Source: http://www.legislation.gov.uk/ukpga/2005/11/data.xht?view=snippet&wrap=true
Timestamp: 2018-08-16 10:45:34
Document Index: 435322619

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. 3', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art 1', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 1', 'art. 2', 'art. 6', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art 5', 'art. 2', 'art. 1', 'art. 2', 'art. 1', 'art. 1', 'art. 1', 'art. 1', 'art. 15', 'art. 2', 'arts 1', 'art 9', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 2', 'art. 2', 'art. 1', 'art. 1', 'art. 2', 'art. 2', 'art. 1', '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 5', 'art 5', 'art. 1', 'art. 1', 'art. 1', 'art. 1', 'art. 1', 'art. 1', 'art. 2', 'art. 3', 'art. 1', 'art. 17', 'art. 1', 'art. 1', 'art. 1', 'art. 1', 'art. 1', 'art. 1', 'art. 1', 'art. 1', 'art. 1', 'art. 1', 'art. 1', 'art. 1', 'art. 2', 'art. 1', 'art. 2', 'art. 1', 'art. 2', 'art. 2', 'art. 2', 'art. 3', '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. 4', 'art. 7', 'art. 7', 'art. 5', '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. 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. 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. 1', 'art. 2', 'art. 1', 'art. 1', 'art. 2', 'art. 2', 'art. 2']

2005 CHAPTER 11
Commissioners and officersE+W+S+N.I.
I2S. 2 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
3Declaration of confidentialityE+W+S+N.I.
(1)Each person who is appointed under this Act as a Commissioner or officer of Revenue and Customs shall make a declaration acknowledging his obligation of confidentiality under section 18.
I3S. 3 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
4“Her Majesty’s Revenue and Customs”E+W+S+N.I.
I4S. 4 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
C3S. 5(1)(b) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(a), 58(1) (with s. 36(4))
C4S. 5(2)(b) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(a), 58(1) (with s. 36(4))
C5S. 5(2)(b) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(a), 58(1) (with s. 36(4))
I5S. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(a)
6Officers' initial functionsE+W+S+N.I.
(1)A function conferred by an enactment (in whatever terms) on any of the persons listed in subsection (2) shall by virtue of this subsection vest in an officer of Revenue and Customs.
C6S. 6 restricted (8.11.2007) by Finance Act 2007 (c. 11), s. 84(2)(3)(5); S.I. 2007/3166, art. 2(c)
C7S. 6 restricted (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 31; S.I. 2008/219, art. 2(b)
C8S. 6 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(b), 58(1) (with s. 36(4))
C9S. 6 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(b), 58(1) (with s. 36(4))
C10Ss. 6, 7 restricted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 22
I6S. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(b)
7Former Inland Revenue mattersE+W+S+N.I.
(1)This section applies to the matters listed in Schedule 1.
C11S. 7 restricted (8.11.2007) by Finance Act 2007 (c. 11), s. 84(2)(3)(5); S.I. 2007/3166, art. 2(c)
C12S. 7 restricted (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 31; S.I. 2008/219, art. 2(b)
I7S. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
8Power to transfer functionsE+W+S+N.I.
(1)After section 5 of the Ministers of the Crown Act 1975 (c. 26) (transfer of functions orders: supplemental) insert—
“5AThe Commissioners for Her Majesty’s Revenue and Customs
(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.
I8S. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(e)
[F18AThe Extractive Industries Transparency InitiativeE+W+S+N.I.
(2)In this section “the Extractive Industries Transparency Initiative” means the international initiative of that name which has the aim of promoting openness in the management of revenues from natural resources.]
F1S. 8A inserted (12.4.2015) by Infrastructure Act 2015 (c. 7), ss. 40, 57(7)(b)
9Ancillary powersE+W+S+N.I.
C13S. 9 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(b), 58(1) (with s. 36(4))
C14S. 9 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(b), 58(1) (with s. 36(4))
I9S. 9 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
10The Valuation OfficeE+W+S+N.I.
(1)An officer of Revenue and Customs may provide a valuation of property—
I10S. 10 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
I11S. 11 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
12Commissioners' arrangementsE+W+S+N.I.
(1)The Commissioners shall make arrangements for—
I12S. 12 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
F2S. 13(3)(b)(c) repealed (1.12.2007) by Finance Act 2007 (c. 11), s. 84(5)(5), Sch. 22 para. 17(a), 27 Pt. 5(1); S.I. 2007/3166, art. 3(a)
I13S. 13 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
14DelegationE+W+S+N.I.
(1)Arrangements under section 12 may, in particular, enable the Commissioners, or a number of Commissioners acting in accordance with arrangements by virtue of section 12(2)(b), to delegate a function of the Commissioners, other than a function specified in subsection (2) below—
F3S. 14(2)(b)(c) repealed (1.12.2007) by Finance Act 2007 (c. 11), s. 84(5)(5), Sch. 22 para. 17(b), 27 Pt. 5(1); S.I. 2007/3166, art. 3(a)
I14S. 14 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
15[F4Agency: Scotland, Northern Ireland and Wales]E+W+S+N.I.
(1)For the purposes of section 93 of the Scotland Act 1998 (c. 46) (agency)—
[F5(3)For the purposes of section 83 of the Government of Wales Act 2006 (agency arrangements)—
(b)the officers of Revenue and Customs are to be treated as a relevant authority.]
F4S. 15 heading substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(4), 29(2)(b), (3)
F5S. 15(3) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(3), 29(2)(b), (3)
I15S. 15 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
16Restrictions, &c.E+W+S+N.I.
Part 1 of Schedule 2 (which restricts, or makes other provision in connection with, the exercise of certain functions) shall have effect.
I16S. 16 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
[F616ACharter of standards and valuesE+W+S+N.I.
(1)The Commissioners must prepare a Charter.
(4)The Commissioners must, at least once every year, make a report reviewing the extent to which Her Majesty's Revenue and Customs have demonstrated the standards of behaviour and values included in the Charter.]
