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Commissioners for Revenue and Customs Act 2005

Commissioners for Revenue and Customs Act 2005

2005 CHAPTER 11

Commentary on Clauses

Section 56: Extent.

292.This section defines the geographical limitations upon the content of the Act. Subsection (1) of the section provides that the Act applies to the United Kingdom (England, Wales, Scotland and Northern Ireland).

293.However, the following sections specifically state that they shall extend otherwise:

  • sections 28 – complaints and misconduct - which applies only to England and Wales; and

  • sections 34 to 42, plus Schedule 3 - Revenue and Customs Prosecutions Office - which operates only in England and Wales.

294.Subsection (2) ensures that, where the CRC Act amends or repeals another Act of Parliament, the amendment will have the same extent as the provision that it amends. So, for example, an amendment to a provision that applied only to Scotland would also apply only to Scotland, while an amendment to a provision that extended to the Isle of Man would extend there too.

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