SCHEDULES

SCHEDULE 4Consequential Amendments, &c.

Section 50

Harbours, Docks, and Piers Clauses Act 1847 (c. 27)

I11

In section 14 of the Harbours, Docks and Piers Clauses Act 1847 (watch-houses &c. for customs officers)—

a

for “the Commissioners of her Majesty’s Customs and Excise” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”,

b

for “the tide surveyors of the Customs” substitute “ officers of Revenue and Customs ”, and

c

for “the officers of revenue” substitute “ officers of Revenue and Customs ”.

Public Revenue and Consolidated Fund Charges Act 1854 (c. 94)

I22

In Schedule (B) to the Public Revenue and Consolidated Fund Charges Act (salaries and payments out of Consolidated Fund) omit the entry for the Inland Revenue.

Exchequer and Audit Departments Act 1866 (c. 39)

I33

In section 10 of the Exchequer and Audit Departments Act 1866 (revenues payable to the Bank of England)—

a

omit from the beginning to “at the Bank of England”,

b

for “and all other public moneys” substitute “ All public moneys ”,

c

for “to that account” substitute “ into the Consolidated Fund ”, and

d

omit the words from “Provided always,” to the end.

Game Laws Amendment (Scotland) Act 1877 (c. 28)

I44

In section 11 of the Game Laws Amendment (Scotland) Act 1877 (no person to be prosecuted again for same offence) for “the Inland Revenue” substitute “ a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30. ”

Inland Revenue Regulation Act 1890 (c. 21)

I55

The Inland Revenue Regulation Act 1890 shall cease to have effect.

Public Accounts and Charges Act 1891 (c. 24)

I66

The Public Accounts and Charges Act 1891 (the only extant substantive provision of which is the provision as to Inland Revenue money in section 1) shall cease to have effect.

Judicial Pensions Act (Northern Ireland) 1951 (c. 20 (N.I))

I77

In paragraph 6(3) of Schedule 2A to the Judicial Pensions Act (Northern Ireland) 1951 (as inserted by Schedule 2 to the Judicial Pensions (Northern Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

County Courts Act (Northern Ireland) 1959 (c. 25 (N.I.))

I88

In paragraph 6(3) of Schedule 2A to the County Courts Act (Northern Ireland) 1959 (as inserted by Schedule 2 to the Judicial Pensions (Northern Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

Resident Magistrates' Pensions Act (Northern Ireland) 1960 (c. 2 (N.I.))

I99

In paragraph 6(3) of Schedule 3 to the Resident Magistrates' Pensions Act (Northern Ireland) 1960 (as inserted by Schedule 2 to the Judicial Pensions (Northern Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

Parliamentary Commissioner Act 1967 (c. 13)

I1010

In Schedule 2 to the Parliamentary Commissioner Act 1967 (departments etc. subject to investigation)—

a

omit “Customs and Excise.”,

b

omit “Inland Revenue”, and

c

at the appropriate place insert “ Her Majesty’s Revenue and Customs ”.

Taxes Management Act 1970 (c. 9)

I1111

The Taxes Management Act 1970 shall be amended as follows.

I1212

For section 1 (taxes for which Inland Revenue responsible) substitute—

1Responsibility for certain taxes

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of—

a

income tax,

b

corporation tax, and

c

capital gains tax.

I1313

Section 6(3) and (4) and Parts II and III of Schedule 1 (declarations on taking office) shall cease to have effect.

I1414

Section 111(2) (valuation: obstruction) shall cease to have effect.

I1515

In Part I of Schedule 1 (declarations: general and special commissioners, &c.) for “an offence relating to inland revenue,” substitute “ an offence relating to a former Inland Revenue matter (being a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30), ”.

Finance Act 1972 (c. 41)

I1616

Section 127 of the Finance Act 1972 (exchange of information between the Inland Revenue and Customs and Excise) shall cease to have effect.

Biological Weapons Act 1974 (c. 6)

I1717

In section 1B of the Biological Weapons Act 1974 (Customs and Excise prosecution for a biological weapons offence)—

a

in subsection (1)—

i

for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”, and

ii

for “if it appears to them” substitute “ if it appears to the Director or to the Commissioners ”,

b

in subsection (3)—

i

after “instituted” insert “ by order of the Commissioners ”, and

ii

after “an officer” insert “ of Revenue and Customs ”,

c

in subsection (4) for “the Commissioners of Customs and Excise” substitute “ the Commissioners ”,

d

omit subsection (6), and

e

for the heading substitute “ Revenue and Customs prosecutions ”.

