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
Schedule 4 — Consequential Amendments, &c.
41

(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 “Power of Commissioners for Revenue
and Customs to disclose information”.
Income and Corporation Taxes Act 1988 (c. 1)
10
37
In section 816 of the Income and Corporation Taxes Act 1988 (double
taxation relief: disclosure of information)—
(a)
in subsection (1) for “persons employed in relation to Inland
Revenue” substitute “Revenue and Customs officials”,
(b)
in subsections (2), (2ZA) and (2A) for “officer of the Board” substitute
15
“Revenue and Customs official”, and
(c)
at the end add—
“(5)
In this section “Revenue and Customs official” has the same
meaning as in section 18 of the Commissioners for Revenue
and Customs Act 2005 (confidentiality).”
20
Copyright, Designs and Patents Act 1988 (c. 48)
38
Section 112(5) of the Copyright, Designs and Patents Act 1988 (fees) shall
cease to have effect.
Finance Act 1989 (c. 26)
39
After section 182(10) of the Finance Act 1989 (disclosure) insert—
25
“(10A)
In this section, in relation to the disclosure of information
“identifiable person” means a person whose identity is specified in
the disclosure or can be deduced from it.”
Police and Criminal Evidence (Northern Ireland) Order 1989 (SI 1989/1341 (NI 12))
40
Article 85(3) of the Police and Criminal Evidence (Northern Ireland) Order
30
1989 shall cease to have effect.
Criminal Justice (International Co-operation) Act 1990 (c. 5)
41
In section 21(2)(a) of the Criminal Justice (International Co-operation) Act
1990 (prosecutions) for “the Commissioners of Customs and Excise”
substitute “the Director of Revenue and Customs Prosecutions”.
35
Child Support Act 1991 (c. 48)
42
In Schedule 2 to the Child Support Act 1991 (provision of information to
Secretary of State)—

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
42

(a)
for “a person employed in relation to the Inland Revenue”, in each
place, substitute “a Revenue and Customs official”,
(b)
for “the Commissioners of Inland Revenue” substitute “the
Commissioners for Her Majesty’s Revenue and Customs”, and
(c)
at the end add—
5
“3
In this Schedule “Revenue and Customs official” has the
same meaning as in section 18 of the Commissioners for
Revenue and Customs Act 2005 (confidentiality).”
Social Security Contributions and Benefits Act 1992 (c. 4)
43
In section 171 of the Social Security Contributions and Benefits Act 1992
10
(interpretation), in the definition of “employee” for “the Inland Revenue”
substitute “Her Majesty’s Revenue and Customs”.
Social Security Administration Act 1992 (c. 5)
44
The Social Security Administration Act 1992 shall be amended as follows.
45
In section 122ZA (disclosure of tax information)—
15
(a)
in subsection (4) for “a person employed in relation to the Inland
Revenue” substitute, in each place, “a Revenue and Customs official
(within the meaning of section 18 of the Commissioners for Revenue
and Customs Act 2005 (confidentiality))”, and
(b)
in subsection (5) for “the Inland Revenue” substitute “the
20
Commissioners for Her Majesty’s Revenue and Customs”.
46
In section 122AA (disclosure of contributions information)—
(a)
in subsection (1)—
(i)
for “persons employed in relation to the Inland Revenue”
substitute “Revenue and Customs officials (within the
25
meaning of section 17 of the Commissioners for Revenue and
Customs Act 2005 (confidentiality)”, and
(ii)
for “the Inland Revenue” substitute “Her Majesty’s Revenue
and Customs”, and
(b)
in the heading for “Inland Revenue” substitute “Her Majesty’s
30
Revenue and Customs”.
47
For section 161(1) (the National Insurance Fund) substitute—
“(1)
The National Insurance Fund shall be maintained under the control
and management of the Commissioners for Her Majesty’s Revenue
and Customs.”
35
Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)
48
In section 167(1) of the Social Security Contributions and Benefits (Northern
Ireland) Act 1992 (interpretation), in the definition of “employee” for “the
Inland Revenue” substitute “Her Majesty’s Revenue and Customs”.
Social Security Administration (Northern Ireland) Act 1992 (c. 8)
40
49
In section 116ZA of that Act (disclosure of tax information)—