F6S. 16A inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 92(1) (with s. 92(2))
[F7(aa)an Act of the National Assembly for Wales or an instrument made under such an Act,] or
F7S. 17(5)(aa) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(5), 29(2)(b), (3)
I17S. 17 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
(g)which is made to the [F8Director General of the Independent Office for Police Conduct], or a person acting on [F9the Director General’s] behalf, for the purpose of the exercise of a function by virtue of section 28, F10...
(h)which is made with the consent of each person to whom the information relates[F11, F12...
(i)which is made to [F13Revenue Scotland] in connection with the collection and management of a devolved tax within the meaning of the Scotland Act 1998.][F14, F15...
(j)which is made to [F16the Welsh Revenue Authority] in connection with the collection and management of a devolved tax within the meaning of the Government of Wales Act 2006][F17, or
[F19(2A)Information disclosed in reliance on subsection (2)(k) may not be further disclosed without the consent of the Commissioners (which may be general or specific).]
[F20(ia)an Act of the National Assembly for Wales or an instrument made under such an Act,] or
F8Words in s. 18(2)(g) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(2)(a); S.I. 2017/1249, reg. 2 (with reg. 3)
F9Words in s. 18(2)(g) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(2)(b); S.I. 2017/1249, reg. 2 (with reg. 3)
F10Word in s. 18(2)(g) omitted (1.7.2012) by virtue of Scotland Act 2012 (c. 11), ss. 24(3)(a), 44(2)(b)
F11S. 18(2)(i) and preceding word inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(3)(b), 44(2)(b)
F12Word in s. 18(2)(h) omitted (17.2.2015) by virtue of Wales Act 2014 (c. 29), ss. 7(7)(a), 29(2)(b), (3)
F13Words in s. 18(2)(i) substituted (1.1.2015) by The Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3294), arts. 1(2), 4(1)(a)(i)
F14S. 18(2)(j) and preceding word inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(7)(b), 29(2)(b), (3)
F15Word in s. 18(2)(i) omitted (23.5.2016) by virtue of Scotland Act 2016 (c. 11), ss. 16(5), 72(3)
F16Words in s. 18(2)(j) substituted (1.4.2018) by Wales Act 2017 (c. 4), s. 71(4), Sch. 6 para. 64 (with Sch. 7 paras. 1, 6); S.I. 2017/1179, reg. 3(r)
F17S. 18(2)(k) and word inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 16(5), 72(3)
F18S. 18(2A) omitted (1.1.2015) by virtue of The Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3294), arts. 1(2), 4(1)(a)(ii)
F19S. 18(2A) inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 16(6), 72(3)
F20S. 18(4)(e)(ia) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(9), 29(2)(b), (3)
C15S. 18(1) referred to (1.1.2007) by Finance Act 2006 (c. 25), s. 53(1), Sch. 5 para. 24; S.I. 2006/3399, art. 2
C16S. 18(1) restricted (1.4.2009) (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 1206(1), 1329(1) (with Pts. 1, 2, Sch. 2 paras. 128, 129)
C17S. 18(1) restricted by 2009 c. 4, s. 1217CM (as inserted (17.7.2013 for specified purposes and with effect in accordance with Sch. 17 para. 3 and 1.4.2014 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 17 paras. 1, 2; S.I. 2014/1962, art. 2(1)(2))
C18S. 18(1) restricted by 2009 c. 4, s. 1216CM (as inserted (17.7.2013 for specified purposes and with effect in accordance with Sch. 16 para. 3 and 19.7.2013 in so far as not already in force) by Finance Act 2013 (c. 29), Sch. 16 paras. 1, 2; S.I. 2013/1817, art. 2(1))
C19S. 18(1) restricted (17.7.2013) by Finance Act 2013 (c. 29), s. 80(6)
C20S. 18(1) excluded by 2007 c. 3, s. 257SI(1)(2) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1)
I18S. 18 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
(1)A person commits an offence if he contravenes section 18(1) [F21or (2A)] F22... or 20(9) by disclosing revenue and customs information relating to a person whose identity—
(5)A prosecution for an offence under this section may be instituted in England and Wales [F23only by or with the consent of the Director of Public Prosecutions.]
(8)This section is without prejudice to the pursuit of any remedy or the taking of any action in relation to a contravention of section 18(1) [F24or (2A)] F25... or 20(9) (whether or not this section applies to the contravention).
