http://www.legislation.gov.uk/ukpga/2005/11/crossheading/proceedings/2017-01-31Commissioners 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 Participation2017-01-31 <Emphasis>Proceedings</Emphasis>Evidence241A document that purports to have been issued or signed by or with the authority of the Commissioners—ashall be treated as having been so issued or signed unless the contrary is proved, andbshall be admissible in any legal proceedings.2A document that purports to have been issued by the Commissioners and which certifies any of the matters specified in subsection (3) shall (in addition to the matters provided for by subsection (1)(a) and (b)) be treated as accurate unless the contrary is proved.3The matters mentioned in subsection (2) are—athat a specified person was appointed as a commissioner on a specified date,bthat a specified person was appointed as an officer of Revenue and Customs on a specified date,cthat at a specified time or for a specified purpose (or both) a function was delegated to a specified Commissioner,dthat at a specified time or for a specified purpose (or both) a function was delegated to a specified committee, andethat at a specified time or for a specified purpose (or both) a function was delegated to another specified person.4A photographic or other copy of a document acquired by the Commissioners shall, if certified by them to be an accurate copy, be admissible in any legal proceedings to the same extent as the document itself.5Section 2 of the Documentary Evidence Act 1868 (c. 37) (proof of documents) shall apply to a Revenue and Customs document as it applies in relation to the documents mentioned in that section.6In the application of that section to a Revenue and Customs document the Schedule to that Act shall be treated as if—athe first column contained a reference to the Commissioners, andbthe second column contained a reference to a Commissioner or a person acting on his authority.7In this section—aRevenue and Customs document” means a document issued by or on behalf of the Commissioners, andba reference to the Commissioners includes a reference to the Commissioners of Inland Revenue and to the Commissioners of Customs and Excise.Conduct of civil proceedings251An 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. 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.2A solicitor member of the Commissioners' staff may act as a solicitor in connection with civil proceedings relating to a function of the Revenue and Customs.3A legally qualified member of the Commissioners' staff may conduct county court proceedings relating to a matter specified in section 7.4A court shall grant any rights of audience necessary to enable a person to exercise a function under this section.5In this section—aa reference to a function of the Revenue and Customs is a reference to a function of—ithe Commissioners, oriian officer of Revenue and Customs,ba reference to civil proceedings is a reference to proceedings other than proceedings in respect of an offence,ca reference to county court proceedings is a reference to civil proceedings in England and Wales in the county court or in Northern Ireland in a county court,dthe reference to a legally qualified member of the Commissioners' staff is a reference to a member of staff who has been admitted as a solicitor, or called to the Bar, whether or not he holds a practising certificate, andethe reference to a solicitor member of the Commissioners' staff—iexcept in relation to Scotland, is a reference to a member of staff who has been admitted as a solicitor, whether or not he holds a practising certificate,iiin relation to Scotland, is a reference to a member of staff who has been admitted as a solicitor and who holds a practising certificate. 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. <Addition ChangeId="key-e2ca0ead754f45db0b49bd5f0afe8df3-1474823113232" CommentaryRef="key-e2ca0ead754f45db0b49bd5f0afe8df3">Certificates of debt</Addition>25A1A certificate of an officer of Revenue and Customs that, to the best of that officer's knowledge and belief, a relevant sum has not been paid is sufficient evidence that the sum mentioned in the certificate is unpaid.2In subsection (1) “relevant sum” means a sum payable to the Commissioners under or by virtue of an enactment or under a contract settlement (within the meaning of section 25).3Any document purporting to be such a certificate shall be treated as if it were such a certificate until the contrary is proved.4Subsection (1) has effect subject to any provision treating the certificate as conclusive evidence.Rewards26The Commissioners may pay a reward to a person in return for a service which relates to a function of—athe Commissioners, orban officer of Revenue and Customs.S. 24 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)S. 25 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)S. 26 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)S. 25A inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 138(1)S. 25(1A) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 137(1)(a)S. 25(6) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 137(1)(b)S. 