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
43

(a)
in subsection (4) for “a person employed in relation to the Inland
Revenue” substitute “a Revenue and Customs official (within the
meaning of section 17 of the Commissioners for Revenue and
Customs Act 2005 (confidentiality)”, and
(b)
in subsection (5) for “the Inland Revenue” substitute “the
5
Commissioners for Her Majesty’s Revenue and Customs”.
50
In section 116AA of the Social Security Administration (Northern Ireland)
Act 1992 (disclosure of contributions information)—
(a)
in subsection (1)—
(i)
for “persons employed in relation to the Inland Revenue”
10
substitute “Revenue and Customs officials (within the
meaning of section 17 of the Commissioners for Revenue and
Customs Act 2005 (confidentiality)”, and
(ii)
for “the Inland Revenue” substitute “Her Majesty’s Revenue
and Customs”, and
15
(b)
in the heading for “Inland Revenue” substitute “Her Majesty’s
Revenue and Customs”.
Pension Schemes Act 1993 (c. 48)
51
In section 158 of the Pension Schemes Act 1993 (disclosure)
(a)
for “persons employed in relation to the Inland Revenue” substitute,
20
in each place, “Revenue and Customs officials”, and
(b)
at the end add—
“(9)
In this section “Revenue and Customs officials” has the
meaning given by section 17 of the Commissioners for
Revenue and Customs Act 2005 (confidentiality).”
25
Pension Schemes (Northern Ireland) Act 1993 (c. 49)
52
In section 154 of the Pension Schemes (Northern Ireland) Act 1993
(disclosure)—
(a)
for “persons employed in relation to the Inland Revenue” substitute,
in each place, “Revenue and Customs officials”,
30
(b)
in subsections (5) and (6)(a) for “the Inland Revenue” substitute “the
Commissioners for Her Majesty’s Revenue and Customs”, and
(c)
at the end add—
“(9)
In this section “Revenue and Customs officials” has the
meaning given by section 17 of the Commissioners for
35
Revenue and Customs Act 2005 (confidentiality).”
Finance Act 1994 (c. 9)
53
In Schedule 7 to the Finance Act 1994 (insurance premium tax) paragraph 32
(destination of receipts) shall cease to have effect.
Value Added Tax Act 1994 (c. 23)
40
54
The Value Added Tax Act 1994 shall be amended as follows.
55
In Schedule 3B (supply of electronic services in member States) for

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
44

paragraph 21(1)(b) substitute—
“(b)
section 44 of the Commissioners for Revenue and Customs
Act 2005,”.
56
In Schedule 11 (administration, &c.) for paragraph 1 substitute—
“1
The Commissioners for Her Majesty’s Revenue and Customs shall
5
be responsible for the collection and management of VAT.”
Trade Marks Act 1994 (c. 26)
57
Section 90(5) of the Trade Marks Act 1994 (destination of fees) shall cease to
have effect.
58    (1)
In section 91 of that Act (disclosure by Commissioners of Customs and
10
Excise)—
(a)
for “the Commissioners of Customs and Excise” substitute “the
Commissioners for her Majesty’s Revenue and Customs”,
(b)
after “obtained” insert “or is held”, and
(c)
for “their functions” substitute “functions of Her Majesty’s Revenue
15
and Customs”.
      (2)
The heading to that section becomes “Power of Commissioners for Revenue
and Customs to disclose information.
Drug Trafficking Act 1994 (c. 37)
59
In section 60 of the Drug Trafficking Act 1994 (prosecution by order of the
20
Commissioners)—
(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”,
25
(b)
in subsection (2)—
(i)
for “so instituted” substitute “instituted by order of the
Commissioners”, and
(ii)
after “an officer” insert “of Revenue and Customs”,
(c)
subsection (3) shall cease to have effect,
30
(d)
in subsection (5)(b) for “by an order made under subsection (1)
above” substitute “in accordance with this section”,
(e)
in subsection (6) omit the definition of “officer”, and
(f)
for the heading substitute “Revenue and Customs prosecutions”.
Finance Act 1995 (c. 4)
35
60
Section 158 of the Finance Act 1995 (amendment of the Exchequer and Audit
Departments Act 1866) shall cease to have effect.
Merchant Shipping Act 1995 (c. 21)
61
Section 303 of the Merchant Shipping Act 1995 (expenses of the
Commissioners of Customs and Excise) shall cease to have effect.
40

