http://www.legislation.gov.uk/ukpga/2005/11/section/51Commissioners for Revenue and Customs Act 2005An 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.texttext/xmlenStatute Law Database2026-09-01Expert Participation2026-08-18 <Emphasis>General</Emphasis>Interpretation511In this Act—except where otherwise expressly provided, “enactment” includes—an Act of the Scottish Parliament,an instrument made under an Act of the Scottish Parliament,an Act of the National Assembly for Wales,an instrument made under an Act of the National Assembly for Wales,Northern Ireland legislation, andan instrument made under Northern Ireland legislation,“officer of Revenue and Customs” means a person appointed under section 2, and“revenue” has the meaning given by section 5(4).2In this Act—a“function” means any power or duty (including a power or duty that is ancillary to another power or duty), andba reference to the functions of the Commissioners or of officers of Revenue and Customs is a reference to the functions conferred—iby or by virtue of this Act, oriiby or by virtue of any enactment passed or made after the commencement of this Act.2ABut a reference to the functions of the Commissioners or of officers of Revenue and Customs does not include a function which—ais conferred on them by or by virtue of an Act of the Scottish Parliament or an instrument made under such an Act, andbrelates to a devolved tax within the meaning of the Scotland Act 1998.2BNor does such a reference include a function which—ais conferred on the Commissioners or on officers of Revenue and Customs by or by virtue of an Act of the National Assembly for Wales or an instrument made under such an Act, andbrelates to a devolved tax within the meaning of the Government of Wales Act 2006.3A reference in this Act, in an enactment amended by this Act or, subject to express provision to the contrary, in any future enactment, to responsibility for collection and management of revenue has the same meaning as references to responsibility for care and management of revenue in enactments passed before this Act.4In this Act a reference to information acquired in connection with a matter includes a reference to information held in connection with that matter.S. 51 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)S. 51(2A) inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(6), 44(2)(b)S. 51(2B) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(13), 29(2)(b), (3)Words in s. 51(1) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(12), 29(2)(b), (3)