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

Exercise of functions U.K.

15 Agency: Scotland and Northern Ireland U.K.

(1) For the purposes of section 93 of the Scotland Act 1998 (c. 46) (agency)—

(a) the Commissioners shall be treated as a Minister of the Crown, and

(b) the officers of Revenue and Customs shall be treated as a Minister of the Crown.

(2) For the purposes of section 28 of the Northern Ireland Act 1998 (c. 47) (agency)—

(a) the Commissioners shall be treated as a Minister of the Crown, and

(b) the officers of Revenue and Customs shall be treated as a Minister of the Crown.

Commencement Information

I1 S. 15 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)