Power to transfer functions (section 8) and Agency functions (section 15)
10.Section 8 enables HMRC functions (other than revenue(6) or tax credit functions) to be transferred out of HMRC to a ministerial department, and any functions to be transferred into HMRC from such departments by Order in Council (rather than primary legislation). This is achieved by amending the Ministers of Crown Act 1975. Equivalent provisions apply to the Scotland Act 1998 and the Government of Wales Act 1998. And the Act also allows HMRC to enter into ‘agency’ arrangements with Scotland and Northern Ireland, where a function may be exercised on behalf of HMRC by a Scottish Minister or Northern Ireland Department, or HMRC may exercise a function on behalf of the Scottish Minister or Northern Ireland Department.
Revenue is defined as taxes, duties and national insurance contributions