http://www.legislation.gov.uk/ukpga/2005/11/crossheading/general/2022-04-28Commissioners for Revenue and Customs Act 2005An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes.texttext/xmlenStatute Law Database2024-05-17Expert Participation2022-04-28 <Emphasis>General</Emphasis>Consequential amendments, &c.501In 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.2In so far as is appropriate in consequence of sections 6 and 7 a reference in an enactment, instrument or other document to any of the persons specified in section 6(2) or 7(3) (however expressed) shall be taken as a reference to an officer of Revenue and Customs.3In so far as is appropriate in consequence of this Act a reference in an enactment, instrument or other document to the Valuation Office of the Inland Revenue (however expressed) shall be taken as a reference to the Valuation Office of Her Majesty’s Revenue and Customs.4The Treasury may by regulations make such provision as they think appropriate in consequence of section 5, 6 or 7 in respect of a reference in an enactment (however expressed) to—athe Commissioners of Inland Revenue (or to a Commissioner),bthe Commissioners of Customs and Excise (or to a Commissioner),ccustoms,dcustoms and excise,eInland Revenue, orfany of the persons specified in section 6(2) or 7(3).5Regulations under subsection (4) in respect of a reference in an enactment—amay amend an enactment,bmay make incidental and consequential provision,cshall be made by statutory instrument, anddshall not be made unless a draft has first been laid before, and approved by resolution of, each House of Parliament.6Schedule 4 (consequential amendments, &c.) shall have effect (and is without prejudice to the generality of subsections (1) to (4)).7Subsections (1) to (4) shall, subject to any express provision to the contrary, have effect in relation to enactments passed or made, and instruments and documents issued, whether before or after the passing of this Act.Interpretation511In this Act—except where otherwise expressly provided, “enactment” includes—an Act of the Scottish Parliament,an instrument made under an Act of the Scottish Parliament,an Act of the National Assembly for Wales,an instrument made under an Act of the National Assembly for Wales,Northern Ireland legislation, andan instrument made under Northern Ireland legislation,officer of Revenue and Customs” means a person appointed under section 2, andrevenue” has the meaning given by section 5(4).2In this Act—afunction” means any power or duty (including a power or duty that is ancillary to another power or duty), andba reference to the functions of the Commissioners or of officers of Revenue and Customs is a reference to the functions conferred—iby or by virtue of this Act, oriiby or by virtue of any enactment passed or made after the commencement of this Act.2ABut a reference to the functions of the Commissioners or of officers of Revenue and Customs does not include a function which—ais conferred on them by or by virtue of an Act of the Scottish Parliament or an instrument made under such an Act, andbrelates to a devolved tax within the meaning of the Scotland Act 1998.2BNor does such a reference include a function which—ais conferred on the Commissioners or on officers of Revenue and Customs by or by virtue of an Act of the National Assembly for Wales or an instrument made under such an Act, andbrelates to a devolved tax within the meaning of the Government of Wales Act 2006.3A reference in this Act, in an enactment amended by this Act or, subject to express provision to the contrary, in any future enactment, to responsibility for collection and management of revenue has the same meaning as references to responsibility for care and management of revenue in enactments passed before this Act.4In this Act a reference to information acquired in connection with a matter includes a reference to information held in connection with that matter.Repeals521The following shall cease to have effect—athe following provisions of the Customs and Excise Management Act 1979 (c. 2)—isection 12 (inquiries),iisection 15 (bribery and collusion),iiisection 32 (kidnapping officers),ivsection 84 (signalling to smugglers),vsection 86 (higher penalty where offender armed, &c.),visection 152(c) (mitigation and remission of penalties, &c.),viisection 152(d) (early discharge from prison), andviiisection 169 (false scales, &c.), andbsection 111(2) of the Taxes Management Act 1970 (c. 9) (valuation: obstruction).2The enactments specified in Schedule 5 are hereby repealed to the extent specified.Commencement531This Act shall come into force in accordance with provision made by order of the Treasury.2An order under subsection (1)—amay make provision generally or only in relation to specified provisions or purposes,bmay include transitional, consequential or incidental provision or savings, andcshall be made by statutory instrument.Transitional: general541In the application of section 5—aa reference to responsibility before commencement of that section includes a reference to responsibility under an enactment passed or made, but not yet in force, before commencement, andba reference to a function vesting includes a reference to a function which is to vest under an enactment passed or made, but not yet in force, before commencement of that section.2In the application of section 6 or 7 a reference to a function conferred by an enactment includes a reference to a function conferred by an enactment passed or made, but not yet in force, before commencement of that section.3Where immediately before the commencement of section 6 a person holds appointment as a member of the staff of the Commissioners of Inland Revenue or of the Commissioners of Customs and Excise, his appointment shall have effect on commencement as if made by the Commissioners for Her Majesty’s Revenue and Customs under section 2.4The following shall be treated as being included in the list in Schedule 1—adevelopment land tax,bdisabled person’s tax credit,cestate duty,dthe national defence contribution under Part III of the Finance Act 1937 (c. 54),ethe special tax on banking deposits under section 134 of the Finance Act 1981 (c. 35), andfworking families tax credit.5The Treasury may by order made by statutory instrument add to the list in subsection (4) an item relating to a matter for which the Commissioners of Inland Revenue or a person listed in section 7(3) had responsibility before the commencement of section 5, if it appears to the Treasury that the law relating to that matter has lapsed or ceased to have effect but that transitional matters may continue to arise in respect of it.6An