Commissioners for Revenue and Customs Bill

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Commissioners for Revenue and Customs Bill

Commissioners for Revenue and Customs Bill
Schedule 3 — Revenue and Customs Prosecutions Office
34

Financial Services and Markets Act 2000 (c. 8)
18
The Commissioners may supply information in accordance with section 350
of the Financial Services and Markets Act 2000 (supply of information to
assist with an investigation under section 168 of that Act) only if the
information was obtained or is held in the exercise of a function relating to
5
matters to which section 7 above applies.
Terrorism Act 2000 (c. 11)
19
Information may be supplied in accordance with paragraph 4(2) of Schedule
14 to the Terrorism Act 2000 (exercise of officers’ powers) only if the
information has not been held solely in the exercise of functions relating to
10
matters to which section 6 above applies.
Nationality, Immigration and Asylum Act 2002 (c. 41)
20
The Commissioners may supply information to the Secretary of State under
section 130 of the Nationality, Immigration and Asylum Act 2002 (power to
supply the Secretary of State with information) only if the information was
15
obtained or is held in connection with a function relating to matters to which
section 7 above applies.
Schedule 3
Section 34

Revenue and Customs Prosecutions Office
Appointment of Director
20
1
The Director must have a ten year general qualification within the meaning
of section 71 of the Courts and Legal Services Act 1990 (c. 41) (qualification
for judicial appointments).
2
The Director shall hold and vacate office in accordance with the terms of his
appointment (which may include provision for dismissal).
25
Money
3
The Director shall be paid such remuneration, expenses and other
allowances as the Attorney General shall determine with the approval of the
Minister for the Civil Service.
4
In incurring expenditure the Director shall comply with any directions given
30
to him by the Attorney General with the consent of the Treasury.
5
Expenditure of the Director shall be paid out of money provided by
Parliament.
Annual report
6     (1)
As soon as is reasonably practicable after the end of each financial year the
35
Director shall send to the Attorney General a report on the exercise of the
Director’s functions during that year.

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
35

      (2)
A report shall, in particular, give details of—
(a)
the nature and outcomes of prosecutions undertaken,
(b)
the criteria used to determine whether to designate individuals
under section 39, and
(c)
the arrangements for training individuals designated under that
5
section.
      (3)
Where the Attorney General receives a report under sub-paragraph (1) he
shall—
(a)
lay a copy before Parliament, and
(b)
arrange for it to be published.
10
Financial year
7     (1)
The financial year of the Office shall begin with 1st April and end with 31st
March.
      (2)
But the first financial year of the Office shall—
(a)
begin with the date on which section 34 comes into force, and
15
(b)
end with the following 31st March.
Status
8
Service as the Director or a member of the Office is service in the civil service
of the State.
Schedule 4
20
Section 50

Consequential Amendments, &c.
Harbours, Docks, and Piers Clauses Act 1847 (c. 27)
1
In section 14 of the Harbours, Docks and Piers Clauses Act 1847 (watch-
houses &c. for customs officers)—
(a)
for “the Commissioners of her Majesty’s Customs and Excise”
25
substitute “the Commissioners for Her Majesty’s Revenue and
Customs”,
(b)
for “the tide surveyors of the Customs” substitute “officers of
Revenue and Customs”, and
(c)
for “the officers of revenue” substitute “officers of Revenue and
30
Customs”.
Public Revenue and Consolidated Fund Charges Act 1854 (c. 94)
2
In Schedule (B) to the Public Revenue and Consolidated Fund Charges Act
(salaries and payments out of Consolidated Fund) omit the entry for the
Inland Revenue.
35
Exchequer and Audit Departments Act 1866 (c. 39)
3
In section 10 of the Exchequer and Audit Departments Act 1866 (revenues
payable to the Bank of England)—

