- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)In this Act—
except where otherwise expressly provided, “enactment” includes—
an Act of the Scottish Parliament,
an instrument made under an Act of the Scottish Parliament,
Northern Ireland legislation, and
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.
(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.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: