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

Commissioners for Revenue and Customs Bill
28

(6)
An order under subsection (5)—
(a)
may include consequential, transitional or incidental provision,
(b)
shall be made by statutory instrument, and
(c)
shall be subject to annulment in pursuance of a resolution of either
House of Parliament.
5
(7)
A reference in this Act to anything done by, on behalf of or in relation to a
specified person or class of person includes a reference to anything treated as
if done by, on behalf of or in relation to that person by virtue of transitional
provision of an enactment passed or made before this Act.
53
Transitional: penalties
10
(1)
In relation to an offence under section 18 committed before the commencement
of section 282 of the Criminal Justice Act 2003 (c. 44) (short sentences) the
reference in section 18(3)(b) to 12 months shall have effect as if it were a
reference to six months.
(2)
In relation to an offence under section 20 committed before the commencement
15
of section 282 of the Criminal Justice Act (short sentences), the reference in
section 20(6)(b) to 12 months shall have effect as if it were a reference to six
months.
(3)
In relation to an offence under section 27 committed before the commencement
of section 282 of the Criminal Justice Act 2003 (short sentences) the reference in
20
section 27(6)(b) to 12 months shall have effect as if it were a reference to six
months.
(4)
In relation to an offence under section 28 committed before the commencement
of section 281(4) and (5) of the Criminal Justice Act 2003 (51 week maximum
term of sentences) the reference in section 28(2)(a) to 51 weeks shall have effect
25
as if it were a reference to six months.
(5)
In relation to an offence under section 29 committed before the commencement
of section 281(4) and (5) of the Criminal Justice Act 2003 (51 week maximum
term of sentences) the reference in section 29(2)(a) to 51 weeks shall have effect
as if it were a reference to one month.
30
(6)
In relation to an offence under section 30 committed before the commencement
of section 281(4) and (5) of the Criminal Justice Act 2003 (51 week maximum
term of sentences) the reference in section 30(2)(a) to 51 weeks shall have effect
as if it were a reference to six months.
(7)
In relation to an offence under section 38 committed before the commencement
35
of section 282 of the Criminal Justice Act 2003 (short sentences) the reference in
section 38(6)(b) to 12 months shall have effect as if it were a reference to six
months.
54
Extent
(1)
This Act extends to the United Kingdom.
40
(2)
But an amendment, modification or repeal effected by this Act has the same
extent as the enactment (or the relevant part of the enactment) to which it
relates.

Commissioners for Revenue and Customs Bill
29

55
Short title
This Act may be cited as the Commissioners for Revenue and Customs Act
2005.

30
Commissioners for Revenue and Customs Bill
Schedule 1 — Former Inland Revenue Matters

Schedules
Schedule 1
Section 6

Former Inland Revenue Matters
1
Capital gains tax.
2
Charities.
5
3
Child benefit.
4
Child tax credit.
5
Child trust funds.
6
Corporation tax (and amounts assessable or chargeable as if they were
corporation tax).
10
7
Guardian’s allowance.
8
Income tax.
9
Inheritance tax.
10
The issue of bank notes.
11
National insurance contributions.
15
12
The National Insurance Fund.
13
The national minimum wage.
14
Oil and gas royalties.
15
Payment of or in lieu of rates.
16
Payment in lieu of tax reliefs, in so far as the Commissioners of Inland
20
Revenue were responsible before the commencement of section 4.
17
Pension schemes.
18
Petroleum revenue tax.
19
Rating lists.
20
Recovery of taxes due in other member States, in relation to matters
25
corresponding to those for which the Commissioners of Inland Revenue
were responsible before the commencement of section 4.
21
Stamp duty.
22
Stamp duty land tax.
23
Stamp duty reserve tax.
30

Commissioners for Revenue and Customs Bill
Schedule 2 — Functions of Commissioners and Officers: Restrictions, &c.
Part 1 — General
31

