Office of Public Sector Information
Section 34
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).
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 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.
6 (1) As soon as is reasonably practicable after the end of each financial year the Director shall send to the Attorney General a report on the exercise of the Director’s functions during that year.
(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 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.
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
(b) end with the following 31st March.
8 Service as the Director or a member of the Office is service in the civil service of the State.
Section 50
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” 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 Customs”.
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.
3 In section 10 of the Exchequer and Audit Departments Act 1866 (revenues payable to the Bank of England)—
(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.
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.”
5 The Inland Revenue Regulation Act 1890 shall cease to have effect.
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) shall cease to have effect.
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” substitute “the Commissioners for Her Majesty’s Revenue and Customs”.
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” substitute “the Commissioners for Her Majesty’s Revenue and Customs”.
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 Revenue” substitute “the Commissioners for Her Majesty’s Revenue and Customs”.
10 In Schedule 2 to the Parliamentary Commissioner Act 1967 (departments etc. subject to investigation)—
(a) omit “Customs and Excise.”,
(b) omit “Inland Revenue”, and
(c) at the appropriate place insert “Her Majesty’s Revenue and Customs”.
11 The Taxes Management Act 1970 shall be amended as follows.
12 For section 1 (taxes for which Inland Revenue responsible) substitute—
The Commissioners for Her Majesty’s Revenue and Customs shall be 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 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 Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30),”.
16 Section 127 of the Finance Act 1972 (exchange of information between the Inland Revenue and Customs and Excise) shall cease to have effect.
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” 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”,
(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”,
(d) omit subsection (6), and
(e) for the heading substitute “Revenue and Customs prosecutions”.
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.
(2) In subsection (1)—
(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”.
(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”.
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 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 “the Commissioners for Her Majesty’s Revenue and Customs”.
(4) The heading to that Article becomes “Information communicated by Commissioners for Revenue and Customs”.
20 The Customs and Excise Management Act 1979 shall be amended as follows.
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),
(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),
(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 Commissioners, or officers of Revenue and Customs, have a power or duty;”, and
(b) for the definition of “the Commissioners” substitute—
““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—
(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.”,
(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
(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—
“(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 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 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 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—
“(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).”
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”.
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.
31 Section 114(4) of the Police and Criminal Evidence Act 1984 (application to Revenue and Customs) shall cease to have effect.
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 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”.
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 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)”,
(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
(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 and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.”
36 (1) Section 37 of the Consumer Protection Act 1987 (disclosure by Commissioners of Customs and Excise) shall be amended as follows.
(2) In subsection (1)—
(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”.
(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”.
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 “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).”
38 Section 112(5) of the Copyright, Designs and Patents Act 1988 (fees) shall cease to have effect.
39 After section 182(10) of the Finance Act 1989 (disclosure) insert—
“(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.”
40 Article 85(3) of the Police and Criminal Evidence (Northern Ireland) Order 1989 shall cease to have effect.
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”.
42 In Schedule 2 to the Child Support Act 1991 (provision of information to Secretary of State)—
(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—
“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).”
43 In section 171 of the Social Security Contributions and Benefits Act 1992 (interpretation), in the definition of “employee” for “the Inland Revenue” substitute “Her Majesty’s Revenue and Customs”.
44 The Social Security Administration Act 1992 shall be amended as follows.
45 In section 122ZA (disclosure of tax information)—
(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 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 meaning of section 18 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 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.”
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”.
49 In section 116ZA of that Act (disclosure of tax information)—
(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 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)”, and
(b) in subsection (5) for “the Inland Revenue” substitute “the 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” substitute “Revenue and Customs officials (within the meaning of section 18 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 Revenue and Customs”.
51 In section 158 of the Pension Schemes Act 1993 (disclosure)
(a) for “persons employed in relation to the Inland Revenue” substitute, 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 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).”
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”,
(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 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).”
53 In Schedule 7 to the Finance Act 1994 (insurance premium tax) paragraph 32 (destination of receipts) shall cease to have effect.
54 The Value Added Tax Act 1994 shall be amended as follows.
55 In Schedule 3B (supply of electronic services in member States) for 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 be responsible for the collection and management of VAT.”
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 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 and Customs”.
(2) The heading to that section becomes “Power of Commissioners for Revenue and Customs to disclose information.”
59 In section 60 of the Drug Trafficking Act 1994 (prosecution by order of the 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”,
(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,
(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”.
60 Section 158 of the Finance Act 1995 (amendment of the Exchequer and Audit Departments Act 1866) shall cease to have effect.
61 Section 303 of the Merchant Shipping Act 1995 (expenses of the Commissioners of Customs and Excise) shall cease to have effect.
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,
(f) in relation to the Revenue and Customs Prosecutions Office, the Director of Revenue and Customs Prosecutions,”.
63 (1) Section 30 of the Criminal Law (Consolidation) (Scotland) Act 1995 (disclosure of information) shall be amended as follows.
(2) In subsection (1)—
(a) for “subject to an obligation of secrecy under the Taxes Management Act 1970” substitute “to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)”,
(b) for “the Commissioners of Inland Revenue or an officer of those 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 Management Act 1970” substitute “and is not information to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2)”.
(4) At the end add—
“(7) In subsection (1) above “former Inland Revenue matter” means 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.”
64 In section 30A of the Chemical Weapons Act 1996 (prosecutions for a 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 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
(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 Act 2005