Commissioners for Revenue and Customs Bill

House of Commons

Session 2004 - 05
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Commissioners for Revenue and Customs Bill

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments
33

Biological Weapons Act 1974 (c. 6)
15
In section 1B of the Biological Weapons Act 1974 (Customs and Excise
prosecution for a biological weapons offence)—
(a)
in subsection (1)—
(i)
for “by order of the Commissioners of Customs and Excise”
5
substitute “by the Director of Revenue and Customs
Prosecutions or by order of the Commissioners for Her
Majesty’s Revenue and Customs”, and
(ii)
for “if it appears to them” substitute “if it appears to the
Director or to the Commissioners”,
10
(b)
in subsection (3)—
(i)
after “instituted” insert “by order of the Commissioners”, and
(ii)
after “an officer” insert “of Revenue and Customs”,
(c)
in subsection (4) for “the Commissioners of Customs and Excise”
substitute “the Commissioners”,
15
(d)
omit subsection (6), and
(e)
for the heading substitute “Revenue and Customs prosecutions”.
Customs and Excise Management Act 1979 (c. 2)
16
The Customs and Excise Management Act 1979 shall be amended as follows.
17
The following provisions shall cease to have effect—
20
(a)
section 6 (appointment of Commissioners of Customs and Excise),
(b)
section 7 (privileges of Commissioners),
(c)
section 8(1) (authorisation by Commissioners),
(d)
section 13 (impersonation),
(e)
section 14 (surrender of commission, &c.),
25
(f)
section 16 (obstruction),
(g)
section 17 (disposal of duties, &c.),
(h)
section 18 (remuneration and expenses),
(i)
section 153 (proof of certain documents),
(j)
section 155(2) (solicitors), and
30
(k)
section 165 (rewards).
18
In section 1(1) (interpretation)—
(a)
for the definition of “assigned matter” substitute—
““assigned matter” means any matter in relation to which the
Commissioners, or officers of Revenue and Customs, have a
35
power or duty;”, and
(b)
for the definition of “the Commissioners” substitute—
““the Commissioners” means the Commissioners for Her
Majesty’s Revenue and Customs”.
19
In section 145 (institution of proceedings)—
40
(a)
in subsection (1), for “except by order of the Commissioners”
substitute “except—
(a)
by or with the consent of the Director of Revenue and
Customs Prosecutions, or

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments
34

(b)
by order of, or with the consent of, the
Commissioners for Her Majesty’s Revenue and
Customs”,
(b)
subsection (2) shall cease to have effect,
(c)
in subsection (3) for “subsections (1) and (2)” substitute “subsection
5
(1)”,
(d)
subsection (4) shall cease to have effect, and
(e)
in subsection (6), for “by order of the Commissioners or have not
been commenced in the name of an officer.” substitute “in
accordance with this section.”
10
Judicial Pensions Act 1981 (c. 20)
20
In paragraph 6(3) of Schedule 1A to the Judicial Pensions Act 1981 (transfer
of accrued benefits), for “the Inland Revenue” substitute “the
Commissioners for Revenue and Customs”.
Police and Criminal Evidence Act 1984 (c. 60)
15
21
Section 114(4) of the Police and Criminal Evidence Act 1984 (application to
Revenue and Customs) shall cease to have effect.
Income and Corporation Taxes Act 1988 (c. 1)
22
In section 816 of the Income and Corporation Taxes Act 1988 (double
taxation relief: disclosure of information)—
20
(a)
in subsection (1) for “persons employed in relation to Inland
Revenue” substitute “Revenue and Customs officials”,
(b)
in subsections (2), (2ZA) and (2A) for “officer of the Board” substitute
“Revenue and Customs official”, and
(c)
at the end add—
25
“(5)
In this section “Revenue and Customs official” has the same
meaning as in section 17 of the Commissioners for Revenue
and Customs Act 2005 (confidentiality).”
Copyright, Designs and Patents Act 1988 (c. 48)
23
Section 112(5) of the Copyright, Designs and Patents Act 1988 (fees) shall
30
cease to have effect.
Finance Act 1989 (c. 26)
24
After section 182(10) of the Finance Act 1989 (disclosure) insert—
“(10A)
In this section, in relation to the disclosure of information
“identifiable person” means a person whose identity is specified in
35
the disclosure or can be deduced from it.”
Criminal Justice (International Co-operation) Act 1990 (c. 5)
25
In section 21(2)(a) of the Criminal Justice (International Co-operation) Act
1990 (prosecutions) for “the Commissioners of Customs and Excise”
substitute “the Director of Revenue and Customs Prosecutions”.
40

