Please note:
All reference to 'Parts' and 'sections' are from the Commissioners for Revenue and Customs Act 2005. For other versions of these Explanatory Notes, see More Resources.
HM Revenue and Customs general (sections 1, 2, 4, 9, 11 to 14)
Functions and powers (sections 5 to 7 and 16 and Schedules 1 and 2, Part 1)
Power to transfer functions (section 8) and Agency functions (section 15)
Confidentiality and wrongful and public interest disclosure (sections 3 and 18 to 23)
Revenue and Customs Prosecutions Office (sections 34 to 42, 49 and Schedule 3)
Annex A:Table of Provisions Relating to the Predecessor Departments
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