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Commissioners for Revenue and Customs Act 2005

Proceedings (sections 24 to 26)

19.These sections make provision for the effective working of HMRC and replace provisions which applied in a different way to the Inland Revenue and Customs and Excise:

  • Evidence (section 24): provides for the legal admissibility of official departmental documents in court;

  • Conduct of civil proceedings (section 25): This sets out the rights of officers to conduct civil proceedings in respect of HMRC functions; and

  • Rewards (section 26): The Commissioners may pay rewards, at their discretion, for services to HMRC (e.g. to a member of the public who went out of their way to report suspicious circumstances that turned out to be drug smuggling).

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