Commissioners for Revenue and Customs Bill

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Commissioners for Revenue and Customs Bill

Commissioners for Revenue and Customs Bill
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(2)
Those persons are—
(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,
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(e)
the Director General of the Serious Organised Crime Agency,
(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)—
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(a)
may specify a person only if, or in so far as, he appears to the Attorney
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
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resolution of, each House of Parliament.
(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
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(b)
before the commencement of section 27(1) of the Justice (Northern
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—
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(a)
contravenes the Data Protection Act 1998 (c. 29), or
(b)
is prohibited by Part 1 of the Regulation of Investigatory Powers Act
2000 (c. 23).
42
Inspection
Section 2 of the Crown Prosecution Service Inspectorate Act 2000 (c. 10) shall
30
apply to the Revenue and Customs Prosecutions Office as it applies to the
Crown Prosecution Service.
Money and property
43
Expenditure
Expenditure of the Commissioners in connection with the exercise of their
35
functions shall be paid out of money provided by Parliament.
44
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,
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(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 44(2)(c) to (g), or
(d)
a disbursement of a kind specified in section 44(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.
48
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
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 5 or the
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preceding provisions of this section, on and after commencement—
(a)
a reference to any of the old commissioners in an agreement (whether
written or not), instrument or other document shall be treated as a
reference to the new commissioners, and

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(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.
(8)
This section shall operate in relation to property, rights or liabilities—
(a)
whether or not they would otherwise be capable of being transferred,
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(b)
without any instrument or other formality being required, and
(c)
irrespective of any requirement for consent that would otherwise
apply.
(9)
In this section—
“commencement” means the time appointed under section 53 for the
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commencement of section 5,
“rights and liabilities” includes rights and liabilities relating to
employment,
“the old commissioners” means—
(a)
the Commissioners of Inland Revenue, and
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(b)
the Commissioners of Customs and Excise,
“the old officers” means any of the persons listed in section 6(2) or 7(3),
and
“the new commissioners” means the Commissioners for Her Majesty’s
Revenue and Customs.
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(10)
This section is subject to section 49.
49
Transfer of property, &c.: Prosecutions Office
(1)
The Treasury may make a scheme identifying property, rights and liabilities of
the old commissioners which shall on commencement vest not in the new
commissioners but in the Director of Revenue and Customs Prosecutions.
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(2)
A scheme shall have effect—
(a)
in so far as it excludes anything from the operation of section 48, on the
coming into force of that section, and
(b)
in so far as it vests anything in the Director of Revenue and Customs
Prosecutions, upon the coming into force of section 35.
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(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
provision of section 48;
(b)
modify the effect of section 48(2), (3), (5), (6) or (7);
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(c)
make provision for shared ownership, use or access.
(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
40
and Customs Prosecutions under section 35, section 48(2), (3), (5), (6) and (7)
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
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(b)
the substitution of a reference to this section and anything done under
it for a reference to section 48.
(6)
In this section the following expressions have the same meaning as in section
48—
(a)
“commencement”,
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(b)
“the old commissioners”, and
(c)
“the new commissioners”.
General
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Consequential amendments, &c.
(1)
In so far as is appropriate in consequence of section 5 a reference in an
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enactment, instrument or other document to the Commissioners of Customs
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 6 and 7 a reference in an
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enactment, instrument or other document to any of the persons specified in
section 6(2) or 7(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
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Revenue (however expressed) shall be taken as a reference to the Valuation
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 5, 6 or 7 in respect of a reference in an
enactment (however expressed) to—
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(a)
the Commissioners of Inland Revenue (or to a Commissioner),
(b)
the Commissioners of Customs and Excise (or to a Commissioner),
(c)
customs,
(d)
customs and excise,
(e)
Inland Revenue, or
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(f)
any of the persons specified in section 6(2) or 7(3).
(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,
40
have effect in relation to enactments passed or made, and instruments and
documents issued, whether before or after the passing of this Act.