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Commissioners for Revenue and Customs Act 2005
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Commissioners for Revenue and Customs Act 2005, Paragraph 35 is up to date with all changes known to be in force on or before 21 December 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.
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Changes and effects yet to be applied to Schedule 4 Paragraph 35:
- s. 18(2)(ia) inserted by 2019 anaw 1 s. 9
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 18(2)(ia) inserted by 2019 anaw 1 s. 9
This section has no associated Explanatory Notes
35(1)In section 3(1) and (2) of the Criminal Justice Act 1987 (disclosure)—U.K.
(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.”
Commencement Information
I1Sch. 4 para. 35 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
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