Health and Safety at Work etc. Act 1974 (c. 37)

I1818

1

Section 27A of the Health and Safety at Work etc. Act 1974 (disclosure by Commissioners of Customs and Excise) shall be amended as follows.

2

In subsection (1)—

a

for “the Commissioners of Customs and Excise” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”,

b

after “obtained” insert “ or held ”, and

c

for “by the Commissioners” substitute “ by Her Majesty’s Revenue and Customs ”.

3

In subsection (3) for “the Commissioners of Customs and Excise” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

4

The heading to that section becomes “ Information communicated by Commissioners for Revenue and Customs ”.

Health and Safety at Work (Northern Ireland) Order 1978 (S.I. 1978/1039 (N.I. 9))

I1919

1

Article 29A of the Health and Safety at Work (Northern Ireland) Order 1978 (disclosure by Commissioners of Customs and Excise) shall be amended as follows.

2

In paragraph (1)—

a

for “the Commissioners of Customs and Excise” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”,

b

after “obtained” insert “ or held ”, and

c

for “by the Commissioners” substitute “ by Her Majesty’s Revenue and Customs ”.

3

In paragraph (3) for “the Commissioners of Customs and Excise” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

4

The heading to that Article becomes “ Information communicated by Commissioners for Revenue and Customs ”.

Customs and Excise Management Act 1979 (c. 2)

I2020

The Customs and Excise Management Act 1979 shall be amended as follows.

I2121

The following provisions shall cease to have effect—

a

section 6 (appointment of Commissioners of Customs and Excise),

b

section 7 (privileges of Commissioners),

c

section 8(1) (authorisation by Commissioners),

d

section 13 (impersonation),

e

section 14 (surrender of commission, &c.),

f

section 16 (obstruction),

g

section 17 (disposal of duties, &c.),

h

section 18 (remuneration and expenses),

i

section 153 (proof of certain documents),

j

section 155(2) (solicitors), and

k

section 165 (rewards).

I2222

In section 1(1) (interpretation)—

a

for the definition of “assigned matter” substitute—

“assigned matter” means any matter in relation to which the Commissioners, or officers of Revenue and Customs, have a power or duty;

b

for the definition of “the Commissioners” substitute—

“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs

I2323

In section 145 (institution of proceedings)—

a

in subsection (1), for “except by order of the Commissioners” substitute

except—

a

by or with the consent of the Director of Revenue and Customs Prosecutions, or

b

by order of, or with the consent of, the Commissioners for Her Majesty’s Revenue and Customs.

b

in subsection (2)—

i

after “instituted” in both places insert “ by order of the Commissioners ”, and

ii

after “an officer” insert “ of Revenue and Customs ”,

c

subsection (4) shall cease to have effect, and

d

in subsection (6), for “by order of the Commissioners or have not been commenced in the name of an officer.” substitute “ in accordance with this section. ”

I2424

In section 146A(7) (time limits), for the words from “means” to the end of the subsection substitute—

a

in England and Wales, means the Director of Revenue and Customs Prosecutions,

b

in Scotland, means the Commissioners or the procurator fiscal, and

c

in Northern Ireland, means the Commissioners.

F2025

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Annotations:
Amendments (Textual)
F20

Sch. 4 para. 25 omitted (with application in accordance with s. 174(5) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 174(4)

I2526

In section 152(a) (power to compound offences, &c.) for “compound any proceedings for an offence” substitute “ compound an offence (whether or not proceedings have been instituted in respect of it) and compound proceedings ”.

I2627

For section 155(1), substitute— “ An officer of Revenue and Customs or other person authorised by the Commissioners may conduct criminal proceedings relating to an assigned matter before a court of summary jurisdiction in Scotland or Northern Ireland. ”

I2728

In section 171 (offences and penalties) after subsection (4) (offence by body corporate) insert—

4A

Subsection (4) shall not apply to an offence which relates to a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).

Judicial Pensions Act 1981 (c. 20)

I2829

In paragraph 6(3) of Schedule 1A to the Judicial Pensions Act 1981 (transfer of accrued benefits), for “the Inland Revenue” substitute “ the Commissioners for Revenue and Customs ”.

