Source: http://www.legislation.gov.uk/ukpga/2005/11/schedule/4
Timestamp: 2017-09-24 16:09:45
Document Index: 498877330

Matched Legal Cases: ['art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 1', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 1', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 1', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 1', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 1', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 1', 'art. 2', 'art. 1', 'art. 1', 'art. 2', 'art 2', 'art. 2']

Commissioners for Revenue and Customs Act 2005, SCHEDULE 4 is up to date with all changes known to be in force on or before 24 September 2017. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Sch. 4 para. 70-72 omitted by 2012 c. 11 Sch. 2 para. 3(3)
SCHEDULE 4E+W+S+N.I.Consequential Amendments, &c.
Harbours, Docks, and Piers Clauses Act 1847 (c. 27)E+W+S+N.I.
1In section 14 of the Harbours, Docks and Piers Clauses Act 1847 (watch-houses &c. for customs officers)—E+W+S+N.I.
(a)for “the Commissioners of her Majesty’s Customs and Excise” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”,
(b)for “the tide surveyors of the Customs” substitute “ officers of Revenue and Customs ”, and
(c)for “the officers of revenue” substitute “ officers of Revenue and Customs ”.
I1Sch. 4 para. 1 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Public Revenue and Consolidated Fund Charges Act 1854 (c. 94)E+W+S+N.I.
2In Schedule (B) to the Public Revenue and Consolidated Fund Charges Act (salaries and payments out of Consolidated Fund) omit the entry for the Inland Revenue.E+W+S+N.I.
I2Sch. 4 para. 2 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Exchequer and Audit Departments Act 1866 (c. 39)E+W+S+N.I.
3In section 10 of the Exchequer and Audit Departments Act 1866 (revenues payable to the Bank of England)—E+W+S+N.I.
(a)omit from the beginning to “at the Bank of England”,
(b)for “and all other public moneys” substitute “ All public moneys ”,
(c)for “to that account” substitute “ into the Consolidated Fund ”, and
(d)omit the words from “Provided always,” to the end.
I3Sch. 4 para. 3 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Game Laws Amendment (Scotland) Act 1877 (c. 28)E+W+S+N.I.
4In section 11 of the Game Laws Amendment (Scotland) Act 1877 (no person to be prosecuted again for same offence) for “the Inland Revenue” substitute “ a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30. ”E+W+S+N.I.
I4Sch. 4 para. 4 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Inland Revenue Regulation Act 1890 (c. 21)E+W+S+N.I.
5The Inland Revenue Regulation Act 1890 shall cease to have effect.E+W+S+N.I.
I5Sch. 4 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Public Accounts and Charges Act 1891 (c. 24)E+W+S+N.I.
6The Public Accounts and Charges Act 1891 (the only extant substantive provision of which is the provision as to Inland Revenue money in section 1) shall cease to have effect.E+W+S+N.I.
I6Sch. 4 para. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Judicial Pensions Act (Northern Ireland) 1951 (c. 20 (N.I))E+W+S+N.I.
7In paragraph 6(3) of Schedule 2A to the Judicial Pensions Act (Northern Ireland) 1951 (as inserted by Schedule 2 to the Judicial Pensions (Northern Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.E+W+S+N.I.
I7Sch. 4 para. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
8In paragraph 6(3) of Schedule 2A to the County Courts Act (Northern Ireland) 1959 (as inserted by Schedule 2 to the Judicial Pensions (Northern Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.E+W+S+N.I.
I8Sch. 4 para. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Resident Magistrates' Pensions Act (Northern Ireland) 1960 (c. 2 (N.I.))E+W+S+N.I.
9In paragraph 6(3) of Schedule 3 to the Resident Magistrates' Pensions Act (Northern Ireland) 1960 (as inserted by Schedule 2 to the Judicial Pensions (Northern Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.E+W+S+N.I.
I9Sch. 4 para. 9 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
10In Schedule 2 to the Parliamentary Commissioner Act 1967 (departments etc. subject to investigation)—E+W+S+N.I.
(a)omit “Customs and Excise.”,
(b)omit “Inland Revenue”, and
(c)at the appropriate place insert “ Her Majesty’s Revenue and Customs ”.
I10Sch. 4 para. 10 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
11The Taxes Management Act 1970 shall be amended as follows.E+W+S+N.I.
I11Sch. 4 para. 11 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
12For section 1 (taxes for which Inland Revenue responsible) substitute—E+W+S+N.I.
“1Responsibility for certain taxes
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of—
I12Sch. 4 para. 12 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
13Section 6(3) and (4) and Parts II and III of Schedule 1 (declarations on taking office) shall cease to have effect.E+W+S+N.I.
I13Sch. 4 para. 13 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
14Section 111(2) (valuation: obstruction) shall cease to have effect.E+W+S+N.I.