order under subsection (5)—amay include consequential, transitional or incidental provision,bshall be made by statutory instrument, andcshall be subject to annulment in pursuance of a resolution of either House of Parliament.7A reference in this Act to anything done by, on behalf of or in relation to a specified person or class of person includes a reference to anything treated as if done by, on behalf of or in relation to that person by virtue of transitional provision of an enactment passed or made before this Act.Transitional: penalties551In relation to an offence under section 19 committed before 2 May 2022 the reference in section 19(4)(b) to 12 months shall have effect as if it were a reference to six months.2In relation to an offence under section 21 committed before 2 May 2022, the reference in section 21(6)(b) to 12 months shall have effect as if it were a reference to six months.3In relation to an offence under section 29 committed before 2 May 2022 the reference in section 29(6)(b) to 12 months shall have effect as if it were a reference to six months.4In relation to an offence under section 30 committed before the commencement of section 281(4) and (5) of the Criminal Justice Act 2003 (51 week maximum term of sentences) the reference in section 30(2)(a) to 51 weeks shall have effect as if it were a reference to six months.5In relation to an offence under section 31 committed before the commencement of section 281(4) and (5) of the Criminal Justice Act 2003 (51 week maximum term of sentences) the reference in section 31(2)(a) to 51 weeks shall have effect as if it were a reference to one month.6In relation to an offence under section 32 committed before the commencement of section 281(4) and (5) of the Criminal Justice Act 2003 (51 week maximum term of sentences) the reference in section 32(2)(a) to 51 weeks shall have effect as if it were a reference to six months.7In relation to an offence under section 40 committed before 2 May 2022 the reference in section 40(7)(b) to 12 months shall have effect as if it were a reference to six months.Extent561This Act extends to the United Kingdom.2But an amendment, modification or repeal effected by this Act has the same extent as the enactment (or the relevant part of the enactment) to which it relates.Short title57This Act may be cited as the Commissioners for Revenue and Customs Act 2005.S. 51 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)S. 53 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)S. 55 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)S. 56 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)S. 57 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)S. 50 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)S. 52 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(i)S. 54 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(j)S. 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))S. 51(2A) inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(6), 44(2)(b)S. 51(2B) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(13), 29(2)(b), (3)Words in s. 51(1) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(12), 29(2)(b), (3)Words in s. 55(1) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1Words in s. 55(2) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1Words in s. 55(3) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1Words in s. 55(7) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1
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<Text>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.</Text>
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<Text>In so far as is appropriate in consequence of sections 6 and 7 a reference in an enactment, instrument or other document to any of the persons specified in section 6(2) or 7(3) (however expressed) shall be taken as a reference to an officer of Revenue and Customs.</Text>
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<Text>In so far as is appropriate in consequence of this Act a reference in an enactment, instrument or other document to the Valuation Office of the Inland Revenue (however expressed) shall be taken as a reference to the Valuation Office of Her Majesty’s Revenue and Customs.</Text>
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</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/50/4/f/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/50/4/f" id="section-50-4-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>any of the persons specified in section 6(2) or 7(3).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/50/5/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/50/5" id="section-50-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>Regulations under subsection (4) in respect of a reference in an enactment—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/50/5/a/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/50/5/a" id="section-50-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>may amend an enactment,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/50/5/b/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/50/5/b" id="section-50-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>may make incidental and consequential provision,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/50/5/c/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/50/5/c" id="section-50-5-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>shall be made by statutory instrument, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/50/5/d/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/50/5/d" id="section-50-5-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>shall not be made unless a draft has first been laid before, and approved by resolution of, each House of Parliament.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/50/6/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/50/6" id="section-50-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>Schedule 4 (consequential amendments, &c.) shall have effect (and is without prejudice to the generality of subsections (1) to (4)).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/50/7/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/50/7" id="section-50-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>Subsections (1) to (4) shall, subject to any express provision to the contrary, have effect in relation to enactments passed or made, and instruments and documents issued, whether before or after the passing of this Act.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2015-02-17">
