http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/35/enactedCommissioners for Revenue and Customs Act 2005DataKing's Printer of Acts of Parliament2021-08-04 SCHEDULESSCHEDULE 4 Consequential Amendments, &c. Criminal Justice Act <Citation URI="http://www.legislation.gov.uk/id/ukpga/1987/38" id="c00083" Class="UnitedKingdomPublicGeneralAct" Year="1987" Number="0038">1987 (c. 38)</Citation> 35 1 In section 3(1) and (2) of the Criminal Justice Act 1987 (disclosure)— a for “subject to an obligation of secrecy under the Taxes Management Act 1970” substitute “to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)”, b for “the Commissioners of Inland Revenue or an officer of those Commissioners”, in each place, substitute “Her Majesty’s Revenue and Customs”, c for “an offence relating to inland revenue”, in each place, substitute “an offence relating to a former Inland Revenue matter”, and d for “any member of the Crown Prosecution Service” substitute “the Revenue and Customs Prosecutions Office”. 2 At the end of section 3 of that Act add— 8 In subsections (1) and (2) “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11" NumberOfProvisions="256" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0">
<ukm: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" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/35/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/4/paragraph/35/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/4/paragraph/35/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/4/paragraph/35/enacted/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/35/enacted/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/35/enacted/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/35/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/4/paragraph/35/enacted/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/35/enacted/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/35/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/4/paragraph/35/2005-04-18" title="2005-04-18"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/35" title="current"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/enacted" title="Schedule 4"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/32/enacted" title="Paragraph; Schedule 4 Paragraph 32"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/32/enacted" title="Paragraph; Schedule 4 Paragraph 32"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/36/enacted" title="Paragraph; Schedule 4 Paragraph 36"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/36/enacted" title="Paragraph; Schedule 4 Paragraph 36"/>
<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 AffectingProvisions="s. 9" AffectedYear="2005" Type="inserted" AffectedClass="UnitedKingdomPublicGeneralAct" AffectingYear="2019" EffectId="key-e67e86b0b9fefe356c66d259bfa6e677" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2005/11" URI="http://www.legislation.gov.uk/id/effect/key-e67e86b0b9fefe356c66d259bfa6e677" RequiresApplied="true" AffectingEffectsExtent="E+W" AffectedNumber="11" Row="9" Modified="2022-01-12T10:57:51Z" AffectingNumber="1" AffectedExtent="E+W+S+N.I." AffectingURI="http://www.legislation.gov.uk/id/anaw/2019/1" AffectingClass="WelshNationalAssemblyAct" AffectedProvisions="s. 18(2)(ia)">
<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/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>
</ukm:Metadata>
<Primary>
<Schedules>
<Title>SCHEDULES</Title>
<Schedule DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4" NumberOfProvisions="139" NumberFormat="default" id="schedule-4">
<Number>SCHEDULE 4</Number>
<TitleBlock>
<Title>Consequential Amendments, &c.</Title>
</TitleBlock>
<ScheduleBody>
<P1group>
<Title>
Criminal Justice Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1987/38" id="c00083" Class="UnitedKingdomPublicGeneralAct" Year="1987" Number="0038">1987 (c. 38)</Citation>
</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/35/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/35" id="schedule-4-paragraph-35">
<Pnumber>35</Pnumber>
<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/35/1/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/35/1" id="schedule-4-paragraph-35-1">
<Pnumber>1</Pnumber>
<P2para>
<Text>In section 3(1) and (2) of the Criminal Justice Act 1987 (disclosure)—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/35/1/a/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/35/1/a" id="schedule-4-paragraph-35-1-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for “subject to an obligation of secrecy under the Taxes Management Act 1970” substitute “to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)”,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/35/1/b/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/35/1/b" id="schedule-4-paragraph-35-1-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for “the Commissioners of Inland Revenue or an officer of those Commissioners”, in each place, substitute “Her Majesty’s Revenue and Customs”,</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/35/1/c/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/35/1/c" id="schedule-4-paragraph-35-1-c">
<Pnumber>c</Pnumber>
<P3para>
<Text>for “an offence relating to inland revenue”, in each place, substitute “an offence relating to a former Inland Revenue matter”, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/35/1/d/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/35/1/d" id="schedule-4-paragraph-35-1-d">
<Pnumber>d</Pnumber>
<P3para>
<Text>for “any member of the Crown Prosecution Service” substitute “the Revenue and Customs Prosecutions Office”.</Text>
</P3para>
</P3>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/35/2/enacted" IdURI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/35/2" id="schedule-4-paragraph-35-2">
<Pnumber>2</Pnumber>
<P2para>
<Text>At the end of section 3 of that Act add—</Text>
<BlockAmendment TargetSubClass="unknown" TargetClass="primary" Context="main" Format="default" NumberFormat="default">
<P2>
<Pnumber>8</Pnumber>
<P2para>
<Text>In subsections (1) and (2) “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.</Text>
</P2para>
</P2>
</BlockAmendment>
</P2para>
</P2>
</P1para>
</P1>
</P1group>
</ScheduleBody>
</Schedule>
</Schedules>
</Primary>
</Legislation>