I14Sch. 4 para. 14 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
15In Part I of Schedule 1 (declarations: general and special commissioners, &c.) for “an offence relating to inland revenue,” substitute “ an offence relating to a former Inland Revenue matter (being a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30), ”.E+W+S+N.I.
I15Sch. 4 para. 15 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Finance Act 1972 (c. 41)E+W+S+N.I.
16Section 127 of the Finance Act 1972 (exchange of information between the Inland Revenue and Customs and Excise) shall cease to have effect.E+W+S+N.I.
I16Sch. 4 para. 16 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
17In section 1B of the Biological Weapons Act 1974 (Customs and Excise prosecution for a biological weapons offence)—E+W+S+N.I.
(i)for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”, and
(ii)for “if it appears to them” substitute “ if it appears to the Director or to the Commissioners ”,
(i)after “instituted” insert “ by order of the Commissioners ”, and
(ii)after “an officer” insert “ of Revenue and Customs ”,
(c)in subsection (4) for “the Commissioners of Customs and Excise” substitute “ the Commissioners ”,
(d)omit subsection (6), and
(e)for the heading substitute “ Revenue and Customs prosecutions ”.
I17Sch. 4 para. 17 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
18(1)Section 27A of the Health and Safety at Work etc. Act 1974 (disclosure by Commissioners of Customs and Excise) shall be amended as follows.E+W+S+N.I.
(a)for “the Commissioners of Customs and Excise” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”,
(b)after “obtained” insert “ or held ”, and
(c)for “by the Commissioners” substitute “ by Her Majesty’s Revenue and Customs ”.
(3)In subsection (3) for “the Commissioners of Customs and Excise” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.
(4)The heading to that section becomes “ Information communicated by Commissioners for Revenue and Customs ”.
I18Sch. 4 para. 18 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
19(1)Article 29A of the Health and Safety at Work (Northern Ireland) Order 1978 (disclosure by Commissioners of Customs and Excise) shall be amended as follows.E+W+S+N.I.
(3)In paragraph (3) for “the Commissioners of Customs and Excise” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.
(4)The heading to that Article becomes “ Information communicated by Commissioners for Revenue and Customs ”.
I19Sch. 4 para. 19 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
20The Customs and Excise Management Act 1979 shall be amended as follows.E+W+S+N.I.
I20Sch. 4 para. 20 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I21Sch. 4 para. 21 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
22In section 1(1) (interpretation)—E+W+S+N.I.
(a)for the definition of “assigned matter” substitute—
““assigned matter” means any matter in relation to which the Commissioners, or officers of Revenue and Customs, have a power or duty;”, and
““the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs”.
I22Sch. 4 para. 22 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
23In section 145 (institution of proceedings)—E+W+S+N.I.
(a)in subsection (1), for “except by order of the Commissioners” substitute “except—
(a)by or with the consent of the Director of Revenue and Customs Prosecutions, or
(i)after “instituted” in both places insert “ by order of the Commissioners ”, and
(c)subsection (4) shall cease to have effect, and
(d)in subsection (6), for “by order of the Commissioners or have not been commenced in the name of an officer.” substitute “ in accordance with this section. ”
I23Sch. 4 para. 23 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
24In section 146A(7) (time limits), for the words from “means” to the end of the subsection substitute—E+W+S+N.I.
“(a)in England and Wales, means the Director of Revenue and Customs Prosecutions,
I24Sch. 4 para. 24 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F1Sch. 4 para. 25 omitted (with application in accordance with s. 174(5) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 174(4)
26In section 152(a) (power to compound offences, &c.) for “compound any proceedings for an offence” substitute “ compound an offence (whether or not proceedings have been instituted in respect of it) and compound proceedings ”.E+W+S+N.I.
I25Sch. 4 para. 26 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
27For section 155(1), substitute— “ An officer of Revenue and Customs or other person authorised by the Commissioners may conduct criminal proceedings relating to an assigned matter before a court of summary jurisdiction in Scotland or Northern Ireland. ”E+W+S+N.I.
I26Sch. 4 para. 27 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
28In section 171 (offences and penalties) after subsection (4) (offence by body corporate) insert—E+W+S+N.I.
“(4A)Subsection (4) shall not apply to an offence which relates to a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).”
I27Sch. 4 para. 28 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
29In paragraph 6(3) of Schedule 1A to the Judicial Pensions Act 1981 (transfer of accrued benefits), for “the Inland Revenue” substitute “ the Commissioners for Revenue and Customs ”.E+W+S+N.I.
I28Sch. 4 para. 29 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F2Sch. 4 para. 30 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 15
I29Sch. 4 para. 30 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
31Section 114(4) of the Police and Criminal Evidence Act 1984 (application to Revenue and Customs) shall cease to have effect.E+W+S+N.I.
I30Sch. 4 para. 31 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Debtors (Scotland) Act 1987 (c. 18)E+W+S+N.I.