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))S. 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))S. 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))S. 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))S. 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))S. 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))S. 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))S. 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))S. 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))S. 26 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(f), 58(1) (with s. 36(4))S. 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))S. 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))S. 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))S. 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))S. 26 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(e), 58(1) (with s. 36(4))S. 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))S. 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))Words 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)
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24
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<Text>A document that purports to have been issued or signed by or with the authority of the Commissioners—</Text>
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2
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<Text>A document that purports to have been issued by the Commissioners and which certifies any of the matters specified in subsection (3) shall (in addition to the matters provided for by subsection (1)(a) and (b)) be treated as accurate unless the contrary is proved.</Text>
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<Text>The matters mentioned in subsection (2) are—</Text>
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<Text>that a specified person was appointed as a commissioner on a specified date,</Text>
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<Text>that a specified person was appointed as an officer of Revenue and Customs on a specified date,</Text>
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<Text>that at a specified time or for a specified purpose (or both) a function was delegated to a specified Commissioner,</Text>
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<Text>that at a specified time or for a specified purpose (or both) a function was delegated to a specified committee, and</Text>
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e
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<Text>that at a specified time or for a specified purpose (or both) a function was delegated to another specified person.</Text>
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4
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<Text>A photographic or other copy of a document acquired by the Commissioners shall, if certified by them to be an accurate copy, be admissible in any legal proceedings to the same extent as the document itself.</Text>
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5
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<P2para>
<Text>Section 2 of the Documentary Evidence Act 1868 (c. 37) (proof of documents) shall apply to a Revenue and Customs document as it applies in relation to the documents mentioned in that section.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/24/6/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/24/6" id="section-24-6" RestrictStartDate="2009-07-21">
<Pnumber>
<CommentaryRef Ref="key-ceab788c3217af8017fde70df1c7bec7"/>
6
</Pnumber>
<P2para>
<Text>In the application of that section to a Revenue and Customs document the Schedule to that Act shall be treated as if—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/24/6/a/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/24/6/a" id="section-24-6-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the first column contained a reference to the Commissioners, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/24/6/b/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/24/6/b" id="section-24-6-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>the second column contained a reference to a Commissioner or a person acting on his authority.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/24/7/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/24/7" id="section-24-7" RestrictStartDate="2009-07-21">
<Pnumber>
<CommentaryRef Ref="key-ceab788c3217af8017fde70df1c7bec7"/>
7
</Pnumber>
<P2para>
<Text>In this section—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/24/7/a/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/24/7/a" id="section-24-7-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>
<Term id="term-revenue-and-customs-document">Revenue and Customs document</Term>
” means a document issued by or on behalf of the Commissioners, and