Police and Criminal Evidence Act 1984 (c. 60)

F14I2930

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I3031

Section 114(4) of the Police and Criminal Evidence Act 1984 (application to Revenue and Customs) shall cease to have effect.

Debtors (Scotland) Act 1987 (c. 18)

I3132

The Debtors (Scotland) Act 1987 shall be amended as follows.

I3233

In section 1(5)(d) (cases where time to pay directions not competent) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

I3334

In section 5(4)(d) (cases where time to pay orders not competent) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

Criminal Justice Act 1987 (c. 38)

I3435

1

In section 3(1) and (2) of the Criminal Justice Act 1987 (disclosure)—

a

for “subject to an obligation of secrecy under the Taxes Management Act 1970” substitute “ to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2) ”,

b

for “the Commissioners of Inland Revenue or an officer of those Commissioners”, in each place, substitute “ Her Majesty’s Revenue and Customs ”,

c

for “an offence relating to inland revenue”, in each place, substitute “ an offence relating to a former Inland Revenue matter ”, and

d

for “any member of the Crown Prosecution Service” substitute “ the Revenue and Customs Prosecutions Office ”.

2

At the end of section 3 of that Act add—

8

In subsections (1) and (2) “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.

Consumer Protection Act 1987 (c. 43)

I3536

1

Section 37 of the Consumer Protection Act 1987 (disclosure by Commissioners of Customs and Excise) shall be amended as follows.

2

In subsection (1)—

a

for “the Commissioners of Customs and Excise” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”,

b

after “obtained” insert “ or held ”, and

c

for “by the Commissioners” substitute “ by Her Majesty’s Revenue and Customs ”.

3

In subsection (3) for “the Commissioners of Customs and Excise” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

4

The heading to that section becomes “ Power of Commissioners for Revenue and Customs to disclose information ”.

Income and Corporation Taxes Act 1988 (c. 1)

F10I3637

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Finance Act 1989 (c. 26)

I3839

After section 182(10) of the Finance Act 1989 (disclosure) insert—

10A

In this section, in relation to the disclosure of information “identifiable person” means a person whose identity is specified in the disclosure or can be deduced from it.

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

I3940

Article 85(3) of the Police and Criminal Evidence (Northern Ireland) Order 1989 shall cease to have effect.

Criminal Justice (International Co-operation) Act 1990 (c. 5)

F15I4041

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Child Support Act 1991 (c. 48)

I4142

In Schedule 2 to the Child Support Act 1991 (provision of information to Secretary of State)—

a

for “a person employed in relation to the Inland Revenue”, in each place, substitute “ a Revenue and Customs official ”,

b

for “the Commissioners of Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”, and

c

at the end add—

3

In this Schedule “Revenue and Customs official” has the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).

Social Security Contributions and Benefits Act 1992 (c. 4)

I4243

In section 171 of the Social Security Contributions and Benefits Act 1992 (interpretation), in the definition of “employee” for “the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.

Social Security Administration Act 1992 (c. 5)

I4344

The Social Security Administration Act 1992 shall be amended as follows.

F11I4445

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I4546

In section 122AA (disclosure of contributions information)—

a

in subsection (1)—

i

for “persons employed in relation to the Inland Revenue” substitute “ Revenue and Customs officials (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality) ”, and

ii

for “the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”, and

b

in the heading for “Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.

I4647

For section 161(1) (the National Insurance Fund) substitute—

1

The National Insurance Fund shall be maintained under the control and management of the Commissioners for Her Majesty’s Revenue and Customs.

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

I4748

In section 167(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (interpretation), in the definition of “employee” for “the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.

Social Security Administration (Northern Ireland) Act 1992 (c. 8)

F1949

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I4850

In section 116AA of the Social Security Administration (Northern Ireland) Act 1992 (disclosure of contributions information)—

a

in subsection (1)—

i

for “persons employed in relation to the Inland Revenue” substitute “ Revenue and Customs officials (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality) ”, and

ii

for “the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”, and

b

in the heading for “Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.

Pension Schemes Act 1993 (c. 48)

I4951

In section 158 of the Pension Schemes Act 1993 (disclosure)

a

for “persons employed in relation to the Inland Revenue” substitute, in each place, “ Revenue and Customs officials ”, and

b

at the end add—

9

In this section “Revenue and Customs officials” has the meaning given by section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).

