Commissioners for Revenue and Customs Act 2005

Commissioners for Revenue and Customs Act 2005

2005 CHAPTER 11

Commentary on Clauses

Section 52: Repeals and Schedule 5: Repeals

288. This section repeals obsolete provisions either where the provisions were no longer relevant prior to the formation of HMRC, or where this Act contains provisions that replace older statute.

289. Subsection (1)(a) provides for a number of obsolete or superseded provisions in the Customs and Excise Management Act (CEMA) 1979 to cease to have effect. The provisions are as follows:

• sub-paragraph (i) section 12 (inquiries) – the provision has not been used in recent times and is no longer required;

• sub-paragraph (ii) section 15 (bribery and collusion) – in practice, such conduct is now prosecuted under the Prevention of Corruption Act 1906 and under common law as misconduct in public office, which make available heavier and more appropriate penalties;

• sub-paragraph (iii) section 32 (kidnapping officers) – the conduct involves carrying officers away aboard vessels etc that depart for abroad before final customs clearance has been given. In practice the conduct would be penalised, on return of the vessel etc to the United Kingdom, as obstruction;

• sub-paragraph (iv) section 84 (signalling to smugglers) – the specific provision is no longer seen as required, as the conduct in question constitutes an offence of being knowingly concerned in an attempt at evasion of duty or prohibition, and is arrestable under section 170 (2) CEMA. Under the Police and Criminal Evidence Act 1984 (PACE) as applied to customs and excise matters (by the PACE (Application to Customs and Excise) Order SI 1985 No 1800, as amended) an officer may enter premises under section 17 PACE to effect such an arrest;

• sub-paragraph (v) section 86 (higher penalty where offender armed etc.) – the three year maximum penalty under section 86 has been overtaken by the increase to seven years in the maximum mainstream penalties for smuggling under CEMA, and it is now the Firearms Act 1968 which provides for enhanced penalties for armed crime of all sorts;

• sub-paragraphs (vi) and (vii) sections 152(c) and (d) (mitigation and remission of penalties and early discharge from prison) – this is no longer seen as an appropriate function for the Commissioners; and

• sub-paragraph (viii) section 169 (false scales etc.) – in practice the use of false scales would be penalised as obstruction, and as an aggravating factor in relation to any fraud of which it was part.

290. Subsection (1)(b) This causes an obstruction provision specific to valuation work, in section 111(2) Taxes Management Act 1970 to cease to have effect. This is superseded by the general obstruction provision in section 31.

291. Subsection (2) introduces Schedule 5, which deals with repeals.