Sch. 2 para. 15 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Sch. 2 para. 16 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Sch. 2 para. 17 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Sch. 2 para. 18 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Sch. 2 para. 19 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Sch. 2 para. 20 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

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

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

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

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

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

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

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

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

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

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

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

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

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

Sch. 2 para. 1 cross-heading substituted (8.2.2007) by Wireless Telegraphy Act 2006 (c. 36), s. 126(2), Sch. 7 para. 38(b)

Sch. 2 para. 12 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(4)

Sch. 2 para. 7 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(1)(a)(5)(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

Sch. 2 para. 9 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(1)(b)(5)(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

Sch. 2 para. 17 repealed (31.1.2008) by UK Borders Act 2007 (c. 30), ss. 40(6)(c), 59(2), Sch.; S.I. 2008/99, art. 2(m)(n)

Sch. 2 para. 20 repealed (31.1.2008) by UK Borders Act 2007 (c. 30), ss. 40(6)(c), 59(2), Sch.; S.I. 2008/99, art. 2(m)(n)

Sch. 2 para. 1 repealed (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 30(a), Sch. 14; S.I. 2008/219, art. 2(b)(d)(iii)

Sch. 2 para. 11 repealed (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 30(b), Sch. 14; S.I. 2008/219, art. 2(b)(d)(iii)

Sch. 2 para. 13A inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 10 para. 28; S.I. 2008/755, art. 17(1)(d)(iv)

http://www.legislation.gov.uk/ukpga/2005/11/schedule/2/2008-04-06Commissioners 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 Participation2008-04-06SCHEDULESSCHEDULE 2

Sections 16 and 17

Functions of Commissioners and Officers: Restrictions, &c.Part 1GeneralWireless Telegraphy Act 2006 (c. 36)1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Taxes Management Act 1970 (c. 9)2

A power under any of the following provisions of the Taxes Management Act 1970 may be exercised only in connection with functions relating to matters to which section 7 above applies—

a

section 21 (stock jobbers' transactions),

b

section 23 (copies of registers of securities), and

c

section 24 (information about income from securities).

3

Section 113(3) of that Act (form of documents) shall have effect only in connection with functions relating to matters to which section 7 above applies.

Customs and Excise Management Act 1979 (c. 2)4

Section 8(2) and (3) of the Customs and Excise Management Act 1979 (person acting deemed to be proper officer) shall not apply to a person engaged in connection with a function relating to a matter to which section 7 above applies.

51

Section 11 of that Act (assistance to be rendered by police, &c.) shall not apply in connection with a function relating to a matter to which section 7 above applies.

2

A person may rely for the purposes of section 11 of that Act on a statement (written or oral) of an officer of Revenue and Customs that a function does not relate to a matter to which section 7 above applies.

6

Sections 167 (untrue declarations, &c.) and 168 (counterfeiting documents, &c.) of that Act shall not apply in relation to a declaration, document or statement in respect of a function relating to a matter to which section 7 above applies.

Police and Criminal Evidence Act 1984 (c. 60)7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Finance Act 1985 (c. 54)8

Section 10 of the Finance Act 1985 (computer records &c.) shall not apply in connection with a function relating to a matter to which section 7 above applies.

Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Finance Act 1998 (c. 36)10

In section 163(1) of the Finance Act 1998 (adoption of single currency by other member States) for “any matter under the care and management of the Commissioners of Inland Revenue.” substitute “ any matter for which the Commissioners for Her Majesty’s Revenue and Customs are responsible and to which section 7 of the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters) applies. ”

Regulation of Investigatory Powers Act 2000 (c. 23)11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Finance Act 2002 (c. 23)12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Proceeds of Crime Act 2002 (c. 29)13

The power in section 294 of the Proceeds of Crime Act 2002 (to seize cash)—

a

shall vest in an officer of Revenue and Customs only in so far as he is exercising a function relating to a matter to which section 7 above does not apply, but

b

may be exercised by the officer in reliance on a suspicion that relates to a matter to which section 7 above applies.

