Office of Public Sector Information
SCHEDULE 4 continued
65 In Schedule 5 to the Finance Act 1996 (landfill tax) paragraph 41 (destination of receipts) shall cease to have effect.
66 In section 21 of the Landmines Act 1998 (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 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 (2)—
(i) after “instituted” insert “by order of the Commissioners”, and
(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”,
(f) subsection (6) shall cease to have effect, and
(g) for the heading substitute “Revenue and Customs prosecutions”.
67 Section 145 of the Finance Act 1998 (accounting for property accepted in satisfaction of tax) shall cease to have effect.
68 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
(c) with any other necessary consequential modifications.
69 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;”.
70 The Scotland Act 1998 shall be amended as follows.
71 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 paid into that Fund after the making of specified deductions)” substitute “section 44 of the Commissioners for Revenue and Customs Act 2005 (payment into Consolidated Fund)”, and
(b) subsection (8) shall cease to have effect.
72 Section 78(8) (tax reduction: destination of receipts) shall cease to have effect.
73 The Social Security Contributions (Transfer of Functions etc.) Act 1999 shall be amended as follows.
74 For section 3(1) to (5) (management of contributions) substitute—
“(1) The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of contributions.”
75 Section 7 (use of information) shall cease to have effect.
76 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 44 of the Commissioners for Revenue and Customs Act 2005”.
77 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 42 of the Commissioners for Revenue and Customs Act 2005).”
78 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,”.
79 The Finance Act 2000 shall be amended as follows.
80 Section 148(2) (use of minimum wage information) shall cease to have effect.
81 In Schedule 6 (climate change levy) paragraph 140 (destination of receipts) shall cease to have effect.
82 The Capital Allowances Act 2001 shall be amended as follows.
83 (1) For “the Inland Revenue”, wherever that expression appears, substitute “an officer of Revenue and Customs” (except as provided in paragraph 84).
(2) For “the Board of Inland Revenue”, wherever that expression appears, substitute “the Commissioners for Her Majesty’s Revenue and Customs”.
84 In section 51 (disclosure) —
(a) in subsection (1), for “the Inland Revenue” in each place substitute “Her Majesty’s Revenue and Customs”,
(b) in subsection (2) for “its” substitute “their”, and
(c) in subsection (3)(a), for “the Inland Revenue” substitute “Her Majesty’s Revenue and Customs”.
85 Section 576 (meaning of “the Inland Revenue”, &c) shall cease to have effect.
86 In Part 2 of Schedule 1—
(a) the entry for “the Board of Inland Revenue” shall cease to have effect, and
(b) the entry for “the Inland Revenue” shall cease to have effect.
87 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” 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”,
(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
(e) for the heading substitute “Revenue and Customs prosecutions”.
88 For section 2 of the Tax Credits Act 2002 (functions of Inland Revenue) substitute—
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of tax credits.”
89 Section 40(1)(a) of that Act (annual reports) shall cease to have effect.
90 For section 53 of that Act, susbtitute—
The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of child benefit and guardian’s allowance.”
91 Paragraph 2 of Schedule 5 to that Act (use and disclosure of information) shall cease to have effect.
92 To the extent that the Tax Credits Act 1999 (c. 10) is saved by the Tax Credits Act 2002 (Commencement No. 4, Transitional and Savings) Order 2003 (S.I. 2003/962), the modifications made by paragraphs 88 to 91 shall have effect in relation to the relevant provisions of that Act as they have effect in relation to the Tax Credits Act 2002 (c. 21).
93 Section 5 of the Employment Act 2002 (functions of Inland Revenue) shall cease to have effect.
94 The Finance Act 2002 shall be amended as follows.
95 (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 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—
““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 authority of the Commissioners;”.
(2) Section 135(10) is also amended in Part 1 of Schedule 2 above.
96 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.
97 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 compensation is payable by the Director of Revenue and Customs Prosecutions;”.
98 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;”.
99 In section 451 of that Act (Customs and Excise prosecutions)—
(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—
“(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 “officer of Revenue and Customs”, and
(e) for the heading substitute “Revenue and Customs prosecutions”.
100 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 for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30),”.
101 The Income Tax (Earnings and Pensions) Act 2003 shall be amended as follows.
102 (1) For the expression “the Inland Revenue”, wherever it appears, substitute “an officer of Revenue and Customs” (except as provided in paragraphs 109, 117 and 118).
(2) For the expression “the Board of Inland Revenue”, wherever it appears, substitute “the Commissioners for Her Majesty’s Revenue and Customs”.
(3) In the following provisions for “Board” substitute “Commissioners” and for “Board's” substitute “Commissioners'”—
(a) section 28(6),
(b) the title of section 42,
(c) the title of section 43,
(d) section 43(2),
(e) section 343,
(f) section 355,
(g) section 594,
(h) section 647,
(i) section 691,
(j) section 703,
(k) section 704, and
(l) the title of section 717.