F21Words in s. 19(1) inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 16(7), 72(3)
F22Words in s. 19(1) omitted (1.1.2015) by virtue of The Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3294), arts. 1(2), 4(1)(b)(i)
F23Words in s. 19(5) substituted (27.3.2014) by 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. 6
F24Words in s. 19(8) inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 16(7), 72(3)
F25Words in s. 19(8) omitted (1.1.2015) by virtue of The Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order 2014 (S.I. 2014/3294), arts. 1(2), 4(1)(b)(ii)
C21S. 19 applied by 2005 c. 19, s. 352A (as inserted (19.7.2006) by Finance Act 2006 (c. 25), s. 177)
C22S. 19 applied (with modifications) (15.2.2008) by Serious Crime Act 2007 (c. 27), ss. 85(6), 94(1) (with s. 85(8)); S.I. 2008/219, art. 2(a)
C23S. 19 modified by 1994 c. 9, s. 41A(3) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 13)
C24S. 19 applied by 2007 c. 3, s. 257SI(6) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), Sch. 11 para. 1)
C25S. 19 applied by 2013 c. 7, s. 14A(3) (as inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 93(1))
C26S. 19 applied (26.5.2015) by Deregulation Act 2015 (c. 20), ss. 5(4), 115(7); S.I. 2015/994, art. 6(c)
C27S. 19 applied by 2009 c. 22, s. 40C(2) (as inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 26(1), 44(5); S.I. 2016/695, art. 2(a))
C28S. 19 applied (12.7.2016) by Immigration Act 2016 (c. 19), ss. 7(10), 94(1); S.I. 2016/603, reg. 3(a)
C29S. 19 applied (cond.) (20.7.2016) by Childcare Payments Act 2014 (c. 28), ss. 28, 75(2); S.I. 2016/763, reg. 2(1)
C30S. 19 applied (1.10.2016) by Housing and Planning Act 2016 (c. 22), ss. 83(7), 90(7), 216(3); S.I. 2016/956, reg. 2(a)
C31S. 19 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 2 para. 17(4)
C32S. 19 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 18(5)
C33S. 19 applied (16.11.2017 for specified purposes) by Finance (No. 2) Act 2017 (c. 32), ss. 52(4), 59(1)
C34S. 19(3)(4) applied by 1995 c. 32, s. 12B(2) (as inserted (with effect in accordance with s. 40(7) of the amending Act) by London Olympic Games and Paralympic Games Act 2006 (c. 12), s. 40(2), Sch. 3 para. 14 (with s. 40(5)); S.I. 2007/1064, art. 2(c); S.I. 2007/1064, art. 2(c))
C35S. 19(4)-(7) applied (26.5.2015) by Small Business, Enterprise and Employment Act 2015 (c. 26), ss. 9(5), 164(3)(a)(iii)
C36S. 19(4)-(7) applied by S.I. 2015/310, reg. 29A(3) (as inserted (22.2.2018) by The Fluorinated Greenhouse Gases (Amendment) Regulations 2018 (S.I. 2018/98), regs. 1(2), 25)
C37S. 19(4)-(7) applied (1.4.2018 for specified purposes, 1.5.2018 for E.W.S.) by Digital Economy Act 2017 (c. 30), ss. 42(5), 118(4)(5); S.I. 2018/342, reg. 3(1)(f); S.I. 2018/382, reg. 3(h)
C38S. 19(4)-(7) applied (1.4.2018 for specified purposes, 1.5.2018 in so far as not already in force) by Digital Economy Act 2017 (c. 30), ss. 67(10), 118(4)(5); S.I. 2018/342, reg. 3(2); S.I. 2018/382, reg. 3(dd)
C39S. 19(4)-(7) applied (1.5.2018 for E.W.S.) by Digital Economy Act 2017 (c. 30), ss. 51(5), 118(4); S.I. 2018/382, reg. 3(p)
C40S. 19(4)-(7) applied (1.5.2018 for E.W.S.) by Digital Economy Act 2017 (c. 30), ss. 59(5), 118(4); S.I. 2018/382, reg. 3(w)
C41S. 19(7) applied by 1995 c. 32, s. 12B(2) (as inserted (with effect in accordance with s. 40(7) of the amending Act) by London Olympic Games and Paralympic Games Act 2006 (c. 12), s. 40(2), Sch. 3 para. 14 (with s. 40(5)); S.I. 2007/1064, art. 2(c))
I19S. 19 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
(a)is made to the [F26Secretary of State] for the purpose of enabling information to be entered in a computerised database, and
F26Words in s. 20(7)(a) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 156; S.I. 2013/1682, art. 3(v)
I20S. 20 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
(i)to consider whether to institute criminal proceedings in respect of a matter considered in the course of an investigation conducted by or on behalf of Her Majesty’s Revenue and Customs, F27...
(ii)to give advice in connection with a criminal investigation F28... or criminal proceedings [F29, or
(iii)in the case of [F30the Director of Public Prosecutions], to exercise his functions under, or in relation to, Part 5 or 8 of the Proceeds of Crime Act 2002 (c. 29).]
(a)[F31the Director of Public Prosecutions],
[F32(2A)In subsection (1) “criminal investigation” means any process—
(7)A prosecution for an offence under this section may be instituted in England and Wales [F33only by or with the consent of the Director of Public Prosecutions.]
F27Word in s. 21(1)(b)(i) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 164(a), 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)
F28Words in s. 21(1)(b)(ii) 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. 7(2)
F29S. 21(1)(b)(iii) and preceding word inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 164(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)
F30Words in s. 21(1)(b)(iii) substituted (27.3.2014) by 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. 7(3)
F31Words in s. 21(2)(a) substituted (27.3.2014) by 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. 7(4)
F32S. 21(2A) inserted (27.3.2014) by 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. 7(5)
F33Words in s. 21(7) substituted (27.3.2014) by 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. 7(6)
C42S. 21 modified (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 2 para. 10; S.I. 2008/755, art. 15(1)(h)
I21S. 21 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
[F34(1)]Nothing in sections 17 to 21 authorises the making of a disclosure which—
(a)contravenes [F35the data protection legislation] , or
(b)is prohibited by [F36any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016 ].
[F37(2)In this section, “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act).]
F34S. 22(1): s. 22 renumbered as s. 22(1) (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 110(2) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)
F35Words in s. 22(1)(a) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 110(3) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)
F36Words in s. 22(1)(b) substituted (27.6.2018) by Investigatory Powers Act 2016 (c. 25), s. 272(1), Sch. 10 para. 18 (with Sch. 9 paras. 7, 8, 10); S.I. 2018/652, reg. 12(g)(iii)
F37S. 22(2) inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 110(4) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)
I22S. 22 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
[F38(1A)Subsections (2) and (3) of section 18 are to be disregarded in determining for the purposes of subsection (1) of this section whether the disclosure of revenue and customs information relating to a person is prohibited by subsection (1) of that section.]
F38S. 23(1A) inserted (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 19(4), 58(1) (with s. 36(4))
I23S. 23 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
C43S. 24(1)(2) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(c), 58(1) (with s. 36(4))
C44S. 24(3)(e) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(c), 58(1) (with s. 36(4))
C45S. 24(4)-(7) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(c), 58(1) (with s. 36(4))
I24S. 24 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
25Conduct of civil proceedingsE+W+S+N.I.
(1)An officer of Revenue and Customs or a person authorised by the Commissioners may conduct civil proceedings, in a magistrates' court or in the sheriff court, relating to a function of the Revenue and Customs.
[F39( 1A )An officer of Revenue and Customs or a person authorised by the Commissioners may conduct county court proceedings for the recovery of an amount payable to the Commissioners under or by virtue of an enactment or under a contract settlement.]
