SCHEDULES
SCHEDULE 2Functions of Commissioners and Officers: Restrictions, &c.
Part 1General
F1Wireless Telegraphy Act 2006 (c. 36)
F5I11
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Taxes Management Act 1970 (c. 9)
I22
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).
I33
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)
I44
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.
I55
1
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.
I66
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)
F3I77
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Finance Act 1985 (c. 54)
I88
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))
F4I99
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Finance Act 1998 (c. 36)
I1010
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)
F6I1111
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Finance Act 2002 (c. 23)
F212
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Proceeds of Crime Act 2002 (c. 29)
I1213
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.
F713A
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)
F8I1314
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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)