What did paragraph 17 of Schedule 2 to the Commissioners for Revenue and Customs Act 2005 originally do?

Paragraph 17 of Schedule 2 made consequential amendments to the Immigration and Asylum Act 1999 following the merger of the Inland Revenue and Customs and Excise into HM Revenue and Customs. It updated cross-references in immigration legislation to reflect the newly created HMRC department under United Kingdom law.

Has paragraph 17 of Schedule 2 to the Commissioners for Revenue and Customs Act 2005 been repealed?

Yes, paragraph 17 has been fully repealed by the UK Borders Act 2007, specifically through sections 40(6)(c) and 59(2) and the Schedule to that Act. The repeal was commenced by The UK Borders Act 2007 (Commencement No. 1 and Transitional Provisions) Order 2008 (SI 2008/99), article 2(m)(n).

Where can current provisions on HMRC's role in immigration matters be found?

Any relevant provisions concerning HMRC's role in immigration matters are now found in the UK Borders Act 2007 and subsequent legislation rather than in paragraph 17 of Schedule 2 to the Commissioners for Revenue and Customs Act 2005, which has been repealed in its entirety.

Does paragraph 17 of Schedule 2 impose any current legal obligations?

No, paragraph 17 imposes no current obligations or requirements. The provision now appears in the legislation simply as '17 ...' indicating its content has been removed. It is of historical interest only, and firms reviewing HMRC-related legislation need not concern themselves with it.

Commissioners for Revenue and Customs Act 2005 section Sch 2 para 17

Immigration and Asylum Act 1999

Schedule 2, paragraph 17 originally amended the Immigration and Asylum Act 1999 as a consequence of the creation of HMRC, but has since been repealed.

Paragraph 17 of Schedule 2 made consequential amendments to the Immigration and Asylum Act 1999 following the merger of the Inland Revenue and Customs and Excise into HMRC.
The paragraph has been fully repealed and no longer has any operative effect.
The repeal was carried out by the UK Borders Act 2007, which replaced the relevant provisions with updated ones.
The repeal took effect under the UK Borders Act 2007 (Commencement No. 1 and Transitional Provisions) Order 2008.

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