(c)a reference to county court proceedings is a reference to civil proceedings [F40in England and Wales in the county court or in Northern Ireland] in a county court,
[F41( 6 ) In this section “ contract settlement ” means an agreement made in connection with any person's liability to make a payment to the Commissioners under or by virtue of an enactment. ]
F39S. 25(1A) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 137(1)(a)
F40Words in s. 25(5)(c) inserted (22.4.2014) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 68; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)
F41S. 25(6) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 137(1)(b)
C46S. 25(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(c), 58(1) (with s. 36(4))
C47S. 25(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(d), 58(1) (with s. 36(4))
C48S. 25(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(c), 58(1) (with s. 36(4))
C49S. 25(1A) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(d), 58(1) (with s. 36(4))
C50S. 25(1A) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(c), 58(1) (with s. 36(4))
C51S. 25(5)(6) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(d), 58(1) (with s. 36(4))
C52S. 25(5) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(c), 58(1) (with s. 36(4))
C53S. 25(5) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(c), 58(1) (with s. 36(4))
I25S. 25 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
[F4225ACertificates of debtE+W+S+N.I.
(4)Subsection (1) has effect subject to any provision treating the certificate as conclusive evidence.]
F42S. 25A inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 138(1)
C54S. 25A(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(d), 58(1) (with s. 36(4))
C55S. 25A(1) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(d), 58(1) (with s. 36(4))
C56S. 25A(2) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(c), 58(1) (with s. 36(4))
C57S. 25A(2) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(e), 58(1) (with s. 36(4))
26RewardsE+W+S+N.I.
The Commissioners may pay a reward to a person in return for a service which relates to a function of—
C58S. 26 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(e), 58(1) (with s. 36(4))
C59S. 26 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(f), 58(1) (with s. 36(4))
I26S. 26 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
Inspection and complaintsE+W+S+N.I.
27InspectionE+W+S+N.I.
(1)The Treasury may make regulations conferring functions on Her Majesty’s Inspectors of Constabulary, the Scottish inspectors or the Northern Ireland inspectors in relation to—
(ii)in relation to the Scottish inspectors, apply (with or without modification) or make provision similar to any provision of [F43sections 71 to 73 of the Police and Fire Reform (Scotland) Act 2012] (inspection);
(a)“the Scottish inspectors” means the inspectors of constabulary appointed under [F44section 71(2) of the Police and Fire Reform (Scotland) Act 2012], and
F43Words in s. 27(2)(a)(ii) substituted (1.4.2013) by The Police and Fire Reform (Scotland) Act 2012 (Consequential Provisions and Modifications) Order 2013 (S.I. 2013/602), art. 1(2), Sch. 2 para. 46(a)
F44Words in s. 27(6)(a) substituted (1.4.2013) by The Police and Fire Reform (Scotland) Act 2012 (Consequential Provisions and Modifications) Order 2013 (S.I. 2013/602), art. 1(2), Sch. 2 para. 46(b)
I27S. 27 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
(1)The Treasury may make regulations conferring functions on the [F45Director General of the Independent Office for Police Conduct (“the Director General”)] in relation to—
(b)may confer on the [F46Director General], or on a person acting on [F47the Director General’s] behalf, a power of a kind conferred by this Act or another enactment on an officer of Revenue and Customs;
(c)may make provision for payment by the Commissioners to or in respect of the [F46Director General] .
(3)The [F48Director General] and the Parliamentary Commissioner for Administration may disclose information to each other for the purposes of the exercise of a function—
(4)The [F49Director General] and the Parliamentary Commissioner for Administration may jointly investigate a matter in relation to which—
(a)the [F49Director General] has functions by virtue of this section, and
(6)Regulations under subsection (1) shall relate to the Commissioners or officers of Revenue and Customs only in so far as their functions are exercised in or in relation to England and Wales[F50, including the sea and other waters within the seaward limits of the territorial sea adjacent to England and Wales].
F45Words in s. 28(1) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(a); S.I. 2017/1249, reg. 2 (with reg. 3)
F46Words in s. 28(2) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(b)(i); S.I. 2017/1249, reg. 2 (with reg. 3)
F47Words in s. 28(2) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(b)(ii); S.I. 2017/1249, reg. 2 (with reg. 3)
F48Words in s. 28(3) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(c); S.I. 2017/1249, reg. 2 (with reg. 3)
F49Words in s. 28(4) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(3)(d); S.I. 2017/1249, reg. 2 (with reg. 3)
F50Words in s. 28(6) inserted (31.1.2017 for specified purposes) by Policing and Crime Act 2017 (c. 3), ss. 21(2), 183(1)(5)(e)
I28S. 28 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
29Confidentiality, &c.E+W+S+N.I.
(1)Where Her Majesty’s Inspectors of Constabulary, the Scottish inspectors or the Northern Ireland inspectors obtain information in the course of exercising a function by virtue of section 27—
(3)Where the [F51Director General of the Independent Office for Police Conduct] or a person acting on [F52the Director General’s] behalf obtains information from the Commissioners or an officer of Revenue and Customs, or from the Parliamentary Commissioner for Administration, in the course of exercising a function by virtue of section 28—
(a)the [F53Director General] or person shall comply with any restriction on disclosure imposed by regulations under that section (and those regulations may, in particular, prohibit disclosure generally or only in specified circumstances or only without the consent of the Commissioners), and
(b)the [F54Director General] or person may not use the information for any purpose other than the exercise of the function by virtue of that section.
(7)A prosecution for an offence under this section may be instituted in England and Wales [F55only by or with the consent of the Director of Public Prosecutions.]
F51Words in s. 29(3) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(4)(a); S.I. 2017/1249, reg. 2 (with reg. 3)
F52Words in s. 29(3) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(4)(b); S.I. 2017/1249, reg. 2 (with reg. 3)
F53Words in s. 29(3)(a) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(4)(c); S.I. 2017/1249, reg. 2 (with reg. 3)
F54Words in s. 29(3)(b) substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 68(4)(d); S.I. 2017/1249, reg. 2 (with reg. 3)
F55Words in s. 29(7) substituted (27.3.2014) by 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. 8
I29S. 29 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
30ImpersonationE+W+S+N.I.