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments
35

Child Support Act 1991 (c. 48)
26
In Schedule 2 to the Child Support Act 1991 (provision of information to
Secretary of State)—
(a)
for “a person employed in relation to the Inland Revenue”, in each
place, substitute “a Revenue and Customs official”,
5
(b)
for “the Commissioners of Inland Revenue” substitute “the
Commissioners for Her Majesty’s Revenue and Customs”, and
(c)
at the end add—
“3
In this Schedule “Revenue and Customs official” has the
same meaning as in section 17 of the Commissioners for
10
Revenue and Customs Act 2005 (confidentiality).”
Social Security Administration Act 1992 (c. 5)
27
The Social Security Administration Act 1992 shall be amended as follows.
28
In section 122ZA (disclosure of tax information)—
(a)
in subsection (4) for “a person employed in relation to the Inland
15
Revenue” substitute, in each place, “a Revenue and Customs official
(within the meaning of section 17 of the Commissioners for Revenue
and Customs Act 2005 (confidentiality))”, and
(b)
in subsection (5) for “the Inland Revenue” substitute “the
Commissioners for Her Majesty’s Revenue and Customs”.
20
29
For section 161(1) (the National Insurance Fund) substitute—
“(1)
The National Insurance Fund shall be maintained under the control
and management of the Commissioners for Her Majesty’s Revenue
and Customs.”
Finance Act 1994 (c. 9)
25
30
In Schedule 7 to the Finance Act 1994 (insurance premium tax) paragraph 32
(destination of receipts) shall cease to have effect.
Value Added Tax Act 1994 (c. 23)
31
The Value Added Tax Act 1994 shall be amended as follows.
32
In Schedule 3B (supply of electronic services in member States) for
30
paragraph 21(1)(b) substitute—
“(b)
section 39 of the Commissioners for Revenue and Customs
Act 2005,”.
33
In Schedule 11 (administration, &c.) for paragraph 1 substitute—
“1
The Commissioners for Her Majesty’s Revenue and Customs shall
35
be responsible for the collection and management of VAT.”
Trade Marks Act 1994 (c. 26)
34
Section 90(5) of the Trade Marks Act 1994 (destination of fees) shall cease to
have effect.

