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Commissioners for Revenue and Customs Act 2005

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Changes over time for: Paragraph 63

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Point in time view as at 28/04/2022.

Changes to legislation:

Commissioners for Revenue and Customs Act 2005, Paragraph 63 is up to date with all changes known to be in force on or before 19 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

This section has no associated Explanatory Notes

63(1)Section 30 of the Criminal Law (Consolidation) (Scotland) Act 1995 (disclosure of information) shall be amended as follows.U.K.

(2)In subsection (1)—

(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” substitute “ Her Majesty’s Revenue and Customs ”, and

(c)for “relating to inland Revenue” substitute “ relating to a former Inland Revenue matter ”.

(3)In subsection (2), for “other than an enactment contained in the Taxes Management Act 1970” substitute “ and is not information to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2) ”.

(4)At the end add—

(7)In subsection (1) above “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.

Commencement Information

I1Sch. 4 para. 63 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

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