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Commissioners for Revenue and Customs Act 2005

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Changes over time for: Section 13

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Point in time view as at 28/04/2022.

Changes to legislation:

Commissioners for Revenue and Customs Act 2005, Section 13 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

13Exercise of Commissioners' functions by officersU.K.

This section has no associated Explanatory Notes

(1)An officer of Revenue and Customs may exercise any function of the Commissioners.

(2)But subsection (1)—

(a)does not apply to the functions specified in subsection (3), and

(b)is subject to directions under section 2(3) and arrangements under section 12.

(3)The non-delegable functions mentioned in subsection (2)(a) are—

(a)making, by statutory instrument, regulations, rules or an order,

F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d)giving instructions for the disclosure of information under section 20(1)(a), except that an officer of Revenue and Customs may give an instruction under section 20(1)(a) authorising disclosure of specified information relating to—

(i)one or more specified persons,

(ii)one or more specified transactions, or

(iii)specified goods.

Textual Amendments

Commencement Information

I1S. 13 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

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