|
| |
|
| |
| |
(1) | A document that purports to have been issued or signed by or with the |
| |
authority of the Commissioners— |
| |
(a) | shall be treated as having been so issued or signed unless the contrary |
| 5 |
| |
(b) | shall be admissible in any legal proceedings. |
| |
(2) | A document that purports to have been issued by the Commissioners and |
| |
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 |
| 10 |
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 |
| |
| |
(b) | that a specified person was appointed as an officer of Revenue and |
| 15 |
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, |
| |
(d) | that at a specified time or for a specified purpose (or both) a function |
| |
was delegated to a specified committee, and |
| 20 |
(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 |
| |
shall, if certified by them to be an accurate copy, be admissible in any legal |
| |
proceedings to the same extent as the document itself. |
| 25 |
(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. |
| |
(6) | In the application of that section to a Revenue and Customs document the |
| |
Schedule to that Act shall be treated as if— |
| 30 |
(a) | the first column contained a reference to the Commissioners, and |
| |
(b) | the second column contained a reference to a Commissioner or a person |
| |
| |
| |
(a) | “Revenue and Customs document” means a document issued by or on |
| 35 |
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 |
| |
| |
23 | Conduct of civil proceedings |
| 40 |
(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. |
| |
|
| |
|
| |
|
(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 |
| |
| |
(3) | A legally qualified member of the Commissioners’ staff may conduct county |
| |
court proceedings relating to a matter specified in section 6. |
| 5 |
(4) | A court shall grant any rights of audience necessary to enable a person to |
| |
exercise a function under this section. |
| |
| |
(a) | a reference to a function of the Revenue and Customs is a reference to |
| |
| 10 |
(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 |
| 15 |
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— |
| 20 |
(i) | except in relation to Scotland, is a reference to a member of staff |
| |
who has been admitted as a solicitor, whether or not he holds a |
| |
| |
(ii) | in relation to Scotland, is a reference to a member of staff who |
| |
has been admitted as a solicitor and who holds a practising |
| 25 |
| |
| |
The Commissioners may pay a reward to a person in return for a service which |
| |
relates to a function of— |
| |
(a) | the Commissioners, or |
| 30 |
(b) | an officer of Revenue and Customs. |
| |
Inspection and complaints |
| |
| |
(1) | The Treasury may make regulations conferring functions on Her Majesty’s |
| |
Inspectors of Constabulary or the Scottish inspectors in relation to— |
| 35 |
(a) | the Commissioners for Her Majesty’s Revenue and Customs, and |
| |
(b) | officers of Revenue and Customs. |
| |
(2) | Regulations under subsection (1)— |
| |
| |
(i) | in relation to Her Majesty’s Inspectors of Constabulary, apply |
| 40 |
(with or without modification) or make provision similar to any |
| |
provision of sections 54 to 56 of the Police Act 1996 (c. 16) |
| |
| |
|
| |
|
| |
|
(ii) | in relation to the Scottish inspectors, apply (with or without |
| |
modification) or make provision similar to any provision of |
| |
section 33 or 34 of the Police (Scotland) Act 1967 (c. 77) |
| |
| |
(b) | may enable a Minister of the Crown or the Commissioners to require an |
| 5 |
inspection to be carried out; |
| |
(c) | shall provide for a report of an inspection to be made and, subject to |
| |
any exceptions required or permitted by the regulations, published; |
| |
(d) | shall provide for an annual report by Her Majesty’s Inspectors of |
| |
| 10 |
(e) | may make provision for payment by the Commissioners to or in respect |
| |
of Her Majesty’s Inspectors of Constabulary or the Scottish inspectors. |
| |
(3) | An inspection carried out by virtue of this section may not address a matter of |
| |
a kind which the Comptroller and Auditor General may examine under section |
| |
6 of the National Audit Act 1983 (c. 44). |
| 15 |
(4) | An inspection carried out by virtue of this section shall be carried out jointly by |
| |
Her Majesty’s Inspectors of Constabulary and the Scottish inspectors— |
