Commissioners for Revenue and Customs Bill

House of Commons

Session 2004 - 05
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Other Bills before Parliament

Commissioners for Revenue and Customs Bill

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Disclosure of information to Director of Revenue and Customs Prosecutions
(1)
A person specified in subsection (2) may disclose information held by him to
the Director for a purpose connected with a specified investigation or
prosecution.
(2)
Those persons are—
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(a)
a constable,
(b)
the Director General of the National Criminal Intelligence Service,
(c)
the Director General of the National Crime Squad,
(d)
the Director of the Serious Fraud Office,
(e)
the Director General of the Serious Organised Crime Agency,
10
(f)
the Director of Public Prosecutions,
(g)
the Director of Public Prosecutions for Northern Ireland, and
(h)
such other persons as the Attorney General may specify by order.
(3)
An order under subsection (2)(h)—
(a)
may specify a person only if, or in so far as, he appears to the Attorney
15
General to be exercising public functions,
(b)
may include transitional or incidental provision,
(c)
shall be made by statutory instrument, and
(d)
shall not be made unless a draft has been laid before, and approved by
resolution of, each House of Parliament.
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(4)
In relation to a person if or in so far as he exercises functions in respect of
Northern Ireland subsections (2)(h) and (3)(a) shall have effect as if a reference
to the Attorney General were a reference to—
(a)
the Advocate General for Northern Ireland, or
(b)
before the commencement of section 27(1) of the Justice (Northern
25
Ireland) Act 2002 (c. 26), the Attorney General for Northern Ireland.
(5)
In the application of this section to Scotland, references to the Attorney General
are to be read as references to a Minister of the Crown (including the Treasury).
(6)
Nothing in this section authorises the making of a disclosure which—
(a)
contravenes the Data Protection Act 1998 (c. 29), or
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(b)
is prohibited by Part 1 of the Regulation of Investigatory Powers Act
2000 (c. 23).
40
Inspection
Section 2 of the Crown Prosecution Service Inspectorate Act 2000 (c. 10) shall
apply to the Revenue and Customs Prosecutions Office as it applies to the
35
Crown Prosecution Service.
Money and property
41
Expenditure
Expenditure of the Commissioners in connection with the exercise of their
functions shall be paid out of money provided by Parliament.
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42
Payment into Consolidated Fund
(1)
The Commissioners shall pay money received in the exercise of their functions
into the Consolidated Fund—
(a)
at such times and in such manner as the Treasury directs,
(b)
with the exception of receipts specified in subsection (2), and
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(c)
after deduction of the disbursements specified in subsection (3).
(2)
The exceptions mentioned in subsection (1)(b) are—
(a)
contributions under Part I of the Social Security Contributions and
Benefits Act 1992 (c. 4),
(b)
contributions under Part I of the Social Security Contributions and
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Benefits (Northern Ireland) Act 1992 (c. 7),
(c)
any other sums payable, under or by virtue of an enactment, into the
National Insurance Fund or the Northern Ireland National Insurance
Fund,
(d)
sums required under or by virtue of an enactment to be paid into the
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National Loans Fund,
(e)
sums required to be paid to a Minister of the Crown by virtue of an
enactment relating to financial support for students,
(f)
penalties under section 21 of the National Minimum Wage Act 1998
(c. 39) (non-compliance), and
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(g)
sums required under or by virtue of an enactment to be paid into the
Scottish Consolidated Fund.
(3)
The disbursements mentioned in subsection (1)(c) are—
(a)
payments in connection with drawback, repayments and discounts,
(b)
payments under section 77 of the Scotland Act 1998 (c. 46) (additional
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tax),
(c)
payments under section 2 of the Isle of Man Act 1979 (c. 58) (Isle of Man
share of common duties), and
(d)
tax credits.
(4)
In subsection (3)(a) “repayments” includes—
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(a)
payments in respect of actual or deemed credits relating to any tax or
duty, and
(b)
payments of interest (or repayment supplement) on—
(i)
repayments, or
(ii)
payments treated as repayments.
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Remuneration, &c.
(1)
The Commissioners shall be paid, out of money provided by Parliament, such
remuneration, expenses and other allowances as may be determined by the
Minister for the Civil Service.
(2)
The Commissioners may incur expenditure in respect of staff (whether in
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respect of remuneration, allowances, pensions, gratuities or otherwise).
(3)
The Commissioners shall pay to the Minister for the Civil Service, at such times
as the Minister may direct, such sums as the Minister may determine in respect
of any increase attributable to this Act in the sums payable under the
Superannuation Act 1972 (c. 11) out of money provided by Parliament.
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Accounts
(1)
The Commissioners shall provide to the Comptroller and Auditor General, in
such form as the Treasury shall direct, a daily account of—
(a)
the amount of revenue received, and
(b)
the disposal of revenue received.
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(2)
The Commissioners shall provide to the Comptroller and Auditor General, in
such form and at such times as the Treasury shall direct, an account of liabilities
satisfied by the acceptance of property in satisfaction of tax under—
(a)
section 230 of the Inheritance Tax Act 1984 (c. 51), or
(b)
any other enactment.
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Payment out of Consolidated Fund
(1)
This section applies if the Treasury think that the funds available to the
Commissioners may be insufficient to make, under or by virtue of an
enactment—
(a)
a payment into the National Insurance Fund,
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(b)
a payment into the Northern Ireland National Insurance Fund,
(c)
a payment of a kind specified in section 42(2)(c) to (g), or
(d)
a disbursement of a kind specified in section 42(3).
(2)
Where this section applies the Treasury may pay money to the Commissioners
out of the Consolidated Fund to enable them to make a payment or
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disbursement.
(3)
This section applies whether or not the reason for a deficiency is or may be that
an amount has been paid or retained on the basis of an estimate that has proved
or may prove to be inaccurate.
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Transfer of property, &c.: general
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(1)
Upon commencement the property, rights and liabilities of any of the old
commissioners shall by virtue of this section vest in the new commissioners.
(2)
Anything done by, on behalf of or in relation to any of the old commissioners
which has effect immediately before commencement shall continue to have
effect as if done by, on behalf of or in relation to the new commissioners.
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(3)
Anything (including any legal proceedings) which immediately before
commencement is in the process of being done by, on behalf of or in relation to
any of the old commissioners may be continued by, on behalf of or in relation
to the new commissioners.
(4)
Upon commencement the property, rights and liabilities of any of the old
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officers shall by virtue of this section vest in the officers of Revenue and
Customs.
(5)
Anything done by, on behalf of or in relation to any of the old officers which
has effect immediately before commencement shall continue to have effect as
if done by, on behalf of or in relation to an officer of Revenue and Customs.
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(6)
Anything (including any legal proceedings) which immediately before
commencement is in the process of being done by, on behalf of or in relation to

