| Guvnor

Enforced by: HMRC
Status: Amended (in force with amendments)

What it defines

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

61 other provisions — procedural and definitional

s.001 The Commissioners

s.002 Officers of Revenue and Customs

s.003 Declaration of confidentiality

s.004 “Her Majesty’s Revenue and Customs”

s.005 Commissioners' initial functions

s.006 Officers' initial functions

s.007 Former Inland Revenue matters

s.008 Power to transfer functions

s.008 The Extractive Industries Transparency Initiative

s.009 Ancillary powers

s.010 The Valuation Office

s.011 Treasury directions

s.012 Commissioners' arrangements

s.013 Exercise of Commissioners' functions by officers

s.014 Delegation

s.015 Agency: Scotland, Northern Ireland and Wales

s.016 Restrictions, &c.

s.016 Charter of standards and values

s.017 Use of information

s.018 Confidentiality

s.019 Wrongful disclosure

s.020 Public interest disclosure

s.021 Disclosure to prosecuting authority

s.022 Data protection, &c.

s.023 Freedom of information

s.024 Evidence

s.025 Conduct of civil proceedings

s.025 Certificates of debt

s.026 Rewards

s.027 Inspection

s.028 Complaints and misconduct: England and Wales

s.028 Complaints and misconduct: Northern Ireland

s.029 Confidentiality, &c.

s.030 Impersonation

s.031 Obstruction

s.032 Assault

s.033 Power of arrest

s.034 The Revenue and Customs Prosecutions Office

s.035 Functions

s.036 Functions: supplemental

s.037 Prosecutors

s.038 Conduct of prosecutions on behalf of the Office

s.039 Designation of non-legal staff

s.040 Confidentiality

s.041 Disclosure of information to Director of Revenue and Customs Prosecutions

s.042 Inspection

s.043 Expenditure

s.044 Payment into Consolidated Fund

s.045 Remuneration, &c.

s.046 Accounts

s.047 Payment out of Consolidated Fund

s.048 Transfer of property, &c.: general

s.049 Transfer of property, &c.: Prosecutions Office

s.050 Consequential amendments, &c.

s.051 Interpretation

s.052 Repeals

s.053 Commencement

s.054 Transitional: general

s.055 Transitional: penalties

s.056 Extent

s.057 Short title

Schedules

0 of 198 shown

198 other schedules

s.sch001 Capital gains tax.

s.sch001 The issue of bank notes.

s.sch001 National insurance contributions.

s.sch001 The National Insurance Fund.

s.sch001 The national minimum wage.

s.sch001 Oil and gas royalties.

s.sch001 Payment of or in lieu of rates.

s.sch001 Payment in lieu of tax reliefs, in so far as...

s.sch001 Pension schemes.

s.sch001 Petroleum revenue tax.

s.sch001 Rating lists.

s.sch001 Charities.

s.sch001 Recovery of taxes due in other member States, in relation...

s.sch001 Stamp duty.

s.sch001 Stamp duty land tax.

s.sch001 Stamp duty reserve tax.

s.sch001 Statutory adoption pay.

s.sch001 Statutory maternity pay.

s.sch001 Statutory paternity pay.

s.sch001 . . . . . . . . . ....

s.sch001 Statutory shared parental pay.

s.sch001 Statutory parental bereavement pay.

s.sch001 Statutory neonatal care pay.

s.sch001 Statutory sick pay.

s.sch001 Student loans.

s.sch001 Valuation lists in relation to council tax.

s.sch001 Child benefit.

s.sch001 Valuation of property.

s.sch001 Working tax credit.

s.sch001 Child tax credit.

s.sch001 Child trust funds.

s.sch001 Corporation tax (and amounts assessable or chargeable as if they...

s.sch001 Guardian’s allowance.

s.sch001 Income tax.

s.sch001 Inheritance tax.

s.sch002 . . . . . . . . . ....

s.sch002 In section 163(1) of the Finance Act 1998 (adoption of...

s.sch002 . . . . . . . . . ....

s.sch002 General

s.sch002 . . . . . . . . . ....

s.sch002 General

s.sch002 The Commissioners may supply information in accordance with section 24...

s.sch002 The Commissioners may supply information in accordance with section 39...

s.sch002 The Commissioners may supply information under section 20 of the...

s.sch002 The Commissioners may supply information in accordance with section 350...

s.sch002 Information may be supplied in accordance with paragraph 4(2) of...

s.sch002 General

s.sch002 The Commissioners may supply information to the Secretary of State...

s.sch002 Section 113(3) of that Act (form of documents) shall have...

s.sch002 Section 8(2) and (3) of the Customs and Excise Management...

s.sch002 (1) Section 11 of that Act (assistance to be rendered...

s.sch002 Sections 167 (untrue declarations, &c.) and 168 (counterfeiting documents, &c.)...

s.sch002 General

s.sch002 Section 10 of the Finance Act 1985 (computer records &c.)...

s.sch002 General

s.sch003 Revenue and Customs Prosecutions Office

s.sch004 In section 14 of the Harbours, Docks and Piers Clauses...

s.sch004 In Schedule 2 to the Parliamentary Commissioner Act 1967 (departments...