Pension Schemes (Northern Ireland) Act 1993 (c. 49)

I5052

In section 154 of the Pension Schemes (Northern Ireland) Act 1993 (disclosure)—

a

for “persons employed in relation to the Inland Revenue” substitute, in each place, “ Revenue and Customs officials ”,

b

in subsections (5) and (6)(a) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”, and

c

at the end add—

9

In this section “Revenue and Customs officials” has the meaning given by section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).

Finance Act 1994 (c. 9)

I5153

In Schedule 7 to the Finance Act 1994 (insurance premium tax) paragraph 32 (destination of receipts) shall cease to have effect.

Value Added Tax Act 1994 (c. 23)

I5254

The Value Added Tax Act 1994 shall be amended as follows.

I5355

In Schedule 3B (supply of electronic services in member States) for paragraph 21(1)(b) substitute—

b

section 44 of the Commissioners for Revenue and Customs Act 2005,

I5456

In Schedule 11 (administration, &c.) for paragraph 1 substitute—

1

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of VAT.

Trade Marks Act 1994 (c. 26)

I5557

Section 90(5) of the Trade Marks Act 1994 (destination of fees) shall cease to have effect.

I5658

1

In section 91 of that Act (disclosure by Commissioners of Customs and Excise)—

a

for “the Commissioners of Customs and Excise” substitute “ the Commissioners for her Majesty’s Revenue and Customs ”,

b

after “obtained” insert “ or is held ”, and

c

for “their functions” substitute “ functions of Her Majesty’s Revenue and Customs ”.

2

The heading to that section becomes “ Power of Commissioners for Revenue and Customs to disclose information. ”

Drug Trafficking Act 1994 (c. 37)

I5759

In section 60 of the Drug Trafficking Act 1994 (prosecution by order of the Commissioners)—

a

in subsection (1) for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”,

b

in subsection (2)—

i

for “so instituted” substitute “ instituted by order of the Commissioners ”, and

ii

after “an officer” insert “ of Revenue and Customs ”,

c

subsection (3) shall cease to have effect,

d

in subsection (5)(b) for “by an order made under subsection (1) above” substitute “ in accordance with this section ”,

e

in subsection (6) omit the definition of “officer”, and

f

for the heading substitute “ Revenue and Customs prosecutions ”.

Finance Act 1995 (c. 4)

I5860

Section 158 of the Finance Act 1995 (amendment of the Exchequer and Audit Departments Act 1866) shall cease to have effect.

Merchant Shipping Act 1995 (c. 21)

I5961

Section 303 of the Merchant Shipping Act 1995 (expenses of the Commissioners of Customs and Excise) shall cease to have effect.

Criminal Appeal Act 1995 (c. 35)

I6062

For section 22(4)(e) and (f) of the Criminal Appeal Act 1995 (documents: public bodies) substitute—

e

in relation to Her Majesty’s Revenue and Customs, the Commissioners for Her Majesty’s Revenue and Customs,

f

in relation to the Revenue and Customs Prosecutions Office, the Director of Revenue and Customs Prosecutions,

Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)

I6163

1

Section 30 of the Criminal Law (Consolidation) (Scotland) Act 1995 (disclosure of information) shall be amended as follows.

2

In subsection (1)—

a

for “subject to an obligation of secrecy under the Taxes Management Act 1970” substitute “ to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2) ”,

b

for “the Commissioners of Inland Revenue or an officer of those Commissioners” substitute “ Her Majesty’s Revenue and Customs ”, and

c

for “relating to inland Revenue” substitute “ relating to a former Inland Revenue matter ”.

3

In subsection (2), for “other than an enactment contained in the Taxes Management Act 1970” substitute “ and is not information to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2) ”.

4

At the end add—

7

In subsection (1) above “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.

Chemical Weapons Act 1996 (c. 6)

I6264

In section 30A of the Chemical Weapons Act 1996 (prosecutions for a chemical weapons offence)—

a

in subsection (1)—

i

for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”,

ii

for “to them” substitute “ to the Director or to the Commissioners ”,

b

in subsection (3)—

i

after “instituted” insert “ by order of the Commissioners ”, and

ii

after “an officer” insert “ of Revenue and Customs ”,

c

in subsection (4) omit “of Customs and Excise”,

d

subsection (6) shall cease to have effect, and

e

for the heading substitute “ Revenue and Customs prosecutions ”.

