SCHEDULES
SCHEDULE 2Functions of Commissioners and Officers: Restrictions, &c.
Part 1General
F1Wireless Telegraphy Act 2006 (c. 36)
F7I71
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Taxes Management Act 1970 (c. 9)
F10I82
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I93
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)
I104
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.
I115
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.
I126
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)
F3I137
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Finance Act 1985 (c. 54)
I148
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))
F4I159
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Finance Act 1998 (c. 36)
I1610
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)
F8I1711
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Finance Act 2002 (c. 23)
F212
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F12...
Sch. 2 para. 13 cross-heading omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 48 para. 21(b)
F11I1813
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F11 13A
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Crime (International Co-operation) Act 2003 (c. 32)
F9I1914
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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)
F5I317
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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)
F6I620
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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)