103 (1) In the following provisions for “they” or “them” in each place substitute “the officer”—
(a) section 58(3),
(b) section 65(3),
(c) section 79(2),
(d) section 96(2),
(e) section 179(3),
(f) section 312(5),
(g) section 344(3),
(h) section 392(4) and (5),
(i) section 421J(4),
(j) paragraph 81(1) and (3) of Schedule 2,
(k) paragraph 84(2) of Schedule 2,
(l) paragraph 85(1) of Schedule 2,
(m) paragraph 93(1) of Schedule 2,
(n) paragraph 40(1) and (3) of Schedule 3,
(o) paragraph 42(2A) of Schedule 3,
(p) paragraph 43 of Schedule 3,
(q) paragraph 44(1) of Schedule 3,
(r) paragraph 45(1) of Schedule 3,
(s) paragraph 28(1) and (3) of Schedule 4,
(t) paragraph 30(3) of Schedule 4,
(u) paragraph 31 of Schedule 4,
(v) paragraph 32(1) of Schedule 4,
(w) paragraph 33(1) of Schedule 4,
(x) paragraph 46(2) of Schedule 5,
(y) paragraph 46(3) of Schedule 5,
(z) paragraph 47 of Schedule 5, and
(aa) paragraph 51(1) of Schedule 5.
(2) In the following provisions for “their” in each place substitute “the officer's”—
(a) section 715(3)(b),
(b) paragraph 85(3) of Schedule 2,
(c) paragraph 93(1)(a) of Schedule 2,
(d) paragraph 41(2) of Schedule 3,
(e) paragraph 44(3) of Schedule 3,
(f) paragraph 45(1) of Schedule 3,
(g) paragraph 29(2) of Schedule 4,
(h) paragraph 32(3) of Schedule 4,
(i) paragraph 33(1) of Schedule 4,
(j) paragraph 46(2) and (3) of Schedule 5,
(k) paragraph 47(1)(b) and (3)(b) of Schedule 5,
(l) paragraph 49(2) and (3) of Schedule 5, and
(m) paragraph 51(1) of Schedule 5.
(3) In the following provisions in each place for “their” substitute “the”—
(a) paragraph 81(3) of Schedule 2,
(b) paragraph 82(2) of Schedule 2,
(c) paragraph 85(3) of Schedule 2,
(d) paragraph 40(3) of Schedule 3,
(e) paragraph 43 of Schedule 3,
(f) paragraph 28(3) of Schedule 4,
(g) paragraph 31 of Schedule 4, and
(h) paragraph 47(1)(a) and (3)(a) of Schedule 5.
(4) In the following provisions omit “their”—
(a) paragraph 84(2) of Schedule 2,
(b) paragraph 42(2A) of Schedule 3, and
(c) paragraph 30(3) of Schedule 4.
104 In section 43(1) for “the Board’s decision” substitute “the decision of the Commissioners for Her Majesty’s Revenue and Customs”.
105 In section 58(3) for “are” substitute “is”.
106 In section 65—
(a) in subsection (3) for “are” substitute “is”, and
(b) in subsection (4) for “agree” substitute “agrees”.
107 In section 79(2) for “are” substitute “is”.
108 In section 96—
(a) in subsection (2) for “are” substitute “is”, and
(b) in subsection (3) for “agree” substitute “agrees”.
109 In section 179(3) for “the Inland Revenue are” substitute “an officer of Revenue and Customs is”.
110 In section 183(1)(a) for “require” substitute “requires”.
111 In section 312(5) for “have” substitute “has”.
112 In section 344(3) for “are satisfied” substitute “is satisfied”.
113 In section 392(4) and (5) for “are satisfied” substitute “is satisfied”.
114 In section 511(2)—
(a) in paragraph (a) for “are” substitute “is”, and
(b) in paragraph (b) for “direct” substitute “directs”.
115 In section 514(2)—
(a) in paragraph (a) for “are” substitute “is”, and
(b) in paragraph (b) for “direct” substitute “directs”.
116 In section 647(3)(b) for “is” substitute “are”.
117 In section 684, in paragraph 8 of the list of provisions for “the Board or the Inland Revenue” substitute “Her Majesty’s Revenue and Customs”.
118 In section 715(3)(b) for “Inland Revenue’s refusal to approve” substitute “a refusal by an officer of Revenue and Customs to approve”.
119 Section 720 (meaning of “Inland Revenue”, &c) shall cease to have effect.
120 In Part 2 of Schedule 1, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.
121 In Schedule 2—
(a) in paragraph 81—
(i) in sub-paragraph (1), for “are” substitute “is”, and
(ii) in sub-paragraph (3), for “have” substitute “has”,
(b) in paragraph 82(1) for “refuse” substitute “refuses”,
(c) in paragraph 85(1) for “decide” substitute “decides”,
(d) in paragraph 93(1)(a) for “require” substitute “requires”, and
(e) in paragraph 100, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.
