http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/enactedCommissioners for Revenue and Customs Act 2005DataKing's Printer of Acts of Parliament2021-08-04SCHEDULESSCHEDULE 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.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/ukpga/2005/11/enacted">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/2005/11/enacted"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/2005/11/enacted"/>
<FRBRdate date="2005-04-07" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="11"/>
<FRBRname value="2005 c. 11"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/enacted"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/2005/11/enacted"/>
<FRBRdate date="2005-04-07" name="enacted"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/enacted/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/2005/11/enacted/data.akn"/>
<FRBRdate date="2024-11-11Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<classification source="#source">
<keyword value="data" showAs="Data" dictionary="http://www.legislation.gov.uk"/>
</classification>
<lifecycle source="#source">
<eventRef date="2005-04-07" type="generation" eId="enacted-date" source="#source"/>
<eventRef date="2005-04-18" type="amendment" source="#source"/>
<eventRef date="2010-04-06" type="amendment" source="#source"/>
<eventRef date="2014-12-01" type="amendment" source="#source"/>
<eventRef date="2015-04-05" type="amendment" source="#source"/>
<eventRef date="2020-01-18" type="amendment" source="#source"/>
<eventRef date="2023-08-21" type="amendment" source="#source"/>
</lifecycle>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/KingsOrQueensPrinterOfActsOfParliament" showAs="King's Printer of Acts of Parliament"/>
<passiveRef href="http://www.legislation.gov.uk/id/anaw/2019/1" showAs="Childcare Funding (Wales) Act 2019"/>
<passiveRef href="http://www.legislation.gov.uk/id/ukpga/2012/5" showAs="Welfare Reform Act 2012"/>
</references>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<dc:identifier>http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/enacted</dc:identifier>
<dc:title>Commissioners for Revenue and Customs Act 2005</dc:title>
<dc:subject>Data</dc:subject>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2021-08-04</dc:modified>
<atom:link rel="self" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/enacted/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2005/11/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/notes" title="Explanatory Notes"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2005/11/notes/contents" title="Explanatory Notes Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/ukpga/2005/11/enacted" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/ukpga/2005/11/introduction/enacted" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/ukpga/2005/11/body/enacted" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/ukpga/2005/11/schedules/enacted" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/enacted/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/enacted/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/enacted/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/enacted/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/enacted/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/enacted/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/enacted/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2005/11/contents/enacted" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/2005-04-18" title="2005-04-18"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/2010-04-06" title="2010-04-06"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/2014-12-01" title="2014-12-01"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/2015-04-05" title="2015-04-05"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/2020-01-18" title="2020-01-18"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/2023-08-21" title="2023-08-21"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2005/11/enacted" title="Entire legislation"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2005/11/crossheading/general/enacted" title="Crossheading; Crossheading; General"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2005/11/crossheading/general/enacted" title="Crossheading; Crossheading; General"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/2/enacted" title="Schedule; Schedule 2"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/2/enacted" title="Schedule; Schedule 2"/>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="final"/>
</ukm:DocumentClassification>
<ukm:Year Value="2005"/>
<ukm:Number Value="11"/>
<ukm:EnactmentDate Date="2005-04-07"/>
<ukm:ISBN Value="0105412058"/>
<ukm:UnappliedEffects>
<ukm:UnappliedEffect RequiresApplied="true" AffectedProvisions="Sch. 1 para. 4" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2012" AffectedYear="2005" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2005/11" AffectedNumber="11" AffectingProvisions="Sch. 14 Pt. 1" AppliedModified="2012-10-22T16:06:57.637+01:00" AffectingNumber="5" URI="http://www.legislation.gov.uk/id/effect/key-ff27f150a84892e4d469a8798e389f5c" Type="repealed" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" Row="22" Modified="2023-02-28T14:18:44Z" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" EffectId="key-ff27f150a84892e4d469a8798e389f5c">
<ukm:AffectedTitle>Commissioners for Revenue and Customs Act 2005</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-4" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/4">para. 4</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14/part/1">Pt. 1</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" Extent="E+W+S+N.I." ExtentStatus="Inherited" StartDate="2012-03-08" StartDateStatus="Inherited">s. 150(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingNumber="5" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2005/11" AffectedClass="UnitedKingdomPublicGeneralAct" Type="repealed" AffectingYear="2012" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2012/5" AffectedNumber="11" AffectingProvisions="Sch. 14 Pt. 1" RequiresApplied="true" AffectedYear="2005" AffectedProvisions="Sch. 1 para. 31" EffectId="key-08f193e140440f1535440d277e81f3b4" URI="http://www.legislation.gov.uk/id/effect/key-08f193e140440f1535440d277e81f3b4" AffectingEffectsExtent="S+A+M+E+A+S+A+F+F+E+C+T+E+D" AppliedModified="2012-10-22T16:06:57.637+01:00" Row="23" Modified="2023-02-28T14:18:44Z">
<ukm:AffectedTitle>Commissioners for Revenue and Customs Act 2005</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="schedule-1" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1">Sch. 1 </ukm:Section>
