Commissioners for Revenue and Customs Bill

House of Commons

Session 2004 - 05
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Commissioners for Revenue and Customs Bill

26
Commissioners for Revenue and Customs Bill
Schedule 1 — Former Inland Revenue Matters

Schedules
Schedule 1
Section 6

Former Inland Revenue Matters
1
Capital gains tax.
2
Charities.
5
3
Child benefit.
4
Child tax credit.
5
Child trust funds.
6
Corporation tax (and amounts assessable or chargeable as if they were
corporation tax).
10
7
Guardian’s allowance.
8
Income tax.
9
Inheritance tax.
10
The issue of bank notes.
11
National insurance contributions.
15
12
The National Insurance Fund.
13
The national minimum wage.
14
Oil and gas royalties.
15
Payment of or in lieu of rates.
16
Payment in lieu of tax reliefs, in so far as the Commissioners of Inland
20
Revenue were responsible before the commencement of section 4.
17
Pension schemes.
18
Petroleum revenue tax.
19
Rating lists.
20
Recovery of taxes due in other member States, in relation to matters
25
corresponding to those for which the Commissioners of Inland Revenue
were responsible before the commencement of section 4.
21
Stamp duty.
22
Stamp duty land tax.
23
Stamp duty reserve tax.
30

Commissioners for Revenue and Customs Bill
Schedule 2 — Functions of Commissioners and Officers: Restrictions, &c.
Part 1 — General
27

24
Statutory adoption pay.
25
Statutory maternity pay.
26
Statutory paternity pay.
27
Statutory sick pay.
28
Student loans.
5
29
Valuation lists in relation to council tax.
30
Valuation of property.
31
Working tax credit.
Schedule 2
Sections 10 and 16

Functions of Commissioners and Officers: Restrictions, &c.
10
Part 1
General
Wireless Telegraphy Act 1949 (c. 54)
1
The Commissioners may not give an authority under section 5 of the
Wireless Telegraphy Act 1949 (interception, &c.) in connection with a
15
function relating to a matter to which section 6 above applies.
Taxes Management Act 1970 (c. 9)
2
Section 113(3) of the Taxes Management Act 1970 (form of documents) shall
have effect only in connection with functions relating to matters to which
section 6 above applies.
20
Customs and Excise Management Act 1979 (c. 2)
3
Section 8(2) and (3) of the Customs and Excise Management Act 1979
(person acting deemed to be proper officer) shall not apply to a person
engaged in connection with a function relating to a matter to which section
6 above applies.
25
4     (1)
Section 11 of that Act (assistance to be rendered by police, &c.) shall not
apply in connection with a function relating to a matter to which section 6
above applies.
      (2)
A person may rely for the purposes of section 11 of that Act on a statement
(written or oral) of an officer of Revenue and Customs that a function does
30
not relate to a matter to which section 6 above applies.
5
Sections 167 (untrue declarations, &c.) and 168 (counterfeiting documents,
&c.) of that Act shall not apply in relation to a declaration, document or
statement in respect of a function relating to a matter to which section 6
above applies.
35

Commissioners for Revenue and Customs Bill
Schedule 2 — Functions of Commissioners and Officers: Restrictions, &c.
Part 1 — General
28

Police and Criminal Evidence Act 1984 (c. 60)
6     (1)
Section 114 of the Police and Criminal Evidence Act 1984 (application of Act
to customs and excise) shall not apply to investigations in connection with a
matter to which section 6 above applies.
      (2)
Section 6(4) above shall not have effect in relation to a function conferred by
5
order under section 114 of that Act.
Finance Act 1985 (c. 54)
7
Section 10 of the Finance Act 1985 (computer records &c.) shall not apply in
connection with a function relating to a matter to which section 6 above
applies.
10
Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))
8
Section 6(4) above shall not have effect in relation to a function conferred by
order under Article 85 of the Police and Criminal Evidence (Northern
Ireland) Order 1989 (application of Act to customs and excise).
Finance Act 1998 (c. 36)
15
9
In section 163(1) of the Finance Act 1998 (adoption of single currency by
other member States) for “any matter under the care and management of the
Commissioners of Inland Revenue.” substitute “any matter for which the
Commissioners for Her Majesty’s Revenue and Customs are responsible
and to which section 6 of the Commissioners for Revenue and Customs Act
20
2005 (former Inland Revenue matters) applies.”
Regulation of Investigatory Powers Act 2000 (c. 23)
10    (1)
Action may not be taken by or on behalf of the Commissioners under or by
virtue of the following provisions of the Regulation of Investigatory Powers
Act 2000 in connection with a function relating to a matter to which section
25
6 above applies.
      (2)
Those provisions are—
(a)
section 6(2)(h) (application for issue of an interception warrant),
(b)
section 32(6)(m) (designation of officers in relation to intrusive
surveillance),
30
(c)
section 49(1)(e) and paragraphs 2(3) and 4(2) of Schedule 2
(disclosure: permission), and
(d)
section 54 (secrecy).
Finance Act 2002 (c. 23)
11    (1)
In section 135(10) of the Finance Act 2002 (requirement to use electronic
35
communications) for the definition of “taxation matter” substitute—
““taxation matter” means any taxation matter for which the
Commissioners are responsible and to which section 6 of the
Commissioners for Revenue and Customs Act 2005 (former Inland
Revenue matters) applies.”
40
      (2)
Section 135 is also amended by Schedule 4 below.

