Commissioners for Revenue and Customs Act 2005

15 [F1 Agency: Scotland, Northern Ireland and Wales] 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.

[F2 (3) For the purposes of section 83 of the Government of Wales Act 2006 (agency arrangements)—

(a) the Commissioners are to be treated as a relevant authority, and

(b) the officers of Revenue and Customs are to be treated as a relevant authority.]

Textual Amendments

F1 S. 15 heading substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(4), 29(2)(b), (3)

F2 S. 15(3) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(3), 29(2)(b), (3)

Commencement Information

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