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30
Schedule 4, page 32, line 22, leave out 'The Commissioners for'.
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Schedule 4, page 32, line 35, at end insert—
| '13A | | In Part I of Schedule 1 (declarations: general and special commissioners, &c.) for "an offence relating to inland revenue," substitute "an offence relating to a former Inland Revenue matter (being a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30),".'. |
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32
Schedule 4, page 33, line 17, at end insert—
| (1) | Section 27A of the Health and Safety at Work etc. Act 1974 (disclosure by Commissioners of Customs and Excise) shall be amended as follows. |
(a) for "the Commissioners of Customs and Excise" substitute "the Commissioners for Her Majesty's Revenue and Customs",
(b) after "obtained" insert "or held", and
(c) for "by the Commissioners" substitute "by Her Majesty's Revenue and Customs".'.
| (3) | In subsection (3) for "the Commissioners of Customs and Excise" substitute "the Commissioners for Her Majesty's Revenue and Customs". |
| (4) | The heading to that section becomes "Information communicated by Commissioners for Revenue and Customs". |
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33
Schedule 4, page 33, line 17, at end insert—
| (5) | Article 29A of the Health and Safety at Work (Northern Ireland) Order 1978 (disclosure by Commissioners of Customs and Excise) shall be amended as follows. |
(a) for "the Commissioners of Customs and Excise" substitute "the Commissioners for Her Majesty's Revenue and Customs",
(b) after "obtained" insert "or held", and
(c) for "by the Commissioners" substitute "by Her Majesty's Revenue and Customs".
| (7) | In paragraph (3) for "the Commissioners of Customs and Excise" substitute "the Commissioners for Her Majesty's Revenue and Customs". |
| (8) | The heading to that Article becomes "Information communicated by Commissioners for Revenue and Customs".'. |
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64
Schedule 4, page 34, line 4, leave out paragraphs (b) and (c) and insert —
| (i) | after "instituted" in both places insert "by order of the Commissioners", and |
| (ii) | after "an officer" insert "of Revenue and Customs",'. |
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Schedule 4, page 34, line 10, at end insert—
| | 'In section 171 (offences and penalties) after subsection (4) (offence by body corporate) insert— |
| "(4A) | Subsection (4) shall not apply to an offence which relates to a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).".'. |
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65
Schedule 4, page 34, line 10, at end insert —
| '19A | | In section 146A(7) (time limits), for the words from "means" to the end of the subsection substitute— |
| "(a) | in England and Wales, means the Director of Revenue and Customs Prosecutions, |
| (b) | in Scotland, means the Commissioners or the Procurator Fiscal, and |
| (c) | in Northern Ireland, means the Commissioners." |
| 19B | | In section 150(1) (joint and several liability) for "the Commissioners" substitute "the Director of Revenue and Customs Prosecutions (in relation to proceedings instituted in England and Wales) or the Commissioners (in relation to proceedings instituted in Scotland or Northern Ireland).".'. |
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Schedule 4, page 34, line 10, at end insert—
'In section 152(a) (power to compound offences, &c.) for "compound any proceedings for an offence" substitute "compound an offence (whether or not proceedings have been instituted in respect of it) and compound proceedings".'.
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Schedule 4, page 34, line 10, at end insert—
| '19C | | For section 155(1), substitute— |
"An officer of Revenue and Customs or other person authorised by the Commissioners may conduct criminal proceedings relating to an assigned matter before a court of summary jurisdiction in Scotland or Northern Ireland.".'.
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Schedule 4, page 34, line 15, at end insert —
| '20A | | Sections 37 to 37B of the Police and Criminal Evidence Act 1984 (c.60) (guidance, &c.) shall have effect, in relation to a person arrested following a criminal investigation by the Revenue and Customs, as if references to the Director of Public Prosecutions were references to the Director of Revenue and Customs Prosecutions.'. |
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35
Schedule 4, page 34, line 17, at end insert—
| (1) | In section 3(1) and (2) of the Criminal Justice Act 1987 (c.38) (disclosure)— |
(a) for "subject to an obligation of secrecy under the Taxes Management Act 1970" substitute "to which section 17 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 17(2)",
(b) for "the Commissioners of Inland Revenue or an officer of those Commissioners", in each place, substitute "Her Majesty's Revenue and Customs",
(c) for "an offence relating to inland revenue", in each place, substitute "an offence relating to a former Inland Revenue matter", and
(d) for "any member of the Crown Prosecution Service" substitute "the Revenue and Customs Prosecutions Office".
| (2) | At the end of section 3 of that Act add— |
| "(8) | In subsections (1) and (2) "former Inland Revenue matter" means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.".'. |
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36
Schedule 4, page 34, line 17, at end insert—
| (3) | Section 37 of the Consumer Protection Act 1987 (disclosure by Commissioners of Customs and Excise) shall be amended as follows. |
(a) for "the Commissioners of Customs and Excise" substitute "the Commissioners for Her Majesty's Revenue and Customs",
(b) after "obtained" insert "or held", and
(c) for "by the Commissioners" substitute "by Her Majesty's Revenue and Customs".
| (5) | In subsection (3) for "the Commissioners of Customs and Excise" substitute "the Commissioners for Her Majesty's Revenue and Customs". |
| (6) | The heading to that section becomes "Power of Commissioners for Revenue and Customs to disclose information".'. |
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62
Schedule 4, page 34, line 17, at end insert—
| 21A | | The Debtors (Scotland) Act 1987 shall be amended as follows. |
| 21B | | In section 1(5)(d) (cases where time to pay directions not competent) for "the Inland Revenue" substitute "the Commissioners for Her Majesty's Revenue and Customs". |
| 21C | | In section 5(4)(d) (cases where time to pay orders not competent) for "the Inland Revenue" substitute "the Commissioners for Her Majesty's Revenue and Customs".'. |
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Schedule 4, page 34, line 36, at end insert—
| 24A | | Article 85(3) of the Police and Criminal Evidence (Northern Ireland) Order 1989 shall cease to have effect.'. |
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37
Schedule 4, page 35, line 39, at end insert—
| "(1) | In section 91 of that Act (disclosure by Commissioners of Customs and Excise)— |
(a) for "the Commissioners of Customs and Excise" substitute "the Commissioners for her Majesty's Revenue and Customs",
(b) after "obtained" insert "or is held", and
(c) for "their functions" substitute "functions of Her Majesty's Revenue and Customs".
| (2) | The heading to that section becomes "Power of Commissioners for Revenue and Customs to disclose information".'. |
Dawn Primarolo
67
Schedule 4, page 36, line 8, leave out paragraph (b) and insert —
| (i) | for "so instituted" substitute "instituted by order of the Commissioners", and |
| (ii) | after "an officer" insert "of Revenue and Customs", |
(ba) subsection (3) shall cease to have effect,'.
Dawn Primarolo
38
Schedule 4, page 36, line 22, leave out 'the Commissioners for'.
Dawn Primarolo
39
Schedule 4, page 36, line 23, at end insert 'for Her Majesty's Revenue and Customs,'.
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