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
45

Criminal Appeal Act 1995 (c. 35)
62
For section 22(4)(e) and (f) of the Criminal Appeal Act 1995 (documents:
public bodies) substitute—
“(e)
in relation to Her Majesty’s Revenue and Customs, the
Commissioners for Her Majesty’s Revenue and Customs,
5
(f)
in relation to the Revenue and Customs Prosecutions Office,
the Director of Revenue and Customs Prosecutions,”.
Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)
63    (1)
Section 30 of the Criminal Law (Consolidation) (Scotland) Act 1995
(disclosure of information) shall be amended as follows.
10
      (2)
In subsection (1)—
(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)”,
(b)
for “the Commissioners of Inland Revenue or an officer of those
15
Commissioners” substitute “Her Majesty’s Revenue and Customs”,
and
(c)
for “relating to inland Revenue” substitute “relating to a former
Inland Revenue matter”.
      (3)
In subsection (2), for “other than an enactment contained in the Taxes
20
Management Act 1970” substitute “and is not information to which section
17 of the Commissioners for Revenue and Customs Act 2005 would apply
but for section 17(2)”.
      (4)
At the end add—
“(7)
In subsection (1) above “former Inland Revenue matter” means a
25
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.”
Chemical Weapons Act 1996 (c. 6)
64
In section 30A of the Chemical Weapons Act 1996 (prosecutions for a
30
chemical 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
35
Majesty’s Revenue and Customs”,
(ii)
for “to them” substitute “to the Director or to the
Commissioners”,
(b)
in subsection (3)—
(i)
after “instituted” insert “by order of the Commissioners”, and
40
(ii)
after “an officer” insert “of Revenue and Customs”,
(c)
in subsection (4) omit “of Customs and Excise”,
(d)
subsection (6) shall cease to have effect, and
(e)
for the heading substitute “Revenue and Customs prosecutions”.

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
46

Finance Act 1996 (c. 8)
65
In Schedule 5 to the Finance Act 1996 (landfill tax) paragraph 41 (destination
of receipts) shall cease to have effect.
Landmines Act 1998 (c. 33)
66
In section 21 of the Landmines Act 1998 (Customs and Excise
5
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
10
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
15
(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”,
20
(f)
subsection (6) shall cease to have effect, and
(g)
for the heading substitute “Revenue and Customs prosecutions”.
Finance Act 1998 (c. 36)
67
Section 145 of the Finance Act 1998 (accounting for property accepted in
satisfaction of tax) shall cease to have effect.
25
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
30
(c)
with any other necessary consequential modifications.
Crime and Disorder Act 1998 (c. 37)
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;”.
35
Scotland Act 1998 (c. 46)
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
40
paid into that Fund after the making of specified deductions)”

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
47

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.
Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)
5
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.”
10
75
Section 7 (use of information) shall cease to have effect.
Finance Act 1999 (c. 16)
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
15
2005”.
Crown Prosecution Service Inspectorate Act 2000 (c. 10)
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
20
as it applies to the Crown Prosecution Service (by virtue of section 42
of the Commissioners for Revenue and Customs Act 2005).”
Terrorism Act 2000 (c. 11)
78
In section 121 of the Terrorism Act 2000 (interpretation) for the definition of
“customs officer” substitute—
25
““customs officer” means an officer of Revenue and Customs,”.
Finance Act 2000 (c. 17)
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)
30
shall cease to have effect.
Capital Allowances Act 2001 (c. 2)
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).
35
      (2)
For “the Board of Inland Revenue”, wherever that expression appears,
substitute “the Commissioners for Her Majesty’s Revenue and Customs”.