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments
36

Drug Trafficking Act 1994 (c. 37)
35
In section 60 of the Drug Trafficking Act 1994 (prosecution by order of the
Commissioners)—
(a)
in subsection (1) for “by order of the Commissioners of Customs and
Excise” substitute “by the Director of Revenue and Customs
5
Prosecutions or by order of the Commissioners for Her Majesty’s
Revenue and Customs”,
(b)
subsections (2) and (3) shall cease to have effect,
(c)
in subsection (5)(b) for “by an order made under subsection (1)
above” substitute “in accordance with this section”,
10
(d)
in subsection (6) omit the definition of “officer”, and
(e)
for the heading substitute “Revenue and Customs prosecutions”.
Finance Act 1995 (c. 4)
36
Section 158 of the Finance Act 1995 (amendment of the Exchequer and Audit
Departments Act 1866) shall cease to have effect.
15
Merchant Shipping Act 1995 (c. 21)
37
Section 303 of the Merchant Shipping Act 1995 (expenses of the
Commissioners of Customs and Excise) shall cease to have effect.
Criminal Appeal Act 1995 (c. 35)
38
For section 22(4)(e) and (f) of the Criminal Appeal Act 1995 (documents:
20
public bodies) substitute—
“(e)
in relation to the Commissioners for Her Majesty’s Revenue
and Customs, the Commissioners,
(f)
in relation to the Revenue and Customs Prosecutions Office,
the Director of Revenue and Customs Prosecutions,”.
25
Chemical Weapons Act 1996 (c. 6)
39
In section 30A of the Chemical Weapons Act 1996 (prosecutions for a
chemical weapons offence)—
(a)
in subsection (1)—
(i)
for “by order of the Commissioners of Customs and Excise”
30
substitute “by the Director of Revenue and Customs
Prosecutions or by order of the Commissioners for Her
Majesty’s Revenue and Customs”,
(ii)
for “to them” substitute “to the Director or to the
Commissioners”,
35
(b)
subsection (3) shall cease to have effect,
(c)
subsection (6) shall cease to have effect, and
(d)
for the heading substitute “Revenue and Customs prosecutions”.
Finance Act 1996 (c. 8)
40
In Schedule 5 to the Finance Act 1996 (landfill tax) paragraph 41 (destination
40
of receipts) shall cease to have effect.

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments
37

Landmines Act 1998 (c. 33)
41
In section 21 of the Landmines Act 1998 (Customs and Excise
prosecutions)—
(a)
in subsection (1)—
(i)
for “by order of the Commissioners of Customs and Excise”
5
substitute “by the Director of Revenue and Customs
Prosecutions or by order of the Commissioners for Her
Majesty’s Revenue and Customs”,
(ii)
for “to them” substitute “to the Director or to the
Commissioners”,
10
(b)
subsections (2) and (3) shall cease to have effect,
(c)
in subsection (5)(b) for “by an order made under subsection (1)
above” substitute “in accordance with this section”,
(d)
subsection (6) shall cease to have effect, and
(e)
for the heading substitute “Revenue and Customs prosecutions”.
15
Finance Act 1998 (c. 36)
42
Section 145 of the Finance Act 1998 (accounting for property accepted in
satisfaction of tax) shall cease to have effect.
43
Schedule 18 to that Act (company tax returns &c.) shall have effect—
(a)
with the substitution for “the Inland Revenue”, in each place, of “an
20
officer of Revenue and Customs”,
(b)
with the omission of paragraph 95 (meaning of references to Inland
Revenue), and
(c)
with any other necessary consequential modifications.
Crime and Disorder Act 1998 (c. 37)
25
44
In section 51B(9) of the Crime and Disorder Act 1998 (notices in serious or
complex fraud cases) for paragraphs (c) and (d) substitute—
“(c)
the Director of Revenue and Customs Prosecutions;”.
Scotland Act 1998 (c. 46)
45
The Scotland Act 1998 shall be amended as follows.
30
46
In section 77 (accounting for additional Scottish tax)—
(a)
in subsection (7) for “section 10 of the Exchequer and Audit
Departments Act 1866 (gross revenues of Board’s department to be
paid into that Fund after the making of specified deductions)”
substitute “section 39 of the Commissioners for Revenue and
35
Customs Act 2005 (payment into Consolidated Fund)”, and
(b)
subsection (8) shall cease to have effect.
47
Section 78(8) (tax reduction: destination of receipts) shall cease to have effect.
Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)
48
The Social Security Contributions (Transfer of Functions etc.) Act 1999 shall
40
be amended as follows.

