(1)After section 5 of the Ministers of the Crown Act 1975 (c. 26) (transfer of functions orders: supplemental) insert—
(1)The Commissioners for Her Majesty’s Revenue and Customs shall be treated for the purposes of section 1(1)(a) and (c) as if they were a Minister of the Crown.
(2)The officers of Revenue and Customs shall be treated for the purposes of section 1(1)(a) and (c) as if they were a Minister of the Crown.
(3)An Order in Council under this Act may not provide for the transfer of a function specified in section 5(1) of the Commissioners for Revenue and Customs Act 2005.
(4)An Order in Council under section 1 above transferring a function to the Commissioners or to officers of Revenue and Customs—
(a)may restrict or prohibit the exercise of specified powers in relation to that function, and
(b)may provide that the function may be exercised only with the consent of a specified Minister of the Crown.”
(2)For the purposes of sections 63 and 108 of the Scotland Act 1998 (c. 46) (transfer of functions)—
(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.
(3)An Order in Council under section 63 or 108 of that Act—
(a)may not make provision about a function specified in section 5(1) of this Act, and
(b)if it transfers a function to the Commissioners or to officers of Revenue and Customs—
(i)may restrict or prohibit the exercise of specified powers in relation to that function, and
(ii)may provide that the function may be exercised only with the consent of a specified member of the Scottish Executive.
(4)For the purposes of section 22 of and Schedule 3 to the Government of Wales Act 1998 (c. 38) (transfer of functions)—
(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.
(5)An Order in Council under section 22 of that Act may not make provision about a function specified in section 5(1) of this Act.