32The Debtors (Scotland) Act 1987 shall be amended as follows.E+W+S+N.I.
I31Sch. 4 para. 32 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
33In section 1(5)(d) (cases where time to pay directions not competent) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.E+W+S+N.I.
I32Sch. 4 para. 33 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
34In section 5(4)(d) (cases where time to pay orders not competent) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.E+W+S+N.I.
I33Sch. 4 para. 34 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
35(1)In section 3(1) and (2) of the Criminal Justice Act 1987 (disclosure)—E+W+S+N.I.
(a)for “subject to an obligation of secrecy under the Taxes Management Act 1970” substitute “ to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2) ”,
(b)for “the Commissioners of Inland Revenue or an officer of those Commissioners”, in each place, substitute “ Her Majesty’s Revenue and Customs ”,
(c)for “an offence relating to inland revenue”, in each place, substitute “ an offence relating to a former Inland Revenue matter ”, and
(d)for “any member of the Crown Prosecution Service” substitute “ the Revenue and Customs Prosecutions Office ”.
(2)At the end of section 3 of that Act add—
“(8)In subsections (1) and (2) “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.”
I34Sch. 4 para. 35 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
36(1)Section 37 of the Consumer Protection Act 1987 (disclosure by Commissioners of Customs and Excise) shall be amended as follows.E+W+S+N.I.
(4)The heading to that section becomes “ Power of Commissioners for Revenue and Customs to disclose information ”.
I35Sch. 4 para. 36 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F337. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F3Sch. 4 para. 37 repealed (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 10 Pt. 1 (with Sch. 9 paras. 1-9, 22)
I36Sch. 4 para. 37 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
38Section 112(5) of the Copyright, Designs and Patents Act 1988 (fees) shall cease to have effect.E+W+S+N.I.
I37Sch. 4 para. 38 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
39After section 182(10) of the Finance Act 1989 (disclosure) insert—E+W+S+N.I.
“(10A)In this section, in relation to the disclosure of information “identifiable person” means a person whose identity is specified in the disclosure or can be deduced from it.”
I38Sch. 4 para. 39 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Police and Criminal Evidence (Northern Ireland) Order 1989 (SI 1989/1341 (N.I. 12))E+W+S+N.I.
40Article 85(3) of the Police and Criminal Evidence (Northern Ireland) Order 1989 shall cease to have effect.E+W+S+N.I.
I39Sch. 4 para. 40 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F441. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F4Sch. 4 para. 41 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 15
I40Sch. 4 para. 41 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
42In Schedule 2 to the Child Support Act 1991 (provision of information to Secretary of State)—E+W+S+N.I.
(a)for “a person employed in relation to the Inland Revenue”, in each place, substitute “ a Revenue and Customs official ”,
(b)for “the Commissioners of Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”, and
“3In this Schedule “Revenue and Customs official” has the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).”
I41Sch. 4 para. 42 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
43In section 171 of the Social Security Contributions and Benefits Act 1992 (interpretation), in the definition of “employee” for “the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.E+W+S+N.I.
I42Sch. 4 para. 43 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
44The Social Security Administration Act 1992 shall be amended as follows.E+W+S+N.I.
I43Sch. 4 para. 44 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F5Sch. 4 para. 45 repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13
I44Sch. 4 para. 45 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
46In section 122AA (disclosure of contributions information)—E+W+S+N.I.
(i)for “persons employed in relation to the Inland Revenue” substitute “ Revenue and Customs officials (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality) ”, and
(ii)for “the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”, and
(b)in the heading for “Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.
I45Sch. 4 para. 46 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
47For section 161(1) (the National Insurance Fund) substitute—E+W+S+N.I.
“(1)The National Insurance Fund shall be maintained under the control and management of the Commissioners for Her Majesty’s Revenue and Customs.”
I46Sch. 4 para. 47 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)E+W+S+N.I.
48In section 167(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (interpretation), in the definition of “employee” for “the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.E+W+S+N.I.
I47Sch. 4 para. 48 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F649. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F6Sch. 4 para. 49 repealed (17.2.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 12 Pt. 12; S.R. 2016/46, art. 3(6)(c)
50In section 116AA of the Social Security Administration (Northern Ireland) Act 1992 (disclosure of contributions information)—E+W+S+N.I.
I48Sch. 4 para. 50 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
51In section 158 of the Pension Schemes Act 1993 (disclosure)E+W+S+N.I.
(a)for “persons employed in relation to the Inland Revenue” substitute, in each place, “ Revenue and Customs officials ”, and
“(9)In this section “Revenue and Customs officials” has the meaning given by section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).”
I49Sch. 4 para. 51 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
52In section 154 of the Pension Schemes (Northern Ireland) Act 1993 (disclosure)—E+W+S+N.I.
