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
Schedule 4 — Consequential Amendments, &c.
42

(a)
for “a person employed in relation to the Inland Revenue”, in each
place, substitute “a Revenue and Customs official”,
(b)
for “the Commissioners of Inland Revenue” substitute “the
Commissioners for Her Majesty’s Revenue and Customs”, and
(c)
at the end add—
5
“3
In this Schedule “Revenue and Customs official” has the
same meaning as in section 17 of the Commissioners for
Revenue and Customs Act 2005 (confidentiality).”
Social Security Administration Act 1992 (c. 5)
43
The Social Security Administration Act 1992 shall be amended as follows.
10
44
In section 122ZA (disclosure of tax information)—
(a)
in subsection (4) for “a person employed in relation to the Inland
Revenue” substitute, in each place, “a Revenue and Customs official
(within the meaning of section 17 of the Commissioners for Revenue
and Customs Act 2005 (confidentiality))”, and
15
(b)
in subsection (5) for “the Inland Revenue” substitute “the
Commissioners for Her Majesty’s Revenue and Customs”.
45
For section 161(1) (the National Insurance Fund) substitute—
“(1)
The National Insurance Fund shall be maintained under the control
and management of the Commissioners for Her Majesty’s Revenue
20
and Customs.”
Finance Act 1994 (c. 9)
46
In Schedule 7 to the Finance Act 1994 (insurance premium tax) paragraph 32
(destination of receipts) shall cease to have effect.
Value Added Tax Act 1994 (c. 23)
25
47
The Value Added Tax Act 1994 shall be amended as follows.
48
In Schedule 3B (supply of electronic services in member States) for
paragraph 21(1)(b) substitute—
“(b)
section 42 of the Commissioners for Revenue and Customs
Act 2005,”.
30
49
In Schedule 11 (administration, &c.) for paragraph 1 substitute—
“1
The Commissioners for Her Majesty’s Revenue and Customs shall
be responsible for the collection and management of VAT.”
Trade Marks Act 1994 (c. 26)
50
Section 90(5) of the Trade Marks Act 1994 (destination of fees) shall cease to
35
have effect.
51    (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”,
40
(b)
after “obtained” insert “or is held”, and

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
43

(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.
Drug Trafficking Act 1994 (c. 37)
5
52
In section 60 of the Drug Trafficking Act 1994 (prosecution by order of the
Commissioners)—
(a)
in subsection (1) for “by order of the Commissioners of Customs and
Excise” substitute “by the Director of Revenue and Customs
Prosecutions or by order of the Commissioners for Her Majesty’s
10
Revenue and Customs”,
(b)
in subsection (2)—
(i)
for “so instituted” substitute “instituted by order of the
Commissioners”, and
(ii)
after “an officer” insert “of Revenue and Customs”,
15
(c)
subsection (3) shall cease to have effect,
(d)
in subsection (5)(b) for “by an order made under subsection (1)
above” substitute “in accordance with this section”,
(e)
in subsection (6) omit the definition of “officer”, and
(f)
for the heading substitute “Revenue and Customs prosecutions”.
20
Finance Act 1995 (c. 4)
53
Section 158 of the Finance Act 1995 (amendment of the Exchequer and Audit
Departments Act 1866) shall cease to have effect.
Merchant Shipping Act 1995 (c. 21)
54
Section 303 of the Merchant Shipping Act 1995 (expenses of the
25
Commissioners of Customs and Excise) shall cease to have effect.
Criminal Appeal Act 1995 (c. 35)
55
For section 22(4)(e) and (f) of the Criminal Appeal Act 1995 (documents:
public bodies) substitute—
“(e)
in relation to Her Majesty’s Revenue and Customs, the
30
Commissioners for Her Majesty’s Revenue and Customs,
(f)
in relation to the Revenue and Customs Prosecutions Office,
the Director of Revenue and Customs Prosecutions,”.
Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)
56    (1)
Section 30 of the Criminal Law (Consolidation) (Scotland) Act 1995
35
(disclosure of information) shall be amended as follows.
      (2)
In subsection (1)—
(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)”,
40