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/24/7/b/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/24/7/b" id="section-24-7-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a reference to the Commissioners includes a reference to the Commissioners of Inland Revenue and to the Commissioners of Customs and Excise.</Text>
</P3para>
</P3>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2014-04-22">
<Title>Conduct of civil proceedings</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25" id="section-25">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-14e5789607b439945fb9317215c49126"/>
25
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/1/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25/1" id="section-25-1" RestrictStartDate="2009-07-21">
<Pnumber>
<CommentaryRef Ref="key-db7c8a542c4980f29b8242a4cce3d9bd"/>
<CommentaryRef Ref="key-2f64db30f3dbb8ba24bf389614bddb54"/>
<CommentaryRef Ref="key-70d98140ef76b9553cface059d721129"/>
1
</Pnumber>
<P2para>
<Text>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.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/1A/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25/1A" id="section-25-1A" RestrictStartDate="2009-07-21">
<Pnumber>
<CommentaryRef Ref="key-f33b5a5f86691664b1309b4806478b4f"/>
<CommentaryRef Ref="key-fe1fc3079ffcf46590e31aa77c1de229"/>
<Addition ChangeId="key-bf403e2af6f219398c7d50ac3f715781-1474823610806" CommentaryRef="key-bf403e2af6f219398c7d50ac3f715781"> 1A </Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-bf403e2af6f219398c7d50ac3f715781-1474823610806" CommentaryRef="key-bf403e2af6f219398c7d50ac3f715781">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.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/2/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25/2" id="section-25-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>A solicitor member of the Commissioners' staff may act as a solicitor in connection with civil proceedings relating to a function of the Revenue and Customs.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/3/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25/3" id="section-25-3">
<Pnumber>3</Pnumber>
<P2para>
<Text>A legally qualified member of the Commissioners' staff may conduct county court proceedings relating to a matter specified in section 7.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/4/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25/4" id="section-25-4">
<Pnumber>4</Pnumber>
<P2para>
<Text>A court shall grant any rights of audience necessary to enable a person to exercise a function under this section.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/5/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25/5" id="section-25-5" RestrictStartDate="2009-07-21">
<Pnumber>
<CommentaryRef Ref="key-bdeb7f212f939cf4fd9f13c5ea25a8bc"/>
<CommentaryRef Ref="key-7f876aab530543743890b2ffc3c6ff11"/>
<CommentaryRef Ref="key-e7d2c7c0fa154f130a18f7654dcd053a"/>
5
</Pnumber>
<P2para>
<Text>In this section—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/5/a/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25/5/a" id="section-25-5-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a reference to a function of the Revenue and Customs is a reference to a function of—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/5/a/i/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25/5/a/i" id="section-25-5-a-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>the Commissioners, or</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/5/a/ii/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25/5/a/ii" id="section-25-5-a-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>an officer of Revenue and Customs,</Text>
</P4para>
</P4>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/5/b/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25/5/b" id="section-25-5-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a reference to civil proceedings is a reference to proceedings other than proceedings in respect of an offence,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/5/c/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25/5/c" id="section-25-5-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>
a reference to county court proceedings is a reference to civil proceedings
<Addition ChangeId="key-e85a3683884970c9551bb55ded38c03b-1474949445595" CommentaryRef="key-e85a3683884970c9551bb55ded38c03b">in England and Wales in the county court or in Northern Ireland</Addition>
in a county court,
</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/5/d/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25/5/d" id="section-25-5-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>the reference to a legally qualified member of the Commissioners' staff is a reference to a member of staff who has been admitted as a solicitor, or called to the Bar, whether or not he holds a practising certificate, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/5/e/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25/5/e" id="section-25-5-e">