(a)for “persons employed in relation to the Inland Revenue” substitute, in each place, “ Revenue and Customs officials ”,
(b)in subsections (5) and (6)(a) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”, and
I50Sch. 4 para. 52 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
53In Schedule 7 to the Finance Act 1994 (insurance premium tax) paragraph 32 (destination of receipts) shall cease to have effect.E+W+S+N.I.
I51Sch. 4 para. 53 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
54The Value Added Tax Act 1994 shall be amended as follows.E+W+S+N.I.
I52Sch. 4 para. 54 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
55In Schedule 3B (supply of electronic services in member States) for paragraph 21(1)(b) substitute—E+W+S+N.I.
“(b)section 44 of the Commissioners for Revenue and Customs Act 2005,”.
I53Sch. 4 para. 55 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
56In Schedule 11 (administration, &c.) for paragraph 1 substitute—E+W+S+N.I.
“1The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of VAT.”
I54Sch. 4 para. 56 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
57Section 90(5) of the Trade Marks Act 1994 (destination of fees) shall cease to have effect.E+W+S+N.I.
I55Sch. 4 para. 57 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
58(1)In section 91 of that Act (disclosure by Commissioners of Customs and Excise)—E+W+S+N.I.
(b)after “obtained” insert “ or is held ”, and
(c)for “their functions” substitute “ functions of Her Majesty’s Revenue and Customs ”.
(2)The heading to that section becomes “ Power of Commissioners for Revenue and Customs to disclose information. ”
I56Sch. 4 para. 58 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
59In section 60 of the Drug Trafficking Act 1994 (prosecution by order of the Commissioners)—E+W+S+N.I.
(a)in subsection (1) for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”,
(i)for “so instituted” substitute “ instituted by order of the Commissioners ”, and
(c)subsection (3) shall cease to have effect,
(d)in subsection (5)(b) for “by an order made under subsection (1) above” substitute “ in accordance with this section ”,
(e)in subsection (6) omit the definition of “officer”, and
(f)for the heading substitute “ Revenue and Customs prosecutions ”.
I57Sch. 4 para. 59 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
60Section 158 of the Finance Act 1995 (amendment of the Exchequer and Audit Departments Act 1866) shall cease to have effect.E+W+S+N.I.
I58Sch. 4 para. 60 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
61Section 303 of the Merchant Shipping Act 1995 (expenses of the Commissioners of Customs and Excise) shall cease to have effect.E+W+S+N.I.
I59Sch. 4 para. 61 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
62For section 22(4)(e) and (f) of the Criminal Appeal Act 1995 (documents: public bodies) substitute—E+W+S+N.I.
I60Sch. 4 para. 62 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
63(1)Section 30 of the Criminal Law (Consolidation) (Scotland) Act 1995 (disclosure of information) shall be amended as follows.E+W+S+N.I.
(b)for “the Commissioners of Inland Revenue or an officer of those Commissioners” substitute “ Her Majesty’s Revenue and Customs ”, and
(c)for “relating to inland Revenue” substitute “ relating to a former Inland Revenue matter ”.
(3)In subsection (2), for “other than an enactment contained in the Taxes Management Act 1970” substitute “ and is not information to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2) ”.
“(7)In subsection (1) above “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.”
I61Sch. 4 para. 63 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Chemical Weapons Act 1996 (c. 6)E+W+S+N.I.
64In section 30A of the Chemical Weapons Act 1996 (prosecutions for a chemical weapons offence)—E+W+S+N.I.
(i)for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”,
(ii)for “to them” substitute “ to the Director or to the Commissioners ”,
(c)in subsection (4) omit “of Customs and Excise”,
(d)subsection (6) shall cease to have effect, and
I62Sch. 4 para. 64 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Finance Act 1996 (c. 8)E+W+S+N.I.
65In Schedule 5 to the Finance Act 1996 (landfill tax) paragraph 41 (destination of receipts) shall cease to have effect.E+W+S+N.I.
I63Sch. 4 para. 65 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Landmines Act 1998 (c. 33)E+W+S+N.I.
66In section 21 of the Landmines Act 1998 (Customs and Excise prosecutions)—E+W+S+N.I.
(d)in subsection (4) omit “of Customs and Excise”,
(e)in subsection (5)(b) for “by an order made under subsection (1) above” substitute “ in accordance with this section ”,
(f)subsection (6) shall cease to have effect, and
(g)for the heading substitute “ Revenue and Customs prosecutions ”.
I64Sch. 4 para. 66 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
67Section 145 of the Finance Act 1998 (accounting for property accepted in satisfaction of tax) shall cease to have effect.E+W+S+N.I.
I65Sch. 4 para. 67 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
68Schedule 18 to that Act (company tax returns &c.) shall have effect—E+W+S+N.I.
