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Commissioners for Revenue and Customs Act 2005

โ–ธ Commissioners and officers
  • Section 1 โ€“ The Commissioners
  • Section 2 โ€“ Officers of Revenue and Customs
  • Section 3 โ€“ Declaration of confidentiality
  • Section 4 โ€“ "Her Majestyโ€™s Revenue and Customs"
โ–ธ Functions
  • Section 5 โ€“ Commissionersโ€™ initial functions
  • Section 6 โ€“ Officersโ€™ initial functions
  • Section 7 โ€“ Former Inland Revenue matters
  • Section 8 โ€“ Power to transfer functions
  • Section 8A โ€“ The Extractive Industries Transparency Initiative
  • Section 9 โ€“ Ancillary powers
  • Section 10 โ€“ The Valuation Office
โ–ธ Exercise of functions
  • Section 11 โ€“ Treasury directions
  • Section 12 โ€“ Commissionersโ€™ arrangements
  • Section 13 โ€“ Exercise of Commissionersโ€™ functions by officers
  • Section 14 โ€“ Delegation
  • Section 15 โ€“ Agency: Scotland, Northern Ireland and Wales
  • Section 16 โ€“ Restrictions, etc.
  • Section 16A โ€“ Charter of standards and values
โ–ธ Information
  • Section 17 โ€“ Use of information
  • Section 18 โ€“ Confidentiality
  • Section 19 โ€“ Wrongful disclosure
  • Section 20 โ€“ Public interest disclosure
  • Section 21 โ€“ Disclosure to prosecuting authority
  • Section 22 โ€“ Data protection, etc.
  • Section 23 โ€“ Freedom of information
โ–ธ Proceedings
  • Section 24 โ€“ Evidence
  • Section 25 โ€“ Conduct of civil proceedings
  • Section 25A โ€“ Certificates of debt
  • Section 26 โ€“ Rewards
โ–ธ Inspection and complaints
  • Section 27 โ€“ Inspection
  • Section 28 โ€“ Complaints and misconduct: England and Wales
  • Section 29 โ€“ Confidentiality, etc.
โ–ธ Offences
  • Section 30 โ€“ Impersonation
  • Section 31 โ€“ Obstruction
  • Section 32 โ€“ Assault
  • Section 33 โ€“ Power of arrest
โ–ธ Prosecutions
  • Section 34 โ€“ The Revenue and Customs Prosecutions Office
  • Section 35 โ€“ Functions
  • Section 36 โ€“ Functions: supplemental
  • Section 37 โ€“ Prosecutors
  • Section 38 โ€“ Conduct of prosecutions on behalf of the Office
  • Section 39 โ€“ Designation of non-legal staff
  • Section 40 โ€“ Confidentiality
  • Section 41 โ€“ Disclosure of information to Director of Revenue and Customs
  • Section 42 โ€“ Inspection
โ–ธ Money and property
  • Section 43 โ€“ Expenditure
  • Section 44 โ€“ Payment into Consolidated Fund
  • Section 45 โ€“ Remuneration, etc.
  • Section 46 โ€“ Accounts
  • Section 47 โ€“ Payment out of Consolidated Fund
  • Section 48 โ€“ Transfer of property, etc.: general
  • Section 49 โ€“ Transfer of property, etc.: Prosecutions Office
โ–ธ General
  • Section 50 โ€“ Consequential amendments, etc.
  • Section 51 โ€“ Interpretation
  • Section 52 โ€“ Repeals
  • Section 53 โ€“ Commencement
  • Section 54 โ€“ Transitional: general
  • Section 55 โ€“ Transitional: penalties
  • Section 56 โ€“ Extent
  • Section 57 โ€“ Short title
โ–ธ Schedules
  • Schedule 1 Former Inland Revenue Matters
  • โ–ธ Schedule 2 Functions of Commissioners and Officers: Restrictions, etc.
    • Part 2 โ€“ Use of Information (para 15-20)
    • Part 1 โ€“ General (para 1-14)
  • Schedule 3 Revenue and Customs Prosecutions Office
  • Schedule 4 Consequential Amendments, etc.
  • Schedule 5 Repeals
Information

Information

Contents

  • Section 17 โ€“ Use of information Section commentary
  • Section 18 โ€“ Confidentiality Section commentary
  • Section 19 โ€“ Wrongful disclosure Section commentary
  • Section 20 โ€“ Public interest disclosure Section commentary
  • Section 21 โ€“ Disclosure to prosecuting authority Section commentary
  • Section 22 โ€“ Data protection, etc. Section commentary
  • Section 23 โ€“ Freedom of information Section commentary

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