<ukm:Section Ref="schedule-1-paragraph-31" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/paragraph/31">para. 31</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Welfare Reform Act 2012</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="schedule-14" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14">Sch. 14 </ukm:Section>
<ukm:Section Ref="schedule-14-part-1" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/schedule/14/part/1">Pt. 1</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-150-3" URI="http://www.legislation.gov.uk/id/ukpga/2012/5/section/150/3" Extent="E+W+S+N.I." ExtentStatus="Inherited" StartDate="2012-03-08" StartDateStatus="Inherited">s. 150(3)</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedYear="2005" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedProvisions="s. 18(2)(ia)" AffectedExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/anaw/2019/1" Type="inserted" AffectingProvisions="s. 9" Row="9" AffectingNumber="1" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2005/11" RequiresApplied="true" AffectedNumber="11" AffectingYear="2019" AffectingEffectsExtent="E+W" AffectingClass="WelshNationalAssemblyAct" URI="http://www.legislation.gov.uk/id/effect/key-e67e86b0b9fefe356c66d259bfa6e677" Modified="2022-01-12T10:57:51Z" EffectId="key-e67e86b0b9fefe356c66d259bfa6e677">
<ukm:AffectedTitle>Commissioners for Revenue and Customs Act 2005</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="section-18-2-ia" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/18/2/ia" FoundRef="section-18">s. 18(2)(ia)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>Childcare Funding (Wales) Act 2019</ukm:AffectingTitle>
<ukm:AffectingTitle xml:lang="cy">Deddf Cyllido Gofal Plant (Cymru) 2019</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="section-9" URI="http://www.legislation.gov.uk/id/anaw/2019/1/section/9">s. 9</ukm:Section>
</ukm:AffectingProvisions>
<ukm:CommencementAuthority>
<ukm:Section Ref="section-13" URI="http://www.legislation.gov.uk/id/anaw/2019/1/section/13">s. 13</ukm:Section>
</ukm:CommencementAuthority>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
</ukm:UnappliedEffects>
</ukm:PrimaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/1/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/1/notes"/>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-03" URI="http://www.legislation.gov.uk/ukpga/2005/11/pdfs/ukpgaen_20050011_en.pdf" Title="Explanatory Note"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:CorrectionSlips>
<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/ukpga/2005/11/pdfs/ukpgacs_20050011_en.pdf" Date="2010-10-15" Title="Correction Slip" Size="96877"/>
</ukm:CorrectionSlips>
<ukm:Alternatives>
<ukm:Alternative Date="2008-03-03" URI="http://www.legislation.gov.uk/ukpga/2005/11/pdfs/ukpga_20050011_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="256"/>
<ukm:BodyParagraphs Value="58"/>
<ukm:ScheduleParagraphs Value="198"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody>
<hcontainer name="schedules" eId="d5e127">
<heading>SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-1">
<num>
SCHEDULE 1
<authorialNote class="referenceNote" placement="right">
<p>Section 7</p>
</authorialNote>
</num>
<heading>Former Inland Revenue Matters</heading>
<paragraph eId="schedule-1-paragraph-1">
<num>1</num>
<content>
<p>Capital gains tax.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-2">
<num>2</num>
<content>
<p>Charities.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-3">
<num>3</num>
<content>
<p>Child benefit.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-4">
<num>4</num>
<content>
<p>Child tax credit.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-5">
<num>5</num>
<content>
<p>Child trust funds.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-6">
<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">
<num>7</num>
<content>
<p>Guardian’s allowance.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-8">
<num>8</num>
<content>
<p>Income tax.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-9">
<num>9</num>
<content>
<p>Inheritance tax.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-10">
<num>10</num>
<content>
<p>The issue of bank notes.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-11">
<num>11</num>
<content>
<p>National insurance contributions.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-12">
<num>12</num>
<content>
<p>The National Insurance Fund.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-13">
<num>13</num>
<content>
<p>The national minimum wage.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-14">
<num>14</num>
<content>
<p>Oil and gas royalties.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-15">
<num>15</num>
<content>
<p>Payment of or in lieu of rates.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-16">
<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">
<num>17</num>
<content>
<p>Pension schemes.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-18">
<num>18</num>
<content>
<p>Petroleum revenue tax.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-19">
<num>19</num>
<content>
<p>Rating lists.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-20">
<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">
<num>21</num>
<content>
<p>Stamp duty.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-22">
<num>22</num>
<content>
<p>Stamp duty land tax.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-23">
<num>23</num>
<content>
<p>Stamp duty reserve tax.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-24">
<num>24</num>
<content>
<p>Statutory adoption pay.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-25">
<num>25</num>
<content>
<p>Statutory maternity pay.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-26">
<num>26</num>
<content>
<p>Statutory paternity pay.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-27">
<num>27</num>
<content>
<p>Statutory sick pay.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-28">
<num>28</num>
<content>
<p>Student loans.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-29">
<num>29</num>
<content>
<p>Valuation lists in relation to council tax.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-30">
<num>30</num>
<content>
<p>Valuation of property.</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-31">
<num>31</num>
<content>
<p>Working tax credit.</p>
</content>
</paragraph>
</hcontainer>
</hcontainer>
</portionBody>
</portion>
</akomaNtoso>