13A

The powers conferred on an officer of Revenue and Customs by virtue of section 352(5)(c), 353(10)(c), 356(11)(b) or 378(3A)(b) of the Act of 2002 (powers in relation to search and seizure warrants and production orders) are exercisable only in relation to cash seized in accordance with paragraph 13 above by an officer of Revenue and Customs under section 294 of that Act.

Crime (International Co-operation) Act 2003 (c. 32)14

An order under section 27 of the Crime (International Co-operation) Act 2003 (exercise of Secretary of State’s powers by others) shall not permit the exercise of a power by the Commissioners in relation to a matter—

a

to which section 7 above applies, or

b

which corresponds, in relation to a country other than the United Kingdom, to a matter to which section 7 above applies.

Part 2Use of InformationTeaching and Higher Education Act 1998 (c. 30)15

The Commissioners may supply information in accordance with section 24 of the Teaching and Higher Education Act 1998 (supply of information in connection with the student loan scheme) only if the information was obtained or is held in the exercise of a function relating to matters to which section 7 above applies.

Employment Relations Act 1999 (c. 26)16

The Commissioners may supply information in accordance with section 39 of the Employment Relations Act 1999 (supply of information in connection with the national minimum wage and agricultural wages) only if the information was obtained or is held in the exercise of a function relating to matters to which section 7 above applies.

Immigration and Asylum Act 1999 (c. 33)17

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Financial Services and Markets Act 2000 (c. 8)18

The Commissioners may supply information in accordance with section 350 of the Financial Services and Markets Act 2000 (supply of information to assist with an investigation under section 168 of that Act) only if the information was obtained or is held in the exercise of a function relating to matters to which section 7 above applies.

Terrorism Act 2000 (c. 11)19

Information may be supplied in accordance with paragraph 4(2) of Schedule 14 to the Terrorism Act 2000 (exercise of officers' powers) only if the information has not been held solely in the exercise of functions relating to matters to which section 7 above applies.