24
Statutory adoption pay.
25
Statutory maternity pay.
26
Statutory paternity pay.
27
Statutory sick pay.
28
Student loans.
5
29
Valuation lists in relation to council tax.
30
Valuation of property.
31
Working tax credit.
Schedule 2
Sections 15 and 16

Functions of Commissioners and Officers: Restrictions, &c.
10
Part 1
General
Wireless Telegraphy Act 1949 (c. 54)
1
The Commissioners may not give an authority under section 5 of the
Wireless Telegraphy Act 1949 (interception, &c.) in connection with a
15
function relating to a matter to which section 6 above applies.
Taxes Management Act 1970 (c. 9)
2
A power under any of the following provisions of the Taxes Management
Act 1970 may be exercised only in connection with functions relating to
matters to which section 6 above applies—
20
(a)
section 21 (stock jobbers’ transactions),
(b)
section 23 (copies of registers of securities), and
(c)
section 24 (information about income from securities).
3
Section 113(3) of that Act (form of documents) shall have effect only in
connection with functions relating to matters to which section 6 above
25
applies.
Customs and Excise Management Act 1979 (c. 2)
4
Section 8(2) and (3) of the Customs and Excise Management Act 1979
(person acting deemed to be proper officer) shall not apply to a person
engaged in connection with a function relating to a matter to which section
30
6 above applies.
5     (1)
Section 11 of that Act (assistance to be rendered by police, &c.) shall not
apply in connection with a function relating to a matter to which section 6
above applies.

Commissioners for Revenue and Customs Bill
Schedule 2 — Functions of Commissioners and Officers: Restrictions, &c.
Part 1 — General
32

      (2)
A person may rely for the purposes of section 11 of that Act on a statement
(written or oral) of an officer of Revenue and Customs that a function does
not relate to a matter to which section 6 above applies.
6
Sections 167 (untrue declarations, &c.) and 168 (counterfeiting documents,
&c.) of that Act shall not apply in relation to a declaration, document or
5
statement in respect of a function relating to a matter to which section 6
above applies.
Police and Criminal Evidence Act 1984 (c. 60)
7     (1)
Section 114 of the Police and Criminal Evidence Act 1984 (application of Act
to customs and excise) shall not apply to investigations in connection with a
10
matter to which section 6 above applies.
      (2)
Section 6(4) above shall not have effect in relation to a function conferred by
order under section 114 of that Act.
Finance Act 1985 (c. 54)
8
Section 10 of the Finance Act 1985 (computer records &c.) shall not apply in
15
connection with a function relating to a matter to which section 6 above
applies.
Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))
9     (1)
Article 85 of the Police and Criminal Evidence (Northern Ireland) Order
1989 (application to customs and excise) shall not apply to investigations in
20
connection with a matter to which section 6 above applies.
      (2)
Section 6(4) above shall not have effect in relation to a function conferred by
order under Article 85 of that Order.
Finance Act 1998 (c. 36)
10
In section 163(1) of the Finance Act 1998 (adoption of single currency by
25
other member States) for “any matter under the care and management of the
Commissioners of Inland Revenue.” substitute “any matter for which the
Commissioners for Her Majesty’s Revenue and Customs are responsible
and to which section 6 of the Commissioners for Revenue and Customs Act
2005 (former Inland Revenue matters) applies.”
30
Regulation of Investigatory Powers Act 2000 (c. 23)
11    (1)
Action may not be taken by or on behalf of the Commissioners under or by
virtue of the following provisions of the Regulation of Investigatory Powers
Act 2000 in connection with a function relating to a matter to which section
6 above applies.
35
      (2)
Those provisions are—
(a)
section 6(2)(h) (application for issue of an interception warrant),
(b)
section 32(6)(m) (designation of officers in relation to intrusive
surveillance),
(c)
section 49(1)(e) and paragraphs 2(3) and 4(2) of Schedule 2
40
(disclosure: permission), and
(d)
section 54 (secrecy).

