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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2005/11/section/26</dc:identifier><dc:title>Commissioners for Revenue and Customs Act 2005</dc:title><dc:description>An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-03-04</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-02-12</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2005"/><ukm:Number Value="11"/><ukm:EnactmentDate Date="2005-04-07"/><ukm:ISBN Value="0105412058"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectedClass="UnitedKingdomPublicGeneralAct" AffectingNumber="1" AffectingYear="2019" AffectingProvisions="s. 9" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2005/11" AffectedYear="2005" AffectedExtent="E+W+S+N.I." AffectingEffectsExtent="E+W" EffectId="key-e67e86b0b9fefe356c66d259bfa6e677" AffectedNumber="11" Type="inserted" AffectedProvisions="s. 18(2)(ia)" Modified="2022-01-12T10:57:51Z" URI="http://www.legislation.gov.uk/id/effect/key-e67e86b0b9fefe356c66d259bfa6e677" Row="9" AffectingClass="WelshNationalAssemblyAct" AffectingURI="http://www.legislation.gov.uk/id/anaw/2019/1"><ukm:AffectedTitle>Commissioners for Revenue and Customs Act 2005</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-18-2-ia" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/2/ia" FoundRef="section-18">s. 18(2)(ia)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Childcare Funding (Wales) Act 2019</ukm:AffectingTitle><ukm:AffectingTitle xml:lang="cy">Deddf Cyllido Gofal Plant (Cymru) 2019</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="section-9" URI="http://www.legislation.gov.uk/id/anaw/2019/1/section/9">s. 9</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="section-13" URI="http://www.legislation.gov.uk/id/anaw/2019/1/section/13">s. 13</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Applied="false" Prospective="true" Qualification=""/></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/26/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/26/notes"/><ukm:Alternatives><ukm:Alternative Date="2008-03-03" URI="http://www.legislation.gov.uk/ukpga/2005/11/pdfs/ukpgaen_20050011_en.pdf" Title="Explanatory Note"/></ukm:Alternatives>       
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/body" NumberOfProvisions="61" RestrictStartDate="2026-02-12"><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/crossheading/proceedings" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/crossheading/proceedings" NumberOfProvisions="4" id="crossheading-proceedings" RestrictExtent="E+W+S+N.I." RestrictStartDate="2014-04-22"><Title><Emphasis>Proceedings</Emphasis></Title><P1group RestrictStartDate="2009-07-21"><Title>Rewards</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/26" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/26" id="section-26"><Pnumber PuncAfter=""><CommentaryRef Ref="key-2cfc2d616a694ce6d874e7a14547d5c1"/><CommentaryRef Ref="key-724108cbb8bf27d31bf75e35b4cf496a"/><CommentaryRef Ref="key-649dea7ba32fee267775e1d31c1a6ae9"/>26</Pnumber><P1para><Text>The Commissioners may pay a reward to a person in return for a service which relates to a function of—</Text><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/26/a" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/26/a" id="section-26-a"><Pnumber>a</Pnumber><P3para><Text>the Commissioners, or</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/26/b" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/26/b" id="section-26-b"><Pnumber>b</Pnumber><P3para><Text>an officer of Revenue and Customs.</Text></P3para></P3></P1para></P1></P1group></Pblock></Body></Primary><Commentaries><Commentary id="key-2cfc2d616a694ce6d874e7a14547d5c1" Type="I"><Para><Text>S. 26 in force at 7.4.2005  by <Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="cz9mh29t1-00188" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>, <CitationSubRef id="cz9mh29t1-00189" CitationRef="cz9mh29t1-00188" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/1" SectionRef="article-2-1" Operative="true">art. 2(1)</CitationSubRef></Text></Para></Commentary><Commentary id="key-649dea7ba32fee267775e1d31c1a6ae9" Type="C"><Para><Text><CitationSubRef SectionRef="section-26" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/26" id="cb5838332-00235">S. 26</CitationSubRef> modified (21.7.2009) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009" id="cb5838332-00236">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>, <CitationSubRef SectionRef="section-7-8-f" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/7/8/f" CitationRef="cb5838332-00236" Operative="true" id="cb5838332-00237">ss. 7(8)(f)</CitationSubRef>, <CitationSubRef SectionRef="section-58-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" CitationRef="cb5838332-00236" id="cb5838332-00238">58(1)</CitationSubRef> (with <CitationSubRef SectionRef="section-36-4" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" CitationRef="cb5838332-00236" id="cb5838332-00239">s. 36(4)</CitationSubRef>)</Text></Para></Commentary><Commentary id="key-724108cbb8bf27d31bf75e35b4cf496a" Type="C"><Para><Text><CitationSubRef SectionRef="section-26" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/26" id="cb5838332-00325">S. 26</CitationSubRef> modified (21.7.2009) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009" id="cb5838332-00326">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>, <CitationSubRef SectionRef="section-11-7-e" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/11/7/e" CitationRef="cb5838332-00326" Operative="true" id="cb5838332-00327">ss. 11(7)(e)</CitationSubRef>, <CitationSubRef SectionRef="section-58-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" CitationRef="cb5838332-00326" id="cb5838332-00328">58(1)</CitationSubRef> (with <CitationSubRef SectionRef="section-36-4" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" CitationRef="cb5838332-00326" id="cb5838332-00329">s. 36(4)</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>