Nationality, Immigration and Asylum Act 2002 (c. 41)20

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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<note class="commentary I" eId="key-95964e626b919a6d43129245efb2f073">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/2/paragraph/15">Sch. 2 para. 15</ref>
in force at 7.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/1">art. 2(1)</ref>
</p>
</note>
<note class="commentary I" eId="key-bf2b9cc3f5fad41da0d2e4af2ad14ccc">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/2/paragraph/16">Sch. 2 para. 16</ref>
in force at 7.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/1">art. 2(1)</ref>
</p>
</note>
<note class="commentary I" eId="key-78198c630ee2d1c801afb41d3b4fc587">
<p>
Sch. 2 para. 17 in force at 7.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/1">art. 2(1)</ref>
</p>
</note>
<note class="commentary I" eId="key-1f06b71fd284bf9562584503f91c48ac">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/2/paragraph/18">Sch. 2 para. 18</ref>
in force at 7.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/1">art. 2(1)</ref>
</p>
</note>
<note class="commentary I" eId="key-499b32493fc63b3b87b7552bbe35b379">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/2/paragraph/19">Sch. 2 para. 19</ref>
in force at 7.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/1">art. 2(1)</ref>
</p>
</note>
<note class="commentary I" eId="key-e55f31efdcf1496d19892eac5ee0e49e">
<p>
Sch. 2 para. 20 in force at 7.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/1">art. 2(1)</ref>
</p>
</note>
<note class="commentary I" eId="key-0210cd9449da8a605f2540e902059f57">
<p>
Sch. 2 para. 1 in force at 18.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary I" eId="key-6b1771edbc32cd277ef77ced71cbca5a">
<p>
Sch. 2 para. 2 in force at 18.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary I" eId="key-3a1552fa7c8eab49c89cf7ec2ffb3750">
<p>
Sch. 2 para. 3 in force at 18.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary I" eId="key-c9b9a720724e504f15bb1c3ae8ee5d6a">
<p>
Sch. 2 para. 4 in force at 18.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary I" eId="key-9400de2a1cdfc1a190463de964106c9d">
<p>
Sch. 2 para. 5 in force at 18.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary I" eId="key-5cecad8439b8baab1710c5592b403fea">
<p>
Sch. 2 para. 6 in force at 18.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary I" eId="key-13490ca47da233c225db4c8905d96e1b">
<p>
Sch. 2 para. 7 in force at 18.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary I" eId="key-cd48ae56fbaa09cc26ec9643488210af">
<p>
Sch. 2 para. 8 in force at 18.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary I" eId="key-88fb61da70c9b5c3ba69f13c133e030e">
<p>
Sch. 2 para. 9 in force at 18.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary I" eId="key-fdfc580128ae778c25a27284070ee8bc">
<p>
Sch. 2 para. 10 in force at 18.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary I" eId="key-046eaa7719fcce4dfb314c6d09af8f7b">
<p>
Sch. 2 para. 11 in force at 18.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary I" eId="key-4552951705cbeb965fd384106836f6df">
<p>
Sch. 2 para. 13 in force at 18.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary I" eId="key-2345d4779c375207c0528ed73bc44b4b">
<p>
Sch. 2 para. 14 in force at 18.4.2005 by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/d">art. 2(2)(d)</ref>
</p>
</note>
<note class="commentary F" eId="M_F_49233481-fe6e-427b-d073-1fb412d04a45">
<p>
Sch. 2 para. 1 cross-heading substituted (8.2.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2006/36">Wireless Telegraphy Act 2006 (c. 36)</ref>
, s. 126(2), Sch. 7 para. 38(b)
</p>
</note>
<note class="commentary F" eId="key-e5c4c0463131200149da0a31aee5fa38">
<p>
Sch. 2 para. 12 repealed (19.7.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/27/part/5/4">Sch. 27 Pt. 5(4)</ref>
</p>
</note>
<note class="commentary F" eId="key-a8891480b71a1d69c79cd82d0e5d611c">
<p>
Sch. 2 para. 7 repealed (8.11.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/1/a">s. 84(1)(a)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">(5)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/27/part/5/1">Sch. 27 Pt. 5(1)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2/c">art. 2(c)</ref>
</p>
</note>
<note class="commentary F" eId="key-3aa5768383a1fa109c0bd7c156f26c2e">
<p>
