may resign by notice in writing to the Treasury, and

otherwise, shall hold office in accordance with the terms and conditions of his appointment (which may include provision for dismissal).

as soon as is reasonably practicable following the person’s appointment, and

in such form, and before such a person, as the Commissioners may direct.

the collection and management of revenue for which the Commissioners of Inland Revenue were responsible before the commencement of this section,

the collection and management of revenue for which the Commissioners of Customs and Excise were responsible before the commencement of this section, and

the payment and management of tax credits for which the Commissioners of Inland Revenue were responsible before the commencement of this section.

the Commissioners of Inland Revenue (or in a Commissioner), or

the Commissioners of Customs and Excise (or in a Commissioner).

an officer as defined by section 1(1) of the Customs and Excise Management Act 1979 (c. 2),

a person acting under the authority of the Commissioners of Customs and Excise,

an officer of the Commissioners of Customs and Excise,

a customs officer,

an officer of customs,

a customs and excise officer,

an officer of customs and excise, and

a collector of customs and excise.

if or in so far as it relates to a matter to which this section applies, and

in so far as the officer is exercising a function (whether or not by virtue of paragraph (a)) which relates to a matter to which this section applies.

an officer of the Commissioners of Inland Revenue,

an officer of the Board of Inland Revenue,

an officer of inland revenue,

a collector of Inland Revenue,

an inspector of taxes,

a collector of taxes,

a person authorised to act as an inspector of taxes or collector of taxes for specific purposes,

an officer having powers in relation to tax,

a revenue official,

a person employed in relation to Inland Revenue (or “the Inland Revenue”), and

an Inland Revenue official.

the Commissioners shall be treated as a Minister of the Crown, and

the officers of Revenue and Customs shall be treated as a Minister of the Crown.

may not make provision about a function specified in section 5(1) of this Act, and

the Commissioners shall be treated as a Minister of the Crown, and

the officers of Revenue and Customs shall be treated as a Minister of the Crown.

necessary or expedient in connection with the exercise of their functions, or

incidental or conducive to the exercise of their functions.

for a purpose relating to the functions of Her Majesty’s Revenue and Customs, or

at the request of any person who appears to the officer to be a public authority, or

the conduct of their proceedings, and

the conduct of the proceedings of any committee established by them.

make provision for a quorum at meetings;

does not apply to the functions specified in subsection (3), and

is subject to directions under section 2(3) and arrangements under section 12.

making, by statutory instrument, regulations, rules or an order,

approving an application for a warrant to search premises under section 20C of the Taxes Management Act 1970 (c. 9),

approving an application for a warrant to enter premises under Part 7 of Schedule 13 to the Finance Act 2003 (c. 14), and

to a single Commissioner,

to a committee established by the Commissioners (which may include persons who are neither Commissioners nor staff of the Commissioners nor officers of Revenue and Customs), or

to any other person.

making, by statutory instrument, regulations, rules or an order,

approving an application for a warrant to search premises under section 20C of the Taxes Management Act 1970 (c. 9), and

approving an application for a warrant to enter premises under Part 7 of Schedule 13 to the Finance Act 2003 (c. 14).

shall not prevent the exercise of the function by the Commissioners or those Commissioners, and

shall not, subject to express provision to the contrary in directions under section 2(3) or arrangements under section 12, prevent the exercise of the function by an officer of Revenue and Customs.

the Commissioners or those Commissioners shall monitor the exercise of the function by that person, and

in the exercise of the function the delegate shall comply with any directions of the Commissioners or of those Commissioners.

the Commissioners shall be treated as a Minister of the Crown, and

the officers of Revenue and Customs shall be treated as a Minister of the Crown.

the Commissioners shall be treated as a Minister of the Crown, and

the officers of Revenue and Customs shall be treated as a Minister of the Crown.

this Act,

any other enactment, or

an international or other agreement to which the United Kingdom or Her Majesty’s Government is party.

the Commissioners,

an officer of Revenue and Customs,

a person acting on behalf of the Commissioners or an officer of Revenue and Customs,

a committee established by the Commissioners,

a member of a committee established by the Commissioners,

the Commissioners of Inland Revenue (or any committee or staff of theirs or anyone acting on their behalf),

the Commissioners of Customs and Excise (or any committee or staff of theirs or anyone acting on their behalf), and

a person specified in section 6(2) or 7(3).

an Act of the Scottish Parliament or an instrument made under such an Act, or

an Act of the Northern Ireland Assembly or an instrument made under such an Act.

which is made in accordance with section 20 or 21,

which is made for the purposes of civil proceedings (whether or not within the United Kingdom) relating to a matter in respect of which the Revenue and Customs have functions,

which is made for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom) relating to a matter in respect of which the Revenue and Customs have functions,

which is made in pursuance of an order of a court,

which is made to Her Majesty’s Inspectors of Constabulary, the Scottish inspectors or the Northern Ireland inspectors for the purpose of an inspection by virtue of section 27,

which is made to the Independent Police Complaints Commission, or a person acting on its behalf, for the purpose of the exercise of a function by virtue of section 28, or

which is made with the consent of each person to whom the information relates.

a reference to the Revenue and Customs has the same meaning as in section 17,

a reference to the Scottish inspectors or the Northern Ireland inspectors has the same meaning as in section 27, and

is specified in the disclosure, or

can be deduced from it.

that the disclosure was lawful, or

that the information had already and lawfully been made available to the public.

on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or

on summary conviction, to imprisonment for a term not exceeding 12 months, to a fine not exceeding the statutory maximum or to both.

by the Director of Revenue and Customs Prosecutions, or

with the consent of the Director of Public Prosecutions.

by the Commissioners, or

with the consent of the Director of Public Prosecutions for Northern Ireland.

it is made on the instructions of the Commissioners (which may be general or specific),

the Commissioners are satisfied that it is in the public interest.

to a person exercising public functions (whether or not within the United Kingdom),

for the purposes of the prevention or detection of crime, and

in order to comply with an obligation of the United Kingdom, or Her Majesty’s Government, under an international or other agreement relating to the movement of persons, goods or services.

it is made to a body which has responsibility for the regulation of a profession,

it relates to misconduct on the part of a member of the profession, and

the misconduct relates to a function of the Revenue and Customs.

it is made to a constable, and

to the National Criminal Intelligence Service, and

for a purpose connected with its functions under section 2(2) of the Police Act 1997 (c. 50) (criminal intelligence).

to a person exercising public functions in relation to public safety or public health, and

for the purposes of those functions.

is made to the Police Information Technology Organisation for the purpose of enabling information to be entered in a computerised database, and

shall be made by statutory instrument;

may not be made unless a draft has been laid before and approved by resolution of each House of Parliament.

to a prosecuting authority, and

the Director of Revenue and Customs Prosecutions,

in Scotland, the Lord Advocate or a procurator fiscal, and

in Northern Ireland, the Director of Public Prosecutions for Northern Ireland.

for a purpose connected with the exercise of the prosecuting authority’s functions, or

with the consent of the Commissioners (which may be general or specific).

that the disclosure was lawful, or

that the information had already and lawfully been made available to the public.

on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or

on summary conviction, to imprisonment for a term not exceeding 12 months, to a fine not exceeding the statutory maximum or to both.

by the Director of Revenue and Customs Prosecutions, or

with the consent of the Director of Public Prosecutions.

by the Commissioners, or

with the consent of the Director of Public Prosecutions for Northern Ireland.

would specify the identity of the person to whom the information relates, or

would enable the identity of such a person to be deduced.

shall be treated as having been so issued or signed unless the contrary is proved, and

shall be admissible in any legal proceedings.

that a specified person was appointed as a commissioner on a specified date,

that a specified person was appointed as an officer of Revenue and Customs on a specified date,

that at a specified time or for a specified purpose (or both) a function was delegated to a specified Commissioner,

that at a specified time or for a specified purpose (or both) a function was delegated to a specified committee, and

that at a specified time or for a specified purpose (or both) a function was delegated to another specified person.

the first column contained a reference to the Commissioners, and

the second column contained a reference to a Commissioner or a person acting on his authority.

“Revenue and Customs document” means a document issued by or on behalf of the Commissioners, and

a reference to the Commissioners includes a reference to the Commissioners of Inland Revenue and to the Commissioners of Customs and Excise.

a reference to civil proceedings is a reference to proceedings other than proceedings in respect of an offence,

a reference to county court proceedings is a reference to civil proceedings in a county court,

the reference to a legally qualified member of the Commissioners' staff is a reference to a member of staff who has been admitted as a solicitor, or called to the Bar, whether or not he holds a practising certificate, and

the Commissioners for Her Majesty’s Revenue and Customs, and

officers of Revenue and Customs.

may enable a Minister of the Crown or the Commissioners to require an inspection to be carried out;

shall provide for a report of an inspection to be made and, subject to any exceptions required or permitted by the regulations, published;

shall provide for an annual report by Her Majesty’s Inspectors of Constabulary;

may make provision for payment by the Commissioners to or in respect of Her Majesty’s Inspectors of Constabulary, the Scottish inspectors or the Northern Ireland inspectors.

if it is carried out wholly in Scotland, or

in a case where it is carried out partly in Scotland, to the extent that it is carried out there.

shall be made by statutory instrument, and

shall be subject to annulment in pursuance of a resolution of either House of Parliament.

