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Commissioners for Revenue and Customs Act 2005

Section 26: Rewards

161.This section gives the Commissioners for HMRC a discretionary power to pay rewards for service to them or their officers by any person in relation to a function of the new department or its officers. The power conferred by the section would replace a similar power in relation to Customs and Excise matters, under section 165 Customs and Excise Management Act (CEMA) 1979, and a more limited power to pay rewards to informers in relation to Inland Revenue matters, under section 32 Inland Revenue Regulation Act 1890. The exercise of this function by the Commissioners is subject to the power of the Treasury to give directions of a general nature as to its exercise, under section 11 of the Act.

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