Sch. 2 para. 9 repealed (8.11.2007) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/1/b">s. 84(1)(b)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">(5)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/section/84/5">(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/27/part/5/1">Sch. 27 Pt. 5(1)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166">S.I. 2007/3166</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2007/3166/article/2/c">art. 2(c)</ref>
</p>
</note>
<note class="commentary F" eId="key-724dfb7b7181500bd058a5851d0dd8df">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/2/paragraph/17">Sch. 2 para. 17</ref>
repealed (31.1.2008) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/30">UK Borders Act 2007 (c. 30)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/30/section/40/6/c">ss. 40(6)(c)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/30/section/59/2">59(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/30/schedule">Sch.</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2008/99">S.I. 2008/99</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/99/article/2/m/n">art. 2(m)(n)</ref>
</p>
</note>
<note class="commentary F" eId="key-26b63e9684d27da906b15ff6c55a0a5a">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/2/paragraph/20">Sch. 2 para. 20</ref>
repealed (31.1.2008) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/30">UK Borders Act 2007 (c. 30)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/30/section/40/6/c">ss. 40(6)(c)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/30/section/59/2">59(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/30/schedule">Sch.</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2008/99">S.I. 2008/99</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/99/article/2/m/n">art. 2(m)(n)</ref>
</p>
</note>
<note class="commentary F" eId="key-579b291c0cc197d3e0da139f0772dcbb">
<p>
Sch. 2 para. 1 repealed (15.2.2008) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/27">Serious Crime Act 2007 (c. 27)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/27/section/94/1">s. 94(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/27/schedule/12/paragraph/30/a">Sch. 12 para. 30(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/27/schedule/14">Sch. 14</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2008/219">S.I. 2008/219</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/219/article/2/b/d/iii">art. 2(b)(d)(iii)</ref>
</p>
</note>
<note class="commentary F" eId="key-3629b6722a2546237b13a66ca2cbd2d2">
<p>
Sch. 2 para. 11 repealed (15.2.2008) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/27">Serious Crime Act 2007 (c. 27)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/27/section/94/1">s. 94(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/27/schedule/12/paragraph/30/b">Sch. 12 para. 30(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/27/schedule/14">Sch. 14</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2008/219">S.I. 2008/219</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/219/article/2/b/d/iii">art. 2(b)(d)(iii)</ref>
</p>
</note>
<note class="commentary F" eId="key-f5f9c10ec7cde6e2515e4eaca4376308">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/2/paragraph/13A">Sch. 2 para. 13A</ref>
inserted (6.4.2008) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/27">Serious Crime Act 2007 (c. 27)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/27/section/94/1">s. 94(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2007/27/schedule/10/paragraph/28">Sch. 10 para. 28</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2008/755">S.I. 2008/755</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2008/755/article/17/1/d/iv">art. 17(1)(d)(iv)</ref>
</p>
</note>
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<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"/>
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<ukm:Alternative Date="2008-03-03" URI="http://www.legislation.gov.uk/ukpga/2005/11/pdfs/ukpga_20050011_en.pdf" Title="Print Version"/>
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<ukm:Statistics>
<ukm:TotalParagraphs Value="295"/>
<ukm:BodyParagraphs Value="58"/>
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<portionBody>
<hcontainer name="schedules" eId="d4e143" period="#period10">
<heading>SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-2" period="#period10">
<num>
SCHEDULE 2
<authorialNote class="referenceNote" placement="right">
<p>Sections 16 and 17</p>
</authorialNote>
</num>
<heading>Functions of Commissioners and Officers: Restrictions, &c.</heading>
<part eId="schedule-2-part-1" period="#period10">
<num>
<strong>Part 1</strong>
</num>
<heading>General</heading>
