Commissioners for Revenue and Customs Act 2005
2005 CHAPTER 11
Annex A:: Table of Provisions Relating to the Predecessor Departments
Many of the provisions in the Act have counterparts in existing legislation relating to the Inland Revenue and Customs and Excise. The table set out below gives an indication of enactments relating to the Inland Revenue and Customs and Excise that currently deal with similar matters to those provided for in the Commissioners for Revenue and Customs Act. It should be noted that the provisions in the Act are not restatements of the existing provisions and in some cases elements of the existing provisions will still have effect in relation to HMRC. The table should not be relied on as exhaustive or conclusive.
| Commissioners for Revenue and Customs Act | Enactments relating to Customs and Excise | Enactments relating to Inland Revenue |
|---|---|---|
| Commissioners and Officers | ||
| Section 1 - The Commissioners | Section 6(1) of the Customs and Excise Management Act 1979 (c. 2) | Section 1(1) of the Inland Revenue Regulation Act 1890 (c. 21) and section 1 of the Taxes Management Act 1970 (c. 9) |
| Section 2 - Officers of Revenue and Customs | Section 6(3) and (4) of the Customs and Excise Management Act 1979 | Section 4 of the Inland Revenue Regulation Act 1890 |
| Section 3 – Declaration of Confidentiality | None | Section 6(4) and Schedule 1 to the Taxes Management Act 1970 |
| Section 4 - ‘Her Majesty’s Revenue and Customs’ | None | None |
| Functions | ||
| Section 5- Commissioners initial functions | Section 6 of the Customs and Excise Management Act 1979 | Section 1(2) of the Inland Revenue Regulation Act 1890 |
| Section 6 - Officers initial functions | Not applicable | Not applicable |
| Section7 - Former Inland Revenue matters | Not applicable | Not applicable |
| Section 8 - Power to transfer functions | None | None |
| Section 9 - Ancillary Powers | No express provision | Section 1(2) of the Inland Revenue Regulation Act 1890 |
| Section 10- The Valuation Office | Not applicable | None |
| Exercise of functions | ||
| Section 11 - Treasury Directions | Section 6(2) of the Customs and Excise Management Act 1979 | Section 1(2) of the Inland Revenue Regulation Act 1890 |
| Section 12 - Commissioners arrangements | Section 8 of the Customs and Excise Management Act 1979 | Section 2 of the Inland Revenue Regulation Act 1890 |
| Section13 - Exercise of Commissioner’s functions | Section 8 of the Customs and Excise Management Act 1979 (c. 2) | Section 4A of the Inland Revenue Regulation Act 1890 (c. 21) |
| Section14 - Delegation | Section 8 of the Customs and Excise Management Act 1979 | Sections 2 and 4A of the Inland Revenue Regulation Act 1890 |
| Section15 - Agency: Scotland and Northern Ireland | No express provision but section 93 of the Scotland Act 1998 (c. 46) and section 28 of the Northern Ireland Act 1998 (c. 47) apply to Customs and Excise as a government department | No express provision but section 93 of the Scotland Act 1998 and section 28 of the Northern Ireland Act 1998 apply to the Inland Revenue as a government department |
| Section 16 - Restriction, &c. | Not applicable | Not applicable |
| Information | ||
| Section 17 - Use of information | Section 127 of the Finance Act 1972 (c. 41) | Section 127 of the Finance Act 1972 (as regards disclosure to Customs and Excise), section 7 of the Social Security Contributions (Transfer of Functions etc) Act 1999 (c. 2), section 148 of the Finance Act 2000 (c. 17) and Schedule 5 of the Tax Credits Act 2002 (c. 21) |
| (as regards disclosure to Inland Revenue) | ||
| Section 18 - Confidentiality | Section 182 of the Finance Act 1989 (c. 26) | Section 182 of the Finance Act 1989 and Section 6(4) and Schedule 1 to the Taxes Management Act 1970 (c. 9) |
| Section 19 - Wrongful disclosure | Section 182 of the Finance Act 1989 | Section 182 of the Finance Act 1989 |
| Section 20 - Public interest disclosure | Section 182(6)(a) and (c) of the Finance Act 1989 | Section 182(6)(a) and (c) of the Finance Act 1989 |
