23.The Act consolidates former criminal offence provisions relating to the Inland Revenue and HM Customs & Excise, to create a single framework for these offences within HMRC. In addition to consolidating those offence provisions, the Act brings their penalties into line with the equivalent Police offences. The offences are assaulting, obstructing or impersonating an officer of Revenue and Customs. Section 33 provides HMRC officers, where authorised by Commissioners, with the power of arrest for these offences.
24.The Act also repeals the existing offence of bribery and collusion in respect of Customs and Excise matters, without replacement. Matters of corruption are covered within HMRC by the Prevention of Corruption Act 1906 and the common law offences of misbehaviour in public office and bribery.
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