<hcontainer name="crossheading" eId="schedule-2-part-1-crossheading-wireless-telegraphy-act-1949-c-54" period="#period9">
<heading>
<em>
<ins class="substitution M_F_49233481-fe6e-427b-d073-1fb412d04a45-1449507853374 first last">
<noteRef href="#M_F_49233481-fe6e-427b-d073-1fb412d04a45" marker="F1" class="commentary attribute F"/>
Wireless Telegraphy Act 2006 (c. 36)
</ins>
</em>
</heading>
<paragraph eId="schedule-2-paragraph-1" period="#period9">
<num>
<noteRef href="#key-579b291c0cc197d3e0da139f0772dcbb" marker="F7" class="commentary F"/>
<noteRef href="#key-0210cd9449da8a605f2540e902059f57" marker="I7" class="commentary I"/>
1
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" eId="schedule-2-part-1-crossheading-taxes-management-act-1970-c-9" period="#period4">
<heading>
<em>Taxes Management Act 1970 (c. 9)</em>
</heading>
<paragraph eId="schedule-2-paragraph-2" period="#period4">
<num>
<noteRef href="#key-6b1771edbc32cd277ef77ced71cbca5a" marker="I8" class="commentary I"/>
2
</num>
<intro>
<p>A power under any of the following provisions of the Taxes Management Act 1970 may be exercised only in connection with functions relating to matters to which section 7 above applies—</p>
</intro>
<paragraph eId="schedule-2-paragraph-2-a">
<num>a</num>
<content>
<p>section 21 (stock jobbers' transactions),</p>
</content>
</paragraph>
<paragraph eId="schedule-2-paragraph-2-b">
<num>b</num>
<content>
<p>section 23 (copies of registers of securities), and</p>
</content>
</paragraph>
<paragraph eId="schedule-2-paragraph-2-c">
<num>c</num>
<content>
<p>section 24 (information about income from securities).</p>
</content>
</paragraph>
</paragraph>
<paragraph eId="schedule-2-paragraph-3" period="#period2">
<num>
<noteRef href="#key-3a1552fa7c8eab49c89cf7ec2ffb3750" marker="I9" class="commentary I"/>
3
</num>
<content>
<p>Section 113(3) of that Act (form of documents) shall have effect only in connection with functions relating to matters to which section 7 above applies.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" eId="schedule-2-part-1-crossheading-customs-and-excise-management-act-1979-c-2" period="#period2">
<heading>
<em>Customs and Excise Management Act 1979 (c. 2)</em>
</heading>
<paragraph eId="schedule-2-paragraph-4" period="#period2">
<num>
<noteRef href="#key-c9b9a720724e504f15bb1c3ae8ee5d6a" marker="I10" class="commentary I"/>
4
</num>
<content>
<p>Section 8(2) and (3) of the Customs and Excise Management Act 1979 (person acting deemed to be proper officer) shall not apply to a person engaged in connection with a function relating to a matter to which section 7 above applies.</p>
</content>
</paragraph>
<paragraph eId="schedule-2-paragraph-5" period="#period2">
<num>
<noteRef href="#key-9400de2a1cdfc1a190463de964106c9d" marker="I11" class="commentary I"/>
5
</num>
<subparagraph eId="schedule-2-paragraph-5-1">
<num>1</num>
<content>
<p>Section 11 of that Act (assistance to be rendered by police, &c.) shall not apply in connection with a function relating to a matter to which section 7 above applies.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-2-paragraph-5-2">
<num>2</num>
<content>
<p>A person may rely for the purposes of section 11 of that Act on a statement (written or oral) of an officer of Revenue and Customs that a function does not relate to a matter to which section 7 above applies.</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-2-paragraph-6" period="#period2">
<num>
<noteRef href="#key-5cecad8439b8baab1710c5592b403fea" marker="I12" class="commentary I"/>
6
</num>
<content>
<p>Sections 167 (untrue declarations, &c.) and 168 (counterfeiting documents, &c.) of that Act shall not apply in relation to a declaration, document or statement in respect of a function relating to a matter to which section 7 above applies.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" eId="schedule-2-part-1-crossheading-police-and-criminal-evidence-act-1984-c-60" period="#period7">
<heading>
<em>Police and Criminal Evidence Act 1984 (c. 60)</em>
</heading>
<paragraph eId="schedule-2-paragraph-7" period="#period7">
<num>
<noteRef href="#key-a8891480b71a1d69c79cd82d0e5d611c" marker="F3" class="commentary F"/>
<noteRef href="#key-13490ca47da233c225db4c8905d96e1b" marker="I13" class="commentary I"/>
7
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" eId="schedule-2-part-1-crossheading-finance-act-1985-c-54" period="#period2">
<heading>
<em>Finance Act 1985 (c. 54)</em>
</heading>
<paragraph eId="schedule-2-paragraph-8" period="#period2">
<num>
<noteRef href="#key-cd48ae56fbaa09cc26ec9643488210af" marker="I14" class="commentary I"/>