<Pnumber>e</Pnumber>
<P3para>
<Text>the reference to a solicitor member of the Commissioners' staff—</Text>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/5/e/i/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25/5/e/i" id="section-25-5-e-i">
<Pnumber>i</Pnumber>
<P4para>
<Text>except in relation to Scotland, is a reference to a member of staff who has been admitted as a solicitor, whether or not he holds a practising certificate,</Text>
</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/5/e/ii/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25/5/e/ii" id="section-25-5-e-ii">
<Pnumber>ii</Pnumber>
<P4para>
<Text>in relation to Scotland, is a reference to a member of staff who has been admitted as a solicitor and who holds a practising certificate.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25/6/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25/6" id="section-25-6" RestrictStartDate="2009-07-21">
<Pnumber>
<CommentaryRef Ref="key-bdeb7f212f939cf4fd9f13c5ea25a8bc"/>
<Addition ChangeId="key-4adc6191d5c94207a3778bfc2b7287f7-1474823639712" CommentaryRef="key-4adc6191d5c94207a3778bfc2b7287f7"> 6 </Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-4adc6191d5c94207a3778bfc2b7287f7-1474823639712" CommentaryRef="key-4adc6191d5c94207a3778bfc2b7287f7"> In this section “ </Addition>
<Term>
<Addition ChangeId="key-4adc6191d5c94207a3778bfc2b7287f7-1474823639712" CommentaryRef="key-4adc6191d5c94207a3778bfc2b7287f7">contract settlement</Addition>
</Term>
<Addition ChangeId="key-4adc6191d5c94207a3778bfc2b7287f7-1474823639712" CommentaryRef="key-4adc6191d5c94207a3778bfc2b7287f7"> ” 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. </Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2009-07-21">
<Title>
<Addition ChangeId="key-e2ca0ead754f45db0b49bd5f0afe8df3-1474823113232" CommentaryRef="key-e2ca0ead754f45db0b49bd5f0afe8df3">Certificates of debt</Addition>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25A/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25A" id="section-25A">
<Pnumber PuncAfter="">
<Addition ChangeId="key-e2ca0ead754f45db0b49bd5f0afe8df3-1474823113232" CommentaryRef="key-e2ca0ead754f45db0b49bd5f0afe8df3">25A</Addition>
</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25A/1/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25A/1" id="section-25A-1" RestrictStartDate="2009-07-21">
<Pnumber>
<CommentaryRef Ref="key-3b025533bbecde8311ad5b3739141523"/>
<CommentaryRef Ref="key-821fac9cfad1b028de517ad1ee8dfd2f"/>
<Addition ChangeId="key-e2ca0ead754f45db0b49bd5f0afe8df3-1474823113232" CommentaryRef="key-e2ca0ead754f45db0b49bd5f0afe8df3">1</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-e2ca0ead754f45db0b49bd5f0afe8df3-1474823113232" CommentaryRef="key-e2ca0ead754f45db0b49bd5f0afe8df3">A certificate of an officer of Revenue and Customs that, to the best of that officer's knowledge and belief, a relevant sum has not been paid is sufficient evidence that the sum mentioned in the certificate is unpaid.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25A/2/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25A/2" id="section-25A-2" RestrictStartDate="2009-07-21">
<Pnumber>
<CommentaryRef Ref="key-da4cd68ad01a48cd3aba38be1ed85f41"/>
<CommentaryRef Ref="key-42672c33b45441bfaf2a5105c4e8e34d"/>
<Addition ChangeId="key-e2ca0ead754f45db0b49bd5f0afe8df3-1474823113232" CommentaryRef="key-e2ca0ead754f45db0b49bd5f0afe8df3">2</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-e2ca0ead754f45db0b49bd5f0afe8df3-1474823113232" CommentaryRef="key-e2ca0ead754f45db0b49bd5f0afe8df3">In subsection (1) “</Addition>
<Term>
<Addition ChangeId="key-e2ca0ead754f45db0b49bd5f0afe8df3-1474823113232" CommentaryRef="key-e2ca0ead754f45db0b49bd5f0afe8df3">relevant sum</Addition>
</Term>
<Addition ChangeId="key-e2ca0ead754f45db0b49bd5f0afe8df3-1474823113232" CommentaryRef="key-e2ca0ead754f45db0b49bd5f0afe8df3">” means a sum payable to the Commissioners under or by virtue of an enactment or under a contract settlement (within the meaning of section 25).</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25A/3/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25A/3" id="section-25A-3">
<Pnumber>
<Addition ChangeId="key-e2ca0ead754f45db0b49bd5f0afe8df3-1474823113232" CommentaryRef="key-e2ca0ead754f45db0b49bd5f0afe8df3">3</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-e2ca0ead754f45db0b49bd5f0afe8df3-1474823113232" CommentaryRef="key-e2ca0ead754f45db0b49bd5f0afe8df3">Any document purporting to be such a certificate shall be treated as if it were such a certificate until the contrary is proved.</Addition>
</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/25A/4/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25A/4" id="section-25A-4">
<Pnumber>
<Addition ChangeId="key-e2ca0ead754f45db0b49bd5f0afe8df3-1474823113232" CommentaryRef="key-e2ca0ead754f45db0b49bd5f0afe8df3">4</Addition>
</Pnumber>
<P2para>
<Text>