(1)A person commits an offence if he pretends to be a Commissioner or an officer of Revenue and Customs with a view to obtaining—
I30S. 30 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
31ObstructionE+W+S+N.I.
(1)A person commits an offence if without reasonable excuse he obstructs—
C60S. 31 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(e), 58(1) (with s. 36(4))
C61S. 31 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(g), 58(1) (with s. 36(4))
C62S. 31 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(d), 58(1) (with s. 36(4))
C63S. 31 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(f), 58(1) (with s. 36(4))
I31S. 31 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
32AssaultE+W+S+N.I.
(1)A person commits an offence if he assaults an officer of Revenue and Customs.
C64S. 32 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(f), 58(1) (with s. 36(4))
C65S. 32 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(g), 58(1) (with s. 36(4))
I32S. 32 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
33Power of arrestE+W+S+N.I.
(1)An authorised officer of Revenue and Customs may arrest a person without warrant if the officer reasonably suspects that the person—
C66S. 33 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(e), 58(1) (with s. 36(4))
C67S. 33 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(h), 58(1) (with s. 36(4))
C68S. 33 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(g), 58(1) (with s. 36(4))
C69S. 33 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(h), 58(1) (with s. 36(4))
I33S. 33 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
F5634The Revenue and Customs Prosecutions OfficeE+W+S+N.I.
F56Ss. 34-39 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. 9
I34S. 34 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
F5635FunctionsE+W+S+N.I.
I35S. 35 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(f)
F5636Functions: supplementalE+W+S+N.I.
I36S. 36 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(g)
F5637ProsecutorsE+W+S+N.I.
I37S. 37 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
F5638Conduct of prosecutions on behalf of the OfficeE+W+S+N.I.
C70S. 38 modified (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), arts. 1(1), 7
I38S. 38 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
F5639Designation of non-legal staffE+W+S+N.I.
I39S. 39 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
40ConfidentialityE+W+S+N.I.
(1)[F57The Crown Prosecution Service] may not disclose information which—
(a)is held by [F58the Service in connection with any of the Director of Public Prosecution’s functions], F59...
(b)relates to a person whose identity is specified in the disclosure or can be deduced from it[F60, and
(c)was disclosed to the Director of Public Prosecutions by Her Majesty’s Revenue and Customs for use in connection with a Revenue and Customs function of the Director of Public Prosecutions.]
(i)is made for the purposes of a function of [F61the Director of Public Prosecutions], and
(ii)does not contravene any restriction imposed by the Director[F62of Public Prosecutions],
[F63(ca)does not apply to a disclosure made for the purposes of—
(ii)the exercise of any functions of the [F64National Crime Agency] under that Act,
(iii) the exercise of any functions of F65 ... the Director of the Serious Fraud Office, the Director of Public Prosecutions for Northern Ireland or the Scottish Ministers under, or in relation to, Part 5 or 8 of that Act,
(iv)the exercise of any functions of an officer of Revenue and Customs[F66, an accredited financial investigator] or a constable under Chapter 3 of Part 5 of that Act, or
F67( cb )] . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d)does not apply to a disclosure which in the opinion of the Director[F68of Public Prosecutions] is desirable for the purpose of safeguarding national security,
[F69(ea)does not apply to a disclosure made with the consent of the Commissioners (which may be general or specific),]
(4)Subsection (3) does not apply to the disclosure of information about internal administrative arrangements of [F70the Crown Prosecution Service] (whether relating to a member of [F71the Service] or to another person).
(6)In this section a reference to [F72the Crown Prosecution Service] includes a reference to—
[F73(za)former members of the Crown Prosecution Service,
(zb)persons who hold or have held appointment under section 5 of the Prosecution of Offences Act 1985,]
(a)former members of [F74the Revenue and Customs Prosecutions Office], and
(b)persons who F75... have held appointment under section 38.
[F76(6A)In this section “Revenue and Customs function of the Director of Public Prosecutions” means—
(8)A prosecution for an offence under this section may be instituted in England and Wales [F77only by or with the consent of the Director of Public Prosecutions.]
F78(10A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F79(aa)an Act of the National Assembly for Wales or an instrument made under such an Act,] or
F57Words in s. 40(1) substituted (27.3.2014) by 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. 10(2)(a)
F58Words in s. 40(1)(a) substituted (27.3.2014) by 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. 10(2)(b)
F59Word in s. 40(1) 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. 10(2)(c)
F60S. 40(1)(c) and word inserted (27.3.2014) by 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. 10(2)(d)
F61Words in s. 40(2)(a)(i) substituted (27.3.2014) by 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. 10(3)(a)
F62Words in s. 40(2)(a)(ii) inserted (27.3.2014) by 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. 10(3)(b)
F63S. 40(2)(ca)(cb) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 167(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)
F64Words in s. 40(2)(ca)(ii) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 186; S.I. 2013/1682, art. 3(v)
F65Words in s. 40(2)(ca)(iii) 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. 10(3)(c)
F66Words in s. 40(2)(ca)(iv) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 16; S.I. 2008/755, art. 17(1)(f)
F67S. 40(2)(cb) 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. 10(3)(d)
F68Words in s. 40(2)(d) inserted (27.3.2014) by 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. 10(3)(e)
F69S. 40(2)(ea) inserted (27.3.2014) by 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. 10(3)(f)
F70Words in s. 40(4) substituted (27.3.2014) by 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. 10(4)(a)
F71Words in s. 40(4) substituted (27.3.2014) by 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. 10(4)(b)
F72Words in s. 40(6) substituted (27.3.2014) by 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. 10(5)(a)
F73S. 40(6)(za)(zb) inserted (27.3.2014) by 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. 10(5)(b)
F74Words in s. 40(6)(a) substituted (27.3.2014) by 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. 10(5)(c)
F75Words in s. 40(6)(b) 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. 10(5)(d)
F76S. 40(6A) inserted (27.3.2014) by 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. 10(6)
F77Words in s. 40(8) substituted (27.3.2014) by 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. 10(7)
F78S. 40(10A) 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. 10(8)
F79S. 40(11)(aa) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(10), 29(2)(b), (3)
C71S. 40 modified (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), arts. 1(1), 9
I40S. 40 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
F8041Disclosure of information to Director of Revenue and Customs ProsecutionsE+W+S+N.I.