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments
38

49
For section 3(1) to 4) (management of contributions) substitute—
“(1)
The Commissioners for Her Majesty’s Revenue and Customs shall be
responsible for the collection and management of contributions.”
50
Section 7 (use of information) shall cease to have effect.
Finance Act 1999 (c. 16)
5
51
In section 135(2) of the Finance Act 1999 (lending to the National Loans
Fund), for “section 10 of the Exchequer and Audit Departments Act 1866”
substitute “section 39 of the Commissioners for Revenue and Customs Act
2005”.
Crown Prosecution Service Inspectorate Act 2000 (c. 10)
10
52
At the end of section 2 of the Crown Prosecution Service Inspectorate Act
2000 (functions of the Inspectorate) insert—
“(4)
This section applies to the Revenue and Customs Prosecutions Office
as it applies to the Crown Prosecution Service (by virtue of section 37
of the Commissioners for Revenue and Customs Act 2005).”
15
Finance Act 2000 (c. 17)
53
The Finance Act 2000 shall be amended as follows.
54
Section 148(2) (use of minimum wage information) shall cease to have effect.
55
In Schedule 6 (climate change levy) paragraph 140 (destination of receipts)
shall cease to have effect.
20
Tax Credits Act 2002 (c. 21)
56
For section 2 of the Tax Credits Act 2002 (functions of Inland Revenue)
substitute—
“2
Functions of Commissioners for Revenue and Customs
The Commissioners for Her Majesty’s Revenue and Customs shall be
25
responsible for the payment and management of tax credits.”
57
Section 40(1)(a) of that Act (annual reports) shall cease to have effect.
58
Paragraph 2 of Schedule 5 to that Act (use and disclosure of information)
shall cease to have effect.
Finance Act 2002 (c. 23)
30
59
The Finance Act 2002 shall be amended as follows.
60    (1)
In section 135 (requirement to use electronic communications)—
(a)
in subsection (1) for “the Commissioners of Inland Revenue”
substitute “the Commissioners for Her Majesty’s Revenue and
Customs”,
35
(b)
in subsections (2) to (5) for “Inland Revenue”, in each place,
substitute “Revenue and Customs”, and
(c)
in subsection (10) for the definition of “the Inland Revenue”

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments
39

substitute—
“the Revenue and Customs” means—
(a)
the Commissioners,
(b)
any officer of Revenue and Customs, and
(c)
any other person who for the purposes of
5
electronic communications is acting under the
authority of the Commissioners;”.
      (2)
Section 135(10) is also amended in Part 1 of Schedule 2 above.
61
In Schedule 13 (tax relief for expenditure on vaccine research, &c.)
paragraph 26 (deduction of tax credits from Revenue’s gross receipts) shall
10
cease to have effect.
Proceeds of Crime Act 2002 (c. 29)
62
In section 72(9) of the Proceeds of Crime Act 2002 (power of Crown Court to
order compensation) for paragraph (d) substitute—
“(d)
if the person in default was a member of or acting on behalf
15
of the Revenue and Customs Prosecutions Office, the
compensation is payable by the Director of Revenue and
Customs Prosecutions;”.
63
In section 436 of that Act (disclosure of information to Director) after
paragraph (g) of subsection (5) insert—
20
“(ga)
the Director of Revenue and Customs Prosecutions;”.
Criminal Justice Act 2003 (c. 44)
64
In section 27 of the Criminal Justice Act 2003 (interpretation)—
(a)
in the definition of “investigating officer”, after “means” insert “an
officer of Revenue and Customs, appointed in accordance with
25
section 2(1) of the Commissioners for Revenue and Customs Act
2005, or”, and
(b)
in the definition of “relevant prosecutor”, omit items (e) and (f) and
after item (b) insert—
“(ba) the Director of Revenue and Customs
30
Prosecutions,”.
65
In section 29 of that Act (new method of instituting proceedings), in
subsection (5) after paragraph (c) insert—
“(ca)
the Director of Revenue and Customs Prosecutions or a
person authorised by him to institute criminal proceedings,”
35
Finance Act 2003 (c. 14)
66
The Finance Act 2003 shall be amended as follows.
67
In section 129(6) (relief for certain leases) for “section 10 of the Exchequer
and Audit Departments Act 1866 (c. 39) (Commissioners to deduct
repayments from gross revenues)” substitute “section 39 of the
40
Commissioners for Revenue and Customs Act 2005 (payment into
Consolidated Fund)”.