Commissioners for Revenue and Customs Act 2005, Section 5 is up to date with all changes known to be in force on or before 07 March 2025. 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.
(1)The Commissioners shall be responsible for—
(a)the collection and management of revenue for which the Commissioners of Inland Revenue were responsible before the commencement of this section,
(b)the collection and management of revenue for which the Commissioners of Customs and Excise were responsible before the commencement of this section, and
(c)the payment and management of tax credits for which the Commissioners of Inland Revenue were responsible before the commencement of this section.
(2)The Commissioners shall also have all the other functions which before the commencement of this section vested in—
(a)the Commissioners of Inland Revenue (or in a Commissioner), or
(b)the Commissioners of Customs and Excise (or in a Commissioner).
(3)This section is subject to section 35.
(4)In this Act “revenue” includes taxes, duties and national insurance contributions.
Modifications etc. (not altering text)
C1S. 5(1)(b) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(a), 58(1) (with s. 36(4))
C2S. 5(2)(b) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(a), 58(1) (with s. 36(4))
C3S. 5(2)(b) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(a), 58(1) (with s. 36(4))
Commencement Information
I1S. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(a)
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