<Addition ChangeId="key-e2ca0ead754f45db0b49bd5f0afe8df3-1474823113232" CommentaryRef="key-e2ca0ead754f45db0b49bd5f0afe8df3">Subsection (1) has effect subject to any provision treating the certificate as conclusive evidence.</Addition>
</Text>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
<P1group RestrictStartDate="2009-07-21">
<Title>Rewards</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/26/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/26" id="section-26">
<Pnumber PuncAfter="">
<CommentaryRef Ref="key-2cfc2d616a694ce6d874e7a14547d5c1"/>
<CommentaryRef Ref="key-724108cbb8bf27d31bf75e35b4cf496a"/>
<CommentaryRef Ref="key-649dea7ba32fee267775e1d31c1a6ae9"/>
26
</Pnumber>
<P1para>
<Text>The Commissioners may pay a reward to a person in return for a service which relates to a function of—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/26/a/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/26/a" id="section-26-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>the Commissioners, or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/section/26/b/2017-01-31" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/26/b" id="section-26-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>an officer of Revenue and Customs.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
</Pblock>
</Body>
</Primary>
<Commentaries>
<Commentary id="key-1f63875b279d344f976a3b1ec0d66cf5" Type="I">
<Para>
<Text>
S. 24 in force at 7.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="cz9mh29t1-00170" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="cz9mh29t1-00171" CitationRef="cz9mh29t1-00170" 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-14e5789607b439945fb9317215c49126" Type="I">
<Para>
<Text>
S. 25 in force at 7.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="cz9mh29t1-00179" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="cz9mh29t1-00180" CitationRef="cz9mh29t1-00179" 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-2cfc2d616a694ce6d874e7a14547d5c1" Type="I">
<Para>
<Text>
S. 26 in force at 7.4.2005 by
<Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="cz9mh29t1-00188" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>
,
<CitationSubRef id="cz9mh29t1-00189" CitationRef="cz9mh29t1-00188" 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-e2ca0ead754f45db0b49bd5f0afe8df3" Type="F">
<Para>
<Text>
<CitationSubRef id="cb56sk422-00006" SectionRef="section-25A" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25A">S. 25A</CitationSubRef>
inserted (21.7.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cb56sk422-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="cb56sk422-00008" CitationRef="cb56sk422-00007" SectionRef="section-138-1" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/138/1" Operative="true">s. 138(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-bf403e2af6f219398c7d50ac3f715781" Type="F">
<Para>
<Text>
S. 25(1A) inserted (21.7.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cb573dyr2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="cb573dyr2-00008" CitationRef="cb573dyr2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/137/1/a" SectionRef="section-137-1-a" Operative="true">s. 137(1)(a)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-4adc6191d5c94207a3778bfc2b7287f7" Type="F">
<Para>
<Text>
S. 25(6) inserted (21.7.2008) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2008/9" id="cb573dyr2-00015" Class="UnitedKingdomPublicGeneralAct" Year="2008" Number="9" Title="Finance Act 2008">Finance Act 2008 (c. 9)</Citation>
,
<CitationSubRef id="cb573dyr2-00016" CitationRef="cb573dyr2-00015" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/section/137/1/b" SectionRef="section-137-1-b" Operative="true">s. 137(1)(b)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-da4cd68ad01a48cd3aba38be1ed85f41" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-25A-2" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25A/2" id="cb5838332-00045">S. 25A(2)</CitationSubRef>
modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009" id="cb5838332-00046">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef SectionRef="section-1-7-c" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/1/7/c" CitationRef="cb5838332-00046" Operative="true" id="cb5838332-00047">ss. 1(7)(c)</CitationSubRef>
,
<CitationSubRef SectionRef="section-58-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" CitationRef="cb5838332-00046" id="cb5838332-00048">58(1)</CitationSubRef>
(with
<CitationSubRef SectionRef="section-36-4" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" CitationRef="cb5838332-00046" id="cb5838332-00049">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-70d98140ef76b9553cface059d721129" Type="C">
<Para>
<Text>
S. 25(1) modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" id="cb5838332-00096" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef id="cb5838332-00097" CitationRef="cb5838332-00096" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/3/8/c" SectionRef="section-3-8-c" Operative="true">ss. 3(8)(c)</CitationSubRef>