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any of the old officers may be continued by, on behalf of or in relation to an
officer of Revenue and Customs.
(7)
So far as is necessary or appropriate in consequence of section 4 or the
preceding provisions of this section, on and after commencement—
(a)
a reference to any of the old commissioners in an agreement (whether
5
written or not), instrument or other document shall be treated as a
reference to the new commissioners, and
(b)
a reference in an agreement (whether written or not), instrument or
other document to any of the old officers shall be treated as a reference
to an officer of Revenue and Customs.
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(8)
This section shall operate in relation to property, rights or liabilities—
(a)
whether or not they would otherwise be capable of being transferred,
(b)
without any instrument or other formality being required, and
(c)
irrespective of any requirement for consent that would otherwise
apply.
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(9)
In this section—
“commencement” means the time appointed under section 51 for the
commencement of section 4,
“rights and liabilities” includes rights and liabilities relating to
employment,
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“the old commissioners” means—
(a)
the Commissioners of Inland Revenue, and
(b)
the Commissioners of Customs and Excise,
“the old officers” means any of the persons listed in section 5(2) or 6(3),
and
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“the new commissioners” means the Commissioners for Her Majesty’s
Revenue and Customs.
(10)
This section is subject to section 47.
47
Transfer of property, &c.: Prosecutions Office
(1)
The Treasury may make a scheme identifying property, rights and liabilities of
30
the old commissioners which shall on commencement vest not in the new
commissioners but in the Director of Revenue and Customs Prosecutions.
(2)
A scheme shall have effect—
(a)
in so far as it excludes anything from the operation of section 46, on the
coming into force of that section, and
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(b)
in so far as it vests anything in the Director of Revenue and Customs
Prosecutions, upon the coming into force of section 33.
(3)
A scheme may include consequential and incidental provision and may, in
particular—
(a)
apply (with or without modification) or make provision similar to any
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provision of section 46;
(b)
modify the effect of section 46(2), (3), (5), (6) or (7);
(c)
make provision for shared ownership, use or access.

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(4)
The Treasury may require the new commissioners to transfer specified
property, rights and liabilities to the Director of Revenue and Customs
Prosecutions (and the commissioners shall comply).
(5)
In relation to any matter that becomes a function of the Director of Revenue
and Customs Prosecutions under section 33, section 46(2), (3), (5), (6) and (7)
5
shall have effect with—
(a)
the substitution of a reference to the Director for any reference to the
new commissioners or to an officer of Revenue and Customs (or
officers of Revenue and Customs), and
(b)
the substitution of a reference to this section and anything done under
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it for a reference to section 46.
(6)
In this section the following expressions have the same meaning as in section
46—
(a)
“commencement”,
(b)
“the old commissioners”, and
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(c)
“the new commissioners”.
General
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Consequential amendments, &c.
(1)
In so far as is appropriate in consequence of section 4 a reference in an
enactment, instrument or other document to the Commissioners of Customs
20
and Excise, to customs and excise or to the Commissioners of Inland Revenue
(however expressed) shall be taken as a reference to the Commissioners for Her
Majesty’s Revenue and Customs.
(2)
In so far as is appropriate in consequence of sections 5 and 6 a reference in an
enactment, instrument or other document to any of the persons specified in
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section 5(2) or 6(3) (however expressed) shall be taken as a reference to an
officer of Revenue and Customs.
(3)
In so far as is appropriate in consequence of this Act a reference in an
enactment, instrument or other document to the Valuation Office of the Inland
Revenue (however expressed) shall be taken as a reference to the Valuation
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Office of Her Majesty’s Revenue and Customs.
(4)
The Treasury may by regulations make such provision as they think
appropriate in consequence of section 4, 5 or 6 in respect of a reference in an
enactment (however expressed) to—
(a)
the Commissioners of Inland Revenue (or to a Commissioner),
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(b)
the Commissioners of Customs and Excise (or to a Commissioner),
(c)
customs,
(d)
customs and excise,
(e)
Inland Revenue, or
(f)
any of the persons specified in section 5(2) or 6(3).
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(5)
Regulations under subsection (4) in respect of a reference in an enactment—
(a)
may amend an enactment,
(b)
may make incidental and consequential provision,
(c)
shall be made by statutory instrument, and

