Commissioners for Revenue and Customs Bill

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Commissioners for Revenue and Customs Bill

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
48

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
5
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
10
(b)
the entry for “the Inland Revenue” shall cease to have effect.
Anti-terrorism, Crime and Security Act 2001 (c. 24)
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)—
15
(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
20
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”,
25
(d)
omit subsection (6), and
(e)
for the heading substitute “Revenue and Customs prosecutions”.
Tax Credits Act 2002 (c. 21)
88
For section 2 of the Tax Credits Act 2002 (functions of Inland Revenue)
substitute—
30
“2
Functions of Commissioners for Revenue and Customs
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—
35
“53
General functions of Commissioners for Revenue and Customs
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)
40
shall cease to have effect.

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
49

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 76 to 78 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).
5
Employment Act 2002 (c. 22)
93
Section 5 of the Employment Act 2002 (functions of Inland Revenue) shall
cease to have effect.
Finance Act 2002 (c. 23)
94
The Finance Act 2002 shall be amended as follows.
10
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,
15
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,
20
(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.
25
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.
Proceeds of Crime Act 2002 (c. 29)
97
In section 72(9) of the Proceeds of Crime Act 2002 (power of Crown Court to
30
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;”.
35
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
40
Excise” substitute “by the Director of Revenue and Customs
Prosecutions or by order of the Commissioners for Her Majesty’s
Revenue and Customs”,

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
50

(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,
5
(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
10
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),”.
Income Tax (Earnings and Pensions) Act 2003 (c. 1)
101
The Income Tax (Earnings and Pensions) Act 2003 shall be amended as
15
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,
20
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,
25
(c)
the title of section 43,
(d)
section 43(2),
(e)
section 343,
(f)
section 355,
(g)
section 594,
30
(h)
section 647,
(i)
section 691,
(j)
section 703,
(k)
section 704, and
(l)
the title of section 717.
35
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),
40
(d)
section 96(2),
(e)
section 179(3),
(f)
section 312(5),
(g)
section 344(3),
(h)
section 392(4) and (5),
45

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
51

(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,
5
(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,
10
(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,
15
(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
20
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,
25
(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,
30
(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”—
35
(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,
40
(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,
45
(b)
paragraph 42(2A) of Schedule 3, and

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
52

(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—
5
(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
10
(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”.
15
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”.
20
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
25
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”
30
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”,
35
(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”.
40

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
53

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”,
5
(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”.
10
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”,
15
(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—
20
(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—
25
(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
30
“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”.
35
Finance Act 2003 (c. 14)
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
40
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
45

Commissioners for Revenue and Customs Bill
Schedule 4 — Consequential Amendments, &c.
54

“section 44 of the Commissioners for Revenue and Customs Act 2005
(payment into Consolidated Fund)”.
Dealing in Cultural Objects (Offences) Act 2003 (c. 27)
128
In section 4 of the Dealing in Cultural Objects (Offences) Act 2003 (Customs
and Excise prosecutions)—
5
(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
10
(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”,
15
(c)
in subsection (4) omit “of Customs and Excise”,
(d)
omit subsection (6), and
(e)
for the heading substitute “Revenue and Customs prosecutions”.
Criminal Justice Act 2003 (c. 44)
129
In section 27 of the Criminal Justice Act 2003 (interpretation)—
20
(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
25
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—
30
“(ca)
the Director of Revenue and Customs Prosecutions or a
person authorised by him to institute criminal proceedings,”.
Income Tax (Trading and Other Income) Act 2005
131
The Income Tax (Trading and Other Income) Act 2005 shall be amended as
follows.
35
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”.
40
      (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),