“the Scottish inspectors” means the inspectors of constabulary appointed under section 33(1) of the Police (Scotland) Act 1967, and

“the Northern Ireland inspectors” means the inspectors of constabulary appointed under section 41(1) of the Police (Northern Ireland) Act 1998.

the Commissioners for Her Majesty’s Revenue and Customs, and

officers of Revenue and Customs.

may apply (with or without modification) or make provision similar to any provision of or made under Part 2 of the Police Reform Act 2002 (c. 30) (complaints);

may confer on the Independent Police Complaints Commission, or on a person acting on its behalf, a power of a kind conferred by this Act or another enactment on an officer of Revenue and Customs;

may make provision for payment by the Commissioners to or in respect of the Independent Police Complaints Commission.

by virtue of this section, or

under the Parliamentary Commissioner Act 1967 (c. 13).

the Independent Police Complaints Commission has functions by virtue of this section, and

the Parliamentary Commissioner for Administration has functions by virtue of the Parliamentary Commissioner Act 1967.

shall be made by statutory instrument, and

shall be subject to annulment in pursuance of a resolution of either House of Parliament.

they may not disclose it without the consent of the Commissioners, and

they may not use it for any purpose other than the exercise of the function by virtue of section 27.

the Commission or person shall comply with any restriction on disclosure imposed by regulations under that section (and those regulations may, in particular, prohibit disclosure generally or only in specified circumstances or only without the consent of the Commissioners), and

the Commission or person may not use the information for any purpose other than the exercise of the function by virtue of that section.

that the disclosure or use was lawful, or

that the information had already and lawfully been made available to the public.

on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or

on summary conviction, to imprisonment for a term not exceeding 12 months, to a fine not exceeding the statutory maximum or to both.

by the Director of Revenue and Customs Prosecutions, or

with the consent of the Director of Public Prosecutions.

by the Commissioners, or

with the consent of the Director of Public Prosecutions for Northern Ireland.

admission to premises,

information, or

any other benefit.

imprisonment for a period not exceeding 51 weeks,

a fine not exceeding level 5 on the standard scale, or

both.

an officer of Revenue and Customs,

a person acting on behalf of the Commissioners or an officer of Revenue and Customs, or

a person assisting an officer of Revenue and Customs.

imprisonment for a period not exceeding 51 weeks,

a fine not exceeding level 3 on the standard scale, or

both.

imprisonment for a period not exceeding 51 weeks,

a fine not exceeding level 5 on the standard scale, or

both.

has committed an offence under section 30, 31 or 32,

is committing an offence under any of those sections, or

is about to commit an offence under any of those sections.

has committed an offence under this Act,

is committing an offence under this Act, or

is about to commit an offence under this Act.

may institute and conduct criminal proceedings in England and Wales relating to a criminal investigation by the Revenue and Customs, and

shall take over the conduct of criminal proceedings instituted in England and Wales by the Revenue and Customs.

a criminal investigation by the Revenue and Customs, or

criminal proceedings instituted in England and Wales relating to a criminal investigation by the Revenue and Customs.

the Commissioners,

an officer of Revenue and Customs, and

a person acting on behalf of the Commissioners or an officer of Revenue and Customs.

instituting criminal proceedings,

assuming the conduct of criminal proceedings, or

providing legal advice.

a reference to the institution of criminal proceedings shall be construed in accordance with section 15(2) of the Prosecution of Offences Act 1985 (c. 23), and

in determining whether proceedings for an offence should be instituted,

in determining what charges should be preferred,

in considering what representations to make to a magistrates' court about mode of trial, and

in determining whether to discontinue proceedings.

specified criminal proceedings, or

a specified class or description of criminal proceedings.

the Director, or

a Prosecutor.

to conduct summary bail applications, and

to conduct other ancillary magistrates' criminal proceedings.

“ancillary magistrates' criminal proceedings” means criminal proceedings other than trials in a magistrates' court.

the Director, or

a Prosecutor.

is held by the Prosecutions Office in connection with any of its functions, and

relates to a person whose identity is specified in the disclosure or can be deduced from it.

does not apply to a disclosure made to Her Majesty’s Revenue and Customs in connection with a function of the Revenue and Customs (within the meaning of section 25),

does not apply to a disclosure made for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom),

does not apply to a disclosure which in the opinion of the Director is desirable for the purpose of safeguarding national security,

does not apply to a disclosure made in pursuance of an order of a court,

does not apply to a disclosure made with the consent of each person to whom the information relates, and

is subject to any other enactment.

that the disclosure was lawful, or

that the information had already and lawfully been made available to the public.

former members of the Office, and

persons who hold or have held appointment under section 38.

on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or

on summary conviction, to imprisonment for a term not exceeding 12 months, to a fine not exceeding the statutory maximum or to both.

by the Director of Revenue and Customs Prosecutions, or

with the consent of the Director of Public Prosecutions.

by the Commissioners, or

with the consent of the Director of Public Prosecutions for Northern Ireland.