(a)with the substitution for “the Inland Revenue”, in each place, of “ an officer of Revenue and Customs ”,
(b)with the omission of paragraph 95 (meaning of references to Inland Revenue), and
(c)with any other necessary consequential modifications.
I66Sch. 4 para. 68 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F769. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F7Sch. 4 para. 69 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 15
I67Sch. 4 para. 69 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
70The Scotland Act 1998 shall be amended as follows.E+W+S+N.I.
I68Sch. 4 para. 70 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
71In section 77 (accounting for additional Scottish tax)—E+W+S+N.I.
(a)in subsection (7) for “section 10 of the Exchequer and Audit Departments Act 1866 (gross revenues of Board’s department to be paid into that Fund after the making of specified deductions)” substitute “ section 44 of the Commissioners for Revenue and Customs Act 2005 (payment into Consolidated Fund) ”, and
I69Sch. 4 para. 71 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
72Section 78(8) (tax reduction: destination of receipts) shall cease to have effect.E+W+S+N.I.
I70Sch. 4 para. 72 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)E+W+S+N.I.
73The Social Security Contributions (Transfer of Functions etc.) Act 1999 shall be amended as follows.E+W+S+N.I.
I71Sch. 4 para. 73 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
74For section 3(1) to (5) (management of contributions) substitute—E+W+S+N.I.
“(1)The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of contributions.”
I72Sch. 4 para. 74 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
75Section 7 (use of information) shall cease to have effect.E+W+S+N.I.
I73Sch. 4 para. 75 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
76In section 135(2) of the Finance Act 1999 (lending to the National Loans Fund), for “section 10 of the Exchequer and Audit Departments Act 1866” substitute “ section 44 of the Commissioners for Revenue and Customs Act 2005 ”.E+W+S+N.I.
I74Sch. 4 para. 76 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Crown Prosecution Service Inspectorate Act 2000 (c. 10)E+W+S+N.I.
F877. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F8Sch. 4 para. 77 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 15
I75Sch. 4 para. 77 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
78In section 121 of the Terrorism Act 2000 (interpretation) for the definition of “customs officer” substitute—E+W+S+N.I.
““customs officer” means an officer of Revenue and Customs,”.
I76Sch. 4 para. 78 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
79The Finance Act 2000 shall be amended as follows.E+W+S+N.I.
I77Sch. 4 para. 79 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
80Section 148(2) (use of minimum wage information) shall cease to have effect.E+W+S+N.I.
I78Sch. 4 para. 80 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
81In Schedule 6 (climate change levy) paragraph 140 (destination of receipts) shall cease to have effect.E+W+S+N.I.
I79Sch. 4 para. 81 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
82The Capital Allowances Act 2001 shall be amended as follows.E+W+S+N.I.
I80Sch. 4 para. 82 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
83(1)For “the Inland Revenue”, wherever that expression appears, substitute “ an officer of Revenue and Customs ” (except as provided in paragraph 84).E+W+S+N.I.
(2)For “the Board of Inland Revenue”, wherever that expression appears, substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.
I81Sch. 4 para. 83 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F984. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F9Sch. 4 para. 84 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(6)(c) (with s. 76(7)(8))
I82Sch. 4 para. 84 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
85Section 576 (meaning of “the Inland Revenue”, &c) shall cease to have effect.E+W+S+N.I.
I83Sch. 4 para. 85 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
86In Part 2 of Schedule 1—E+W+S+N.I.
(a)the entry for “the Board of Inland Revenue” shall cease to have effect, and
(b)the entry for “the Inland Revenue” shall cease to have effect.
I84Sch. 4 para. 86 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
87In section 53 of the Anti-terrorism, Crime and Security Act (Customs and Excise prosecution for a nuclear weapons offence)—E+W+S+N.I.
(c)in subsection (4) leave out “of Customs and Excise”,
I85Sch. 4 para. 87 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Tax Credits Act 2002 (c. 21)E+W+S+N.I.
88For section 2 of the Tax Credits Act 2002 (functions of Inland Revenue) substitute—E+W+S+N.I.
“2Functions of Commissioners for Revenue and Customs
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of tax credits.”
I86Sch. 4 para. 88 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
89Section 40(1)(a) of that Act (annual reports) shall cease to have effect.E+W+S+N.I.
I87Sch. 4 para. 89 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
90For section 53 of that Act, susbtitute—E+W+S+N.I.
“53General functions of Commissioners for Revenue and Customs
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of child benefit and guardian’s allowance.”
I88Sch. 4 para. 90 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
91Paragraph 2 of Schedule 5 to that Act (use and disclosure of information) shall cease to have effect.E+W+S+N.I.
I89Sch. 4 para. 91 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
92To the extent that the Tax Credits Act 1999 (c. 10) is saved by the Tax Credits Act 2002 (Commencement No. 4, Transitional and Savings) Order 2003 (S.I. 2003/962), the modifications made by paragraphs 88 to 91 shall have effect in relation to the relevant provisions of that Act as they have effect in relation to the Tax Credits Act 2002 (c. 21).E+W+S+N.I.
