Commissioners for Revenue and Customs Act 2005

Sections 16 and 17

SCHEDULE 2U.K.Functions of Commissioners and Officers: Restrictions, &c.

This Atodlen has no associated Nodiadau Esboniadol

Part 1U.K.General

[F1Wireless Telegraphy Act 2006 (c. 36)]U.K.

Textual Amendments

F1Sch. 2 para. 1 cross-heading substituted (8.2.2007) by Wireless Telegraphy Act 2006 (c. 36), s. 126(2), Sch. 7 para. 38(b)

F21U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Commencement Information

I1Sch. 2 para. 1 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Taxes Management Act 1970 (c. 9)U.K.

2U.K.A power under any of the following provisions of the Taxes Management Act 1970 may be exercised only in connection with functions relating to matters to which section 7 above applies—

(a)section 21 (stock jobbers' transactions),

(b)section 23 (copies of registers of securities), and

(c)section 24 (information about income from securities).

Commencement Information

I2Sch. 2 para. 2 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

3U.K.Section 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.

Commencement Information

I3Sch. 2 para. 3 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Customs and Excise Management Act 1979 (c. 2)U.K.

4U.K.Section 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.

Commencement Information

I4Sch. 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.U.K.

(2)A person may rely for the purposes of section 11 of that Act on a statement (written or oral) of an officer of Revenue and Customs that a function does not relate to a matter to which section 7 above applies.

Commencement Information

I5Sch. 2 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

6U.K.Sections 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.

Commencement Information

I6Sch. 2 para. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Police and Criminal Evidence Act 1984 (c. 60)U.K.

F37U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Commencement Information

I7Sch. 2 para. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Finance Act 1985 (c. 54)U.K.

8U.K.Section 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.

Commencement Information

I8Sch. 2 para. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))U.K.

F49U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Commencement Information

I9Sch. 2 para. 9 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Finance Act 1998 (c. 36)U.K.

10U.K.In 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. ”

Commencement Information

I10Sch. 2 para. 10 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Regulation of Investigatory Powers Act 2000 (c. 23)U.K.

F511U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Commencement Information

I11Sch. 2 para. 11 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Finance Act 2002 (c. 23)U.K.

F612U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F6Sch. 2 para. 12 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(4)

Proceeds of Crime Act 2002 (c. 29)U.K.

13U.K.The power in section 294 of the Proceeds of Crime Act 2002 (to seize cash)—

(a)shall vest in an officer of Revenue and Customs only in so far as he is exercising a function relating to a matter to which section 7 above does not apply, but

(b)may be exercised by the officer in reliance on a suspicion that relates to a matter to which section 7 above applies.

Commencement Information

I12Sch. 2 para. 13 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

[F713AU.K.The powers conferred on an officer of Revenue and Customs by virtue of section 352(5)(c), 353(10)(c), 356(11)(b) or 378(3A)(b) of the Act of 2002 (powers in relation to search and seizure warrants and production orders) are exercisable only in relation to cash seized in accordance with paragraph 13 above by an officer of Revenue and Customs under section 294 of that Act.]

Crime (International Co-operation) Act 2003 (c. 32)U.K.

F814U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Commencement Information

I13Sch. 2 para. 14 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Part 2 U.K.Use of Information

Teaching and Higher Education Act 1998 (c. 30)U.K.

15U.K.The 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.

Commencement Information

I14Sch. 2 para. 15 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Employment Relations Act 1999 (c. 26)U.K.

16U.K.The 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.

Commencement Information

I15Sch. 2 para. 16 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Immigration and Asylum Act 1999 (c. 33)U.K.

F917U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Commencement Information

I16Sch. 2 para. 17 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Financial Services and Markets Act 2000 (c. 8)U.K.

18U.K.The 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.

Commencement Information

I17Sch. 2 para. 18 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Terrorism Act 2000 (c. 11)U.K.

19U.K.Information 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.

Commencement Information

I18Sch. 2 para. 19 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Nationality, Immigration and Asylum Act 2002 (c. 41)U.K.

F1020U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Commencement Information

I19Sch. 2 para. 20 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)