F80S. 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. 11
I41S. 41 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
F8142InspectionE+W+S+N.I.
F81S. 42 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. 12
I42S. 42 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
Money and propertyE+W+S+N.I.
43ExpenditureE+W+S+N.I.
Expenditure of the Commissioners in connection with the exercise of their functions shall be paid out of money provided by Parliament.
I43S. 43 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
44Payment into Consolidated FundE+W+S+N.I.
(1)The Commissioners shall pay money received in the exercise of their functions into the Consolidated Fund—
[F82(ca)sums required by section 30A(15) of the Finance Act 1994 (air passenger duty: Northern Ireland long haul rates of duty) to be paid into the Consolidated Fund of Northern Ireland,]
(e)sums required to be paid to a Minister of the Crown[F83or other person] by virtue of an enactment relating to financial support for students,
F82S. 44(2)(ca) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 23 para. 14
F83Words in s. 44(2)(e) inserted (21.7.2008) by Sale of Student Loans Act 2008 (c. 10), ss. 6(5), 14 (with s. 9(5))
F84S. 44(2)(f) repealed (6.4.2009) by Employment Act 2008 (c. 24), ss. 9(5), 22(1)(a), Sch. Pt. 2 (with s. 9(7)); S.I. 2009/603, art. 2 (with art. 3 Sch.)
C72S. 44 excluded by 1994 c. 23, Sch. 3BA para. 13 (17.7.2014) (as inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1)
C73S. 44 excluded by 1994 c. 23, Sch. 3B para. 15A (17.7.2014) (as inserted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 7(7))
I44S. 44 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
45Remuneration, &c.E+W+S+N.I.
(1)The Commissioners shall be paid, out of money provided by Parliament, such remuneration, expenses and other allowances as may be determined by the Minister for the Civil Service.
I45S. 45 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
46AccountsE+W+S+N.I.
(1)The Commissioners shall provide to the Comptroller and Auditor General, in such form as the Treasury shall direct, a daily account of—
I46S. 46 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
47Payment out of Consolidated FundE+W+S+N.I.
(1)This section applies if the Treasury think that the funds available to the Commissioners may be insufficient to make, under or by virtue of an enactment—
I47S. 47 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
48Transfer of property, &c.: generalE+W+S+N.I.
(1)Upon commencement the property, rights and liabilities of any of the old commissioners shall by virtue of this section vest in the new commissioners.
the Commissioners of Inland Revenue, and
I48S. 48 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
F8549Transfer of property, &c.: Prosecutions OfficeE+W+S+N.I.
F85S. 49 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. 13
I49S. 49 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
50Consequential amendments, &c.E+W+S+N.I.
(1)In so far as is appropriate in consequence of section 5 a reference in an enactment, instrument or other document to the Commissioners of Customs and Excise, to customs and excise or to the Commissioners of Inland Revenue (however expressed) shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
I50S. 50 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
51InterpretationE+W+S+N.I.
an instrument made under an Act of the Scottish Parliament,
[F86an Act of the National Assembly for Wales,
an instrument made under an Act of the National Assembly for Wales,]
an instrument made under Northern Ireland legislation,
[F87(2A)But a reference to the functions of the Commissioners or of officers of Revenue and Customs does not include a function which—
(b)relates to a devolved tax within the meaning of the Scotland Act 1998.]
[F88(2B)Nor does such a reference include a function which—
(b)relates to a devolved tax within the meaning of the Government of Wales Act 2006.]
F86Words in s. 51(1) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(12), 29(2)(b), (3)
F87S. 51(2A) inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(6), 44(2)(b)
F88S. 51(2B) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(13), 29(2)(b), (3)
I51S. 51 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
I52S. 52 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(i)
I53S. 53 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
54Transitional: generalE+W+S+N.I.
(1)In the application of section 5—
I54S. 54 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(j)
55Transitional: penaltiesE+W+S+N.I.
(1)In relation to an offence under section 19 committed before the commencement of section 282 of the Criminal Justice Act 2003 (c. 44) (short sentences) the reference in section 19(4)(b) to 12 months shall have effect as if it were a reference to six months.
C74S. 55(1) applied by 1995 c. 32, s. 12B(2) (as inserted (with effect in accordance with s. 40(7) of the amending Act) by London Olympic Games and Paralympic Games Act 2006 (c. 12), s. 40(2), Sch. 3 para. 14 (with s. 40(5)); S.I. 2007/1064, art. 2(c))
I55S. 55 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
56ExtentE+W+S+N.I.
(1)This Act extends to the United Kingdom.
I56S. 56 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
57Short titleE+W+S+N.I.
This Act may be cited as the Commissioners for Revenue and Customs Act 2005.
I57S. 57 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
1Capital gains tax.E+W+S+N.I.
I58Sch. 1 para. 1 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
2Charities.E+W+S+N.I.
I59Sch. 1 para. 2 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
I60Sch. 1 para. 3 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
4Child tax credit.E+W+S+N.I.
I61Sch. 1 para. 4 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
5Child trust funds.E+W+S+N.I.
I62Sch. 1 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
6Corporation tax (and amounts assessable or chargeable as if they were corporation tax).E+W+S+N.I.
I63Sch. 1 para. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
I64Sch. 1 para. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
8Income tax.E+W+S+N.I.
I65Sch. 1 para. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
9Inheritance tax.E+W+S+N.I.
I66Sch. 1 para. 9 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
10The issue of bank notes.E+W+S+N.I.
I67Sch. 1 para. 10 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
11National insurance contributions.E+W+S+N.I.
I68Sch. 1 para. 11 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
12The National Insurance Fund.E+W+S+N.I.