an Act of the Scottish Parliament or an instrument made under such an Act, or

an Act of the Northern Ireland Assembly or an instrument made under such an Act.

a constable,

the Director General of the National Criminal Intelligence Service,

the Director General of the National Crime Squad,

the Director of the Serious Fraud Office,

the Director General of the Serious Organised Crime Agency,

the Director of Public Prosecutions,

the Director of Public Prosecutions for Northern Ireland, and

such other persons as the Attorney General may specify by order.

may specify a person only if, or in so far as, he appears to the Attorney General to be exercising public functions,

may include transitional or incidental provision,

shall be made by statutory instrument, and

shall not be made unless a draft has been laid before, and approved by resolution of, each House of Parliament.

the Advocate General for Northern Ireland, or

before the commencement of section 27(1) of the Justice (Northern Ireland) Act 2002 (c. 26), the Attorney General for Northern Ireland.

contravenes the Data Protection Act 1998 (c. 29), or

is prohibited by Part 1 of the Regulation of Investigatory Powers Act 2000 (c. 23).

at such times and in such manner as the Treasury directs,

with the exception of receipts specified in subsection (2), and

after deduction of the disbursements specified in subsection (3).

contributions under Part I of the Social Security Contributions and Benefits Act 1992 (c. 4),

contributions under Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),

any other sums payable, under or by virtue of an enactment, into the National Insurance Fund or the Northern Ireland National Insurance Fund,

sums required under or by virtue of an enactment to be paid into the National Loans Fund,

sums required to be paid to a Minister of the Crown by virtue of an enactment relating to financial support for students,

penalties under section 21 of the National Minimum Wage Act 1998 (c. 39) (non-compliance), and

sums required under or by virtue of an enactment to be paid into the Scottish Consolidated Fund.

payments in connection with drawback, repayments and discounts,

payments under section 77 of the Scotland Act 1998 (c. 46) (additional tax),

payments under section 2 of the Isle of Man Act 1979 (c. 58) (Isle of Man share of common duties), and

tax credits.

payments in respect of actual or deemed credits relating to any tax or duty, and

the amount of revenue received, and

the disposal of revenue received.

section 230 of the Inheritance Tax Act 1984 (c. 51), or

any other enactment.

a payment into the National Insurance Fund,

a payment into the Northern Ireland National Insurance Fund,

a payment of a kind specified in section 44(2)(c) to (g), or

a disbursement of a kind specified in section 44(3).

a reference to any of the old commissioners in an agreement (whether written or not), instrument or other document shall be treated as a reference to the new commissioners, and

a reference in an agreement (whether written or not), instrument or other document to any of the old officers shall be treated as a reference to an officer of Revenue and Customs.

whether or not they would otherwise be capable of being transferred,

without any instrument or other formality being required, and

irrespective of any requirement for consent that would otherwise apply.

in so far as it excludes anything from the operation of section 48, on the coming into force of that section, and

in so far as it vests anything in the Director of Revenue and Customs Prosecutions, upon the coming into force of section 35.

apply (with or without modification) or make provision similar to any provision of section 48;

modify the effect of section 48(2), (3), (5), (6) or (7);

make provision for shared ownership, use or access.

the substitution of a reference to the Director for any reference to the new commissioners or to an officer of Revenue and Customs (or officers of Revenue and Customs), and

the substitution of a reference to this section and anything done under it for a reference to section 48.

“commencement”,

“the old commissioners”, and

“the new commissioners”.

the Commissioners of Inland Revenue (or to a Commissioner),

the Commissioners of Customs and Excise (or to a Commissioner),

customs,

customs and excise,

Inland Revenue, or

any of the persons specified in section 6(2) or 7(3).

may amend an enactment,

may make incidental and consequential provision,

shall be made by statutory instrument, and

shall not be made unless a draft has first been laid before, and approved by resolution of, each House of Parliament.

“function” means any power or duty (including a power or duty that is ancillary to another power or duty), and

section 111(2) of the Taxes Management Act 1970 (c. 9) (valuation: obstruction).

may make provision generally or only in relation to specified provisions or purposes,

may include transitional, consequential or incidental provision or savings, and

shall be made by statutory instrument.

a reference to responsibility before commencement of that section includes a reference to responsibility under an enactment passed or made, but not yet in force, before commencement, and

a reference to a function vesting includes a reference to a function which is to vest under an enactment passed or made, but not yet in force, before commencement of that section.

development land tax,

disabled person’s tax credit,

estate duty,

the national defence contribution under Part III of the Finance Act 1937 (c. 54),

the special tax on banking deposits under section 134 of the Finance Act 1981 (c. 35), and

working families tax credit.

may include consequential, transitional or incidental provision,

shall be made by statutory instrument, and

shall be subject to annulment in pursuance of a resolution of either House of Parliament.