<Title>Interpretation</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/51/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/51" id="section-51">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-bbcb5d75ccbc8662efc509e04ed1b0e5"/>
51
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/51/1/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/51/1" id="section-51-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In this Act—</Text>
</P2para>
</P2>
<UnorderedList Decoration="none" Class="Definition">
<ListItem>
<Para>
<Text>
except where otherwise expressly provided, “
<Term id="term-enactment">enactment</Term>
” includes—
</Text>
</Para>
<OrderedList Type="alpha" Decoration="parens">
<ListItem NumberOverride="a">
<Para>
<Text>an Act of the Scottish Parliament,</Text>
</Para>
</ListItem>
<ListItem NumberOverride="b">
<Para>
<Text>an instrument made under an Act of the Scottish Parliament,</Text>
</Para>
</ListItem>
<ListItem NumberOverride="ba">
<Para>
<Text>
<Addition ChangeId="key-d20b878a36578a891c739f98440abfd2-1474953583313" CommentaryRef="key-d20b878a36578a891c739f98440abfd2">an Act of the National Assembly for Wales,</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="bb">
<Para>
<Text>
<Addition ChangeId="key-d20b878a36578a891c739f98440abfd2-1474953583313" CommentaryRef="key-d20b878a36578a891c739f98440abfd2">an instrument made under an Act of the National Assembly for Wales,</Addition>
</Text>
</Para>
</ListItem>
<ListItem NumberOverride="c">
<Para>
<Text>Northern Ireland legislation, and</Text>
</Para>
</ListItem>
<ListItem NumberOverride="d">
<Para>
<Text>an instrument made under Northern Ireland legislation,</Text>
</Para>
</ListItem>
</OrderedList>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-officer-of-revenue-and-customs">officer of Revenue and Customs</Term>
” means a person appointed under section 2, and
</Text>
</Para>
</ListItem>
<ListItem>
<Para>
<Text>
<Term id="term-revenue">revenue</Term>
” has the meaning given by section 5(4).
</Text>
</Para>
</ListItem>
</UnorderedList>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/51/2/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/51/2" id="section-51-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In this Act—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/51/2/a/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/51/2/a" id="section-51-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
<Term id="term-function">function</Term>
” means any power or duty (including a power or duty that is ancillary to another power or duty), and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/51/2/b/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/51/2/b" id="section-51-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a reference to the functions of the Commissioners or of officers of Revenue and Customs is a reference to the functions conferred—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/51/2/b/i/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/51/2/b/i" id="section-51-2-b-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>by or by virtue of this Act, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/51/2/b/ii/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/51/2/b/ii" id="section-51-2-b-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>by or by virtue of any enactment passed or made after the commencement of this Act.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/51/2A/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/51/2A" id="section-51-2A">
<Pnumber>
<Addition ChangeId="key-7ccbd911e397aa85c9a3d8358fa4c9d3-1474920757410" CommentaryRef="key-7ccbd911e397aa85c9a3d8358fa4c9d3">2A</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-7ccbd911e397aa85c9a3d8358fa4c9d3-1474920757410" CommentaryRef="key-7ccbd911e397aa85c9a3d8358fa4c9d3">But a reference to the functions of the Commissioners or of officers of Revenue and Customs does not include a function which—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/51/2A/a/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/51/2A/a" id="section-51-2A-a">
<Pnumber>
<Addition ChangeId="key-7ccbd911e397aa85c9a3d8358fa4c9d3-1474920757410" CommentaryRef="key-7ccbd911e397aa85c9a3d8358fa4c9d3">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-7ccbd911e397aa85c9a3d8358fa4c9d3-1474920757410" CommentaryRef="key-7ccbd911e397aa85c9a3d8358fa4c9d3">is conferred on them by or by virtue of an Act of the Scottish Parliament or an instrument made under such an Act, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/51/2A/b/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/51/2A/b" id="section-51-2A-b">
<Pnumber>
<Addition ChangeId="key-7ccbd911e397aa85c9a3d8358fa4c9d3-1474920757410" CommentaryRef="key-7ccbd911e397aa85c9a3d8358fa4c9d3">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-7ccbd911e397aa85c9a3d8358fa4c9d3-1474920757410" CommentaryRef="key-7ccbd911e397aa85c9a3d8358fa4c9d3">relates to a devolved tax within the meaning of the Scotland Act 1998.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/51/2B/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/51/2B" id="section-51-2B">
<Pnumber>
<Addition ChangeId="key-325a3660985fcc0eda59bb6d7bde7ad1-1474953389890" CommentaryRef="key-325a3660985fcc0eda59bb6d7bde7ad1">2B</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-325a3660985fcc0eda59bb6d7bde7ad1-1474953389890" CommentaryRef="key-325a3660985fcc0eda59bb6d7bde7ad1">Nor does such a reference include a function which—</Addition>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/51/2B/a/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/51/2B/a" id="section-51-2B-a">
<Pnumber>
<Addition ChangeId="key-325a3660985fcc0eda59bb6d7bde7ad1-1474953389890" CommentaryRef="key-325a3660985fcc0eda59bb6d7bde7ad1">a</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-325a3660985fcc0eda59bb6d7bde7ad1-1474953389890" CommentaryRef="key-325a3660985fcc0eda59bb6d7bde7ad1">is conferred on the Commissioners or on officers of Revenue and Customs by or by virtue of an Act of the National Assembly for Wales or an instrument made under such an Act, and</Addition>
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/51/2B/b/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/51/2B/b" id="section-51-2B-b">
<Pnumber>
<Addition ChangeId="key-325a3660985fcc0eda59bb6d7bde7ad1-1474953389890" CommentaryRef="key-325a3660985fcc0eda59bb6d7bde7ad1">b</Addition>
</Pnumber>
<P3para>
<Text>
<Addition ChangeId="key-325a3660985fcc0eda59bb6d7bde7ad1-1474953389890" CommentaryRef="key-325a3660985fcc0eda59bb6d7bde7ad1">relates to a devolved tax within the meaning of the Government of Wales Act 2006.</Addition>
