Commissioners for Revenue and Customs Bill

House of Commons

Session 2004 - 05
Internet Publications
Other Bills before Parliament

Commissioners for Revenue and Customs Bill

Commissioners for Revenue and Customs Bill
5

9
The Valuation Office
(1)
An officer of Revenue and Customs may provide a valuation of property—
(a)
for a purpose relating to the functions of Her Majesty’s Revenue and
Customs, or
(b)
at the request of any person who appears to the officer to be a public
5
authority, or
(c)
at the request of any other person if the officer is satisfied that the
valuation is necessary or expedient in connection with—
(i)
the exercise of a function of a public nature, or
(ii)
the management of money or assets received from a person
10
exercising functions of a public nature.
(2)
The Commissioners may charge a fee for the provision of a valuation under
subsection (1)(b) or (c).
(3)
In this section a reference to providing valuations of property includes a
reference to advising about matters appearing to an officer of Revenue and
15
Customs to be connected to the valuation of property.
Exercise of functions
10
Treasury directions
In the exercise of their functions the Commissioners shall comply with any
directions of a general nature given to them by the Treasury.
20
11
Commissioners’ arrangements
(1)
The Commissioners shall make arrangements for—
(a)
the conduct of their proceedings, and
(b)
the conduct of the proceedings of any committee established by them.
(2)
Arrangements under subsection (1) may, in particular—
25
(a)
make provision for a quorum at meetings;
(b)
provide that a function of the Commissioners—
(i)
may be exercised by two Commissioners, or
(ii)
may be exercised by a specified number of Commissioners
(greater than two).
30
(3)
A decision to make arrangements under subsection (1) must be taken with the
agreement of more than half of the Commissioners holding office at the time.
12
Exercise of Commissioners’ functions by officers
(1)
An officer of Revenue and Customs may exercise any function of the
Commissioners.
35
(2)
But subsection (1)—
(a)
does not apply to the functions specified in subsection (3), and
(b)
is subject to directions under section 2(3) and arrangements under
section 11.
(3)
The non-delegable functions mentioned in subsection (2)(a) are—
40

Commissioners for Revenue and Customs Bill
6

(a)
making, by statutory instrument, regulations, rules or an order,
(b)
approving an application for a warrant to search premises under
section 20C of the Taxes Management Act 1970 (c. 9), and
(c)
approving an application for a warrant to enter premises under Part 7
of Schedule 13 to the Finance Act 2003 (c. 14).
5
13
Delegation
(1)
Arrangements under section 11 may, in particular, enable the Commissioners,
or a number of Commissioners acting in accordance with arrangements by
virtue of section 11(2)(b), to delegate a function of the Commissioners, other
than a function specified in subsection (2) below—
10
(a)
to a single Commissioner,
(b)
to a committee established by the Commissioners (which may include
persons who are neither Commissioners nor staff of the Commissioners
nor officers of Revenue and Customs), or
(c)
to any other person.
15
(2)
The non-delegable functions mentioned in subsection (1) are—
(a)
making, by statutory instrument, regulations, rules or an order,
(b)
approving an application for a warrant to search premises under
section 20C of the Taxes Management Act 1970, and
(c)
approving an application for a warrant to enter premises under Part 7
20
of Schedule 13 to the Finance Act 2003.
(3)
The delegation of a function by virtue of subsection (1) by the Commissioners
or a number of Commissioners—
(a)
shall not prevent the exercise of the function by the Commissioners or
those Commissioners, and
25
(b)
shall not, subject to express provision to the contrary in directions
under section 2(3) or arrangements under section 11, prevent the
exercise of the function by an officer of Revenue and Customs.
(4)
Where the Commissioners or a number of Commissioners delegate a function
to a person by virtue of subsection (1)(c)—
30
(a)
the Commissioners or those Commissioners shall monitor the exercise
of the function by that person, and
(b)
in the exercise of the function the delegate shall comply with any
directions of the Commissioners or of those Commissioners.
14
Agency: Scotland and Northern Ireland
35
(1)
For the purposes of section 93 of the Scotland Act 1998 (c. 46) (agency)—
(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.
(2)
For the purposes of section 28 of the Northern Ireland Act 1998 (c. 47)
40
(agency)—
(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.