122 In Schedule 3—
(a) in paragraph 40—
(i) in sub-paragraph (1) for “are” substitute “is”, and
(ii) in sub-paragraph (3) for “have” substitute “has”,
(b) in paragraph 41(1) for “refuse” substitute “refuses”,
(c) in paragraph 43 for “have” in each place substitute “has”,
(d) in paragraph 44(1) for “decide” in each place substitute “decides”,
(e) in paragraph 45(1) for “require” substitute “requires”, and
(f) in paragraph 49 of Schedule 3, omit the entry for “the Inland Revenue”.
123 In Schedule 4—
(a) in paragraph 28—
(i) in sub-paragraph (1) for “are” substitute “is”, and
(ii) in sub-paragraph (3) for “have” substitute “has”,
(b) in paragraph 29(1) for “refuse” substitute “refuses”,
(c) in paragraph 31 for “have” in each place substitute “has”,
(d) in paragraph 32(1) for “decide” in each place substitute “decides”,
(e) in paragraph 33(1)(a) for “require” substitute “requires”, and
(f) in paragraph 37 omit the entry for “the Inland Revenue”.
124 In Schedule 5—
(a) in paragraph 46—
(i) in sub-paragraphs (2) and (3) for “give” substitute “gives”, and
(ii) in sub-paragraph (6) for “discover” substitute “discovers”,
(b) in paragraph 47—
(i) in sub-paragraph (1) for “give” substitute “gives” and for “have” substitute “has”,
(ii) in sub-paragraph (2) for “conclude” substitute “concludes”, and
(iii) in sub-paragraph (3) for “give” substitute “gives” and for “have” substitute “has”,
(c) in paragraph 48(5) for “have” substitute “has”,
(d) in paragraph 49(1) and (2) for “do” substitute “does”,
(e) in paragraph 51(1)(a) for “require” substitute “requires”, and
(f) in paragraph 59 omit the entry for “the Inland Revenue”.
125 The Finance Act 2003 shall be amended as follows.
126 In section 129(6) (relief for certain leases) for “section 10 of the Exchequer and Audit Departments Act 1866 (c. 39) (Commissioners to deduct repayments from gross revenues)” substitute “section 44 of the Commissioners for Revenue and Customs Act 2005 (payment into Consolidated Fund)”.
127 In section 130(6) (registered social landlords: treatment of certain leases) for “section 10 of the Exchequer and Audit Departments Act 1866 (Commissioners to deduct repayments from gross revenues)” substitute “section 44 of the Commissioners for Revenue and Customs Act 2005 (payment into Consolidated Fund)”.
128 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 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)—
(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”.
129 In section 27 of the Criminal Justice Act 2003 (interpretation)—
(a) in the definition of “investigating officer”, after “means” insert “an officer of Revenue and Customs, appointed in accordance with section 2(1) of the Commissioners for Revenue and Customs Act 2005, or”, and
(b) in the definition of “relevant prosecutor”, omit items (e) and (f) and after item (b) insert—
“(ba) the Director of Revenue and Customs Prosecutions,”.
130 In section 29 of that Act (new method of instituting proceedings), in subsection (5) after paragraph (c) insert—
“(ca) the Director of Revenue and Customs Prosecutions or a person authorised by him to institute criminal proceedings,”.
131 The Income Tax (Trading and Other Income) Act 2005 shall be amended as follows.
132 (1) For the expression “the Inland Revenue”, wherever it appears, substitute “an officer of Revenue and Customs” (except as provided by paragraph 133(2)(b) and (5)).
(2) For the expression “the Board of Inland Revenue”, wherever it appears, substitute “the Commissioners for Her Majesty’s Revenue and Customs”.
(3) In the following provisions, for “Board” substitute “Commissioners” and for “Board's” substitute “Commissioners'”—
(a) the title of section 343,
(b) section 695(4),
(c) section 698(3) and (4),
(d) section 699(2),
(e) section 700(1)(b), (2) and (5),
(f) section 757(3),
(g) section 762(2),
(h) the title of section 873, and
(i) section 883(3).
133 (1) In section 75(5)—
(a) for “have” substitute “has”, and
(b) in each place for “they” substitute “the officer”.
(2) In section 218—
(a) in subsections (1) and (2) for “do” substitute “does”, and
(b) in subsection (3)(a) for “the Inland Revenue are not” substitute “the officer is not”.
(3) In section 305(1) for “have” substitute “has”.
(4) In section 647(1)
(a) for “them” substitute “the officer”,
(b) for “they” in each place substitute “the officer”, and
(c) for “consider” substitute “considers”.
(5) In section 723(2) for “the Inland Revenue’s determination” substitute “the officer’s determination”.
(6) In section 758(5) for “has” substitute “have”'.
134 (1) In section 878(1), omit the definitions of “the Board of Inland Revenue” and “the Inland Revenue”.
(2) In Part 2 of Schedule 4, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.
Commissioners for Revenue and Customs Act 2005