Commissioners for Revenue and Customs Bill
Schedule 2 — Functions of Commissioners and Officers: Restrictions, &c.
Part 2 — Use of Information
33

Finance Act 2002 (c. 23)
12    (1)
In section 135(10) of the Finance Act 2002 (requirement to use electronic
communications) for the definition of “taxation matter” substitute—
““taxation matter” means any taxation matter for which the
Commissioners are responsible and to which section 6 of the
5
Commissioners for Revenue and Customs Act 2005 (former Inland
Revenue matters) applies.”
      (2)
Section 135 is also amended by Schedule 4 below.
Proceeds of Crime Act 2002 (c. 29)
13
The power in section 294 of the Proceeds of Crime Act 2002 (to seize cash)—
10
(a)
shall vest in an officer of Revenue and Customs only in so far as he is
exercising a function relating to a matter to which section 6 above
does not apply, but
(b)
may be exercised by the officer in reliance on a suspicion that relates
to a matter to which section 6 above applies.
15
Crime (International Co-operation) Act 2003 (c. 32)
14
An order under section 27 of the Crime (International Co-operation) Act
2003 (exercise of Secretary of State’s powers by others) shall not permit the
exercise of a power by the Commissioners in relation to a matter—
(a)
to which section 6 above applies, or
20
(b)
which corresponds, in relation to a country other than the United
Kingdom, to a matter to which section 6 above applies.
Part 2
Use of Information
Teaching and Higher Education Act 1998 (c. 30)
25
15
The Commissioners may supply information in accordance with section 24
of the Teaching and Higher Education Act 1998 (supply of information in
connection with the student loan scheme) only if the information was
obtained or is held in the exercise of a function relating to matters to which
section 6 above applies.
30
Employment Relations Act 1999 (c. 26)
16
The Commissioners may supply information in accordance with section 39
of the Employment Relations Act 1999 (supply of information in connection
with the national minimum wage and agricultural wages) only if the
information was obtained or is held in the exercise of a function relating to
35
matters to which section 6 above applies.
Immigration and Asylum Act 1999 (c. 33)
17
The Commissioners may not supply information under section 20 of the
Immigration and Asylum Act 1999 (supply of information to the Secretary
of State) if the information has not been held solely in the exercise of its
40
functions relating to matters to which section 6 above applies.

Commissioners for Revenue and Customs Bill
Schedule 3 — Revenue and Customs Prosecutions Office
34

Financial Services and Markets Act 2000 (c. 8)
18
The Commissioners may supply information in accordance with section 350
of the Financial Services and Markets Act 2000 (supply of information to
assist with an investigation under section 168 of that Act) only if the
information was obtained or is held in the exercise of a function relating to
5
matters to which section 6 above applies.
Terrorism Act 2000 (c. 11)
19
Information may be supplied in accordance with paragraph 4(2) of Schedule
14 to the Terrorism Act 2000 (exercise of officers’ powers) only if the
information has not been held solely in the exercise of functions relating to
10
matters to which section 6 above applies.
Nationality, Immigration and Asylum Act 2002 (c. 41)
20
The Commissioners may supply information to the Secretary of State under
section 130 of the Nationality, Immigration and Asylum Act 2002 (power to
supply the Secretary of State with information) only if the information was
15
obtained or is held in connection with a function relating to matters to which
section 6 above applies.
Schedule 3
Section 32

Revenue and Customs Prosecutions Office
Appointment of Director
20
1
The Director must have a ten year general qualification within the meaning
of section 71 of the Courts and Legal Services Act 1990 (c. 41) (qualification
for judicial appointments).
2
The Director shall hold and vacate office in accordance with the terms of his
appointment (which may include provision for dismissal).
25
Money
3
The Director shall be paid such remuneration, expenses and other
allowances as the Attorney General shall determine with the approval of the
Minister for the Civil Service.
4
In incurring expenditure the Director shall comply with any directions given
30
to him by the Attorney General with the consent of the Treasury.
5
Expenditure of the Director shall be paid out of money provided by
Parliament.
Annual report
6     (1)
As soon as is reasonably practicable after the end of each financial year the
35
Director shall send to the Attorney General a report on the exercise of the
Director’s functions during that year.