</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/51/3/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/51/3" id="section-51-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>A reference in this Act, in an enactment amended by this Act or, subject to express provision to the contrary, in any future enactment, to responsibility for collection and management of revenue has the same meaning as references to responsibility for care and management of revenue in enactments passed before this Act.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/51/4/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/51/4" id="section-51-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In this Act a reference to information acquired in connection with a matter includes a reference to information held in connection with that matter.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2005-04-18">
<Title>Repeals</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/52/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52" id="section-52">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-b550098d34e40d320755ecd5cd1811a4"/>
52
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/52/1/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1" id="section-52-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>The following shall cease to have effect—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/52/1/a/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a" id="section-52-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the following provisions of the Customs and Excise Management Act 1979 (c. 2)—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/52/1/a/i/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a/i" id="section-52-1-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>section 12 (inquiries),</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/52/1/a/ii/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a/ii" id="section-52-1-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>section 15 (bribery and collusion),</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/52/1/a/iii/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a/iii" id="section-52-1-a-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>section 32 (kidnapping officers),</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/52/1/a/iv/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a/iv" id="section-52-1-a-iv">
<Pnumber>iv</Pnumber>
<P4para>
<Text>section 84 (signalling to smugglers),</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/52/1/a/v/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a/v" id="section-52-1-a-v">
<Pnumber>v</Pnumber>
<P4para>
<Text>section 86 (higher penalty where offender armed, &c.),</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/52/1/a/vi/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a/vi" id="section-52-1-a-vi">
<Pnumber>vi</Pnumber>
<P4para>
<Text>section 152(c) (mitigation and remission of penalties, &c.),</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/52/1/a/vii/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a/vii" id="section-52-1-a-vii">
<Pnumber>vii</Pnumber>
<P4para>
<Text>section 152(d) (early discharge from prison), and</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/52/1/a/viii/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/a/viii" id="section-52-1-a-viii">
<Pnumber>viii</Pnumber>
<P4para>
<Text>section 169 (false scales, &c.), and</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/52/1/b/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/1/b" id="section-52-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>section 111(2) of the Taxes Management Act 1970 (c. 9) (valuation: obstruction).</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/52/2/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52/2" id="section-52-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>The enactments specified in Schedule 5 are hereby repealed to the extent specified.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="2005-04-07">
<Title>Commencement</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/53/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53" id="section-53">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-5589f1bb035e37623103c4bd3f03b318"/>
53
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/53/1/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1" id="section-53-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Act shall come into force in accordance with provision made by order of the Treasury.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/53/2/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/2" id="section-53-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>An order under subsection (1)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/53/2/a/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/2/a" id="section-53-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>may make provision generally or only in relation to specified provisions or purposes,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/53/2/b/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/2/b" id="section-53-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>may include transitional, consequential or incidental provision or savings, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/53/2/c/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/2/c" id="section-53-2-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>shall be made by statutory instrument.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group ConfersPower="true" RestrictStartDate="2005-04-18">
<Title>Transitional: general</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54" id="section-54">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-b2d68e97b55012071cef5c29fbe8e76d"/>
54