8
</num>
<content>
<p>Section 10 of the Finance Act 1985 (computer records &c.) shall not apply in connection with a function relating to a matter to which section 7 above applies.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" eId="schedule-2-part-1-crossheading-police-and-criminal-evidence-northern-ireland-order-1989-si-19891341-ni-12" period="#period7">
<heading>
<em>
Police and Criminal Evidence (Northern Ireland) Order 1989 (
<abbr class="Acronym" title="Statutory Instrument">S.I.</abbr>
1989/1341 (N.I. 12))
</em>
</heading>
<paragraph eId="schedule-2-paragraph-9" period="#period7">
<num>
<noteRef href="#key-3aa5768383a1fa109c0bd7c156f26c2e" marker="F4" class="commentary F"/>
<noteRef href="#key-88fb61da70c9b5c3ba69f13c133e030e" marker="I15" class="commentary I"/>
9
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" eId="schedule-2-part-1-crossheading-finance-act-1998-c-36" period="#period2">
<heading>
<em>Finance Act 1998 (c. 36)</em>
</heading>
<paragraph eId="schedule-2-paragraph-10" period="#period2">
<num>
<noteRef href="#key-fdfc580128ae778c25a27284070ee8bc" marker="I16" class="commentary I"/>
10
</num>
<content>
<p>
In section 163(1) of the Finance Act 1998 (adoption of single currency by other member States) for “any matter under the care and management of the Commissioners of Inland Revenue.” substitute
<mod>
<quotedText>“ any matter for which the Commissioners for Her Majesty’s Revenue and Customs are responsible and to which section 7 of the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters) applies. ”</quotedText>
</mod>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" eId="schedule-2-part-1-crossheading-regulation-of-investigatory-powers-act-2000-c-23" period="#period9">
<heading>
<em>Regulation of Investigatory Powers Act 2000 (c. 23)</em>
</heading>
<paragraph eId="schedule-2-paragraph-11" period="#period9">
<num>
<noteRef href="#key-3629b6722a2546237b13a66ca2cbd2d2" marker="F8" class="commentary F"/>
<noteRef href="#key-046eaa7719fcce4dfb314c6d09af8f7b" marker="I17" class="commentary I"/>
11
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" eId="schedule-2-part-1-crossheading-finance-act-2002-c-23" period="#period6">
<heading>
<em>Finance Act 2002 (c. 23)</em>
</heading>
<paragraph eId="schedule-2-paragraph-12" period="#period6">
<num>
<noteRef href="#key-e5c4c0463131200149da0a31aee5fa38" marker="F2" class="commentary F"/>
12
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" eId="schedule-2-part-1-crossheading-proceeds-of-crime-act-2002-c-29" period="#period11">
<heading>
<em>Proceeds of Crime Act 2002 (c. 29)</em>
</heading>
<paragraph eId="schedule-2-paragraph-13" period="#period5">
<num>
<noteRef href="#key-4552951705cbeb965fd384106836f6df" marker="I18" class="commentary I"/>
13
</num>
<intro>
<p>The power in section 294 of the Proceeds of Crime Act 2002 (to seize cash)—</p>
</intro>
<paragraph eId="schedule-2-paragraph-13-a">
<num>a</num>
<content>
<p>shall vest in an officer of Revenue and Customs only in so far as he is exercising a function relating to a matter to which section 7 above does not apply, but</p>
</content>
</paragraph>
<paragraph eId="schedule-2-paragraph-13-b">
<num>b</num>
<content>
<p>may be exercised by the officer in reliance on a suspicion that relates to a matter to which section 7 above applies.</p>
</content>
</paragraph>
</paragraph>
<paragraph eId="schedule-2-paragraph-13A" period="#period11">
<num>
<ins class="key-f5f9c10ec7cde6e2515e4eaca4376308-1474821130249 first">
<noteRef href="#key-f5f9c10ec7cde6e2515e4eaca4376308" marker="F9" class="commentary attribute F"/>
13A
</ins>
</num>
<content>
<p>
<ins class="key-f5f9c10ec7cde6e2515e4eaca4376308-1474821130249 last">The powers conferred on an officer of Revenue and Customs by virtue of section 352(5)(c), 353(10)(c), 356(11)(b) or 378(3A)(b) of the Act of 2002 (powers in relation to search and seizure warrants and production orders) are exercisable only in relation to cash seized in accordance with paragraph 13 above by an officer of Revenue and Customs under section 294 of that Act.</ins>
</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" eId="schedule-2-part-1-crossheading-crime-international-cooperation-act-2003-c-32" period="#period3">
<heading>
<em>Crime (International Co-operation) Act 2003 (c. 32)</em>
</heading>
<paragraph eId="schedule-2-paragraph-14" period="#period3">
<num>
<noteRef href="#key-2345d4779c375207c0528ed73bc44b4b" marker="I19" class="commentary I"/>
14
</num>
<intro>
