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House of Commons

Session 2004 - 05 Internet Publications Other Bills before Parliament

Commissioners for Revenue and Customs Bill

Commissioners for Revenue and Customs Bill
EXPLANATORY NOTES
Explanatory notes to the Bill, prepared by the Treasury, are published separately as
Bill 3—EN.
EUROPEAN CONVENTION ON HUMAN RIGHTS
Mr Chancellor of the Exchequer has made the following statement under section
19(1)(a) of the Human Rights Act 1998:
In my view the provisions of the Commissioners for Revenue and Customs Bill are
compatible with the Convention rights.
Bill 3                                                                                                   53/4
Commissioners for Revenue and Customs Bill
Bill 3 53/4
Commissioners for Revenue and Customs Bill
Contents
Commissioners and officers
1    The Commissioners
2    Officers of Revenue and Customs
3    “Her Majesty’s Revenue and Customs”
Functions
4    Commissioners’ initial functions
5    Officers’ initial functions
6    Former Inland Revenue matters
7    Power to transfer functions
8    Ancillary powers
9    The Valuation Office
Exercise of functions
10    Treasury directions
11    Commissioners’ arrangements
12    Exercise of Commissioners’ functions by officers
13    Delegation
14    Agency: Scotland and Northern Ireland
15    Restrictions, &c.
Information
16    Use of information
17    Confidentiality
18    Wrongful disclosure
19    Public interest disclosure
Proceedings
20    Evidence
21    Conduct of civil proceedings
22    Rewards
Inspection and complaints
23    Inspection: England and Wales
24    Complaints and misconduct: England and Wales
25    Confidentiality, &c.
Bill 3                                                                                                   53/4
Commissioners for Revenue and Customs Bill iv
Offences
26    Impersonation
27    Obstruction
28    Assault
29    Power of arrest
Prosecutions
30    The Revenue and Customs Prosecutions Office
31    Functions
32    Functions: supplemental
33    Prosecutors
34    Conduct of prosecutions on behalf of the Office
35    Designation of non-legal staff
36    Confidentiality
37    Inspection
Money and property
38    Expenditure
39    Payment into Consolidated Fund
40    Remuneration, &c.
41    Accounts
42    Payment out of Consolidated Fund
43    Transfer of property, &c.: general
44    Transfer of property, &c.: Prosecutions Office
General
45    Consequential amendments, &c.
46    Interpretation
47    Repeals
48    Commencement
49    Transitional: general
50    Transitional: penalties
51    Extent
52    Short title
Schedule 1   —    Former Inland Revenue Matters
Schedule 2   —    Functions of Commissioners and Officers: Restrictions, &c.
Part 1   —
General
Part 2   —
Use of Information
Schedule 3   —    Revenue and Customs Prosecutions Office
Schedule 4   —    Consequential Amendments
Schedule 5   —    Repeals

© Parliamentary copyright 2004	Revised 25 November 2004