Revenue” and “the Inland Revenue”.
2
In Part 2 of Schedule 4, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.
I182SCHEDULE 5Repeals
Sch. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(i)
Short title and chapter | Extent 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—
|
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”. |
Sch. 2 para. 1 cross-heading substituted (8.2.2007) by Wireless Telegraphy Act 2006 (c. 36), s. 126(2), Sch. 7 para. 38(b)