| |
(a) | if it is carried out wholly in Scotland, or |
| |
(b) | in a case where it is carried out partly in Scotland, to the extent that it is |
| |
| 20 |
(5) | Regulations under subsection (1)— |
| |
(a) | shall be made by statutory instrument, and |
| |
(b) | shall be subject to annulment in pursuance of a resolution of either |
| |
| |
(6) | Regulations under subsection (1) shall relate to the Commissioners or officers |
| 25 |
of Revenue and Customs only in so far as their functions are exercised in or in |
| |
relation to England and Wales or Scotland. |
| |
(7) | In this section “the Scottish inspectors” means the inspectors of constabulary |
| |
appointed under section 33(1) of the Police (Scotland) Act 1967. |
| |
26 | Complaints and misconduct: England and Wales |
| 30 |
(1) | The Treasury may make regulations conferring functions on the Independent |
| |
Police Complaints Commission in relation to— |
| |
(a) | the Commissioners for Her Majesty’s Revenue and Customs, and |
| |
(b) | officers of Revenue and Customs. |
| |
(2) | Regulations under subsection (1)— |
| 35 |
(a) | may apply (with or without modification) or make provision similar to |
| |
any provision of Part 2 of the Police Reform Act 2002 (c. 30) |
| |
| |
(b) | may confer on the Independent Police Complaints Commission, or on |
| |
a person acting on its behalf, a power of a kind conferred by this Act or |
| 40 |
another enactment on an officer of Revenue and Customs; |
| |
(c) | may make provision for payment by the Commissioners to or in respect |
| |
of the Independent Police Complaints Commission. |
| |
(3) | Regulations under subsection (1)— |
| |
(a) | shall be made by statutory instrument, and |
| 45 |
|
| |
|
| |
|
(b) | shall be subject to annulment in pursuance of a resolution of either |
| |
| |
(4) | Regulations under subsection (1) shall relate to the Commissioners or officers |
| |
of Revenue and Customs only in so far as their functions are exercised in or in |
| |
relation to England and Wales. |
| 5 |
| |
(1) | Where Her Majesty’s Inspectors of Constabulary or the Scottish inspectors |
| |
obtain information in the course of exercising a function by virtue of section |
| |
| |
(a) | they may not disclose it without the consent of the Commissioners, and |
| 10 |
(b) | they may not use it for any purpose other than the exercise of the |
| |
function by virtue of section 25. |
| |
(2) | A report of an inspection by virtue of section 25 may not include information |
| |
relating to a specified person without his consent. |
| |
(3) | Where the Independent Police Complaints Commission or a person acting on |
| 15 |
its behalf obtains information from the Commissioners or an officer of Revenue |
| |
and Customs in the course of exercising a function by virtue of section 26— |
| |
(a) | the Commission or person shall comply with any restriction on |
| |
disclosure imposed by regulations under that section (and those |
| |
regulations may, in particular, prohibit disclosure generally or only in |
| 20 |
specified circumstances or only without the consent of the |
| |
| |
(b) | the Commission or person may not use the information for any purpose |
| |
other than the exercise of a function by virtue of that section. |
| |
(4) | A person commits an offence if he contravenes a provision of this section. |
| 25 |
(5) | It is a defence for a person charged with an offence under this section of |
| |
disclosing or using information to prove that he reasonably believed— |
| |
(a) | that the disclosure or use was lawful, or |
| |
(b) | that the information had already and lawfully been made available to |
| |
| 30 |
(6) | 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 |
| |
(b) | on summary conviction, to imprisonment for a term not exceeding 12 |
| |
months, to a fine not exceeding the statutory maximum or to both. |
| 35 |
(7) | A prosecution for an offence under this section may be instituted in England |
| |
| |
(a) | by the Director of Revenue and Customs Prosecutions, or |
| |
(b) | with the consent of the Director of Public Prosecutions. |
| |
(8) | In the application of this section to Scotland the reference in subsection (6)(b) |
| 40 |
to 12 months shall be taken as a reference to six months. |
| |
(9) | In this section “the Scottish inspectors” has the same meaning as in section 23. |
| |
|
| |
|