Commissioners for Revenue and Customs Bill
7

15
Restrictions, &c.
Part 1 of Schedule 2 (which restricts, or makes other provision in connection
with, the exercise of certain functions) shall have effect.
Information
16
Use of information
5
(1)
Information acquired by the Revenue and Customs in connection with a
function may be used by them in connection with any other function.
(2)
Subsection (1) is subject to any provision which restricts or prohibits the use of
information and which is contained in—
(a)
this Act,
10
(b)
any other enactment, or
(c)
an international agreement to which the United Kingdom is party.
(3)
In subsection (1) “the Revenue and Customs” means—
(a)
the Commissioners,
(b)
an officer of Revenue and Customs,
15
(c)
a person acting on behalf of the Commissioners or an officer of Revenue
and Customs,
(d)
a committee established by the Commissioners,
(e)
a member of a committee established by the Commissioners,
(f)
the Commissioners of Inland Revenue (or any committee or staff of
20
theirs or anyone acting on their behalf),
(g)
the Commissioners of Customs and Excise (or any committee or staff of
theirs or anyone acting on their behalf), and
(h)
a person specified in section 5(2) or 6(3).
(4)
In subsection (1) “function” means a function of any of the persons listed in
25
subsection (3).
(5)
Part 2 of Schedule 2 (which makes provision about the supply and other use of
information in specified circumstances) shall have effect.
17
Confidentiality
(1)
Revenue and Customs officials may not disclose information which is held by
30
the Revenue and Customs.
(2)
But subsection (1) does not apply to a disclosure—
(a)
which—
(i)
is made for the purposes of a function of the Revenue and
Customs, and
35
(ii)
does not contravene any restriction imposed by the
Commissioners,
(b)
which is made in accordance with section 19,
(c)
which is made for the purposes of civil or criminal proceedings relating
to a function of the Revenue and Customs,
40
(d)
which is made in pursuance of an order of a court,

Commissioners for Revenue and Customs Bill
8

(e)
which is made to Her Majesty’s Inspectors of Constabulary for the
purpose of an inspection by virtue of section 23,
(f)
which is made to the Independent Police Complaints Commission, or a
person acting on its behalf, for the purpose of the exercise of a function
by virtue of section 24, or
5
(g)
which is made with the consent of each person to whom the
information relates.
(3)
Subsection (1) is subject to any other enactment permitting disclosure.
(4)
In this section—
(a)
a reference to Revenue and Customs officials is a reference to any
10
person who is or was—
(i)
a Commissioner,
(ii)
an officer of Revenue and Customs,
(iii)
a person acting on behalf of the Commissioners or an officer of
Revenue and Customs, or
15
(iv)
a member of a committee established by the Commissioners,
(b)
a reference to the Revenue and Customs has the same meaning as in
section 16, and
(c)
a reference to a function of the Revenue and Customs is a reference to
a function of—
20
(i)
the Commissioners, or
(ii)
an officer of Revenue and Customs,
18
Wrongful disclosure
(1)
A person commits an offence if he contravenes section 17(1) by disclosing
information relating to a person whose identity—
25
(a)
is specified in the disclosure, or
(b)
can be deduced from it.
(2)
It is a defence for a person charged with an offence under this section of
disclosing information to prove that he reasonably believed—
(a)
that the disclosure was lawful, or
30
(b)
that the information had already and lawfully been made available to
the public.
(3)
A person guilty of an offence under this section shall be liable—
(a)
on conviction on indictment, to imprisonment for a term not exceeding
two years, to a fine or to both, or
35
(b)
on summary conviction, to imprisonment for a term not exceeding 12
months, to a fine not exceeding the statutory maximum or to both.
(4)
A prosecution for an offence under this section may be instituted in England
and Wales only—
(a)
by the Director of Revenue and Customs Prosecutions, or
40
(b)
with the consent of the Director of Public Prosecutions.
(5)
A prosecution for an offence under this section may be instituted in Northern
Ireland only—
(a)
by the Commissioners, or

Commissioners for Revenue and Customs Bill
9

(b)
with the consent of the Director of Public Prosecutions for Northern
Ireland.
(6)
In the application of this section to Scotland or Northern Ireland the reference
in subsection (3)(b) to 12 months shall be taken as a reference to six months.
(7)
This section is without prejudice to the pursuit of any remedy or the taking of
5
any action in relation to a contravention of section 17(1) (whether or not this
section applies to the contravention).
19
Public interest disclosure
(1)
Disclosure is in accordance with this section (as mentioned in section 17(2)(b))
if made—
10
(a)
on the instructions of the Commissioners (which may be general or
specific), and
(b)
for a purpose of a kind specified in regulations made by the Treasury.
(2)
Regulations under subsection (1)(b) may specify a purpose only if the Treasury
are satisfied that it is in the public interest to enable the Commissioners to
15
instruct disclosure for that purpose.
(3)
Regulations under subsection (1)(b) may make provision limiting or restricting
the disclosures that may be made in reliance on this section; and that provision
may, in particular, operate by reference to—
(a)
a requirement for the Commissioners to be satisfied that a specified
20
disclosure, or disclosure of a specified kind or in specified
circumstances, is in the public interest,
(b)
a specified description or category of public interest,
(c)
the nature of information,
(d)
the person or class of person to whom disclosure is made,
25
(e)
any other factor, or
(f)
a combination of factors.
(4)
Regulations under subsection (1)(b) may make provision—
(a)
prohibiting the further disclosure of information disclosed in reliance
on this section, or
30
(b)
prohibiting the further disclosure of information disclosed in reliance
on this section without the consent of the Commissioners.
(5)
Regulations by virtue of subsection (4) shall include provision applying section
18.
(6)
Regulations under subsection (1)(b)—
35
(a)
shall be made by statutory instrument, and
(b)
may not be made unless a draft has been laid before and approved by
resolution of each House of Parliament.
(7)
But the first set of regulations under subsection (1)(b) may be made without
compliance with subsection (6)(b); and if regulations are made in reliance on
40
this subsection—
(a)
they shall be laid before Parliament as soon as is reasonably practicable
after being made, and