| Section 21 - Disclosure to prosecuting authority | Not applicable | Not applicable |
| Section 22 - Data protection | None | None |
| Section 23 – Freedom of Information | None | None |
| Proceedings | ||
| Section 24 - Evidence | Section 153 of the Customs and Excise Management Act 1979 | Section 24 of the Inland Revenue Regulation Act 1890 |
| Section 25 - Conduct of civil proceedings | Section 155 of the Customs and Excise Management Act 1979 | Section 27 of the Inland Revenue Regulation Act 1890 |
| Section 26 - Rewards | Section 165 of the Customs and Excise Management Act 1979 (c. 2) | Section 32 of the Inland Revenue Regulation Act 1890 (c. 21) |
| Inspection and complaints (sections 27-29) | Not applicable | Not applicable |
| Offences | ||
| Section 30 - Impersonation | Section 13 of the Customs and Excise Management Act 1979 | Section 12 of the Inland Revenue Regulation Act 1890 |
| Section 31 - Obstruction | Section 16 of the Customs and Excise Management Act 1979 | Section 11 of the Inland Revenue Regulation Act 1890 and section 111(2) of the Taxes Management Act 1970 (c. 9) |
| Section 32 - Assault | Section 16 of the Customs and Excise Management Act 1979 | None |
| Section 33 - Power of arrest | Section 138 of the Customs and Excise Management Act 1979 | None |
| Prosecutions (sections 34-42) | Not applicable | Not applicable |
| Money and Property | ||
| Section 43 | Section 18 of the Customs and Excise Management Act 1979 and section 303 of the Merchant Shipping Act 1995 (c. 21) | Section 1 and Schedule B of the Public Revenue and Consolidated Fund Charges Act 1854 (c. 24) and section 34 of the Inland Revenue Regulation Act 1890 |
| Section 44(1) - Payment in to the Consolidated Fund | Section 10 of the Exchequer and Audit Departments Act 1866 (c. 39) and section17 of the Customs and Excise Management Act 1979 | Section 10 of the Exchequer and Audit Departments Act 1866 and section 1 of the Public Accounts and Charges Act 1891 (c. 94) |
| Section 44(2) -exemptions | Section 300 of the Proceeds of Crime Act 2002 (c. 29) and article 3 of the Scotland Act 1998 (Designation of Receipts) Order (S.I. 2004/953) | Part I of the Social Security Contributions and Benefits Act 1992 (c. 4), part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), section 12 of the National Loans Act 1968 (c. 13), regulation 4(2) of the Education (Student Support) Regulations 2000 (S.I. 2000/944), regulation 4(2) of the Education (Student Support) Regulations (Northern Ireland) 2000 (S.I. 2000/121), section 21 of the National Minimum Wage Act 1998 (c. 39), section 300 of the Proceeds of Crime Act and article 3 of the Scotland Act 1998 (Designation of Receipts) Order (S.I. 2004/953) |
| Section 44 (3) - disbursements | Section 10 of the Exchequer and Audit Departments Act 1866 (c. 39) and section 2 of the Isle of Man Act 1979 (c. 58) | Section 10 of the Exchequer and Audit Departments Act 1866, section 77 of the Scotland Act 1998 (c. 46) and section 2 of the Tax Credits Act 2003 (c. 21) |
| Section 44 (4) -‘repayments’ | Section 158 of the Finance Act 1995 (c. 4) | Section 158 of the Finance Act 1995 |
| Section 45 - Remuneration, &c. | Sections 6(1), (3) and 18 of the Customs and Excise Management Act (c. 2) | There is no specific provision, but the general power provided by section 1 and Schedule B of the Public Revenue and Consolidated Fund Charges Act 1854 (c. 24) would cover expenditure for these purposes. |
| Section 46 – Accounts | Section 10 of the Exchequer and Audit Departments Act 1866 and section 6(2) of the Customs and Excise Management Act 1979 | Section 13 of the Inland Revenue Regulation Act 1890 (c.21), section 2 of the Tax Credits Act 2002 and section 145 of the Finance Act 1998 (c. 36) |
| Section 47 – Payment out of the Consolidated Fund | None | None |
| Sections 48 - 49 – transfer of property | Not applicable | Not applicable |
| General (sections 50 - 57) | Not applicable | Not applicable |