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
44

(b)
for “the Commissioners of Inland Revenue or an officer of those
Commissioners” substitute “Her Majesty’s Revenue and Customs”,
and
(c)
for “relating to inland Revenue” substitute “relating to a former
Inland Revenue matter”.
5
      (3)
In subsection (2), for “other than an enactment contained in the Taxes
Management Act 1970” substitute “and is not information to which section
17 of the Commissioners for Revenue and Customs Act 2005 would apply
but for section 17(2)”.
      (4)
At the end add—
10
“(7)
In subsection (1) above “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.”
Chemical Weapons Act 1996 (c. 6)
15
57
In section 30A of the Chemical Weapons Act 1996 (prosecutions for a
chemical weapons offence)—
(a)
in subsection (1)—
(i)
for “by order of the Commissioners of Customs and Excise”
substitute “by the Director of Revenue and Customs
20
Prosecutions or by order of the Commissioners for Her
Majesty’s Revenue and Customs”,
(ii)
for “to them” substitute “to the Director or to the
Commissioners”,
(b)
in subsection (3)—
25
(i)
after “instituted” insert “by order of the Commissioners”, and
(ii)
after “an officer” insert “of Revenue and Customs”,
(c)
in subsection (4) omit “of Customs and Excise”,
(d)
subsection (6) shall cease to have effect, and
(e)
for the heading substitute “Revenue and Customs prosecutions”.
30
Finance Act 1996 (c. 8)
58
In Schedule 5 to the Finance Act 1996 (landfill tax) paragraph 41 (destination
of receipts) shall cease to have effect.
Landmines Act 1998 (c. 33)
59
In section 21 of the Landmines Act 1998 (Customs and Excise
35
prosecutions)—
(a)
in subsection (1)—
(i)
for “by order of the Commissioners of Customs and Excise”
substitute “by the Director of Revenue and Customs
Prosecutions or by order of the Commissioners for Her
40
Majesty’s Revenue and Customs”,
(ii)
for “to them” substitute “to the Director or to the
Commissioners”,
(b)
in subsection (2)—
(i)
after “instituted” insert “by order of the Commissioners”, and
45

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
45

(ii)
after “an officer” insert “of Revenue and Customs”,
(c)
subsection (3) shall cease to have effect,
(d)
in subsection (4) omit “of Customs and Excise”,
(e)
in subsection (5)(b) for “by an order made under subsection (1)
above” substitute “in accordance with this section”,
5
(f)
subsection (6) shall cease to have effect, and
(g)
for the heading substitute “Revenue and Customs prosecutions”.
Finance Act 1998 (c. 36)
60
Section 145 of the Finance Act 1998 (accounting for property accepted in
satisfaction of tax) shall cease to have effect.
10
61
Schedule 18 to that Act (company tax returns &c.) shall have effect—
(a)
with the substitution for “the Inland Revenue”, in each place, of “an
officer of Revenue and Customs”,
(b)
with the omission of paragraph 95 (meaning of references to Inland
Revenue), and
15
(c)
with any other necessary consequential modifications.
Crime and Disorder Act 1998 (c. 37)
62
In section 51B(9) of the Crime and Disorder Act 1998 (notices in serious or
complex fraud cases) for paragraphs (c) and (d) substitute—
“(c)
the Director of Revenue and Customs Prosecutions;”.
20
Scotland Act 1998 (c. 46)
63
The Scotland Act 1998 shall be amended as follows.
64
In section 77 (accounting for additional Scottish tax)—
(a)
in subsection (7) for “section 10 of the Exchequer and Audit
Departments Act 1866 (gross revenues of Board’s department to be
25
paid into that Fund after the making of specified deductions)”
substitute “section 42 of the Commissioners for Revenue and
Customs Act 2005 (payment into Consolidated Fund)”, and
(b)
subsection (8) shall cease to have effect.
65
Section 78(8) (tax reduction: destination of receipts) shall cease to have effect.
30
Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)
66
The Social Security Contributions (Transfer of Functions etc.) Act 1999 shall
be amended as follows.
67
For section 3(1) to (5) (management of contributions) substitute—
“(1)
The Commissioners for Her Majesty’s Revenue and Customs shall be
35
responsible for the collection and management of contributions.”
68
Section 7 (use of information) shall cease to have effect.

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
46

Finance Act 1999 (c. 16)
69
In section 135(2) of the Finance Act 1999 (lending to the National Loans
Fund), for “section 10 of the Exchequer and Audit Departments Act 1866”
substitute “section 42 of the Commissioners for Revenue and Customs Act
2005”.
5
Crown Prosecution Service Inspectorate Act 2000 (c. 10)
70
At the end of section 2 of the Crown Prosecution Service Inspectorate Act
2000 (functions of the Inspectorate) insert—
“(4)
This section applies to the Revenue and Customs Prosecutions Office
as it applies to the Crown Prosecution Service (by virtue of section 40
10
of the Commissioners for Revenue and Customs Act 2005).”
Terrorism Act 2000 (c. 11)
71
In section 121 of the Terrorism Act 2000 (interpretation) for the definition of
“customs officer” substitute—
““customs officer” means an officer of Revenue and Customs,”.
15
Finance Act 2000 (c. 17)
72
The Finance Act 2000 shall be amended as follows.
73
Section 148(2) (use of minimum wage information) shall cease to have effect.
74
In Schedule 6 (climate change levy) paragraph 140 (destination of receipts)
shall cease to have effect.
20
Anti-terrorism, Crime and Security Act 2001 (c. 24)
75
In section 53 of the Anti-terrorism, Crime and Security Act (Customs and
Excise prosecution for a nuclear weapons offence)—
(a)
in subsection (1)—
(i)
for “by order of the Commissioners of Customs and Excise”
25
substitute “by the Director of Revenue and Customs
Prosecutions or by order of the Commissioners for Her
Majesty’s Revenue and Customs”, and
(ii)
for “if it appears to them” substitute “if it appears to the
Director or to the Commissioners”,
30
(b)
in subsection (3)—
(i)
after “instituted” insert “by order of the Commissioners”, and
(ii)
after “an officer” insert “of Revenue and Customs”,
(c)
in subsection (4) leave out “of Customs and Excise”,
(d)
omit subsection (6), and
35
(e)
for the heading substitute “Revenue and Customs prosecutions”.
Tax Credits Act 2002 (c. 21)
76
For section 2 of the Tax Credits Act 2002 (functions of Inland Revenue)

