What did paragraphs 12 to 13A of Schedule 2 to the Commissioners for Revenue and Customs Act 2005 do?

Paragraphs 12, 13 and 13A of Schedule 2 made consequential amendments to the Finance Act 2002 as part of the reorganisation of the United Kingdom tax authorities into HMRC. They updated references and powers within the Finance Act 2002 to reflect the creation of the new single department.

Why were paragraphs 12 to 13A of Schedule 2 repealed?

These paragraphs were repealed because the underlying provisions of the Finance Act 2002 that they amended were themselves superseded or restructured by subsequent legislation. The earlier consequential amendments became redundant, so Parliament formally repealed them through the Finance Act 2007 and Finance Act 2013.

Which Acts repealed paragraphs 12, 13 and 13A of Schedule 2?

Paragraph 12 was repealed by the Finance Act 2007, Schedule 27, Part 5(4). Paragraphs 13 and 13A were both repealed by the Finance Act 2013, Schedule 48, paragraph 21. Each repeal reflected that the amended provisions in the Finance Act 2002 had been overtaken by newer legislation.

Do paragraphs 12 to 13A of Schedule 2 have any current legal effect in the United Kingdom?

No, these paragraphs have no current legal effect whatsoever. They are included in legislative records only for completeness as part of the historical record of the transition to HMRC. Practitioners and advisers need not consider them when interpreting current United Kingdom tax law.

Commissioners for Revenue and Customs Act 2005 section Sch 2 para 12-13A

Finance Act 2002 (c. 23) — repealed paragraphs

Schedule 2, paragraphs 12 to 13A originally made amendments to the Finance Act 2002 as part of the transition to HMRC, but these paragraphs have since been repealed by subsequent Finance Acts.

Paragraphs 12, 13 and 13A of Schedule 2 to the Commissioners for Revenue and Customs Act 2005 amended the Finance Act 2002 as part of the reorganisation of the tax authorities into HMRC
Paragraph 12 was repealed by the Finance Act 2007, Schedule 27, Part 5(4)
Paragraph 13 was repealed by the Finance Act 2013, Schedule 48, paragraph 21
Paragraph 13A was also repealed by the Finance Act 2013, Schedule 48, paragraph 21(a)

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