Search Legislation

Commissioners for Revenue and Customs Act 2005

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Cross Heading: Commissioners and officers

 Help about opening options

Version Superseded: 21/07/2009

Alternative versions:

Status:

Point in time view as at 21/07/2008.

Changes to legislation:

Commissioners for Revenue and Customs Act 2005, Cross Heading: Commissioners and officers is up to date with all changes known to be in force on or before 08 November 2024. 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. Help about Changes to Legislation

Commissioners and officersU.K.

1The CommissionersU.K.

(1)Her Majesty may by Letters Patent appoint Commissioners for Her Majesty’s Revenue and Customs.

(2)The Welsh title of the Commissioners shall be Comisynwyr Cyllid a Thollau Ei Mawrhydi.

(3)A Commissioner—

(a)may resign by notice in writing to the Treasury, and

(b)otherwise, shall hold office in accordance with the terms and conditions of his appointment (which may include provision for dismissal).

(4)In exercising their functions, the Commissioners act on behalf of the Crown.

(5)Service as a Commissioner is service in the civil service of the State.

Commencement Information

I1S. 1 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

2Officers of Revenue and CustomsU.K.

(1)The Commissioners may appoint staff, to be known as officers of Revenue and Customs.

(2)A person shall hold and vacate office as an officer of Revenue and Customs in accordance with the terms of his appointment (which may include provision for dismissal).

(3)An officer of Revenue and Customs shall comply with directions of the Commissioners (whether he is exercising a function conferred on officers of Revenue and Customs or exercising a function on behalf of the Commissioners).

(4)Anything (including anything in relation to legal proceedings) begun by or in relation to one officer of Revenue and Customs may be continued by or in relation to another.

(5)Appointments under subsection (1) may be made only with the approval of the Minister for the Civil Service as to terms and conditions of service.

(6)Service in the employment of the Commissioners is service in the civil service of the State.

(7)In Schedule 1 to the Interpretation Act 1978 (c. 30) (defined expressions) at the appropriate place insert—

Officer of Revenue and Customs” has the meaning given by section 2(1) of the Commissioners for Revenue and Customs Act 2005.

Commencement Information

I2S. 2 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

3Declaration of confidentialityU.K.

(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.

(2)A declaration under subsection (1) shall be made —

(a)as soon as is reasonably practicable following the person’s appointment, and

(b)in such form, and before such a person, as the Commissioners may direct.

(3)For the purposes of this section, the renewal of a fixed term appointment shall not be treated as an appointment.

Commencement Information

I3S. 3 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

4“Her Majesty’s Revenue and Customs”U.K.

(1)The Commissioners and the officers of Revenue and Customs may together be referred to as Her Majesty’s Revenue and Customs.

(2)The Welsh title of the Commissioners and the officers of Revenue and Customs together shall be Cyllid a Thollau Ei Mawrhydi.

(3)In Schedule 1 to the Interpretation Act 1978 (defined expressions) at the appropriate place insert—

Her Majesty’s Revenue and Customs” has the meaning given by section 4 of the Commissioners for Revenue and Customs Act 2005.

Commencement Information

I4S. 4 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Back to top

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?