Commissioners for Revenue and Customs Bill
10

(b)
they shall cease to have effect at the end of the period of 28 days
beginning with the date on which they were made unless approved
within that period by resolution of each House of Parliament.
(8)
Subsection (7)(b) is without prejudice to—
(a)
the power to make new regulations (to which subsection (7) will not
5
apply), or
(b)
the lawfulness of anything done in reliance on the regulations before
they cease to have effect.
(9)
In calculating the period of 28 days in subsection (7)(b) no account shall be
taken of any period during which—
10
(a)
Parliament is dissolved or prorogued, or
(b)
both Houses are adjourned for more than four days.
Proceedings
20
Evidence
(1)
A document that purports to have been issued or signed by or with the
15
authority of the Commissioners—
(a)
shall be treated as having been so issued or signed unless the contrary
is proved, and
(b)
shall be admissible in any legal proceedings.
(2)
A document that purports to have been issued by the Commissioners and
20
which certifies any of the matters specified in subsection (3) shall (in addition
to the matters provided for by subsection (1)(a) and (b)) be treated as accurate
unless the contrary is proved.
(3)
The matters mentioned in subsection (2) are—
(a)
that a specified person was appointed as a commissioner on a specified
25
date,
(b)
that a specified person was appointed as an officer of Revenue and
Customs on a specified date,
(c)
that at a specified time or for a specified purpose (or both) a function
was delegated to a specified Commissioner,
30
(d)
that at a specified time or for a specified purpose (or both) a function
was delegated to a specified committee, and
(e)
that at a specified time or for a specified purpose (or both) a function
was delegated to another specified person.
(4)
A photographic or other copy of a document acquired by the Commissioners
35
shall, if certified by them to be an accurate copy, be admissible in any legal
proceedings to the same extent as the document itself.
(5)
Section 2 of the Documentary Evidence Act 1868 (c. 37) (proof of documents)
shall apply to a Revenue and Customs document as it applies in relation to the
documents mentioned in that section.
40
(6)
In the application of that section to a Revenue and Customs document the
Schedule to that Act shall be treated as if—
(a)
the first column contained a reference to the Commissioners, and
(b)
the second column contained a reference to a Commissioner or a person
acting on his authority.
45

Commissioners for Revenue and Customs Bill
11

(7)
In this section—
(a)
“Revenue and Customs document” means a document issued by or on
behalf of the Commissioners, and
(b)
a reference to the Commissioners includes a reference to the
Commissioners of Inland Revenue and to the Commissioners of
5
Customs and Excise.
21
Conduct of civil proceedings
(1)
An officer of Revenue and Customs or a person authorised by the
Commissioners may conduct civil proceedings, in a magistrates’ court or in the
sheriff court, relating to a function of the Revenue and Customs.
10
(2)
A solicitor member of the Commissioners’ staff may act as a solicitor in
connection with civil proceedings relating to a function of the Revenue and
Customs.
(3)
A legally qualified member of the Commissioners’ staff may conduct county
court proceedings relating to a matter specified in section 6.
15
(4)
A court shall grant any rights of audience necessary to enable a person to
exercise a function under this section.
(5)
In this section—
(a)
a reference to a function of the Revenue and Customs is a reference to
a function of—
20
(i)
the Commissioners, or
(ii)
an officer of Revenue and Customs,
(b)
a reference to civil proceedings is a reference to proceedings other than
proceedings in respect of an offence,
(c)
a reference to county court proceedings is a reference to civil
25
proceedings in a county court,
(d)
the reference to a legally qualified member of the Commissioners’ staff
is a reference to a member of staff who has been admitted as a solicitor,
or called to the Bar, whether or not he holds a practising certificate, and
(e)
the reference to a solicitor member of the Commissioners’ staff is a
30
reference to a member of staff who has been admitted as a solicitor,
whether or not he holds a practising certificate.
(6)
Subsections (2) and (4) shall not apply in relation to proceedings in Scotland.
22
Rewards
The Commissioners may pay a reward to a person in return for a service which relates
35
to a function of—
(a)
the Commissioners, or
(b)
an officer of Revenue and Customs.
Inspection and complaints
23
Inspection: England and Wales
40
(1)
The Treasury may make regulations conferring functions on Her Majesty’s
Inspectors of Constabulary in relation to—