General

I151Interpretation

1

In this Act—

  • except where otherwise expressly provided, “enactment” includes—

    1. a

      an Act of the Scottish Parliament,

    2. b

      an instrument made under an Act of the Scottish Parliament,

    3. ba

      F3an Act of the National Assembly for Wales,

    4. bb

      an instrument made under an Act of the National Assembly for Wales,

    5. c

      Northern Ireland legislation, and

    6. d

      an instrument made under Northern Ireland legislation,

  • “officer of Revenue and Customs” means a person appointed under section 2, and

  • “revenue” has the meaning given by section 5(4).

2

In this Act—

a

“function” means any power or duty (including a power or duty that is ancillary to another power or duty), and

b

a reference to the functions of the Commissioners or of officers of Revenue and Customs is a reference to the functions conferred—

i

by or by virtue of this Act, or

ii

by or by virtue of any enactment passed or made after the commencement of this Act.

F12A

But a reference to the functions of the Commissioners or of officers of Revenue and Customs does not include a function which—

a

is conferred on them by or by virtue of an Act of the Scottish Parliament or an instrument made under such an Act, and

b

relates to a devolved tax within the meaning of the Scotland Act 1998.

F22B

Nor does such a reference include a function which—

a

is conferred on the Commissioners or on officers of Revenue and Customs by or by virtue of an Act of the National Assembly for Wales or an instrument made under such an Act, and

b

relates to a devolved tax within the meaning of the Government of Wales Act 2006.

3

A reference in this Act, in an enactment amended by this Act or, subject to express provision to the contrary, in any future enactment, to responsibility for collection and management of revenue has the same meaning as references to responsibility for care and management of revenue in enactments passed before this Act.

4

In this Act a reference to information acquired in connection with a matter includes a reference to information held in connection with that matter.