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

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

Sch. 1 para. 3 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 4 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 9 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 10 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 11 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 12 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 13 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 14 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 15 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 16 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 17 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 18 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 19 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 20 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 21 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 22 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 23 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 24 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 25 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 26 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 27 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 28 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 29 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 30 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

Sch. 1 para. 31 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/2006-04-01Commissioners 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 Participation2006-04-01SCHEDULESSCHEDULE 1

Section 7

Former Inland Revenue Matters1

Capital gains tax.

2

Charities.

3

Child benefit.

4

Child tax credit.

5

Child trust funds.

6

Corporation tax (and amounts assessable or chargeable as if they were corporation tax).

7

Guardian’s allowance.

8

Income tax.

9

Inheritance tax.

10

The issue of bank notes.

11

National insurance contributions.

12

The National Insurance Fund.

13

The national minimum wage.

14

Oil and gas royalties.

15

Payment of or in lieu of rates.

16

Payment in lieu of tax reliefs, in so far as the Commissioners of Inland Revenue were responsible before the commencement of section 5.

17

Pension schemes.

18

Petroleum revenue tax.

19

Rating lists.

20

Recovery of taxes due in other member States, in relation to matters corresponding to those for which the Commissioners of Inland Revenue were responsible before the commencement of section 5.

21

Stamp duty.

22

Stamp duty land tax.

23

Stamp duty reserve tax.

24

Statutory adoption pay.

25

Statutory maternity pay.

26

Statutory paternity pay.

27

Statutory sick pay.

28

Student loans.

29

Valuation lists in relation to council tax.

30

Valuation of property.

31

Working tax credit.