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
36

(a)
omit from the beginning to “at the Bank of England”,
(b)
for “and all other public moneys” substitute “All public moneys”,
(c)
for “to that account” substitute “into the Consolidated Fund”, and
(d)
omit the words from “Provided always,” to the end.
Game Laws Amendment (Scotland) Act 1877 (c. 28)
5
4
In section 11 of the Game Laws Amendment (Scotland) Act 1877 (no person
to be prosecuted again for same offence) for “the Inland Revenue” substitute
“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.”
10
Inland Revenue Regulation Act 1890 (c. 21)
5
The Inland Revenue Regulation Act 1890 shall cease to have effect.
Public Accounts and Charges Act 1891 (c. 24)
6
The Public Accounts and Charges Act 1891 (the only extant substantive
provision of which is the provision as to Inland Revenue money in section 1)
15
shall cease to have effect.
Judicial Pensions Act (Northern Ireland) 1951 (c. 20 (N.I))
7
In paragraph 6(3) of Schedule 2A to the Judicial Pensions Act (Northern
Ireland) 1951 (as inserted by Schedule 2 to the Judicial Pensions (Northern
Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for “the Inland Revenue”
20
substitute “the Commissioners for Her Majesty’s Revenue and Customs”.
County Courts Act (Northern Ireland) 1959 (c. 25 (N.I.))
8
In paragraph 6(3) of Schedule 2A to the County Courts Act (Northern
Ireland) 1959 (as inserted by Schedule 2 to the Judicial Pensions (Northern
Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for “the Inland Revenue”
25
substitute “the Commissioners for Her Majesty’s Revenue and Customs”.
Resident Magistrates’ Pensions Act (Northern Ireland) 1960 (c. 2 (N.I.))
9
In paragraph 6(3) of Schedule 3 to the Resident Magistrates’ Pensions Act
(Northern Ireland) 1960 (as inserted by Schedule 2 to the Judicial Pensions
(Northern Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for “the Inland
30
Revenue” substitute “the Commissioners for Her Majesty’s Revenue and
Customs”.
Parliamentary Commissioner Act 1967 (c. 13)
10
In Schedule 2 to the Parliamentary Commissioner Act 1967 (departments etc.
subject to investigation)—
35
(a)
omit “Customs and Excise.”,
(b)
omit “Inland Revenue”, and
(c)
at the appropriate place insert “Her Majesty’s Revenue and
Customs”.

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
37

Taxes Management Act 1970 (c. 9)
11
The Taxes Management Act 1970 shall be amended as follows.
12
For section 1 (taxes for which Inland Revenue responsible) substitute—
“1
Responsibility for certain taxes
The Commissioners for Her Majesty’s Revenue and Customs shall be
5
responsible for the collection and management of—
(a)
income tax,
(b)
corporation tax, and
(c)
capital gains tax.”
13
Section 6(3) and (4) and Parts II and III of Schedule 1 (declarations on taking
10
office) shall cease to have effect.
14
Section 111(2) (valuation: obstruction) shall cease to have effect.
15
In Part I of Schedule 1 (declarations: general and special commissioners, &c.)
for “an offence relating to inland revenue,” substitute “an offence relating to
a former Inland Revenue matter (being a matter listed in Schedule 1 to the
15
Commissioners for Revenue and Customs Act 2005 except for paragraphs 2,
10, 13, 14, 15, 17, 19, 28, 29 and 30),”.
Finance Act 1972 (c. 41)
16
Section 127 of the Finance Act 1972 (exchange of information between the
Inland Revenue and Customs and Excise) shall cease to have effect.
20
Biological Weapons Act 1974 (c. 6)
17
In section 1B of the Biological Weapons Act 1974 (Customs and Excise
prosecution for a biological 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) for “the Commissioners of Customs and Excise”
substitute “the Commissioners”,
35
(d)
omit subsection (6), and
(e)
for the heading substitute “Revenue and Customs prosecutions”.
Health and Safety at Work etc. Act 1974 (c. 37)
18    (1)
Section 27A of the Health and Safety at Work etc. Act 1974 (disclosure by
Commissioners of Customs and Excise) shall be amended as follows.
40
      (2)
In subsection (1)—

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
38

(a)
for “the Commissioners of Customs and Excise” substitute “the
Commissioners for Her Majesty’s Revenue and Customs”,
(b)
after “obtained” insert “or held”, and
(c)
for “by the Commissioners” substitute “by Her Majesty’s Revenue
and Customs”.
5
      (3)
In subsection (3) for “the Commissioners of Customs and Excise” substitute
“the Commissioners for Her Majesty’s Revenue and Customs”.
      (4)
The heading to that section becomes “Information communicated by
Commissioners for Revenue and Customs”.
Health and Safety at Work (Northern Ireland) Order 1978 (S.I. 1978/1039 (N.I. 9))
10
19    (1)
Article 29A of the Health and Safety at Work (Northern Ireland) Order 1978
(disclosure by Commissioners of Customs and Excise) shall be amended as
follows.
      (2)
In paragraph (1)—
(a)
for “the Commissioners of Customs and Excise” substitute “the
15
Commissioners for Her Majesty’s Revenue and Customs”,
(b)
after “obtained” insert “or held”, and
(c)
for “by the Commissioners” substitute “by Her Majesty’s Revenue
and Customs”.
      (3)
In paragraph (3) for “the Commissioners of Customs and Excise” substitute
20
“the Commissioners for Her Majesty’s Revenue and Customs”.
      (4)
The heading to that Article becomes “Information communicated by
Commissioners for Revenue and Customs”.
Customs and Excise Management Act 1979 (c. 2)
20
The Customs and Excise Management Act 1979 shall be amended as follows.
25
21
The following provisions shall cease to have effect—
(a)
section 6 (appointment of Commissioners of Customs and Excise),
(b)
section 7 (privileges of Commissioners),
(c)
section 8(1) (authorisation by Commissioners),
(d)
section 13 (impersonation),
30
(e)
section 14 (surrender of commission, &c.),
(f)
section 16 (obstruction),
(g)
section 17 (disposal of duties, &c.),
(h)
section 18 (remuneration and expenses),
(i)
section 153 (proof of certain documents),
35
(j)
section 155(2) (solicitors), and
(k)
section 165 (rewards).
22
In section 1(1) (interpretation)—
(a)
for the definition of “assigned matter” substitute—
““assigned matter” means any matter in relation to which the
40
Commissioners, or officers of Revenue and Customs, have a
power or duty;”, and
(b)
for the definition of “the Commissioners” substitute—