I90Sch. 4 para. 92 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
93Section 5 of the Employment Act 2002 (functions of Inland Revenue) shall cease to have effect.E+W+S+N.I.
I91Sch. 4 para. 93 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Finance Act 2002 (c. 23)E+W+S+N.I.
94The Finance Act 2002 shall be amended as follows.E+W+S+N.I.
I92Sch. 4 para. 94 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
95(1)In section 135 (requirement to use electronic communications)—E+W+S+N.I.
(a)in subsection (1) for “the Commissioners of Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”,
(b)in subsections (2) to (5) for “Inland Revenue”, in each place, substitute “ Revenue and Customs ”, and
(c)in subsection (10) for the definition of “the Inland Revenue” substitute—
““the Revenue and Customs” means—
F10Sch. 4 para. 95(2) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(4)
I93Sch. 4 para. 95 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
96In Schedule 13 (tax relief for expenditure on vaccine research, &c.) paragraph 26 (deduction of tax credits from Revenue’s gross receipts) shall cease to have effect.E+W+S+N.I.
I94Sch. 4 para. 96 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F1197. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F11Sch. 4 para. 97 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 1 para. 15
I95Sch. 4 para. 97 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F1298. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F12Sch. 4 para. 98 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 14; S.I. 2008/755, art. 2(1)(d) (with arts. 3-14)
I96Sch. 4 para. 98 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
99In section 451 of that Act (Customs and Excise prosecutions)—E+W+S+N.I.
(a)in subsection (1), for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”,
“(2)Where proceedings under subsection (1) are instituted by the Commissioners, the proceedings must be brought in the name of an officer of Revenue and Customs.”,
(d)in subsection (5) for “customs officer”, in each place, substitute “ officer of Revenue and Customs ”, and
I97Sch. 4 para. 99 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
100In Schedule 8 to that Act (declarations) for “an offence relating to inland revenue,”, in each place, substitute “ an offence relating to a former Inland Revenue matter (being a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30), ”.E+W+S+N.I.
I98Sch. 4 para. 100 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
101The Income Tax (Earnings and Pensions) Act 2003 shall be amended as follows.E+W+S+N.I.
I99Sch. 4 para. 101 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
102(1)For the expression “the Inland Revenue”, wherever it appears, substitute “ an officer of Revenue and Customs ” (except as provided in paragraphs 109, 117 and 118).E+W+S+N.I.
(2)For the expression “the Board of Inland Revenue”, wherever it appears, substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.
(3)In the following provisions for “Board” substitute “ Commissioners ” and for “Board's” substitute “ Commissioners' ”
(a)section 28(6),
(e)section 343,
(f)section 355,
(g)section 594,
(h)section 647,
(i)section 691,
(j)section 703,
(k)section 704, and
(l)the title of section 717.
F13Sch. 4 para. 102(3)(b)-(d) omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 79(c)
I100Sch. 4 para. 102 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
103(1)In the following provisions for “they” or “them” in each place substitute “ the officer ”E+W+S+N.I.
(a)section 58(3),
(b)section 65(3),
(c)section 79(2),
(d)section 96(2),
(e)section 179(3),
(f)section 312(5),
(g)section 344(3),
(h)section 392(4) and (5),
(i)section 421J(4),
(j)paragraph 81(1) and (3) of Schedule 2,
(k)paragraph 84(2) of Schedule 2,
(l)paragraph 85(1) of Schedule 2,
(m)paragraph 93(1) of Schedule 2,
(n)paragraph 40(1) and (3) of Schedule 3,
(o)paragraph 42(2A) of Schedule 3,
(p)paragraph 43 of Schedule 3,
(q)paragraph 44(1) of Schedule 3,
(r)paragraph 45(1) of Schedule 3,
(s)paragraph 28(1) and (3) of Schedule 4,
(t)paragraph 30(3) of Schedule 4,
(u)paragraph 31 of Schedule 4,
(v)paragraph 32(1) of Schedule 4,
(w)paragraph 33(1) of Schedule 4,
(x)paragraph 46(2) of Schedule 5,
(y)paragraph 46(3) of Schedule 5,
(z)paragraph 47 of Schedule 5, and
(aa)paragraph 51(1) of Schedule 5.
(2)In the following provisions for “their” in each place substitute “ the officer's ”
(a)section 715(3)(b),
(b)paragraph 85(3) of Schedule 2,
(c)paragraph 93(1)(a) of Schedule 2,
(d)paragraph 41(2) of Schedule 3,
(e)paragraph 44(3) of Schedule 3,
(f)paragraph 45(1) of Schedule 3,
(g)paragraph 29(2) of Schedule 4,
(h)paragraph 32(3) of Schedule 4,
(i)paragraph 33(1) of Schedule 4,
(j)paragraph 46(2) and (3) of Schedule 5,
(k)paragraph 47(1)(b) and (3)(b) of Schedule 5,
(l)paragraph 49(2) and (3) of Schedule 5, and
(m)paragraph 51(1) of Schedule 5.