Finance Act 1996 (c. 8)

I6365

In Schedule 5 to the Finance Act 1996 (landfill tax) paragraph 41 (destination of receipts) shall cease to have effect.

Landmines Act 1998 (c. 33)

I6466

In section 21 of the Landmines Act 1998 (Customs and Excise prosecutions)—

a

in subsection (1)—

i

for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”,

ii

for “to them” substitute “ to the Director or to the Commissioners ”,

b

in subsection (2)—

i

after “instituted” insert “ by order of the Commissioners ”, and

ii

after “an officer” insert “ of Revenue and Customs ”,

c

subsection (3) shall cease to have effect,

d

in subsection (4) omit “of Customs and Excise”,

e

in subsection (5)(b) for “by an order made under subsection (1) above” substitute “ in accordance with this section ”,

f

subsection (6) shall cease to have effect, and

g

for the heading substitute “ Revenue and Customs prosecutions ”.

Finance Act 1998 (c. 36)

I6567

Section 145 of the Finance Act 1998 (accounting for property accepted in satisfaction of tax) shall cease to have effect.

I6668

Schedule 18 to that Act (company tax returns &c.) shall have effect—

a

with the substitution for “the Inland Revenue”, in each place, of “ an officer of Revenue and Customs ”,

b

with the omission of paragraph 95 (meaning of references to Inland Revenue), and

c

with any other necessary consequential modifications.

Crime and Disorder Act 1998 (c. 37)

F16I6769

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Scotland Act 1998 (c. 46)

I6870

The Scotland Act 1998 shall be amended as follows.

I6971

In section 77 (accounting for additional Scottish tax)—

a

in subsection (7) for “section 10 of the Exchequer and Audit Departments Act 1866 (gross revenues of Board’s department to be paid into that Fund after the making of specified deductions)” substitute “ section 44 of the Commissioners for Revenue and Customs Act 2005 (payment into Consolidated Fund) ”, and

b

subsection (8) shall cease to have effect.

I7072

Section 78(8) (tax reduction: destination of receipts) shall cease to have effect.

Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)

I7173

The Social Security Contributions (Transfer of Functions etc.) Act 1999 shall be amended as follows.

I7274

For section 3(1) to (5) (management of contributions) substitute—

1

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of contributions.

I7375

Section 7 (use of information) shall cease to have effect.

Finance Act 1999 (c. 16)

I7476

In section 135(2) of the Finance Act 1999 (lending to the National Loans Fund), for “section 10 of the Exchequer and Audit Departments Act 1866” substitute “ section 44 of the Commissioners for Revenue and Customs Act 2005 ”.

Crown Prosecution Service Inspectorate Act 2000 (c. 10)

F17I7577

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Terrorism Act 2000 (c. 11)

I7678

In section 121 of the Terrorism Act 2000 (interpretation) for the definition of “customs officer” substitute—

“customs officer” means an officer of Revenue and Customs,

Finance Act 2000 (c. 17)

I7779

The Finance Act 2000 shall be amended as follows.

I7880

Section 148(2) (use of minimum wage information) shall cease to have effect.

I7981

In Schedule 6 (climate change levy) paragraph 140 (destination of receipts) shall cease to have effect.

Capital Allowances Act 2001 (c. 2)

I8082

The Capital Allowances Act 2001 shall be amended as follows.

I8183

1

For “the Inland Revenue”, wherever that expression appears, substitute “ an officer of Revenue and Customs ” (except as provided in paragraph 84).

2

For “the Board of Inland Revenue”, wherever that expression appears, substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

F6I8284

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I8385

Section 576 (meaning of “the Inland Revenue”, &c) shall cease to have effect.

I8486

In Part 2 of Schedule 1—

a

the entry for “the Board of Inland Revenue” shall cease to have effect, and

b

the entry for “the Inland Revenue” shall cease to have effect.

Anti-terrorism, Crime and Security Act 2001 (c. 24)

I8587

In section 53 of the Anti-terrorism, Crime and Security Act (Customs and Excise prosecution for a nuclear weapons offence)—

a

in subsection (1)—

i

for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”, and

ii

for “if it appears to them” substitute “ if it appears to the Director or to the Commissioners ”,

b

in subsection (3)—

i

after “instituted” insert “ by order of the Commissioners ”, and

ii

after “an officer” insert “ of Revenue and Customs ”,

c

in subsection (4) leave out “of Customs and Excise”,

d

omit subsection (6), and

e

for the heading substitute “ Revenue and Customs prosecutions ”.