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
47

substitute—
“2
Functions of Commissioners for Revenue and Customs
The Commissioners for Her Majesty’s Revenue and Customs shall be
responsible for the payment and management of tax credits.”
77
Section 40(1)(a) of that Act (annual reports) shall cease to have effect.
5
78
Paragraph 2 of Schedule 5 to that Act (use and disclosure of information)
shall cease to have effect.
Employment Act 2002 (c. 22)
79
Section 5 of the Employment Act 2002 (functions of Inland Revenue) shall
cease to have effect.
10
Finance Act 2002 (c. 23)
80
The Finance Act 2002 shall be amended as follows.
81    (1)
In section 135 (requirement to use electronic communications)—
(a)
in subsection (1) for “the Commissioners of Inland Revenue”
substitute “the Commissioners for Her Majesty’s Revenue and
15
Customs”,
(b)
in subsections (2) to (5) for “Inland Revenue”, in each place,
substitute “Revenue and Customs”, and
(c)
in subsection (10) for the definition of “the Inland Revenue”
substitute—
20
“the Revenue and Customs” means—
(a)
the Commissioners,
(b)
any officer of Revenue and Customs, and
(c)
any other person who for the purposes of
electronic communications is acting under the
25
authority of the Commissioners;”.
      (2)
Section 135(10) is also amended in Part 1 of Schedule 2 above.
82
In Schedule 13 (tax relief for expenditure on vaccine research, &c.)
paragraph 26 (deduction of tax credits from Revenue’s gross receipts) shall
cease to have effect.
30
Proceeds of Crime Act 2002 (c. 29)
83
In section 72(9) of the Proceeds of Crime Act 2002 (power of Crown Court to
order compensation) for paragraph (d) substitute—
“(d)
if the person in default was a member of or acting on behalf
of the Revenue and Customs Prosecutions Office, the
35
compensation is payable by the Director of Revenue and
Customs Prosecutions;”.
84
In section 436 of that Act (disclosure of information to Director) after
paragraph (g) of subsection (5) insert—
“(ga)
the Director of Revenue and Customs Prosecutions;”.
40
85
In section 451 of that Act (Customs and Excise prosecutions)—

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
48

(a)
in subsection (1), for “by order of the Commissioners of Customs and
Excise” substitute “by the Director of Revenue and Customs
Prosecutions or by order of the Commissioners for Her Majesty’s
Revenue and Customs”,
(b)
for subsection (2) substitute—
5
“(2)
Where proceedings under subsection (1) are instituted by the
Commissioners, the proceedings must be brought in the
name of an officer of Revenue and Customs.”,
(c)
subsection (3) shall cease to have effect,
(d)
in subsection (5) for “customs officer”, in each place, substitute
10
“officer of Revenue and Customs”, and
(e)
for the heading substitute “Revenue and Customs prosecutions”.
86
In Schedule 8 to that Act (declarations) for “an offence relating to inland
revenue,”, in each place, substitute “an offence relating to a former Inland
Revenue matter (being a matter listed in Schedule 1 to the Commissioners
15
for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17,
19, 28, 29 and 30),”.
Finance Act 2003 (c. 14)
87
The Finance Act 2003 shall be amended as follows.
88
In section 129(6) (relief for certain leases) for “section 10 of the Exchequer
20
and Audit Departments Act 1866 (c. 39) (Commissioners to deduct
repayments from gross revenues)” substitute “section 42 of the
Commissioners for Revenue and Customs Act 2005 (payment into
Consolidated Fund)”.
89
In section 130(6) (registered social landlords: treatment of certain leases) for
25
“section 10 of the Exchequer and Audit Departments Act 1866
(Commissioners to deduct repayments from gross revenues)” substitute
“section 42 of the Commissioners for Revenue and Customs Act 2005
(payment into Consolidated Fund)”.
Dealing in Cultural Objects (Offences) Act 2003 (c. 27)
30
90
In section 4 of the Dealing in Cultural Objects (Offences) Act 2003 (Customs
and Excise prosecutions)—
(a)
in subsection (1)—
(i)
for “by order of the Commissioners of Customs and Excise”
substitute “by the Director of Revenue and Customs
35
Prosecutions or by order of the Commissioners for Her
Majesty’s Revenue and Customs”, and
(ii)
for “if it appears to them” substitute “if it appears to the
Director or to the Commissioners”,
(b)
in subsection (3)—
40
(i)
after “instituted” insert “by order of the Commissioners”, and
(ii)
after “an officer” insert “of Revenue and Customs”,
(c)
in subsection (4) omit “of Customs and Excise”,
(d)
omit subsection (6), and
(e)
for the heading substitute “Revenue and Customs prosecutions”.
45