(3)In the following provisions in each place for “their” substitute “ the ”
(a)paragraph 81(3) of Schedule 2,
(b)paragraph 82(2) of Schedule 2,
(c)paragraph 85(3) of Schedule 2,
(d)paragraph 40(3) of Schedule 3,
(e)paragraph 43 of Schedule 3,
(f)paragraph 28(3) of Schedule 4,
(g)paragraph 31 of Schedule 4, and
(h)paragraph 47(1)(a) and (3)(a) of Schedule 5.
(4)In the following provisions omit “their”—
(a)paragraph 84(2) of Schedule 2,
(b)paragraph 42(2A) of Schedule 3, and
(c)paragraph 30(3) of Schedule 4.
I101Sch. 4 para. 103 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F14104. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F14Sch. 4 para. 104 omitted (with effect in accordance with Sch. 7 para. 81 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 79(c)
I102Sch. 4 para. 104 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
105In section 58(3) for “are” substitute “ is ”.E+W+S+N.I.
I103Sch. 4 para. 105 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
106In section 65—E+W+S+N.I.
(a)in subsection (3) for “are” substitute “ is ”, and
(b)in subsection (4) for “agree” substitute “ agrees ”.
I104Sch. 4 para. 106 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
107In section 79(2) for “are” substitute “ is ”.E+W+S+N.I.
I105Sch. 4 para. 107 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
108In section 96—E+W+S+N.I.
(a)in subsection (2) for “are” substitute “ is ”, and
(b)in subsection (3) for “agree” substitute “ agrees ”.
I106Sch. 4 para. 108 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
109In section 179(3) for “the Inland Revenue are” substitute “ an officer of Revenue and Customs is ”.E+W+S+N.I.
I107Sch. 4 para. 109 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
110In section 183(1)(a) for “require” substitute “ requires ”.E+W+S+N.I.
I108Sch. 4 para. 110 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
111In section 312(5) for “have” substitute “ has ”.E+W+S+N.I.
I109Sch. 4 para. 111 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
112In section 344(3) for “are satisfied” substitute “ is satisfied ”.E+W+S+N.I.
I110Sch. 4 para. 112 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
113In section 392(4) and (5) for “are satisfied” substitute “ is satisfied ”.E+W+S+N.I.
I111Sch. 4 para. 113 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
114In section 511(2)—E+W+S+N.I.
(a)in paragraph (a) for “are” substitute “ is ”, and
(b)in paragraph (b) for “direct” substitute “ directs ”.
I112Sch. 4 para. 114 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
115In section 514(2)—E+W+S+N.I.
I113Sch. 4 para. 115 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
116In section 647(3)(b) for “is” substitute “ are ”.E+W+S+N.I.
I114Sch. 4 para. 116 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
117In section 684, in paragraph 8 of the list of provisions for “the Board or the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.E+W+S+N.I.
I115Sch. 4 para. 117 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
118In section 715(3)(b) for “Inland Revenue’s refusal to approve” substitute “ a refusal by an officer of Revenue and Customs to approve ”.E+W+S+N.I.
I116Sch. 4 para. 118 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
119Section 720 (meaning of “Inland Revenue”, &c) shall cease to have effect.E+W+S+N.I.
I117Sch. 4 para. 119 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
120In Part 2 of Schedule 1, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.E+W+S+N.I.
I118Sch. 4 para. 120 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
121In Schedule 2—E+W+S+N.I.
(a)in paragraph 81—
(i)in sub-paragraph (1), for “are” substitute “ is ”, and
(ii)in sub-paragraph (3), for “have” substitute “ has ”,
(b)in paragraph 82(1) for “refuse” substitute “ refuses ”,
(c)in paragraph 85(1) for “decide” substitute “ decides ”,
(d)in paragraph 93(1)(a) for “require” substitute “ requires ”, and
(e)in paragraph 100, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.
I119Sch. 4 para. 121 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
122In Schedule 3—E+W+S+N.I.
(a)in paragraph 40—
(i)in sub-paragraph (1) for “are” substitute “ is ”, and
(ii)in sub-paragraph (3) for “have” substitute “ has ”,
(b)in paragraph 41(1) for “refuse” substitute “ refuses ”,
(c)in paragraph 43 for “have” in each place substitute “ has ”,
(d)in paragraph 44(1) for “decide” in each place substitute “ decides ”,
(e)in paragraph 45(1) for “require” substitute “ requires ”, and
(f)in paragraph 49 of Schedule 3, omit the entry for “the Inland Revenue”.