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/1/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/1" id="section-54-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In the application of section 5—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/1/a/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/1/a" id="section-54-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a reference to responsibility before commencement of that section includes a reference to responsibility under an enactment passed or made, but not yet in force, before commencement, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/1/b/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/1/b" id="section-54-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a reference to a function vesting includes a reference to a function which is to vest under an enactment passed or made, but not yet in force, before commencement of that section.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/2/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/2" id="section-54-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>In the application of section 6 or 7 a reference to a function conferred by an enactment includes a reference to a function conferred by an enactment passed or made, but not yet in force, before commencement of that section.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/3/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/3" id="section-54-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>Where immediately before the commencement of section 6 a person holds appointment as a member of the staff of the Commissioners of Inland Revenue or of the Commissioners of Customs and Excise, his appointment shall have effect on commencement as if made by the Commissioners for Her Majesty’s Revenue and Customs under section 2.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/4/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/4" id="section-54-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>The following shall be treated as being included in the list in Schedule 1—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/4/a/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/4/a" id="section-54-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>development land tax,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/4/b/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/4/b" id="section-54-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>disabled person’s tax credit,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/4/c/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/4/c" id="section-54-4-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>estate duty,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/4/d/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/4/d" id="section-54-4-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>the national defence contribution under Part III of the Finance Act 1937 (c. 54),</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/4/e/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/4/e" id="section-54-4-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>the special tax on banking deposits under section 134 of the Finance Act 1981 (c. 35), and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/4/f/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/4/f" id="section-54-4-f">
<Pnumber>f</Pnumber>
<P3para>
<Text>working families tax credit.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/5/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/5" id="section-54-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>The Treasury may by order made by statutory instrument add to the list in subsection (4) an item relating to a matter for which the Commissioners of Inland Revenue or a person listed in section 7(3) had responsibility before the commencement of section 5, if it appears to the Treasury that the law relating to that matter has lapsed or ceased to have effect but that transitional matters may continue to arise in respect of it.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/6/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/6" id="section-54-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>An order under subsection (5)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/6/a/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/6/a" id="section-54-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>may include consequential, transitional or incidental provision,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/6/b/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/6/b" id="section-54-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>shall be made by statutory instrument, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/6/c/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/6/c" id="section-54-6-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>shall be subject to annulment in pursuance of a resolution of either House of Parliament.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/54/7/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54/7" id="section-54-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>A reference in this Act to anything done by, on behalf of or in relation to a specified person or class of person includes a reference to anything treated as if done by, on behalf of or in relation to that person by virtue of transitional provision of an enactment passed or made before this Act.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2022-04-28" RestrictEndDate="2023-02-07" RestrictExtent="E+W+S+N.I.">
<Title>Transitional: penalties</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/55/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/55" id="section-55">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-1c43fa2013d2e1fb89edc575b7474351"/>
55
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/55/1/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/55/1" id="section-55-1" RestrictStartDate="2007-04-02">
<Pnumber>
<CommentaryRef Ref="key-6437acd2d3dc49c1a6d90f2638e0bfa7"/>
1
</Pnumber>
<P2para>
<Text>
In relation to an offence under section 19 committed before
<Substitution ChangeId="key-c82f32543e6cdded5aa45839af02d25a-1655720267741" CommentaryRef="key-c82f32543e6cdded5aa45839af02d25a">2 May 2022</Substitution>
the reference in section 19(4)(b) to 12 months shall have effect as if it were a reference to six months.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/55/2/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/55/2" id="section-55-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>
In relation to an offence under section 21 committed before
<Substitution ChangeId="key-79c34a4498aa123ba6bbd5afdea9735f-1655720288484" CommentaryRef="key-79c34a4498aa123ba6bbd5afdea9735f">2 May 2022</Substitution>
, the reference in section 21(6)(b) to 12 months shall have effect as if it were a reference to six months.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/55/3/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/55/3" id="section-55-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>
In relation to an offence under section 29 committed before
<Substitution ChangeId="key-96cbce1693ad9d93ef9e5b8550940c17-1655720310828" CommentaryRef="key-96cbce1693ad9d93ef9e5b8550940c17">2 May 2022</Substitution>
the reference in section 29(6)(b) to 12 months shall have effect as if it were a reference to six months.