Commissioners for Revenue and Customs Bill
Schedule 2 — Functions of Commissioners and Officers: Restrictions, &c.
Part 2 — Use of Information
29

Proceeds of Crime Act 2002 (c. 29)
12
The power in section 294 of the Proceeds of Crime Act 2002 (to seize cash)—
(a)
shall vest in an officer of Revenue and Customs only in so far as he is
exercising a function relating to a matter to which section 6 above
does not apply, but
5
(b)
may be exercised by the officer in reliance on a suspicion that relates
to a matter to which section 6 above applies.
Crime (International Co-operation) Act 2003 (c. 32)
13
An order under section 27 of the Crime (International Co-operation) Act
2003 (exercise of Secretary of State’s powers by others) shall not permit the
10
exercise of a power by the Commissioners in relation to a matter—
(a)
to which section 6 above applies, or
(b)
which corresponds, in relation to a country other than the United
Kingdom, to a matter to which section 6 above applies.
Part 2
15
Use of Information
Teaching and Higher Education Act 1998 (c. 30)
14
The Commissioners may supply information in accordance with section 24
of the Teaching and Higher Education Act 1998 (supply of information in
connection with the student loan scheme) only if the information was
20
obtained in the exercise of a function relating to matters to which section 6
above applies.
Employment Relations Act 1999 (c. 26)
15
The Commissioners may supply information in accordance with section 39
of the Employment Relations Act 1999 (supply of information in connection
25
with the national minimum wage and agricultural wages) only if the
information was obtained in the exercise of a function relating to matters to
which section 6 above applies.
Immigration and Asylum Act 1999 (c. 33)
16
The Commissioners may not supply information under section 20 of the
30
Immigration and Asylum Act 1999 (supply of information to the Secretary
of State) if the information was obtained in the exercise of a function relating
to matters to which section 6 above applies.
Financial Services and Markets Act 2000 (c. 8)
17
The Commissioners may supply information in accordance with section 350
35
of the Financial Services and Markets Act 2000 (supply of information to
assist with an investigation under section 168 of that Act) only if the
information was obtained in the exercise of a function relating to matters to
which section 6 above applies.

Commissioners for Revenue and Customs Bill
Schedule 3 — Revenue and Customs Prosecutions Office
30

Nationality, Immigration and Asylum Act 2002 (c. 41)
18
The Commissioners may supply information to the Secretary of State under
section 130 of the Nationality, Immigration and Asylum Act 2002 (power to
supply the Secretary of State with information) only if the information was
obtained in connection with a function relating to matters to which section 6
5
above applies.
Schedule 3
Section 30

Revenue and Customs Prosecutions Office
Appointment of Director
1
The Director must have a ten year general qualification within the meaning
10
of section 71 of the Courts and Legal Services Act 1990 (c. 41) (qualification
for judicial appointments).
2
The Director shall hold and vacate office in accordance with the terms of his
appointment (which may include provision for dismissal).
Money
15
3
The Director shall be paid such remuneration, expenses and other allowances as the
Attorney General shall determine with the approval of the Minister for the Civil
Service.
4
In incurring expenditure the Director shall comply with any directions given
to him by the Attorney General with the consent of the Treasury.
20
5
Expenditure of the Director shall be paid out of money provided by Parliament.
Annual report
6     (1)
As soon as is reasonably practicable after the end of each financial year the
Director shall send to the Attorney General a report on the exercise of the
Director’s functions during that year.
25
      (2)
A report shall, in particular, specify—
(a)
the criteria used to determine whether to designate individuals
under section 35, and
(b)
the arrangements for training individuals designated under that
section.
30
      (3)
Where the Attorney General receives a report under sub-paragraph (1) he
shall—
(a)
lay a copy before Parliament, and
(b)
arrange for it to be published.
Financial year
35
7     (1)
The financial year of the Office shall begin with 1st April and end with 31st
March.