I120Sch. 4 para. 122 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
123In Schedule 4—E+W+S+N.I.
(a)in paragraph 28—
(b)in paragraph 29(1) for “refuse” substitute “ refuses ”,
(c)in paragraph 31 for “have” in each place substitute “ has ”,
(d)in paragraph 32(1) for “decide” in each place substitute “ decides ”,
(e)in paragraph 33(1)(a) for “require” substitute “ requires ”, and
(f)in paragraph 37 omit the entry for “the Inland Revenue”.
I121Sch. 4 para. 123 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
124In Schedule 5—E+W+S+N.I.
(a)in paragraph 46—
(i)in sub-paragraphs (2) and (3) for “give” substitute “ gives ”, and
(ii)in sub-paragraph (6) for “discover” substitute “ discovers ”,
(b)in paragraph 47—
(i)in sub-paragraph (1) for “give” substitute “ gives ” and for “have” substitute “ has ”,
(ii)in sub-paragraph (2) for “conclude” substitute “ concludes ”, and
(iii)in sub-paragraph (3) for “give” substitute “ gives ” and for “have” substitute “ has ”,
(c)in paragraph 48(5) for “have” substitute “ has ”,
(d)in paragraph 49(1) and (2) for “do” substitute “ does ”,
(e)in paragraph 51(1)(a) for “require” substitute “ requires ”, and
(f)in paragraph 59 omit the entry for “the Inland Revenue”.
I122Sch. 4 para. 124 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F15125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F15Sch. 4 paras. 125-127 omitted (with effect in accordance with Sch. 39 para. 10(2)(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 9(2) (with Sch. 39 paras. 11-13)
I123Sch. 4 para. 125 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F15126. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
I124Sch. 4 para. 126 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F15127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
I125Sch. 4 para. 127 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
Dealing in Cultural Objects (Offences) Act 2003 (c. 27)E+W+S+N.I.
128In section 4 of the Dealing in Cultural Objects (Offences) Act 2003 (Customs and Excise prosecutions)—E+W+S+N.I.
I126Sch. 4 para. 128 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
129In section 27 of the Criminal Justice Act 2003 (interpretation)—E+W+S+N.I.
(a)in the definition of “investigating officer”, after “means” insert “ an officer of Revenue and Customs, appointed in accordance with section 2(1) of the Commissioners for Revenue and Customs Act 2005, or ”, and
(b)in the definition of “relevant prosecutor”, omit items (e) and (f) and after item (b) insert—
“(ba)the Director of Revenue and Customs Prosecutions,”.
I127Sch. 4 para. 129 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
130In section 29 of that Act (new method of instituting proceedings), in subsection (5) after paragraph (c) insert—E+W+S+N.I.
“(ca)the Director of Revenue and Customs Prosecutions or a person authorised by him to institute criminal proceedings,”.
I128Sch. 4 para. 130 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
131The Income Tax (Trading and Other Income) Act 2005 shall be amended as follows.E+W+S+N.I.
I129Sch. 4 para. 131 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
132(1)For the expression “the Inland Revenue”, wherever it appears, substitute “ an officer of Revenue and Customs ” (except as provided by paragraph 133(2)(b) and (5)).E+W+S+N.I.
(3)In the following provisions, for “Board” substitute “ Commissioners ” and for “Board's” substitute “ Commissioners' ”
(b)section 695(4),
(c)section 698(3) and (4),
(d)section 699(2),
(f)section 757(3),
(g)section 762(2),
(h)the title of section 873, and
(i)section 883(3).
F16Sch. 4 para. 132(3)(a) omitted (with effect in accordance with Sch. 39 para. 43(3) of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 43(2)(b)
F17Sch. 4 para. 132(3)(e) omitted (1.4.2010) by virtue of Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (S.I. 2009/3054), art. 1, Sch. para. 16(e)
I130Sch. 4 para. 132 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
133F18(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
(2)In section 218—
(a)in subsections (1) and (2) for “do” substitute “ does ”, and
(b)in subsection (3)(a) for “the Inland Revenue are not” substitute “ the officer is not ”.
(4)In section 647(1)
(a)for “them” substitute “ the officer ”,
(b)for “they” in each place substitute “ the officer ”, and
(c)for “consider” substitute “ considers ”.
(6)In section 758(5) for “has” substitute “ have ”'.
F18Sch. 4 para. 133(1) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(k)
F19Sch. 4 para. 133(3) omitted (13.8.2009) by virtue of Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 60(k)
F20Sch. 4 para. 133(5) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(13)
I131Sch. 4 para. 133 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
134(1)In section 878(1), omit the definitions of “the Board of Inland Revenue” and “the Inland Revenue”.E+W+S+N.I.
(2)In Part 2 of Schedule 4, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.
I132Sch. 4 para. 134 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)