Commissioners for Revenue and Customs Bill

House of Lords

Session 2004 - 05
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Other Bills before Parliament

Commissioners for Revenue and Customs Bill

Commissioners for Revenue and Customs Bill
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Interpretation
(1)
In this Act—
except where otherwise expressly provided, “enactment” includes—
(a)
an Act of the Scottish Parliament,
(b)
an instrument made under an Act of the Scottish Parliament,
5
(c)
Northern Ireland legislation, and
(d)
an instrument made under Northern Ireland legislation,
“officer of Revenue and Customs” means a person appointed under
section 2, and
“revenue” has the meaning given by section 5(4).
10
(2)
In this Act—
(a)
“function” means any power or duty (including a power or duty that is
ancillary to another power or duty), and
(b)
a reference to the functions of the Commissioners or of officers of
Revenue and Customs is a reference to the functions conferred—
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(i)
by or by virtue of this Act, or
(ii)
by or by virtue of any enactment passed or made after the
commencement of this Act.
(3)
A reference in this Act, in an enactment amended by this Act or, subject to
express provision to the contrary, in any future enactment, to responsibility for
20
collection and management of revenue has the same meaning as references to
responsibility for care and management of revenue in enactments passed
before this Act.
(4)
In this Act a reference to information acquired in connection with a matter
includes a reference to information held in connection with that matter.
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52
Repeals
(1)
The following shall cease to have effect—
(a)
the following provisions of the Customs and Excise Management Act
1979 (c. 2)—
(i)
section 12 (inquiries),
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(ii)
section 15 (bribery and collusion),
(iii)
section 32 (kidnapping officers),
(iv)
section 84 (signalling to smugglers),
(v)
section 86 (higher penalty where offender armed, &c.),
(vi)
section 152(c) (mitigation and remission of penalties, &c.),
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(vii)
section 152(d) (early discharge from prison), and
(viii)
section 169 (false scales, &c.), and
(b)
section 111(2) of the Taxes Management Act 1970 (c. 9) (valuation:
obstruction).
(2)
The enactments specified in Schedule 5 are hereby repealed to the extent
40
specified.
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Commencement
(1)
This Act shall come into force in accordance with provision made by order of
the Treasury.

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(2)
An order under subsection (1)—
(a)
may make provision generally or only in relation to specified
provisions or purposes,
(b)
may include transitional, consequential or incidental provision or
savings, and
5
(c)
shall be made by statutory instrument.
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Transitional: general
(1)
In the application of section 5—
(a)
a reference to responsibility before commencement of that section
includes a reference to responsibility under an enactment passed or
10
made, but not yet in force, before commencement, and
(b)
a reference to a function vesting includes a reference to a function
which is to vest under an enactment passed or made, but not yet in
force, before commencement of that section.
(2)
In the application of section 6 or 7 a reference to a function conferred by an
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enactment includes a reference to a function conferred by an enactment passed
or made, but not yet in force, before commencement of that section.
(3)
Where immediately before the commencement of section 6 a person holds
appointment as a member of the staff of the Commissioners of Inland Revenue
or of the Commissioners of Customs and Excise, his appointment shall have
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effect on commencement as if made by the Commissioners for Her Majesty’s
Revenue and Customs under section 2.
(4)
The following shall be treated as being included in the list in Schedule 1—
(a)
development land tax,
(b)
disabled person’s tax credit,
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(c)
estate duty,
(d)
the national defence contribution under Part III of the Finance Act 1937
(c. 54),
(e)
the special tax on banking deposits under section 134 of the Finance Act
1981 (c. 35), and
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(f)
working families tax credit.
(5)
The Treasury may by order made by statutory instrument add to the list in
subsection (4) an item relating to a matter for which the Commissioners of
Inland Revenue or a person listed in section 7(3) had responsibility before the
commencement of section 5, if it appears to the Treasury that the law relating
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to that matter has lapsed or ceased to have effect but that transitional matters
may continue to arise in respect of it.
(6)
An order under subsection (5)—
(a)
may include consequential, transitional or incidental provision,
(b)
shall be made by statutory instrument, and
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(c)
shall be subject to annulment in pursuance of a resolution of either
House of Parliament.
(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
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provision of an enactment passed or made before this Act.

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Transitional: penalties
(1)
In relation to an offence under section 19 committed before the commencement
of section 282 of the Criminal Justice Act 2003 (c. 44) (short sentences) the
reference in section 19(4)(b) to 12 months shall have effect as if it were a
reference to six months.
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(2)
In relation to an offence under section 21 committed before the commencement
of section 282 of the Criminal Justice Act (short sentences), the reference in
section 21(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 29 committed before the commencement
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of section 282 of the Criminal Justice Act 2003 (short sentences) the reference in
section 29(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 30 committed before the commencement
of section 281(4) and (5) of the Criminal Justice Act 2003 (51 week maximum
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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.
(5)
In relation to an offence under section 31 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 31(2)(a) to 51 weeks shall have effect
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as if it were a reference to one month.
(6)
In relation to an offence under section 32 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 32(2)(a) to 51 weeks shall have effect
as if it were a reference to six months.
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(7)
In relation to an offence under section 40 committed before the commencement
of section 282 of the Criminal Justice Act 2003 (short sentences) the reference in
section 40(7)(b) to 12 months shall have effect as if it were a reference to six
months.
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Extent
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(1)
This Act extends to the United Kingdom.
(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.
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Short title
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This Act may be cited as the Commissioners for Revenue and Customs Act
2005.

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

Schedules
Schedule 1
Section 7

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).
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7
Guardian’s allowance.
8
Income tax.
9
Inheritance tax.
10
The issue of bank notes.
11
National insurance contributions.
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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 5.
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 5.
21
Stamp duty.
22
Stamp duty land tax.
23
Stamp duty reserve tax.
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Commissioners for Revenue and Customs Bill
Schedule 2 — Functions of Commissioners and Officers: Restrictions, &c.
Part 1 — General
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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 16 and 17

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
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function relating to a matter to which section 7 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—
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(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 7 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
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7 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 7
above applies.

Commissioners for Revenue and Customs Bill
Schedule 2 — Functions of Commissioners and Officers: Restrictions, &c.
Part 1 — General
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      (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 7 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 7
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 7 above applies.
      (2)
Section 7(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 7 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
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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 7 of the Commissioners for Revenue and Customs Act
2005 (former Inland Revenue matters) applies.”
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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
7 above applies.
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      (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
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(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
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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 7 of the
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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 7 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 7 above applies.
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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 7 above applies, or
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(b)
which corresponds, in relation to a country other than the United
Kingdom, to a matter to which section 7 above applies.
Part 2
Use of Information
Teaching and Higher Education Act 1998 (c. 30)
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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 7 above applies.
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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
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matters to which section 7 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
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functions relating to matters to which section 7 above applies.