s.sch004 In Schedule 8 to that Act (declarations) for “an offence...

s.sch004 The Income Tax (Earnings and Pensions) Act 2003 shall be...

s.sch004 (1) For the expression “the Inland Revenue”, wherever it appears,...

s.sch004 (1) In the following provisions for “they” or “them” in...

s.sch004 In section 43(1) for “the Board’s decision” substitute “ the...

s.sch004 In section 58(3) for “are” substitute “ is ”.

s.sch004 In section 65— (a) in subsection (3) for “are” substitute...

s.sch004 In section 79(2) for “are” substitute “ is ”.

s.sch004 In section 96— (a) in subsection (2) for “are” substitute...

s.sch004 In section 179(3) for “the Inland Revenue are” substitute “...

s.sch004 The Taxes Management Act 1970 shall be amended as follows....

s.sch004 In section 183(1)(a) for “require” substitute “ requires ”.

s.sch004 In section 312(5) for “have” substitute “ has ”.

s.sch004 In section 344(3) for “are satisfied” substitute “ is satisfied...

s.sch004 In section 392(4) and (5) for “are satisfied” substitute “...

s.sch004 In section 511(2)— (a) in paragraph (a) for “are” substitute...

s.sch004 In section 514(2)— (a) in paragraph (a) for “are” substitute...

s.sch004 In section 647(3)(b) for “is” substitute “ are ”.

s.sch004 In section 684, in paragraph 8 of the list of...

s.sch004 In section 715(3)(b) for “Inland Revenue’s refusal to approve” substitute...

s.sch004 Section 720 (meaning of “Inland Revenue”, &c) shall cease to...

s.sch004 For section 1 (taxes for which Inland Revenue responsible) substitute—...

s.sch004 In Part 2 of Schedule 1, omit the entries for...

s.sch004 In Schedule 2— (a) in paragraph 81—

s.sch004 In Schedule 3— (a) in paragraph 40—

s.sch004 In Schedule 4— (a) in paragraph 28—

s.sch004 In Schedule 5— (a) in paragraph 46—

s.sch004 The Finance Act 2003 shall be amended as follows.

s.sch004 In section 129(6) (relief for certain leases) for “section 10...

s.sch004 In section 130(6) (registered social landlords: treatment of certain leases)...

s.sch004 In section 4 of the Dealing in Cultural Objects (Offences)...

s.sch004 In section 27 of the Criminal Justice Act 2003 (interpretation)—...

s.sch004 Section 6(3) and (4) and Parts II and III of...

s.sch004 In section 29 of that Act (new method of instituting...

s.sch004 The Income Tax (Trading and Other Income) Act 2005 shall...

s.sch004 (1) For the expression “the Inland Revenue”, wherever it appears,...

s.sch004 (1) In section 75(5)— (a) for “have” substitute “ has...

s.sch004 (1) In section 878(1), omit the definitions of “the Board...

s.sch004 Section 111(2) (valuation: obstruction) shall cease to have effect.

s.sch004 In Part I of Schedule 1 (declarations: general and special...

s.sch004 Section 127 of the Finance Act 1972 (exchange of information...

s.sch004 In section 1B of the Biological Weapons Act 1974 (Customs...

s.sch004 (1) Section 27A of the Health and Safety at Work...

s.sch004 (1) Article 29A of the Health and Safety at Work...

s.sch004 In Schedule (B) to the Public Revenue and Consolidated Fund...

s.sch004 The Customs and Excise Management Act 1979 shall be amended...

s.sch004 The following provisions shall cease to have effect—

s.sch004 In section 1(1) (interpretation)— (a) for the definition of “assigned...

s.sch004 In section 145 (institution of proceedings)— (a) in subsection (1),...

s.sch004 In section 146A(7) (time limits), for the words from “means”...

s.sch004 . . . . . . . . . ....

s.sch004 In section 152(a) (power to compound offences, &c.) for “compound...

s.sch004 For section 155(1), substitute— “ An officer of Revenue and...

s.sch004 In section 171 (offences and penalties) after subsection (4) (offence...

s.sch004 In paragraph 6(3) of Schedule 1A to the Judicial Pensions...

s.sch004 In section 10 of the Exchequer and Audit Departments Act...

s.sch004 Sections 37 to 37B of the Police and Criminal Evidence...

s.sch004 Section 114(4) of the Police and Criminal Evidence Act 1984...

s.sch004 The Debtors (Scotland) Act 1987 shall be amended as follows....

s.sch004 In section 1(5)(d) (cases where time to pay directions not...

s.sch004 In section 5(4)(d) (cases where time to pay orders not...

s.sch004 (1) In section 3(1) and (2) of the Criminal Justice...

s.sch004 (1) Section 37 of the Consumer Protection Act 1987 (disclosure...

s.sch004 In section 816 of the Income and Corporation Taxes Act...

s.sch004 After section 182(10) of the Finance Act 1989 (disclosure) insert—...

s.sch004 In section 11 of the Game Laws Amendment (Scotland) Act...

s.sch004 Article 85(3) of the Police and Criminal Evidence (Northern Ireland)...