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(d)
shall not be made unless a draft has first been laid before, and approved
by resolution of, each House of Parliament.
(6)
Schedule 4 (consequential amendments, &c.) shall have effect (and is without
prejudice to the generality of subsections (1) to (4)).
(7)
Subsections (1) to (4) shall, subject to any express provision to the contrary,
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have effect in relation to enactments passed or made, and instruments and
documents issued, whether before or after the passing of this Act.
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Interpretation
(1)
In this Act—
except where otherwise expressly provided, “enactment” includes—
10
(a)
an Act of the Scottish Parliament,
(b)
an instrument made under an Act of the Scottish Parliament,
(c)
Northern Ireland legislation, and
(d)
an instrument made under Northern Ireland legislation,
“officer of Revenue and Customs” means a person appointed under
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section 2, and
“revenue” has the meaning given by section 4(4).
(2)
In this Act—
(a)
“function” means any power or duty (including a power or duty that is
ancillary to another power or duty), and
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(b)
a reference to the functions of the Commissioners or of officers of
Revenue and Customs is a reference to the functions conferred—
(i)
by or by virtue of this Act, or
(ii)
by or by virtue of any enactment passed or made after the
commencement of this Act.
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(3)
A reference in this Act, in an enactment amended by this Act or, subject to
express provision to the contrary, in any future enactment, to responsibility for
collection and management of revenue has the same meaning as references to
responsibility for care and management of revenue in enactments passed
before this Act.
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(4)
In this Act a reference to information acquired in connection with a matter
includes a reference to information held in connection with that matter.
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Repeals
(1)
The following shall cease to have effect—
(a)
the following provisions of the Customs and Excise Management Act
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1979 (c. 2)—
(i)
section 12 (inquiries),
(ii)
section 15 (bribery and collusion),
(iii)
section 32 (kidnapping officers),
(iv)
section 84 (signalling to smugglers),
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(v)
section 86 (higher penalty where offender armed, &c.),
(vi)
section 152(c) (mitigation and remission of penalties, &c.),
(vii)
section 152(d) (early discharge from prison), and
(viii)
section 169 (false scales, &c.), and

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(b)
section 111(2) of the Taxes Management Act 1970 (c. 9) (valuation:
obstruction).
(2)
The enactments specified in Schedule 5 are hereby repealed to the extent
specified.
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Commencement
5
(1)
This Act shall come into force in accordance with provision made by order of
the Treasury.
(2)
An order under subsection (1)—
(a)
may make provision generally or only in relation to specified
provisions or purposes,
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(b)
may include transitional, consequential or incidental provision or
savings, and
(c)
shall be made by statutory instrument.
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Transitional: general
(1)
In the application of section 4—
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(a)
a reference to responsibility before commencement of that section
includes a reference to responsibility under an enactment passed or
made, but not yet in force, before commencement, and
(b)
a reference to a function vesting includes a reference to a function
which is to vest under an enactment passed or made, but not yet in
20
force, before commencement of that section.
(2)
In the application of section 5 or 6 a reference to a function conferred by an
enactment includes a reference to a function conferred by an enactment passed
or made, but not yet in force, before commencement of that section.
(3)
Where immediately before the commencement of section 5 a person holds
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appointment as a member of the staff of the Commissioners of Inland Revenue
or of the Commissioners of Customs and Excise, his appointment shall have
effect on commencement as if made by the Commissioners for Her Majesty’s
Revenue and Customs under section 2.
(4)
The following shall be treated as being included in the list in Schedule 1—
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(a)
development land tax,
(b)
disabled person’s tax credit,
(c)
estate duty,
(d)
the national defence contribution under Part III of the Finance Act 1937
(c. 54),
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(e)
the special tax on banking deposits under section 134 of the Finance Act
1981 (c. 35), and
(f)
working families tax credit.
(5)
The Treasury may by order made by statutory instrument add to the list in
subsection (4) an item relating to a matter for which the Commissioners of
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Inland Revenue or a person listed in section 6(3) had responsibility before the
commencement of section 4, if it appears to the Treasury that the law relating
to that matter has lapsed or ceased to have effect but that transitional matters
may continue to arise in respect of it.