,
<CitationSubRef id="cb5838332-00098" CitationRef="cb5838332-00096" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" SectionRef="section-58-1">58(1)</CitationSubRef>
(with
<CitationSubRef id="cb5838332-00099" CitationRef="cb5838332-00096" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" SectionRef="section-36-4">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-7f876aab530543743890b2ffc3c6ff11" Type="C">
<Para>
<Text>
S. 25(5) modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" id="cb5838332-00106" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef id="cb5838332-00107" CitationRef="cb5838332-00106" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/3/8/c" SectionRef="section-3-8-c" Operative="true">ss. 3(8)(c)</CitationSubRef>
,
<CitationSubRef id="cb5838332-00108" CitationRef="cb5838332-00106" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" SectionRef="section-58-1">58(1)</CitationSubRef>
(with
<CitationSubRef id="cb5838332-00109" CitationRef="cb5838332-00106" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" SectionRef="section-36-4">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-3b025533bbecde8311ad5b3739141523" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-25A-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25A/1" id="cb5838332-00115">S. 25A(1)</CitationSubRef>
modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009" id="cb5838332-00116">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef SectionRef="section-3-8-d" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/3/8/d" CitationRef="cb5838332-00116" Operative="true" id="cb5838332-00117">ss. 3(8)(d)</CitationSubRef>
,
<CitationSubRef SectionRef="section-58-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" CitationRef="cb5838332-00116" id="cb5838332-00118">58(1)</CitationSubRef>
(with
<CitationSubRef SectionRef="section-36-4" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" CitationRef="cb5838332-00116" id="cb5838332-00119">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-adf5525a82ddab965386a4eeb3f2b505" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-24-3-e" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/24/3/e" id="cb5838332-00185">S. 24(3)(e)</CitationSubRef>
modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009" id="cb5838332-00186">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef SectionRef="section-7-8-c" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/7/8/c" CitationRef="cb5838332-00186" Operative="true" id="cb5838332-00187">ss. 7(8)(c)</CitationSubRef>
,
<CitationSubRef SectionRef="section-58-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" CitationRef="cb5838332-00186" id="cb5838332-00188">58(1)</CitationSubRef>
(with
<CitationSubRef SectionRef="section-36-4" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" CitationRef="cb5838332-00186" id="cb5838332-00189">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-ceab788c3217af8017fde70df1c7bec7" Type="C">
<Para>
<Text>
<CitationSubRef StartSectionRef="section-24-4" EndSectionRef="section-24-7" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/24/4" UpTo="http://www.legislation.gov.uk/id/ukpga/2005/11/section/24/7" id="cb5838332-00195">S. 24(4)-(7)</CitationSubRef>
modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009" id="cb5838332-00196">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef SectionRef="section-7-8-c" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/7/8/c" CitationRef="cb5838332-00196" Operative="true" id="cb5838332-00197">ss. 7(8)(c)</CitationSubRef>
,
<CitationSubRef SectionRef="section-58-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" CitationRef="cb5838332-00196" id="cb5838332-00198">58(1)</CitationSubRef>
(with
<CitationSubRef SectionRef="section-36-4" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" CitationRef="cb5838332-00196" id="cb5838332-00199">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-2f64db30f3dbb8ba24bf389614bddb54" Type="C">
<Para>
<Text>
S. 25(1) modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" id="cb5838332-00206" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef id="cb5838332-00207" CitationRef="cb5838332-00206" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/7/8/d" SectionRef="section-7-8-d" Operative="true">ss. 7(8)(d)</CitationSubRef>
,
<CitationSubRef id="cb5838332-00208" CitationRef="cb5838332-00206" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" SectionRef="section-58-1">58(1)</CitationSubRef>
(with
<CitationSubRef id="cb5838332-00209" CitationRef="cb5838332-00206" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" SectionRef="section-36-4">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-f33b5a5f86691664b1309b4806478b4f" Type="C">
<Para>
<Text>
S. 25(1A) modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" id="cb5838332-00216" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef id="cb5838332-00217" CitationRef="cb5838332-00216" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/7/8/d" SectionRef="section-7-8-d" Operative="true">ss. 7(8)(d)</CitationSubRef>