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/55/4/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/55/4" id="section-55-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>In relation to an offence under section 30 committed before the commencement of section 281(4) and (5) of the Criminal Justice Act 2003 (51 week maximum term of sentences) the reference in section 30(2)(a) to 51 weeks shall have effect as if it were a reference to six months.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/55/5/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/55/5" id="section-55-5">
<Pnumber>5</Pnumber>
<P2para>
<Text>In relation to an offence under section 31 committed before the commencement of section 281(4) and (5) of the Criminal Justice Act 2003 (51 week maximum term of sentences) the reference in section 31(2)(a) to 51 weeks shall have effect as if it were a reference to one month.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/55/6/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/55/6" id="section-55-6">
<Pnumber>6</Pnumber>
<P2para>
<Text>In relation to an offence under section 32 committed before the commencement of section 281(4) and (5) of the Criminal Justice Act 2003 (51 week maximum term of sentences) the reference in section 32(2)(a) to 51 weeks shall have effect as if it were a reference to six months.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/55/7/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/55/7" id="section-55-7">
<Pnumber>7</Pnumber>
<P2para>
<Text>
In relation to an offence under section 40 committed before
<Substitution ChangeId="key-ba0b69c3886192a390d50a65430e1014-1655720331721" CommentaryRef="key-ba0b69c3886192a390d50a65430e1014">2 May 2022</Substitution>
the reference in section 40(7)(b) to 12 months shall have effect as if it were a reference to six months.
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2005-04-07">
<Title>Extent</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/56/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/56" id="section-56">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-5dad49b5af8266d892122813f5351a86"/>
56
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/56/1/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/56/1" id="section-56-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>This Act extends to the United Kingdom.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/56/2/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/56/2" id="section-56-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>But an amendment, modification or repeal effected by this Act has the same extent as the enactment (or the relevant part of the enactment) to which it relates.</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2005-04-07">
<Title>Short title</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/57/2022-04-28" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/57" id="section-57">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-53a7a94f647d589e7907ff8a1b5d5212"/>
57
</Pnumber>
<P1para>
<Text>This Act may be cited as the Commissioners for Revenue and Customs Act 2005.</Text>
</P1para>
</P1>
</P1group>
</Pblock>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-bbcb5d75ccbc8662efc509e04ed1b0e5" Type="I">
<Para>
<Text>
S. 51 in force at 7.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="cz9mh29t1-00386" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="cz9mh29t1-00387" CitationRef="cz9mh29t1-00386" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/1" SectionRef="article-2-1" Operative="true">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5589f1bb035e37623103c4bd3f03b318" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="section-53" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53" id="cz9mh29t1-00394">S. 53</CitationSubRef>
in force at 7.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mh29t1-00395">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-1" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/1" CitationRef="cz9mh29t1-00395" Operative="true" id="cz9mh29t1-00396">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-1c43fa2013d2e1fb89edc575b7474351" Type="I">
<Para>
<Text>
<CitationSubRef id="cz9mh29t1-00403" SectionRef="section-55" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/55">S. 55</CitationSubRef>
in force at 7.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="cz9mh29t1-00404" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef CitationRef="cz9mh29t1-00404" id="cz9mh29t1-00405" SectionRef="article-2-1" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/1" Operative="true">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-5dad49b5af8266d892122813f5351a86" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="section-56" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/56" id="cz9mh29t1-00412">S. 56</CitationSubRef>
in force at 7.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mh29t1-00413">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-1" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/1" CitationRef="cz9mh29t1-00413" Operative="true" id="cz9mh29t1-00414">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-53a7a94f647d589e7907ff8a1b5d5212" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="section-57" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/57" id="cz9mh29t1-00421">S. 57</CitationSubRef>