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
39

““the Commissioners” means the Commissioners for Her
Majesty’s Revenue and Customs”.
23
In section 145 (institution of proceedings)—
(a)
in subsection (1), for “except by order of the Commissioners”
substitute “except—
5
(a)
by or with the consent of the Director of Revenue and
Customs Prosecutions, or
(b)
by order of, or with the consent of, the
Commissioners for Her Majesty’s Revenue and
Customs.”,
10
(b)
in subsection (2)—
(i)
after “instituted” in both places insert “by order of the
Commissioners”, and
(ii)
after “an officer” insert “of Revenue and Customs”,
(c)
subsection (4) shall cease to have effect, and
15
(d)
in subsection (6), for “by order of the Commissioners or have not
been commenced in the name of an officer.” substitute “in
accordance with this section.”
24
In section 146A(7) (time limits), for the words from “means” to the end of the
subsection substitute—
20
“(a)
in England and Wales, means the Director of Revenue and
Customs Prosecutions,
(b)
in Scotland, means the Commissioners or the procurator
fiscal, and
(c)
in Northern Ireland, means the Commissioners.”
25
25
In section 150(1) (joint and several liability) for “the Commissioners”
substitute “the Director of Revenue and Customs Prosecutions (in relation to
proceedings instituted in England and Wales) or the Commissioners (in
relation to proceedings instituted in Scotland or Northern Ireland).”.
26
In section 152(a) (power to compound offences, &c.) for “compound any
30
proceedings for an offence” substitute “compound an offence (whether or
not proceedings have been instituted in respect of it) and compound
proceedings”.
27
For section 155(1), substitute—
       “An officer of Revenue and Customs or other person authorised by the
35
Commissioners may conduct criminal proceedings relating to an
assigned matter before a court of summary jurisdiction in Scotland
or Northern Ireland.”
28
In section 171 (offences and penalties) after subsection (4) (offence by body
corporate) insert—
40
   “(4A)
Subsection (4) shall not apply to an offence which relates to a
matter listed in Schedule 1 to the Commissioners for Revenue and
Customs Act 2005 (former Inland Revenue matters).”

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
40

Judicial Pensions Act 1981 (c. 20)
29
In paragraph 6(3) of Schedule 1A to the Judicial Pensions Act 1981 (transfer
of accrued benefits), for “the Inland Revenue” substitute “the
Commissioners for Revenue and Customs”.
Police and Criminal Evidence Act 1984 (c. 60)
5
30
Sections 37 to 37B of the Police and Criminal Evidence Act 1984 (guidance,
&c.) shall have effect, in relation to a person arrested following a criminal
investigation by the Revenue and Customs, as if references to the Director of
Public Prosecutions were references to the Director of Revenue and Customs
Prosecutions.
10
31
Section 114(4) of the Police and Criminal Evidence Act 1984 (application to
Revenue and Customs) shall cease to have effect.
Debtors (Scotland) Act 1987 (c. 18)
32
The Debtors (Scotland) Act 1987 shall be amended as follows.
33
In section 1(5)(d) (cases where time to pay directions not competent) for “the
15
Inland Revenue” substitute “the Commissioners for Her Majesty’s Revenue
and Customs”.
34
In section 5(4)(d) (cases where time to pay orders not competent) for “the
Inland Revenue” substitute “the Commissioners for Her Majesty’s Revenue
and Customs”.
20
Criminal Justice Act 1987 (c. 38)
35    (1)
In section 3(1) and (2) of the Criminal Justice Act 1987 (disclosure)—
(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)”,
25
(b)
for “the Commissioners of Inland Revenue or an officer of those
Commissioners”, in each place, substitute “Her Majesty’s Revenue
and Customs”,
(c)
for “an offence relating to inland revenue”, in each place, substitute
“an offence relating to a former Inland Revenue matter”, and
30
(d)
for “any member of the Crown Prosecution Service” substitute “the
Revenue and Customs Prosecutions Office”.
      (2)
At the end of section 3 of that Act add—
    “(8)
In subsections (1) and (2) “former Inland Revenue matter” means
a matter listed in Schedule 1 to the Commissioners for Revenue
35
and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17,
19, 28, 29 and 30.”
Consumer Protection Act 1987 (c. 43)
36    (1)
Section 37 of the Consumer Protection Act 1987 (disclosure by
Commissioners of Customs and Excise) shall be amended as follows.
40
      (2)
In subsection (1)—