What did paragraph 14 of Schedule 2 to the Commissioners for Revenue and Customs Act 2005 originally do?

Paragraph 14 of Schedule 2 originally made consequential amendments to the Crime (International Co-operation) Act 2003. These amendments updated references in that Act to reflect the establishment of HM Revenue and Customs as the new department, replacing earlier references to predecessor bodies under United Kingdom law.

Has paragraph 14 of Schedule 2 to the Commissioners for Revenue and Customs Act 2005 been repealed?

Yes, paragraph 14 has been wholly repealed and is no longer in force. The repeal was effected by the Criminal Justice and Immigration Act 2008, specifically sections 97(2) and 153(7) and Schedule 28 Part 6, brought into force by the Criminal Justice and Immigration Act 2008 (Commencement No. 2 and Transitional and Saving Provisions) Order 2008 (SI 2008/1586).

Are there any compliance obligations arising from paragraph 14 of Schedule 2 to the Commissioners for Revenue and Customs Act 2005?

No compliance obligations arise from this paragraph. Since its complete repeal by the Criminal Justice and Immigration Act 2008, paragraph 14 is retained in the legislation only as a blank placeholder indicated by an ellipsis. It has no practical legal effect under United Kingdom law for tax advisers or practitioners.

Which legislation repealed paragraph 14 and when did the repeal take effect?

The Criminal Justice and Immigration Act 2008 repealed paragraph 14. The repeal was brought into force by the Criminal Justice and Immigration Act 2008 (Commencement No. 2 and Transitional and Saving Provisions) Order 2008 (SI 2008/1586). The paragraph now appears as an empty placeholder in the Commissioners for Revenue and Customs Act 2005.

Commissioners for Revenue and Customs Act 2005 section Sch 2 para 14

Crime (International Co-operation) Act 2003 (c. 32)

Section Sch 2 para 14 originally amended the Crime (International Co-operation) Act 2003 but has since been repealed entirely.

Paragraph 14 of Schedule 2 to the Commissioners for Revenue and Customs Act 2005 originally made consequential amendments to the Crime (International Co-operation) Act 2003
The paragraph has been wholly repealed and is no longer in force
The repeal was effected by the Criminal Justice and Immigration Act 2008
The repeal took effect under the Criminal Justice and Immigration Act 2008 (Commencement No. 2 and Transitional and Saving Provisions) Order 2008

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