<p>An order under section 27 of the Crime (International Co-operation) Act 2003 (exercise of Secretary of State’s powers by others) shall not permit the exercise of a power by the Commissioners in relation to a matter—</p>
</intro>
<paragraph eId="schedule-2-paragraph-14-a">
<num>a</num>
<content>
<p>to which section 7 above applies, or</p>
</content>
</paragraph>
<paragraph eId="schedule-2-paragraph-14-b">
<num>b</num>
<content>
<p>which corresponds, in relation to a country other than the United Kingdom, to a matter to which section 7 above applies.</p>
</content>
</paragraph>
</paragraph>
</hcontainer>
</part>
<part eId="schedule-2-part-2" period="#period8">
<num>
<strong>Part 2</strong>
</num>
<heading>Use of Information</heading>
<hcontainer name="crossheading" eId="schedule-2-part-2-crossheading-teaching-and-higher-education-act-1998-c-30" period="#period1">
<heading>
<em>Teaching and Higher Education Act 1998 (c. 30)</em>
</heading>
<paragraph eId="schedule-2-paragraph-15" period="#period1">
<num>
<noteRef href="#key-95964e626b919a6d43129245efb2f073" marker="I1" class="commentary I"/>
15
</num>
<content>
<p>The Commissioners may supply information in accordance with section 24 of the Teaching and Higher Education Act 1998 (supply of information in connection with the student loan scheme) only if the information was obtained or is held in the exercise of a function relating to matters to which section 7 above applies.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" eId="schedule-2-part-2-crossheading-employment-relations-act-1999-c-26" period="#period1">
<heading>
<em>Employment Relations Act 1999 (c. 26)</em>
</heading>
<paragraph eId="schedule-2-paragraph-16" period="#period1">
<num>
<noteRef href="#key-bf2b9cc3f5fad41da0d2e4af2ad14ccc" marker="I2" class="commentary I"/>
16
</num>
<content>
<p>The Commissioners may supply information in accordance with section 39 of the Employment Relations Act 1999 (supply of information in connection with the national minimum wage and agricultural wages) only if the information was obtained or is held in the exercise of a function relating to matters to which section 7 above applies.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" eId="schedule-2-part-2-crossheading-immigration-and-asylum-act-1999-c-33" period="#period8">
<heading>
<em>Immigration and Asylum Act 1999 (c. 33)</em>
</heading>
<paragraph eId="schedule-2-paragraph-17" period="#period8">
<num>
<noteRef href="#key-724dfb7b7181500bd058a5851d0dd8df" marker="F5" class="commentary F"/>
<noteRef href="#key-78198c630ee2d1c801afb41d3b4fc587" marker="I3" class="commentary I"/>
17
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" eId="schedule-2-part-2-crossheading-financial-services-and-markets-act-2000-c-8" period="#period1">
<heading>
<em>Financial Services and Markets Act 2000 (c. 8)</em>
</heading>
<paragraph eId="schedule-2-paragraph-18" period="#period1">
<num>
<noteRef href="#key-1f06b71fd284bf9562584503f91c48ac" marker="I4" class="commentary I"/>
18
</num>
<content>
<p>The Commissioners may supply information in accordance with section 350 of the Financial Services and Markets Act 2000 (supply of information to assist with an investigation under section 168 of that Act) only if the information was obtained or is held in the exercise of a function relating to matters to which section 7 above applies.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" eId="schedule-2-part-2-crossheading-terrorism-act-2000-c-11" period="#period1">
<heading>
<em>Terrorism Act 2000 (c. 11)</em>
</heading>
<paragraph eId="schedule-2-paragraph-19" period="#period1">
<num>
<noteRef href="#key-499b32493fc63b3b87b7552bbe35b379" marker="I5" class="commentary I"/>
19
</num>
<content>
<p>Information may be supplied in accordance with paragraph 4(2) of Schedule 14 to the Terrorism Act 2000 (exercise of officers' powers) only if the information has not been held solely in the exercise of functions relating to matters to which section 7 above applies.</p>
</content>
</paragraph>
</hcontainer>
<hcontainer name="crossheading" eId="schedule-2-part-2-crossheading-nationality-immigration-and-asylum-act-2002-c-41" period="#period8">
<heading>
<em>Nationality, Immigration and Asylum Act 2002 (c. 41)</em>
</heading>
<paragraph eId="schedule-2-paragraph-20" period="#period8">
<num>
<noteRef href="#key-26b63e9684d27da906b15ff6c55a0a5a" marker="F6" class="commentary F"/>
<noteRef href="#key-e55f31efdcf1496d19892eac5ee0e49e" marker="I6" class="commentary I"/>
20
</num>
<content>
<p>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</p>
</content>
</paragraph>
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