Commissioners for Revenue and Customs Bill
[AS AMENDED IN STANDING COMMITTEE E]
Contents
Commissioners and officers
1
The Commissioners
2
Officers of Revenue and Customs
3
“Her Majesty’s Revenue and Customs”
Functions
4
Commissioners’ initial functions
5
Officers’ initial functions
6
Former Inland Revenue matters
7
Power to transfer functions
8
Ancillary powers
9
The Valuation Office
Exercise of functions
10
Treasury directions
11
Commissioners’ arrangements
12
Exercise of Commissioners’ functions by officers
13
Delegation
14
Agency: Scotland and Northern Ireland
15
Restrictions, &c.
Information
16
Use of information
17
Confidentiality
18
Wrongful disclosure
19
Public interest disclosure
20
Disclosure to prosecuting authority
21
Data protection, &c.
Proceedings
22
Evidence
23
Conduct of civil proceedings
24
Rewards
iv
Inspection and complaints
25
Inspection
26
Complaints and misconduct: England and Wales
27
Confidentiality, &c.
Offences
28
Impersonation
29
Obstruction
30
Assault
31
Power of arrest
Prosecutions
32
The Revenue and Customs Prosecutions Office
33
34
Functions: supplemental
35
Prosecutors
36
Conduct of prosecutions on behalf of the Office
37
Designation of non-legal staff
38
39
Disclosure of information to Director of Revenue and Customs Prosecutions
40
Money and property
41
Expenditure
42
Payment into Consolidated Fund
43
Remuneration, &c.
44
Accounts
45
Payment out of Consolidated Fund
46
Transfer of property, &c.: general
47
Transfer of property, &c.: Prosecutions Office
General
48
Consequential amendments, &c.
49
Interpretation
50
Repeals
51
Commencement
52
Transitional: general
53
Transitional: penalties
54
Extent
55
Short title
Schedule 1 —
Former Inland Revenue Matters
Schedule 2 —
Functions of Commissioners and Officers: Restrictions, &c.
Part 1 —
Part 2 —
Use of Information
Schedule 3 —
Revenue and Customs Prosecutions Office
v
Schedule 4 —
Consequential Amendments, &c.
Schedule 5 —