,
<CitationSubRef id="cb5838332-00218" CitationRef="cb5838332-00216" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" SectionRef="section-58-1">58(1)</CitationSubRef>
(with
<CitationSubRef id="cb5838332-00219" CitationRef="cb5838332-00216" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" SectionRef="section-36-4">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-42672c33b45441bfaf2a5105c4e8e34d" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-25A-2" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25A/2" id="cb5838332-00225">S. 25A(2)</CitationSubRef>
modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009" id="cb5838332-00226">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef SectionRef="section-7-8-e" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/7/8/e" CitationRef="cb5838332-00226" Operative="true" id="cb5838332-00227">ss. 7(8)(e)</CitationSubRef>
,
<CitationSubRef SectionRef="section-58-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" CitationRef="cb5838332-00226" id="cb5838332-00228">58(1)</CitationSubRef>
(with
<CitationSubRef SectionRef="section-36-4" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" CitationRef="cb5838332-00226" id="cb5838332-00229">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-649dea7ba32fee267775e1d31c1a6ae9" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-26" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/26" id="cb5838332-00235">S. 26</CitationSubRef>
modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009" id="cb5838332-00236">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef SectionRef="section-7-8-f" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/7/8/f" CitationRef="cb5838332-00236" Operative="true" id="cb5838332-00237">ss. 7(8)(f)</CitationSubRef>
,
<CitationSubRef SectionRef="section-58-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" CitationRef="cb5838332-00236" id="cb5838332-00238">58(1)</CitationSubRef>
(with
<CitationSubRef SectionRef="section-36-4" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" CitationRef="cb5838332-00236" id="cb5838332-00239">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-db7c8a542c4980f29b8242a4cce3d9bd" Type="C">
<Para>
<Text>
S. 25(1) modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" id="cb5838332-00286" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef id="cb5838332-00287" CitationRef="cb5838332-00286" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/11/7/c" SectionRef="section-11-7-c" Operative="true">ss. 11(7)(c)</CitationSubRef>
,
<CitationSubRef id="cb5838332-00288" CitationRef="cb5838332-00286" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" SectionRef="section-58-1">58(1)</CitationSubRef>
(with
<CitationSubRef id="cb5838332-00289" CitationRef="cb5838332-00286" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" SectionRef="section-36-4">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-fe1fc3079ffcf46590e31aa77c1de229" Type="C">
<Para>
<Text>
S. 25(1A) modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" id="cb5838332-00296" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef id="cb5838332-00297" CitationRef="cb5838332-00296" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/11/7/c" SectionRef="section-11-7-c" Operative="true">ss. 11(7)(c)</CitationSubRef>
,
<CitationSubRef id="cb5838332-00298" CitationRef="cb5838332-00296" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" SectionRef="section-58-1">58(1)</CitationSubRef>
(with
<CitationSubRef id="cb5838332-00299" CitationRef="cb5838332-00296" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" SectionRef="section-36-4">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-e7d2c7c0fa154f130a18f7654dcd053a" Type="C">
<Para>
<Text>
S. 25(5) modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" id="cb5838332-00306" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef id="cb5838332-00307" CitationRef="cb5838332-00306" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/11/7/c" SectionRef="section-11-7-c" Operative="true">ss. 11(7)(c)</CitationSubRef>
,
<CitationSubRef id="cb5838332-00308" CitationRef="cb5838332-00306" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" SectionRef="section-58-1">58(1)</CitationSubRef>
(with
<CitationSubRef id="cb5838332-00309" CitationRef="cb5838332-00306" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" SectionRef="section-36-4">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-821fac9cfad1b028de517ad1ee8dfd2f" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-25A-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/25A/1" id="cb5838332-00315">S. 25A(1)</CitationSubRef>
modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009" id="cb5838332-00316">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef SectionRef="section-11-7-d" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/11/7/d" CitationRef="cb5838332-00316" Operative="true" id="cb5838332-00317">ss. 11(7)(d)</CitationSubRef>
