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Sch. 2 para. 12 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(4)
Sch. 2 para. 7 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(1)(a)(5)(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)
Sch. 2 para. 9 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(1)(b)(5)(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)
Sch. 2 para. 17 repealed (31.1.2008) by UK Borders Act 2007 (c. 30), ss. 40(6)(c), 59(2), Sch.; S.I. 2008/99, art. 2(m)(n)
Sch. 2 para. 20 repealed (31.1.2008) by UK Borders Act 2007 (c. 30), ss. 40(6)(c), 59(2), Sch.; S.I. 2008/99, art. 2(m)(n)
Sch. 2 para. 1 repealed (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 30(a), Sch. 14; S.I. 2008/219, art. 2(b)(d)(iii)
Sch. 2 para. 11 repealed (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 30(b), Sch. 14; S.I. 2008/219, art. 2(b)(d)(iii)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)
Sections 16 and 17
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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—
section 21 (stock jobbers' transactions),
section 23 (copies of registers of securities), and
section 24 (information about income from securities).
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.
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.
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.
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.
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.
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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.
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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
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The power in section 294 of the Proceeds of Crime Act 2002 (to seize cash)—
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
may be exercised by the officer in reliance on a suspicion that relates to a matter to which section 7 above applies.
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.
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—
to which section 7 above applies, or
which corresponds, in relation to a country other than the United Kingdom, to a matter to which section 7 above applies.
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.
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.
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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.
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.
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