I69Sch. 1 para. 12 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
13The national minimum wage.E+W+S+N.I.
I70Sch. 1 para. 13 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
14Oil and gas royalties.E+W+S+N.I.
I71Sch. 1 para. 14 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
15Payment of or in lieu of rates.E+W+S+N.I.
I72Sch. 1 para. 15 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
16Payment in lieu of tax reliefs, in so far as the Commissioners of Inland Revenue were responsible before the commencement of section 5.E+W+S+N.I.
I73Sch. 1 para. 16 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
17Pension schemes.E+W+S+N.I.
I74Sch. 1 para. 17 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
18Petroleum revenue tax.E+W+S+N.I.
I75Sch. 1 para. 18 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
19Rating lists.E+W+S+N.I.
I76Sch. 1 para. 19 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
20Recovery of taxes due in other member States, in relation to matters corresponding to those for which the Commissioners of Inland Revenue were responsible before the commencement of section 5.E+W+S+N.I.
I77Sch. 1 para. 20 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
21Stamp duty.E+W+S+N.I.
I78Sch. 1 para. 21 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
22Stamp duty land tax.E+W+S+N.I.
I79Sch. 1 para. 22 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
23Stamp duty reserve tax.E+W+S+N.I.
I80Sch. 1 para. 23 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
24Statutory adoption pay.E+W+S+N.I.
I81Sch. 1 para. 24 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
25Statutory maternity pay.E+W+S+N.I.
I82Sch. 1 para. 25 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
[F8926[F90Statutory] paternity pay.]E+W+S+N.I.
F89 Sch. 1 paras. 26, 26A substituted for Sch. 1 para. 26 (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 61; S.I. 2010/495, art. 4(d)
F90Word in Sch. 1 para. 26 substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 64(2); S.I. 2014/1640, art. 7(kk) (with arts. 16, 19)
F9126A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F91Sch. 1 para. 26A repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 64(3); S.I. 2014/1640, art. 7(kk) (with arts. 16, 19)
[F9226BStatutory shared parental pay.]E+W+S+N.I.
F92Sch. 1 para. 26B inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 64(4); S.I. 2014/1640, art. 5(2)(bb)
27Statutory sick pay.E+W+S+N.I.
I83Sch. 1 para. 27 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
28Student loans.E+W+S+N.I.
I84Sch. 1 para. 28 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
29Valuation lists in relation to council tax.E+W+S+N.I.
I85Sch. 1 para. 29 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
30Valuation of property.E+W+S+N.I.
I86Sch. 1 para. 30 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
31Working tax credit.E+W+S+N.I.
I87Sch. 1 para. 31 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)
SCHEDULE 2E+W+S+N.I.Functions of Commissioners and Officers: Restrictions, &c.
[F93Wireless Telegraphy Act 2006 (c. 36)]E+W+S+N.I.
F93Sch. 2 para. 1 cross-heading substituted (8.2.2007) by Wireless Telegraphy Act 2006 (c. 36), s. 126(2), Sch. 7 para. 38(b)
F941. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F94Sch. 2 para. 1 repealed (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 30(a), Sch. 14; S.I. 2008/219, art. 2(b)(d)(iii)
I88Sch. 2 para. 1 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
F952. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F95Sch. 2 para. 2 omitted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 59, 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))
I89Sch. 2 para. 2 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
3Section 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.E+W+S+N.I.
I90Sch. 2 para. 3 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
4Section 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.E+W+S+N.I.
I91Sch. 2 para. 4 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
5(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.E+W+S+N.I.
I92Sch. 2 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
6Sections 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.E+W+S+N.I.
I93Sch. 2 para. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
F967. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F96Sch. 2 para. 7 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(1)(a)(5)(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)
I94Sch. 2 para. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
Finance Act 1985 (c. 54)E+W+S+N.I.
8Section 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.E+W+S+N.I.
I95Sch. 2 para. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
F979. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F97Sch. 2 para. 9 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(1)(b)(5)(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)
I96Sch. 2 para. 9 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
10In 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. ”E+W+S+N.I.
I97Sch. 2 para. 10 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
F9811. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F98Sch. 2 para. 11 repealed (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 30(b), Sch. 14; S.I. 2008/219, art. 2(b)(d)(iii)
I98Sch. 2 para. 11 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
F9912. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F99Sch. 2 para. 12 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(4)
F100...E+W+S+N.I.
F100Sch. 2 para. 13 cross-heading omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 48 para. 21(b)
F10113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F101Sch. 2 paras. 13, 13A omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 48 para. 21(a)
I99Sch. 2 para. 13 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
F101 13A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F10214. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F102Sch. 2 para. 14 repealed (14.7.2008) by Criminal Justice and Immigration Act 2008 (c. 4), ss. 97(2), 153(7), Sch. 28 Pt. 6; S.I. 2008/1586, art. 2(1), Sch. 1 paras. 41, 50(6)
I100Sch. 2 para. 14 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)
Part 2 E+W+S+N.I.Use of Information
Teaching and Higher Education Act 1998 (c. 30)E+W+S+N.I.
15The 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.E+W+S+N.I.
I101Sch. 2 para. 15 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
Employment Relations Act 1999 (c. 26)E+W+S+N.I.
16The 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.E+W+S+N.I.
I102Sch. 2 para. 16 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
F10317. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F103Sch. 2 para. 17 repealed (31.1.2008) by UK Borders Act 2007 (c. 30), ss. 40(6)(c), 59(2), Sch.; S.I. 2008/99, art. 2(m)(n)
I103Sch. 2 para. 17 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
18The 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.E+W+S+N.I.
I104Sch. 2 para. 18 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
19Information 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.E+W+S+N.I.