Tax Credits Act 2002 (c. 21)

I8688

For section 2 of the Tax Credits Act 2002 (functions of Inland Revenue) substitute—

2Functions of Commissioners for Revenue and Customs

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of tax credits.

I8789

Section 40(1)(a) of that Act (annual reports) shall cease to have effect.

I8890

For section 53 of that Act, susbtitute—

53General functions of Commissioners for Revenue and Customs

The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of child benefit and guardian’s allowance.

I8991

Paragraph 2 of Schedule 5 to that Act (use and disclosure of information) shall cease to have effect.

I9092

To the extent that the Tax Credits Act 1999 (c. 10) is saved by the Tax Credits Act 2002 (Commencement No. 4, Transitional and Savings) Order 2003 (S.I. 2003/962), the modifications made by paragraphs 88 to 91 shall have effect in relation to the relevant provisions of that Act as they have effect in relation to the Tax Credits Act 2002 (c. 21).

Employment Act 2002 (c. 22)

I9193

Section 5 of the Employment Act 2002 (functions of Inland Revenue) shall cease to have effect.

Finance Act 2002 (c. 23)

I9294

The Finance Act 2002 shall be amended as follows.

I9395

1

In section 135 (requirement to use electronic communications)—

a

in subsection (1) for “the Commissioners of Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”,

b

in subsections (2) to (5) for “Inland Revenue”, in each place, substitute “ Revenue and Customs ”, and

c

in subsection (10) for the definition of “the Inland Revenue” substitute—

“the Revenue and Customs” means—

a

the Commissioners,

b

any officer of Revenue and Customs, and

c

any other person who for the purposes of electronic communications is acting under the authority of the Commissioners;

F22

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I9496

In Schedule 13 (tax relief for expenditure on vaccine research, &c.) paragraph 26 (deduction of tax credits from Revenue’s gross receipts) shall cease to have effect.

Proceeds of Crime Act 2002 (c. 29)

F18I9597

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3I9698

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I9799

In section 451 of that Act (Customs and Excise prosecutions)—

a

in subsection (1), for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”,

b

for subsection (2) substitute—

2

Where proceedings under subsection (1) are instituted by the Commissioners, the proceedings must be brought in the name of an officer of Revenue and Customs.

c

subsection (3) shall cease to have effect,

d

in subsection (5) for “customs officer”, in each place, substitute “ officer of Revenue and Customs ”, and

e

for the heading substitute “ Revenue and Customs prosecutions ”.

I98100

In Schedule 8 to that Act (declarations) for “an offence relating to inland revenue,”, in each place, substitute “ an offence relating to a former Inland Revenue matter (being a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30), ”.

Income Tax (Earnings and Pensions) Act 2003 (c. 1)

I99101

The Income Tax (Earnings and Pensions) Act 2003 shall be amended as follows.

I100102

1

For the expression “the Inland Revenue”, wherever it appears, substitute “ an officer of Revenue and Customs ” (except as provided in paragraphs 109, 117 and 118).

2

For the expression “the Board of Inland Revenue”, wherever it appears, substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

3

In the following provisions for “Board” substitute “ Commissioners ” and for “Board's” substitute “ Commissioners' ”

a

section 28(6),

F4b

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4d

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e

section 343,

f

section 355,

g

section 594,

h

section 647,

i

section 691,

j

section 703,

k

section 704, and

l

the title of section 717.

I101103

1

In the following provisions for “they” or “them” in each place substitute “ the officer ”

a

section 58(3),

b

section 65(3),

c

section 79(2),

d

section 96(2),

e

section 179(3),

f

section 312(5),

g

section 344(3),

h

section 392(4) and (5),

i

section 421J(4),

j

paragraph 81(1) and (3) of Schedule 2,

k

paragraph 84(2) of Schedule 2,

l

paragraph 85(1) of Schedule 2,

m

paragraph 93(1) of Schedule 2,

n

paragraph 40(1) and (3) of Schedule 3,

o

paragraph 42(2A) of Schedule 3,

p

paragraph 43 of Schedule 3,

q

paragraph 44(1) of Schedule 3,

r

paragraph 45(1) of Schedule 3,

s

paragraph 28(1) and (3) of Schedule 4,

t

paragraph 30(3) of Schedule 4,

u

paragraph 31 of Schedule 4,

v

paragraph 32(1) of Schedule 4,

w

paragraph 33(1) of Schedule 4,

x

paragraph 46(2) of Schedule 5,

y

paragraph 46(3) of Schedule 5,

z

paragraph 47 of Schedule 5, and

aa

paragraph 51(1) of Schedule 5.