s.sch004 In section 21(2)(a) of the Criminal Justice (International Co-operation) Act...

s.sch004 In Schedule 2 to the Child Support Act 1991 (provision...

s.sch004 In section 171 of the Social Security Contributions and Benefits...

s.sch004 The Social Security Administration Act 1992 shall be amended as...

s.sch004 In section 122ZA (disclosure of tax information)—

s.sch004 In section 122AA (disclosure of contributions information)—

s.sch004 For section 161(1) (the National Insurance Fund) substitute—

s.sch004 In section 167(1) of the Social Security Contributions and Benefits...

s.sch004 . . . . . . . . . ....

s.sch004 The Inland Revenue Regulation Act 1890 shall cease to have...

s.sch004 In section 116AA of the Social Security Administration (Northern Ireland)...

s.sch004 In section 158 of the Pension Schemes Act 1993 (disclosure)...

s.sch004 In section 154 of the Pension Schemes (Northern Ireland) Act...

s.sch004 In Schedule 7 to the Finance Act 1994 (insurance premium...

s.sch004 The Value Added Tax Act 1994 shall be amended as...

s.sch004 In Schedule 3B (supply of electronic services in member States)...

s.sch004 In Schedule 11 (administration, &c.) for paragraph 1 substitute— The Commissioners for Her Majesty’s Revenue and Customs shall be...

s.sch004 Section 90(5) of the Trade Marks Act 1994 (destination of...

s.sch004 (1) In section 91 of that Act (disclosure by Commissioners...

s.sch004 In section 60 of the Drug Trafficking Act 1994 (prosecution...

s.sch004 The Public Accounts and Charges Act 1891 (the only extant...

s.sch004 Section 158 of the Finance Act 1995 (amendment of the...

s.sch004 Section 303 of the Merchant Shipping Act 1995 (expenses of...

s.sch004 For section 22(4)(e) and (f) of the Criminal Appeal Act...

s.sch004 (1) Section 30 of the Criminal Law (Consolidation) (Scotland) Act...

s.sch004 In section 30A of the Chemical Weapons Act 1996 (prosecutions...

s.sch004 In Schedule 5 to the Finance Act 1996 (landfill tax)...

s.sch004 In section 21 of the Landmines Act 1998 (Customs and...

s.sch004 Section 145 of the Finance Act 1998 (accounting for property...

s.sch004 Schedule 18 to that Act (company tax returns &c.) shall...

s.sch004 In section 51B(9) of the Crime and Disorder Act 1998...

s.sch004 In paragraph 6(3) of Schedule 2A to the Judicial Pensions...

s.sch004 The Scotland Act 1998 shall be amended as follows.

s.sch004 In section 77 (accounting for additional Scottish tax)—

s.sch004 Section 78(8) (tax reduction: destination of receipts) shall cease to...

s.sch004 The Social Security Contributions (Transfer of Functions etc.) Act 1999...

s.sch004 For section 3(1) to (5) (management of contributions) substitute—

s.sch004 Section 7 (use of information) shall cease to have effect....

s.sch004 In section 135(2) of the Finance Act 1999 (lending to...

s.sch004 At the end of section 2 of the Crown Prosecution...

s.sch004 In section 121 of the Terrorism Act 2000 (interpretation) for...

s.sch004 The Finance Act 2000 shall be amended as follows.

s.sch004 In paragraph 6(3) of Schedule 2A to the County Courts...

s.sch004 Section 148(2) (use of minimum wage information) shall cease to...

s.sch004 In Schedule 6 (climate change levy) paragraph 140 (destination of...

s.sch004 The Capital Allowances Act 2001 shall be amended as follows....

s.sch004 (1) For “the Inland Revenue”, wherever that expression appears, substitute...

s.sch004 In section 51 (disclosure) — (a) in subsection (1), for...

s.sch004 Section 576 (meaning of “the Inland Revenue”, &c) shall cease...

s.sch004 In Part 2 of Schedule 1— (a) the entry for...

s.sch004 In section 53 of the Anti-terrorism, Crime and Security Act...

s.sch004 For section 2 of the Tax Credits Act 2002 (functions...

s.sch004 Section 40(1)(a) of that Act (annual reports) shall cease to...

s.sch004 In paragraph 6(3) of Schedule 3 to the Resident Magistrates'...

s.sch004 For section 53 of that Act, susbtitute— General functions of...

s.sch004 Paragraph 2 of Schedule 5 to that Act (use and...

s.sch004 To the extent that the Tax Credits Act 1999 (c....

s.sch004 Section 5 of the Employment Act 2002 (functions of Inland...

s.sch004 The Finance Act 2002 shall be amended as follows.

s.sch004 (1) In section 135 (requirement to use electronic communications)—

s.sch004 In Schedule 13 (tax relief for expenditure on vaccine research,...

s.sch004 In section 72(9) of the Proceeds of Crime Act 2002...

s.sch004 In section 436 of that Act (disclosure of information to...

s.sch004 In section 451 of that Act (Customs and Excise prosecutions)—...

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Commissioners for Revenue and Customs Act 2005

What it defines

Schedules