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments
31

      (2)
But the first financial year of the Office shall—
(a)
begin with the date on which section 30 comes into force, and
(b)
end with the following 31st March.
Status
8
Service as the Director or a member of the Office is service in the civil service
5
of the State.
Schedule 4
Section 45

Consequential Amendments
Harbours, Docks, and Piers Clauses Act 1847 (c. 27)
1
In section 14 of the Harbours, Docks and Piers Clauses Act 1847 (watch-
10
houses &c. for customs officers)—
(a)
for “the Commissioners of her Majesty’s Customs and Excise”
substitute “the Commissioners for Her Majesty’s Revenue and
Customs”,
(b)
for “the tide surveyors of the Customs” substitute “officers of
15
Revenue and Customs”, and
(c)
for “the officers of revenue” substitute “officers of Revenue and
Customs”.
Public Revenue and Consolidated Fund Charges Act 1854 (c. 94)
2
In Schedule (B) to the Public Revenue and Consolidated Fund Charges Act
20
(salaries and payments out of Consolidated Fund) omit the entry for the
Inland Revenue.
Exchequer and Audit Departments Act 1866 (c. 39)
3
In section 10 of the Exchequer and Audit Departments Act 1866 (revenues
payable to the Bank of England)—
25
(a)
omit from the beginning to “at the Bank of England”,
(b)
for “and all other public moneys” substitute “All public moneys”,
(c)
for “to that account” substitute “into the Consolidated Fund”, and
(d)
omit the words from “Provided always,” to the end.
Inland Revenue Regulation Act 1890 (c. 21)
30
4
The Inland Revenue Regulation Act 1890 shall cease to have effect.
Public Accounts and Charges Act 1891 (c. 24)
5
The Public Accounts and Charges Act 1891 (the only extant substantive
provision of which is the provision as to Inland Revenue money in section 1)
shall cease to have effect.
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Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments
32

Judicial Pensions Act (Northern Ireland) 1951 (c. 20 (N.I))
6
In paragraph 6(3) of Schedule 2A to the Judicial Pensions Act (Northern
Ireland) 1951 (as inserted by Schedule 2 to the Judicial Pensions (Northern
Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for “the Inland Revenue”
substitute “the Commissioners for Her Majesty’s Revenue and Customs”.
5
County Courts Act (Northern Ireland) 1959 (c. 25 (N.I.))
7
In paragraph 6(3) of Schedule 2A to the County Courts Act (Northern
Ireland) 1959 (as inserted by Schedule 2 to the Judicial Pensions (Northern
Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for “the Inland Revenue”
substitute “the Commissioners for Her Majesty’s Revenue and Customs”.
10
Resident Magistrates’ Pensions Act (Northern Ireland) 1960 (c. 2 (N.I.))
8
In paragraph 6(3) of Schedule 3 to the Resident Magistrates’ Pensions Act
(Northern Ireland) 1960 (as inserted by Schedule 2 to the Judicial Pensions
(Northern Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for “the Inland
Revenue” substitute “the Commissioners for Her Majesty’s Revenue and
15
Customs”.
Parliamentary Commissioner Act 1967 (c. 13)
9
In Schedule 2 to the Parliamentary Commissioner Act 1967 (departments etc.
subject to investigation)—
(a)
omit “Customs and Excise.”,
20
(b)
omit “Inland Revenue”, and
(c)
at the appropriate place insert “The Commissioners for Her
Majesty’s Revenue and Customs”.
Taxes Management Act 1970 (c. 9)
10
The Taxes Management Act 1970 shall be amended as follows.
25
11
For section 1 (taxes for which Inland Revenue responsible) substitute—
“1
Responsibility for certain taxes
The Commissioners for Her Majesty’s Revenue and Customs shall be
responsible for the collection and management of—
(a)
income tax,
30
(b)
corporation tax, and
(c)
capital gains tax.”
12
Section 6(3) and (4) and Parts II and III of Schedule 1 (declarations on taking
office) shall cease to have effect.
13
Section 111(2) (valuation: obstruction) shall cease to have effect.
35
Finance Act 1972 (c. 41)
14
Section 127 of the Finance Act 1972 (exchange of information between the
Inland Revenue and Customs and Excise) shall cease to have effect.