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Session 2004 - 05 Internet Publications Other Bills before Parliament

Commissioners for Revenue and Customs Bill

Commissioners for Revenue and Customs Bill
EXPLANATORY NOTES
Explanatory notes to the Bill, prepared by the Treasury, are published separately as
HL Bill 21—EN.
EUROPEAN CONVENTION ON HUMAN RIGHTS
The Lord Goldsmith has made the following statement under section 19(1)(a) of the
Human Rights Act 1998:
In my view the provisions of the Commissioners for Revenue and Customs Bill are
compatible with the Convention rights.
HL Bill 21                                                                                               53/4
Commissioners for Revenue and Customs Bill
HL Bill 21                                                                                               53/4
Commissioners for Revenue and Customs Bill
Contents
Commissioners and officers
1    The Commissioners
2    Officers of Revenue and Customs
3    Declaration of confidentiality
4    “Her Majesty’s Revenue and Customs”
Functions
5    Commissioners’ initial functions
6    Officers’ initial functions
7    Former Inland Revenue matters
8    Power to transfer functions
9    Ancillary powers
10    The Valuation Office
Exercise of functions
11    Treasury directions
12    Commissioners’ arrangements
13    Exercise of Commissioners’ functions by officers
14    Delegation
15    Agency: Scotland and Northern Ireland
16    Restrictions, &c.
Information
17    Use of information
18    Confidentiality
19    Wrongful disclosure
20    Public interest disclosure
21    Disclosure to prosecuting authority
22    Data protection, &c.
23    Freedom of information
Proceedings
24    Evidence
25    Conduct of civil proceedings
HL Bill 21 53/4
Commissioners for Revenue and Customs Bill iv
26    Rewards
Inspection and complaints
27    Inspection
28    Complaints and misconduct: England and Wales
29    Confidentiality, &c.
Offences
30    Impersonation
31    Obstruction
32    Assault
33    Power of arrest
Prosecutions
34    The Revenue and Customs Prosecutions Office
35    Functions
36    Functions: supplemental
37    Prosecutors
38    Conduct of prosecutions on behalf of the Office
39    Designation of non-legal staff
40    Confidentiality
41    Disclosure of information to Director of Revenue and Customs Prosecutions
42    Inspection
Money and property
43    Expenditure
44    Payment into Consolidated Fund
45    Remuneration, &c.
46    Accounts
47    Payment out of Consolidated Fund
48    Transfer of property, &c.: general
49    Transfer of property, &c.: Prosecutions Office
General
50    Consequential amendments, &c.
51    Interpretation
52    Repeals
53    Commencement
54    Transitional: general
55    Transitional: penalties
56    Extent
57    Short title
Schedule 1   —    Former Inland Revenue Matters
Schedule 2   —    Functions of Commissioners and Officers: Restrictions, &c.
Part 1   —
General
Commissioners for Revenue and Customs Bill v
Part 2   —
Use of Information
Schedule 3   —    Revenue and Customs Prosecutions Office
Schedule 4   —    Consequential Amendments, &c.
Schedule 5   —    Repeals

© Parliamentary copyright 2005	Revised 28 January 2005