Functions

Power to transfer functions
8
1
After section 5 of the Ministers of the Crown Act 1975 (c. 26) (transfer of functions orders: supplemental) insert—

The Commissioners for Her Majesty’s Revenue and Customs
5A
1
The Commissioners for Her Majesty’s Revenue and Customs shall be treated for the purposes of section 1(1)(a) and (c) as if they were a Minister of the Crown.
2
The officers of Revenue and Customs shall be treated for the purposes of section 1(1)(a) and (c) as if they were a Minister of the Crown.
3
An Order in Council under this Act may not provide for the transfer of a function specified in section 5(1) of the Commissioners for Revenue and Customs Act 2005.
4
An Order in Council under section 1 above transferring a function to the Commissioners or to officers of Revenue and Customs—
a
may restrict or prohibit the exercise of specified powers in relation to that function, and
b
may provide that the function may be exercised only with the consent of a specified Minister of the Crown.
2
For the purposes of sections 63 and 108 of the Scotland Act 1998 (c. 46) (transfer of functions)—
a
the Commissioners shall be treated as a Minister of the Crown, and
b
the officers of Revenue and Customs shall be treated as a Minister of the Crown.
3
An Order in Council under section 63 or 108 of that Act—
a
may not make provision about a function specified in section 5(1) of this Act, and
b
if it transfers a function to the Commissioners or to officers of Revenue and Customs—
i
may restrict or prohibit the exercise of specified powers in relation to that function, and
ii
may provide that the function may be exercised only with the consent of a specified member of the Scottish Executive.
4
For the purposes of section 22 of and Schedule 3 to the Government of Wales Act 1998 (c. 38) (transfer of functions)—
a
the Commissioners shall be treated as a Minister of the Crown, and
b
the officers of Revenue and Customs shall be treated as a Minister of the Crown.
5
An Order in Council under section 22 of that Act may not make provision about a function specified in section 5(1) of this Act.