,
<CitationSubRef SectionRef="section-58-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" CitationRef="cb5838332-00316" id="cb5838332-00318">58(1)</CitationSubRef>
(with
<CitationSubRef SectionRef="section-36-4" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" CitationRef="cb5838332-00316" id="cb5838332-00319">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-724108cbb8bf27d31bf75e35b4cf496a" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-26" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/26" id="cb5838332-00325">S. 26</CitationSubRef>
modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009" id="cb5838332-00326">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef SectionRef="section-11-7-e" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/11/7/e" CitationRef="cb5838332-00326" Operative="true" id="cb5838332-00327">ss. 11(7)(e)</CitationSubRef>
,
<CitationSubRef SectionRef="section-58-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" CitationRef="cb5838332-00326" id="cb5838332-00328">58(1)</CitationSubRef>
(with
<CitationSubRef SectionRef="section-36-4" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" CitationRef="cb5838332-00326" id="cb5838332-00329">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-cd2a0d896951d23ecf5422a6ac4a2d27" Type="C">
<Para>
<Text>
<CitationSubRef SectionRef="section-24-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/24/1" id="cb5838332-00368">S. 24(1)</CitationSubRef>
<CitationSubRef SectionRef="section-24-2" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/24/2" id="cb5838332-00369">(2)</CitationSubRef>
modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009" id="cb5838332-00370">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef SectionRef="section-7-8-c" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/7/8/c" CitationRef="cb5838332-00370" Operative="true" id="cb5838332-00371">ss. 7(8)(c)</CitationSubRef>
,
<CitationSubRef SectionRef="section-58-1" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" CitationRef="cb5838332-00370" id="cb5838332-00372">58(1)</CitationSubRef>
(with
<CitationSubRef SectionRef="section-36-4" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" CitationRef="cb5838332-00370" id="cb5838332-00373">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-bdeb7f212f939cf4fd9f13c5ea25a8bc" Type="C">
<Para>
<Text>
S. 25(5)(6) modified (21.7.2009) by
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2009/11" id="cb5838332-00384" Class="UnitedKingdomPublicGeneralAct" Year="2009" Number="11" Title="Borders, Citizenship and Immigration Act 2009">Borders, Citizenship and Immigration Act 2009 (c. 11)</Citation>
,
<CitationSubRef id="cb5838332-00385" CitationRef="cb5838332-00384" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/7/8/d" SectionRef="section-7-8-d" Operative="true">ss. 7(8)(d)</CitationSubRef>
,
<CitationSubRef id="cb5838332-00386" CitationRef="cb5838332-00384" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/58/1" SectionRef="section-58-1">58(1)</CitationSubRef>
(with
<CitationSubRef id="cb5838332-00387" CitationRef="cb5838332-00384" URI="http://www.legislation.gov.uk/id/ukpga/2009/11/section/36/4" SectionRef="section-36-4">s. 36(4)</CitationSubRef>
)
</Text>
</Para>
</Commentary>
<Commentary id="key-e85a3683884970c9551bb55ded38c03b" Type="F">
<Para>
<Text>
Words in s. 25(5)(c) inserted (22.4.2014) by virtue of
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2013/22" id="cb79xtb52-00007" Class="UnitedKingdomPublicGeneralAct" Year="2013" Number="22" Title="Crime and Courts Act 2013">Crime and Courts Act 2013 (c. 22)</Citation>
,
<CitationSubRef id="cb79xtb52-00008" CitationRef="cb79xtb52-00007" URI="http://www.legislation.gov.uk/id/ukpga/2013/22/section/61/3" SectionRef="section-61-3">s. 61(3)</CitationSubRef>
,
<CitationSubRef id="cb79xtb52-00009" CitationRef="cb79xtb52-00007" URI="http://www.legislation.gov.uk/id/ukpga/2013/22/schedule/9/paragraph/68" SectionRef="schedule-9-paragraph-68" Operative="true">Sch. 9 para. 68</CitationSubRef>
;
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/954" id="cb79xtb52-00010" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="954" Title="The Crime and Courts Act 2013 (Commencement No. 10 and Transitional Provision) Order 2014">S.I. 2014/954</Citation>
,
<CitationSubRef id="cb79xtb52-00011" CitationRef="cb79xtb52-00010" URI="http://www.legislation.gov.uk/id/uksi/2014/954/article/2/c" SectionRef="article-2-c">art. 2(c)</CitationSubRef>
(with
<CitationSubRef id="cb79xtb52-00012" CitationRef="cb79xtb52-00010" URI="http://www.legislation.gov.uk/id/uksi/2014/954/article/3" SectionRef="article-3">art. 3</CitationSubRef>
) (with transitional provisions and savings in
<Citation URI="http://www.legislation.gov.uk/id/uksi/2014/956" id="cb79xtb52-00013" Class="UnitedKingdomStatutoryInstrument" Year="2014" Number="956">S.I. 2014/956</Citation>
, arts. 3-11)
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>