Commissioners for Revenue and Customs Act 2005, Section 6 is up to date with all changes known to be in force on or before 04 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)A function conferred by an enactment (in whatever terms) on any of the persons listed in subsection (2) shall by virtue of this subsection vest in an officer of Revenue and Customs.
(2)Those persons are—
(a)an officer as defined by section 1(1) of the Customs and Excise Management Act 1979 (c. 2),
(b)a person acting under the authority of the Commissioners of Customs and Excise,
(c)an officer of the Commissioners of Customs and Excise,
(d)a customs officer,
(e)an officer of customs,
(f)a customs and excise officer,
(g)an officer of customs and excise, and
(h)a collector of customs and excise.
(3)This section is subject to sections 7 and 35.
Modifications etc. (not altering text)
C1S. 6 restricted (8.11.2007) by Finance Act 2007 (c. 11), s. 84(2)(3)(5); S.I. 2007/3166, art. 2(c)
C2S. 6 restricted (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 31; S.I. 2008/219, art. 2(b)
C3S. 6 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 11(7)(b), 58(1) (with s. 36(4))
C4S. 6 modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 3(8)(b), 58(1) (with s. 36(4))
C5Ss. 6, 7 restricted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 22
Commencement Information
I1S. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(b)
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