in force at 7.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mh29t1-00422">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-1" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/1" CitationRef="cz9mh29t1-00422" Operative="true" id="cz9mh29t1-00423">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-e27d29ee869b464aac4ab3c7ff749c61" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="section-50" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/50" id="cz9mwig11-00070">S. 50</CitationSubRef>
in force at 18.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00071">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-h" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h" CitationRef="cz9mwig11-00071" Operative="true" id="cz9mwig11-00072">art. 2(2)(h)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b550098d34e40d320755ecd5cd1811a4" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="section-52" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/52" id="cz9mwig11-00079">S. 52</CitationSubRef>
in force at 18.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00080">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-i" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/i" CitationRef="cz9mwig11-00080" Operative="true" id="cz9mwig11-00081">art. 2(2)(i)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-b2d68e97b55012071cef5c29fbe8e76d" Type="I">
<Para>
<Text>
<CitationSubRef SectionRef="section-54" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/54" id="cz9mwig11-00088">S. 54</CitationSubRef>
in force at 18.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005" id="cz9mwig11-00089">S.I. 2005/1126</Citation>
,
<CitationSubRef SectionRef="article-2-2-j" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/j" CitationRef="cz9mwig11-00089" Operative="true" id="cz9mwig11-00090">art. 2(2)(j)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6437acd2d3dc49c1a6d90f2638e0bfa7" Type="C">
<Para>
<Text>
S. 55(1) applied by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1995/32" id="d9e4" Year="1995" Class="UnitedKingdomPublicGeneralAct" Number="32">1995 c. 32</Citation>
,
<CitationSubRef id="cc175594125054" CitationRef="d9e4" URI="http://www.legislation.gov.uk/id/ukpga/1995/32/section/12B/2" Operative="true" SectionRef="section-12B-2">s. 12B(2)</CitationSubRef>
(as inserted (with effect in accordance with
<CitationSubRef id="cc120244877469" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/ukpga/2006/12/section/40/7" SectionRef="section-40-7">s. 40(7)</CitationSubRef>
of the amending Act) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2006/12" id="d9e13" Year="2006" Class="UnitedKingdomPublicGeneralAct" Number="12" Title="London Olympic Games and Paralympic Games Act 2006">London Olympic Games and Paralympic Games Act 2006 (c. 12)</Citation>
,
<CitationSubRef id="cc102987559772" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/ukpga/2006/12/section/40/2" SectionRef="section-40-2">s. 40(2)</CitationSubRef>
,
<CitationSubRef id="cc121481690337" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/ukpga/2006/12/schedule/3/paragraph/14" Operative="true" SectionRef="schedule-3-paragraph-14">Sch. 3 para. 14</CitationSubRef>
(with
<CitationSubRef id="cc128625407976" CitationRef="d9e13" URI="http://www.legislation.gov.uk/id/ukpga/2006/12/section/40/5" SectionRef="section-40-5">s. 40(5)</CitationSubRef>
);
<Citation URI="http://www.legislation.gov.uk/id/uksi/2007/1064" id="d9e26" Class="UnitedKingdomStatutoryInstrument" Year="2007" Number="1064">S.I. 2007/1064</Citation>
,
<CitationSubRef id="cc176890533678" CitationRef="d9e26" URI="http://www.legislation.gov.uk/id/uksi/2007/1064/article/2/c" Operative="true" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-7ccbd911e397aa85c9a3d8358fa4c9d3" Type="F">
<Para>
<Text>
S. 51(2A) inserted (1.7.2012) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2012/11" id="cb6sx96u2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2012" Number="11" Title="Scotland Act 2012">Scotland Act 2012 (c. 11)</Citation>
,
<CitationSubRef id="cb6sx96u2-00008" CitationRef="cb6sx96u2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/24/6" SectionRef="section-24-6" Operative="true">ss. 24(6)</CitationSubRef>
,
<CitationSubRef id="cb6sx96u2-00009" CitationRef="cb6sx96u2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2012/11/section/44/2/b" SectionRef="section-44-2-b">44(2)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-325a3660985fcc0eda59bb6d7bde7ad1" Type="F">
<Para>
<Text>
S. 51(2B) inserted (17.2.2015) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/29" id="cb7ccn102-00007" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="29" Title="Wales Act 2014">Wales Act 2014 (c. 29)</Citation>
,
<CitationSubRef id="cb7ccn102-00008" CitationRef="cb7ccn102-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/29/section/7/13" SectionRef="section-7-13" Operative="true">ss. 7(13)</CitationSubRef>
,
<CitationSubRef id="cb7ccn102-00009" CitationRef="cb7ccn102-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/29/section/29/2/b" SectionRef="section-29-2-b">29(2)(b)</CitationSubRef>
,
<CitationSubRef id="cb7ccn102-00010" CitationRef="cb7ccn102-00007" URI="http://www.legislation.gov.uk/id/ukpga/2014/29/section/29/3" SectionRef="section-29-3">(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-d20b878a36578a891c739f98440abfd2" Type="F">