I105Sch. 2 para. 19 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
F10420. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F104Sch. 2 para. 20 repealed (31.1.2008) by UK Borders Act 2007 (c. 30), ss. 40(6)(c), 59(2), Sch.; S.I. 2008/99, art. 2(m)(n)
I106Sch. 2 para. 20 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
F105SCHEDULE 3E+W+S+N.I.Revenue and Customs Prosecutions Office
F105Sch. 3 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. 14
I107Sch. 4 para. 1 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I108Sch. 4 para. 2 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I109Sch. 4 para. 3 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I110Sch. 4 para. 4 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I111Sch. 4 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I112Sch. 4 para. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I113Sch. 4 para. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I114Sch. 4 para. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I115Sch. 4 para. 9 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I116Sch. 4 para. 10 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I117Sch. 4 para. 11 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I118Sch. 4 para. 12 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I119Sch. 4 para. 13 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I120Sch. 4 para. 14 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I121Sch. 4 para. 15 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I122Sch. 4 para. 16 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I123Sch. 4 para. 17 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I124Sch. 4 para. 18 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I125Sch. 4 para. 19 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I126Sch. 4 para. 20 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I127Sch. 4 para. 21 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I128Sch. 4 para. 22 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I129Sch. 4 para. 23 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I130Sch. 4 para. 24 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F10625. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F106Sch. 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)
I131Sch. 4 para. 26 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I132Sch. 4 para. 27 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I133Sch. 4 para. 28 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I134Sch. 4 para. 29 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F10730. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F107Sch. 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
I135Sch. 4 para. 30 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I136Sch. 4 para. 31 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I137Sch. 4 para. 32 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I138Sch. 4 para. 33 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I139Sch. 4 para. 34 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I140Sch. 4 para. 35 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I141Sch. 4 para. 36 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F10837. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F108Sch. 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)
I142Sch. 4 para. 37 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I143Sch. 4 para. 38 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I144Sch. 4 para. 39 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I145Sch. 4 para. 40 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F10941. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F109Sch. 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
I146Sch. 4 para. 41 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I147Sch. 4 para. 42 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I148Sch. 4 para. 43 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I149Sch. 4 para. 44 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F11045. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F110Sch. 4 para. 45 repealed (8.5.2012) by Welfare Reform Act 2012 (c. 5), s. 150(2)(f), Sch. 14 Pt. 13
I150Sch. 4 para. 45 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I151Sch. 4 para. 46 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I152Sch. 4 para. 47 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I153Sch. 4 para. 48 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F11149. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F111Sch. 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)
I154Sch. 4 para. 50 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I155Sch. 4 para. 51 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I156Sch. 4 para. 52 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I157Sch. 4 para. 53 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I158Sch. 4 para. 54 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I159Sch. 4 para. 55 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I160Sch. 4 para. 56 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I161Sch. 4 para. 57 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I162Sch. 4 para. 58 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I163Sch. 4 para. 59 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I164Sch. 4 para. 60 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I165Sch. 4 para. 61 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I166Sch. 4 para. 62 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I167Sch. 4 para. 63 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I168Sch. 4 para. 64 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I169Sch. 4 para. 65 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I170Sch. 4 para. 66 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I171Sch. 4 para. 67 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I172Sch. 4 para. 68 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F11269. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F112Sch. 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
I173Sch. 4 para. 69 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I174Sch. 4 para. 70 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I175Sch. 4 para. 71 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I176Sch. 4 para. 72 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I177Sch. 4 para. 73 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I178Sch. 4 para. 74 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I179Sch. 4 para. 75 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I180Sch. 4 para. 76 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F11377. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F113Sch. 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
I181Sch. 4 para. 77 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I182Sch. 4 para. 78 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I183Sch. 4 para. 79 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I184Sch. 4 para. 80 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I185Sch. 4 para. 81 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I186Sch. 4 para. 82 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I187Sch. 4 para. 83 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F11484. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F114Sch. 4 para. 84 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(6)(c) (with s. 76(7)(8))
I188Sch. 4 para. 84 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I189Sch. 4 para. 85 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I190Sch. 4 para. 86 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I191Sch. 4 para. 87 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I192Sch. 4 para. 88 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I193Sch. 4 para. 89 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I194Sch. 4 para. 90 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I195Sch. 4 para. 91 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I196Sch. 4 para. 92 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I197Sch. 4 para. 93 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I198Sch. 4 para. 94 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F115Sch. 4 para. 95(2) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(4)
I199Sch. 4 para. 95 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I200Sch. 4 para. 96 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F11697. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F116Sch. 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
I201Sch. 4 para. 97 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F11798. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F117Sch. 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)
I202Sch. 4 para. 98 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I203Sch. 4 para. 99 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I204Sch. 4 para. 100 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I205Sch. 4 para. 101 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F118(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F118Sch. 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)
I206Sch. 4 para. 102 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I207Sch. 4 para. 103 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F119104. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F119Sch. 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)
I208Sch. 4 para. 104 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I209Sch. 4 para. 105 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I210Sch. 4 para. 106 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I211Sch. 4 para. 107 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I212Sch. 4 para. 108 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I213Sch. 4 para. 109 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I214Sch. 4 para. 110 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I215Sch. 4 para. 111 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I216Sch. 4 para. 112 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I217Sch. 4 para. 113 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I218Sch. 4 para. 114 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I219Sch. 4 para. 115 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I220Sch. 4 para. 116 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I221Sch. 4 para. 117 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I222Sch. 4 para. 118 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I223Sch. 4 para. 119 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I224Sch. 4 para. 120 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I225Sch. 4 para. 121 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I226Sch. 4 para. 122 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I227Sch. 4 para. 123 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I228Sch. 4 para. 124 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F120125. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F120Sch. 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)
I229Sch. 4 para. 125 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F120126. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
I230Sch. 4 para. 126 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F120127. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
I231Sch. 4 para. 127 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I232Sch. 4 para. 128 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I233Sch. 4 para. 129 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I234Sch. 4 para. 130 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I235Sch. 4 para. 131 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
F121(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F122(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F121Sch. 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)
F122Sch. 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)
I236Sch. 4 para. 132 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
133F123(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S+N.I.
F124(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F123Sch. 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)
F124Sch. 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)
F125Sch. 4 para. 133(5) repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 2(13)
I237Sch. 4 para. 133 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I238Sch. 4 para. 134 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
I239Sch. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(i)