Commissioners for Revenue and Customs Act 2005 (c. 11)

SCHEDULES

Sections 16 and 17

SCHEDULE 2 U.K. Functions of Commissioners and Officers: Restrictions, &c.

Part 1 U.K. General

[F1 Wireless Telegraphy Act 2006 (c. 36)] U.K.

Textual Amendments

F1 Sch. 2 para. 1 cross-heading substituted (8.2.2007) by Wireless Telegraphy Act 2006 (c. 36), s. 126(2), Sch. 7 para. 38(b)

F2 1 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Sch. 2 para. 1 repealed (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 30(a), Sch. 14; S.I. 2008/219, art. 2(b)(d)(iii)

Commencement Information

I1 Sch. 2 para. 1 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Taxes Management Act 1970 (c. 9) U.K.

F3 2 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3 Sch. 2 para. 2 omitted (with effect in accordance with Sch. 23 para. 65 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 23 paras. 59, 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

Commencement Information

I2 Sch. 2 para. 2 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

3 U.K. Section 113(3) of that Act (form of documents) shall have effect only in connection with functions relating to matters to which section 7 above applies.

Commencement Information

I3 Sch. 2 para. 3 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Customs and Excise Management Act 1979 (c. 2) U.K.

4 U.K. Section 8(2) and (3) of the Customs and Excise Management Act 1979 (person acting deemed to be proper officer) shall not apply to a person engaged in connection with a function relating to a matter to which section 7 above applies.

Commencement Information

I4 Sch. 2 para. 4 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

5 (1) Section 11 of that Act (assistance to be rendered by police, &c.) shall not apply in connection with a function relating to a matter to which section 7 above applies. U.K.

(2) A person may rely for the purposes of section 11 of that Act on a statement (written or oral) of an officer of Revenue and Customs that a function does not relate to a matter to which section 7 above applies.

Commencement Information

I5 Sch. 2 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

6 U.K. Sections 167 (untrue declarations, &c.) and 168 (counterfeiting documents, &c.) of that Act shall not apply in relation to a declaration, document or statement in respect of a function relating to a matter to which section 7 above applies.

Commencement Information

I6 Sch. 2 para. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Police and Criminal Evidence Act 1984 (c. 60) U.K.

F4 7 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4 Sch. 2 para. 7 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(1)(a)(5)(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

Commencement Information

I7 Sch. 2 para. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Finance Act 1985 (c. 54) U.K.

8 U.K. Section 10 of the Finance Act 1985 (computer records &c.) shall not apply in connection with a function relating to a matter to which section 7 above applies.

Commencement Information

I8 Sch. 2 para. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12)) U.K.

F5 9 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5 Sch. 2 para. 9 repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(1)(b)(5)(5), Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)

Commencement Information

I9 Sch. 2 para. 9 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Finance Act 1998 (c. 36) U.K.

10 U.K. In section 163(1) of the Finance Act 1998 (adoption of single currency by other member States) for “any matter under the care and management of the Commissioners of Inland Revenue.” substitute “ any matter for which the Commissioners for Her Majesty’s Revenue and Customs are responsible and to which section 7 of the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters) applies. ”

Commencement Information

I10 Sch. 2 para. 10 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Regulation of Investigatory Powers Act 2000 (c. 23) U.K.

F6 11 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F6 Sch. 2 para. 11 repealed (15.2.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 12 para. 30(b), Sch. 14; S.I. 2008/219, art. 2(b)(d)(iii)

Commencement Information

I11 Sch. 2 para. 11 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Finance Act 2002 (c. 23) U.K.

F7 12 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F7 Sch. 2 para. 12 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 27 Pt. 5(4)

F8 ... U.K.

Textual Amendments

F8 Sch. 2 para. 13 cross-heading omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 48 para. 21(b)

F9 13 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F9 Sch. 2 paras. 13, 13A omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 48 para. 21(a)

Commencement Information

I12 Sch. 2 para. 13 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

F9 13A U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F9 Sch. 2 paras. 13, 13A omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 48 para. 21(a)

Crime (International Co-operation) Act 2003 (c. 32) U.K.

F10 14 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F10 Sch. 2 para. 14 repealed (14.7.2008) by Criminal Justice and Immigration Act 2008 (c. 4), ss. 97(2), 153(7), Sch. 28 Pt. 6; S.I. 2008/1586, art. 2(1), Sch. 1 paras. 41, 50(6)

Commencement Information

I13 Sch. 2 para. 14 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

Part 2 U.K. Use of Information

Teaching and Higher Education Act 1998 (c. 30) U.K.

15 U.K. The Commissioners may supply information in accordance with section 24 of the Teaching and Higher Education Act 1998 (supply of information in connection with the student loan scheme) only if the information was obtained or is held in the exercise of a function relating to matters to which section 7 above applies.

Commencement Information

I14 Sch. 2 para. 15 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Employment Relations Act 1999 (c. 26) U.K.

16 U.K. The Commissioners may supply information in accordance with section 39 of the Employment Relations Act 1999 (supply of information in connection with the national minimum wage and agricultural wages) only if the information was obtained or is held in the exercise of a function relating to matters to which section 7 above applies.

Commencement Information

I15 Sch. 2 para. 16 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Immigration and Asylum Act 1999 (c. 33) U.K.

F11 17 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F11 Sch. 2 para. 17 repealed (31.1.2008) by UK Borders Act 2007 (c. 30), ss. 40(6)(c), 59(2), Sch.; S.I. 2008/99, art. 2(m)(n)

Commencement Information

I16 Sch. 2 para. 17 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Financial Services and Markets Act 2000 (c. 8) U.K.

18 U.K. The Commissioners may supply information in accordance with section 350 of the Financial Services and Markets Act 2000 (supply of information to assist with an investigation under section 168 of that Act) only if the information was obtained or is held in the exercise of a function relating to matters to which section 7 above applies.

Commencement Information

I17 Sch. 2 para. 18 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Terrorism Act 2000 (c. 11) U.K.

19 U.K. Information may be supplied in accordance with paragraph 4(2) of Schedule 14 to the Terrorism Act 2000 (exercise of officers' powers) only if the information has not been held solely in the exercise of functions relating to matters to which section 7 above applies.

Commencement Information

I18 Sch. 2 para. 19 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Nationality, Immigration and Asylum Act 2002 (c. 41) U.K.

F12 20 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F12 Sch. 2 para. 20 repealed (31.1.2008) by UK Borders Act 2007 (c. 30), ss. 40(6)(c), 59(2), Sch.; S.I. 2008/99, art. 2(m)(n)

Commencement Information

I19 Sch. 2 para. 20 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)