2

In the following provisions for “their” in each place substitute “ the officer's ”

a

section 715(3)(b),

b

paragraph 85(3) of Schedule 2,

c

paragraph 93(1)(a) of Schedule 2,

d

paragraph 41(2) of Schedule 3,

e

paragraph 44(3) of Schedule 3,

f

paragraph 45(1) of Schedule 3,

g

paragraph 29(2) of Schedule 4,

h

paragraph 32(3) of Schedule 4,

i

paragraph 33(1) of Schedule 4,

j

paragraph 46(2) and (3) of Schedule 5,

k

paragraph 47(1)(b) and (3)(b) of Schedule 5,

l

paragraph 49(2) and (3) of Schedule 5, and

m

paragraph 51(1) of Schedule 5.

3

In the following provisions in each place for “their” substitute “ the ”

a

paragraph 81(3) of Schedule 2,

b

paragraph 82(2) of Schedule 2,

c

paragraph 85(3) of Schedule 2,

d

paragraph 40(3) of Schedule 3,

e

paragraph 43 of Schedule 3,

f

paragraph 28(3) of Schedule 4,

g

paragraph 31 of Schedule 4, and

h

paragraph 47(1)(a) and (3)(a) of Schedule 5.

4

In the following provisions omit “their”—

a

paragraph 84(2) of Schedule 2,

b

paragraph 42(2A) of Schedule 3, and

c

paragraph 30(3) of Schedule 4.

F5I102104

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

I103105

In section 58(3) for “are” substitute “ is ”.

I104106

In section 65—

a

in subsection (3) for “are” substitute “ is ”, and

b

in subsection (4) for “agree” substitute “ agrees ”.

I105107

In section 79(2) for “are” substitute “ is ”.

I106108

In section 96—

a

in subsection (2) for “are” substitute “ is ”, and

b

in subsection (3) for “agree” substitute “ agrees ”.

I107109

In section 179(3) for “the Inland Revenue are” substitute “ an officer of Revenue and Customs is ”.

I108110

In section 183(1)(a) for “require” substitute “ requires ”.

I109111

In section 312(5) for “have” substitute “ has ”.

I110112

In section 344(3) for “are satisfied” substitute “ is satisfied ”.

I111113

In section 392(4) and (5) for “are satisfied” substitute “ is satisfied ”.

I112114

In section 511(2)—

a

in paragraph (a) for “are” substitute “ is ”, and

b

in paragraph (b) for “direct” substitute “ directs ”.

I113115

In section 514(2)—

a

in paragraph (a) for “are” substitute “ is ”, and

b

in paragraph (b) for “direct” substitute “ directs ”.

I114116

In section 647(3)(b) for “is” substitute “ are ”.

I115117

In section 684, in paragraph 8 of the list of provisions for “the Board or the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.

I116118

In section 715(3)(b) for “Inland Revenue’s refusal to approve” substitute “ a refusal by an officer of Revenue and Customs to approve ”.

I117119

Section 720 (meaning of “Inland Revenue”, &c) shall cease to have effect.

I118120

In Part 2 of Schedule 1, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.

I119121

In Schedule 2—

a

in paragraph 81—

i

in sub-paragraph (1), for “are” substitute “ is ”, and

ii

in sub-paragraph (3), for “have” substitute “ has ”,

b

in paragraph 82(1) for “refuse” substitute “ refuses ”,

c

in paragraph 85(1) for “decide” substitute “ decides ”,

d

in paragraph 93(1)(a) for “require” substitute “ requires ”, and

e

in paragraph 100, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.

I120122

In Schedule 3—

a

in paragraph 40—

i

in sub-paragraph (1) for “are” substitute “ is ”, and

ii

in sub-paragraph (3) for “have” substitute “ has ”,

b

in paragraph 41(1) for “refuse” substitute “ refuses ”,

c

in paragraph 43 for “have” in each place substitute “ has ”,

d

in paragraph 44(1) for “decide” in each place substitute “ decides ”,

e

in paragraph 45(1) for “require” substitute “ requires ”, and

f

in paragraph 49 of Schedule 3, omit the entry for “the Inland Revenue”.