<Para>
<Text>
Words in s. 51(1) inserted (17.2.2015) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2014/29" id="cb7ccn102-00017" Class="UnitedKingdomPublicGeneralAct" Year="2014" Number="29" Title="Wales Act 2014">Wales Act 2014 (c. 29)</Citation>
,
<CitationSubRef id="cb7ccn102-00018" CitationRef="cb7ccn102-00017" URI="http://www.legislation.gov.uk/id/ukpga/2014/29/section/7/12" SectionRef="section-7-12" Operative="true">ss. 7(12)</CitationSubRef>
,
<CitationSubRef id="cb7ccn102-00019" CitationRef="cb7ccn102-00017" URI="http://www.legislation.gov.uk/id/ukpga/2014/29/section/29/2/b" SectionRef="section-29-2-b">29(2)(b)</CitationSubRef>
,
<CitationSubRef id="cb7ccn102-00020" CitationRef="cb7ccn102-00017" URI="http://www.legislation.gov.uk/id/ukpga/2014/29/section/29/3" SectionRef="section-29-3">(3)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-c82f32543e6cdded5aa45839af02d25a" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cm8w65xw4-00007" SectionRef="section-55-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/55/1">s. 55(1)</CitationSubRef>
substituted (28.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2022/500" id="cm8w65xw4-00008" Class="UnitedKingdomStatutoryInstrument" Year="2022" Number="500" Title="The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022">The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500)</Citation>
,
<CitationSubRef CitationRef="cm8w65xw4-00008" id="cm8w65xw4-00009" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2022/500/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cm8w65xw4-00008" id="cm8w65xw4-00010" SectionRef="regulation-5-1" URI="http://www.legislation.gov.uk/id/uksi/2022/500/regulation/5/1">5(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cm8w65xw4-00008" id="cm8w65xw4-00011" SectionRef="schedule-part-1" URI="http://www.legislation.gov.uk/id/uksi/2022/500/schedule/part/1" Operative="true">Sch. Pt. 1</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-79c34a4498aa123ba6bbd5afdea9735f" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cm8w65xw4-00018" SectionRef="section-55-2" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/55/2">s. 55(2)</CitationSubRef>
substituted (28.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2022/500" id="cm8w65xw4-00019" Class="UnitedKingdomStatutoryInstrument" Year="2022" Number="500" Title="The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022">The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500)</Citation>
,
<CitationSubRef CitationRef="cm8w65xw4-00019" id="cm8w65xw4-00020" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2022/500/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cm8w65xw4-00019" id="cm8w65xw4-00021" SectionRef="regulation-5-1" URI="http://www.legislation.gov.uk/id/uksi/2022/500/regulation/5/1">5(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cm8w65xw4-00019" id="cm8w65xw4-00022" SectionRef="schedule-part-1" URI="http://www.legislation.gov.uk/id/uksi/2022/500/schedule/part/1" Operative="true">Sch. Pt. 1</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-96cbce1693ad9d93ef9e5b8550940c17" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cm8w65xw4-00029" SectionRef="section-55-3" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/55/3">s. 55(3)</CitationSubRef>
substituted (28.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2022/500" id="cm8w65xw4-00030" Class="UnitedKingdomStatutoryInstrument" Year="2022" Number="500" Title="The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022">The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500)</Citation>
,
<CitationSubRef CitationRef="cm8w65xw4-00030" id="cm8w65xw4-00031" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2022/500/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cm8w65xw4-00030" id="cm8w65xw4-00032" SectionRef="regulation-5-1" URI="http://www.legislation.gov.uk/id/uksi/2022/500/regulation/5/1">5(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cm8w65xw4-00030" id="cm8w65xw4-00033" SectionRef="schedule-part-1" URI="http://www.legislation.gov.uk/id/uksi/2022/500/schedule/part/1" Operative="true">Sch. Pt. 1</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-ba0b69c3886192a390d50a65430e1014" Type="F">
<Para>
<Text>
Words in
<CitationSubRef id="cm8w65xw4-00040" SectionRef="section-55-7" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/55/7">s. 55(7)</CitationSubRef>
substituted (28.4.2022) by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2022/500" id="cm8w65xw4-00041" Class="UnitedKingdomStatutoryInstrument" Year="2022" Number="500" Title="The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022">The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500)</Citation>
,
<CitationSubRef CitationRef="cm8w65xw4-00041" id="cm8w65xw4-00042" SectionRef="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2022/500/regulation/1/2">regs. 1(2)</CitationSubRef>
,
<CitationSubRef CitationRef="cm8w65xw4-00041" id="cm8w65xw4-00043" SectionRef="regulation-5-1" URI="http://www.legislation.gov.uk/id/uksi/2022/500/regulation/5/1">5(1)</CitationSubRef>
,
<CitationSubRef CitationRef="cm8w65xw4-00041" id="cm8w65xw4-00044" SectionRef="schedule-part-1" URI="http://www.legislation.gov.uk/id/uksi/2022/500/schedule/part/1" Operative="true">Sch. Pt. 1</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>