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<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-5551d4cd321df30b46a8b98d8da26b1c" marker="I1">
<p>
<ref eId="cz9mwig11-00097" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/1">Sch. 1 para. 1</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00098" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00099" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-04a2fc113a32446eca95f515d2f8b13a" marker="I2">
<p>
<ref eId="cz9mwig11-00106" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/2">Sch. 1 para. 2</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00107" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00108" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-65653834e3f44df5326780fbe626a93b" marker="I3">
<p>
<ref eId="cz9mwig11-00115" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/3">Sch. 1 para. 3</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00116" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00117" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-f80d161560cd162403f5c5539de7cded" marker="I4">
<p>
<ref eId="cz9mwig11-00124" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/4">Sch. 1 para. 4</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00125" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00126" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-d0548fc4fbc346136dba2353d1289250" marker="I5">
<p>
<ref eId="cz9mwig11-00133" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/5">Sch. 1 para. 5</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00134" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00135" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-2aa5e9301587d189c2658efd3128ed22" marker="I6">
<p>
<ref eId="cz9mwig11-00142" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/6">Sch. 1 para. 6</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00143" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00144" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-513047e06c9c681ffdb39631df6f421d" marker="I7">
<p>
<ref eId="cz9mwig11-00151" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/7">Sch. 1 para. 7</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00152" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00153" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-dd289dcd8c64b84606ee849b63c5387f" marker="I8">
<p>
<ref eId="cz9mwig11-00160" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/8">Sch. 1 para. 8</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00161" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00162" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-c62405654ecba5893af7702204855cb2" marker="I9">
<p>
<ref eId="cz9mwig11-00169" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/9">Sch. 1 para. 9</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00170" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00171" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-2f2bc9587669ad98f8ab913f469e702d" marker="I10">
<p>
<ref eId="cz9mwig11-00178" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/10">Sch. 1 para. 10</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00179" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00180" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-ff9e76663ac1cba43728efb1245ac019" marker="I11">
<p>
<ref eId="cz9mwig11-00187" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/11">Sch. 1 para. 11</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00188" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00189" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-1e5eb3f9930980b46c683215e64e92c8" marker="I12">
<p>
<ref eId="cz9mwig11-00196" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/12">Sch. 1 para. 12</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00197" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00198" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-32abf1f7bf6ccc21583faf5fd087513e" marker="I13">
<p>
<ref eId="cz9mwig11-00205" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/13">Sch. 1 para. 13</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00206" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00207" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-22b970b6211004bdab9236d1024b029b" marker="I14">
<p>
<ref eId="cz9mwig11-00214" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/14">Sch. 1 para. 14</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00215" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00216" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-5879706c8d7d7d3fd0dad3db21b56a02" marker="I15">
<p>
<ref eId="cz9mwig11-00223" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/15">Sch. 1 para. 15</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00224" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00225" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-da95c62700af7965186668314bb23366" marker="I16">
<p>
<ref eId="cz9mwig11-00232" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/16">Sch. 1 para. 16</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00233" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00234" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-9fe331a5eb1dfba2c81f123db2f75111" marker="I17">
<p>
<ref eId="cz9mwig11-00241" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/17">Sch. 1 para. 17</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00242" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00243" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-b2b6263c3c9e6cebf1718ad5aaa0c836" marker="I18">
<p>
<ref eId="cz9mwig11-00250" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/18">Sch. 1 para. 18</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00251" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00252" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-6ddbbdcb484e5e189864b37f548b3eb7" marker="I19">
<p>
<ref eId="cz9mwig11-00259" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/19">Sch. 1 para. 19</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00260" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00261" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-e646e94e0a63168abec56c7feeb6f443" marker="I20">
<p>
<ref eId="cz9mwig11-00268" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/20">Sch. 1 para. 20</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00269" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00270" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-a325ec6ba171a5c8a31e80ccf544dced" marker="I21">
<p>
<ref eId="cz9mwig11-00277" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/21">Sch. 1 para. 21</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00278" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00279" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-2c3c2624614182cfab75dacca3e8fc93" marker="I22">
<p>
<ref eId="cz9mwig11-00286" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/22">Sch. 1 para. 22</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00287" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00288" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-79596ad20d37c7af921ac48a2ea1cce7" marker="I23">
<p>
<ref eId="cz9mwig11-00295" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/23">Sch. 1 para. 23</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00296" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00297" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-97f840349e81c94541307457b5152d3a" marker="I24">
<p>
<ref eId="cz9mwig11-00304" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/24">Sch. 1 para. 24</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00305" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00306" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-a0eaf5995495cb8c1cc9e63b8e6bf5b2" marker="I25">
<p>
<ref eId="cz9mwig11-00313" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/25">Sch. 1 para. 25</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00314" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00315" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-89d1340ecd79bf9deb0299537b3bf0fa" marker="I26">
<p>
<ref eId="cz9mwig11-00322" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/26">Sch. 1 para. 26</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00323" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00324" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-e07ab149e462867774d85750340a9cd2" marker="I27">
<p>
<ref eId="cz9mwig11-00331" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/27">Sch. 1 para. 27</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00332" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00333" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-78cfcc9650459d4b565c8cc15022390a" marker="I28">
<p>
<ref eId="cz9mwig11-00340" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/28">Sch. 1 para. 28</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00341" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00342" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-fafd34997cd830ce7f48b15b7e987b45" marker="I29">
<p>
<ref eId="cz9mwig11-00349" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/29">Sch. 1 para. 29</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00350" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00351" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-1b711944651f614c1797c20c7bd24dae" marker="I30">
<p>
<ref eId="cz9mwig11-00358" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/30">Sch. 1 para. 30</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00359" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00360" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="I" class="commentary I" eId="key-4c06e546ec64153e6b5fbcaac9570e39" marker="I31">
<p>
<ref eId="cz9mwig11-00367" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/31">Sch. 1 para. 31</ref>
in force at 18.4.2005 by
<ref eId="cz9mwig11-00368" href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref eId="cz9mwig11-00369" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/c">art. 2(2)(c)</ref>
</p>
</note>
</notes>
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<dc:identifier>http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/2006-04-01</dc:identifier>
<dc:title>Commissioners for Revenue and Customs Act 2005</dc:title>
<dc:description>An 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.</dc:description>
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<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-17</dc:modified>
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<dct:valid>2006-04-01</dct:valid>
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<ukm:Number Value="11"/>
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<body>
<hcontainer name="schedules" eId="schedules">
<heading>SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-1" uk:target="true">
<num>
SCHEDULE 1
<authorialNote class="referenceNote">
<p>Section 7</p>
</authorialNote>
</num>
<heading>Former Inland Revenue Matters</heading>
<paragraph eId="schedule-1-paragraph-1" class="schProv1">
<num>1</num>
<content>
<p>Capital gains tax.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-2" class="schProv1">
<num>2</num>
<content>
<p>Charities.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-3" class="schProv1">
<num>3</num>
<content>
<p>Child benefit.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-4" class="schProv1">
<num>4</num>
<content>
<p>Child tax credit.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-5" class="schProv1">
<num>5</num>
<content>
<p>Child trust funds.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-6" class="schProv1">
<num>6</num>
<content>
<p>Corporation tax (and amounts assessable or chargeable as if they were corporation tax).</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-7" class="schProv1">
<num>7</num>
<content>
<p>Guardian’s allowance.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-8" class="schProv1">
<num>8</num>
<content>
<p>Income tax.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-9" class="schProv1">
<num>9</num>
<content>
<p>Inheritance tax.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-10" class="schProv1">
<num>10</num>
<content>
<p>The issue of bank notes.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-11" class="schProv1">
<num>11</num>
<content>
<p>National insurance contributions.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-12" class="schProv1">
<num>12</num>
<content>
<p>The National Insurance Fund.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-13" class="schProv1">
<num>13</num>
<content>
<p>The national minimum wage.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-14" class="schProv1">
<num>14</num>
<content>
<p>Oil and gas royalties.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-15" class="schProv1">
<num>15</num>
<content>
<p>Payment of or in lieu of rates.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-16" class="schProv1">
<num>16</num>
<content>
<p>Payment in lieu of tax reliefs, in so far as the Commissioners of Inland Revenue were responsible before the commencement of section 5.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-17" class="schProv1">
<num>17</num>
<content>
<p>Pension schemes.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-18" class="schProv1">
<num>18</num>
<content>
<p>Petroleum revenue tax.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-19" class="schProv1">
<num>19</num>
<content>
<p>Rating lists.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-20" class="schProv1">
<num>20</num>
<content>
<p>Recovery of taxes due in other member States, in relation to matters corresponding to those for which the Commissioners of Inland Revenue were responsible before the commencement of section 5.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-21" class="schProv1">
<num>21</num>
<content>
<p>Stamp duty.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-22" class="schProv1">
<num>22</num>
<content>
<p>Stamp duty land tax.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-23" class="schProv1">
<num>23</num>
<content>
<p>Stamp duty reserve tax.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-24" class="schProv1">
<num>24</num>
<content>
<p>Statutory adoption pay.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-25" class="schProv1">
<num>25</num>
<content>
<p>Statutory maternity pay.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-26" class="schProv1">
<num>26</num>
<content>
<p>Statutory paternity pay.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-27" class="schProv1">
<num>27</num>
<content>
<p>Statutory sick pay.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-28" class="schProv1">
<num>28</num>
<content>
<p>Student loans.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-29" class="schProv1">
<num>29</num>
<content>
<p>Valuation lists in relation to council tax.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-30" class="schProv1">
<num>30</num>
<content>
<p>Valuation of property.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-31" class="schProv1">
<num>31</num>
<content>
<p>Working tax credit.</p>
</content>
</paragraph>
</hcontainer>
</hcontainer>
</body>
</act>
</akomaNtoso>