I121123

In Schedule 4—

a

in paragraph 28—

i

in sub-paragraph (1) for “are” substitute “ is ”, and

ii

in sub-paragraph (3) for “have” substitute “ has ”,

b

in paragraph 29(1) for “refuse” substitute “ refuses ”,

c

in paragraph 31 for “have” in each place substitute “ has ”,

d

in paragraph 32(1) for “decide” in each place substitute “ decides ”,

e

in paragraph 33(1)(a) for “require” substitute “ requires ”, and

f

in paragraph 37 omit the entry for “the Inland Revenue”.

I122124

In Schedule 5—

a

in paragraph 46—

i

in sub-paragraphs (2) and (3) for “give” substitute “ gives ”, and

ii

in sub-paragraph (6) for “discover” substitute “ discovers ”,

b

in paragraph 47—

i

in sub-paragraph (1) for “give” substitute “ gives ” and for “have” substitute “ has ”,

ii

in sub-paragraph (2) for “conclude” substitute “ concludes ”, and

iii

in sub-paragraph (3) for “give” substitute “ gives ” and for “have” substitute “ has ”,

c

in paragraph 48(5) for “have” substitute “ has ”,

d

in paragraph 49(1) and (2) for “do” substitute “ does ”,

e

in paragraph 51(1)(a) for “require” substitute “ requires ”, and

f

in paragraph 59 omit the entry for “the Inland Revenue”.

Finance Act 2003 (c. 14)

F12I123125

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F12I124126

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F12I125127

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dealing in Cultural Objects (Offences) Act 2003 (c. 27)

I126128

In section 4 of the Dealing in Cultural Objects (Offences) Act 2003 (Customs and Excise prosecutions)—

a

in subsection (1)—

i

for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”, and

ii

for “if it appears to them” substitute “ if it appears to the Director or to the Commissioners ”,

b

in subsection (3)—

i

after “instituted” insert “ by order of the Commissioners ”, and

ii

after “an officer” insert “ of Revenue and Customs ”,

c

in subsection (4) omit “of Customs and Excise”,

d

omit subsection (6), and

e

for the heading substitute “ Revenue and Customs prosecutions ”.

Criminal Justice Act 2003 (c. 44)

I127129

In section 27 of the Criminal Justice Act 2003 (interpretation)—

a

in the definition of “investigating officer”, after “means” insert “ an officer of Revenue and Customs, appointed in accordance with section 2(1) of the Commissioners for Revenue and Customs Act 2005, or ”, and

b

in the definition of “relevant prosecutor”, omit items (e) and (f) and after item (b) insert—

ba

the Director of Revenue and Customs Prosecutions,

I128130

In section 29 of that Act (new method of instituting proceedings), in subsection (5) after paragraph (c) insert—

ca

the Director of Revenue and Customs Prosecutions or a person authorised by him to institute criminal proceedings,

Income Tax (Trading and Other Income) Act 2005 (c. 5)

I129131

The Income Tax (Trading and Other Income) Act 2005 shall be amended as follows.

I130132

1

For the expression “the Inland Revenue”, wherever it appears, substitute “ an officer of Revenue and Customs ” (except as provided by paragraph 133(2)(b) and (5)).

2

For the expression “the Board of Inland Revenue”, wherever it appears, substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

3

In the following provisions, for “Board” substitute “ Commissioners ” and for “Board's” substitute “ Commissioners' ”

F13a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

section 695(4),

c

section 698(3) and (4),

d

section 699(2),

F9e

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

f

section 757(3),

g

section 762(2),

h

the title of section 873, and

i

section 883(3).

I131133

F71

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

In section 218—

a

in subsections (1) and (2) for “do” substitute “ does ”, and

b

in subsection (3)(a) for “the Inland Revenue are not” substitute “ the officer is not ”.

F83

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

In section 647(1)

a

for “them” substitute “ the officer ”,

b

for “they” in each place substitute “ the officer ”, and

c

for “consider” substitute “ considers ”.

F15

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6

In section 758(5) for “has” substitute “ have ”'.

I132134

1

In section 878(1), omit the definitions of “the Board of Inland Revenue” and “the Inland Revenue”.

2

In Part 2 of Schedule 4, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.