What did paragraph 20 of Schedule 2 to the Commissioners for Revenue and Customs Act 2005 originally do?

Paragraph 20 originally contained consequential amendments to the Nationality, Immigration and Asylum Act 2002. These amendments updated references in that Act to reflect the creation of HM Revenue and Customs as a new government department in 2005, replacing its predecessor bodies.

Why was paragraph 20 of Schedule 2 repealed?

Paragraph 20 was repealed by sections 40(6)(c) and 59(2) of, and the Schedule to, the UK Borders Act 2007. The repeal was commenced by The UK Borders Act 2007 (Commencement No. 1 and Transitional Provisions) Order 2008. The changes it originally made were overtaken by the 2007 Act's provisions.

Are there any remaining operative provisions under paragraph 20 of Schedule 2?

No. Paragraph 20 has been repealed in its entirety and now appears in the legislation simply as an ellipsis, indicating its content has been removed. There are no remaining operative provisions for accountants, tax advisers, or other professionals to be aware of under this paragraph.

Do tax advisers or accountants need to take any action regarding paragraph 20?

No action or compliance consideration arises from this paragraph. The amendments it originally made to the Nationality, Immigration and Asylum Act 2002 were entirely overtaken by changes introduced by the UK Borders Act 2007, which repealed paragraph 20 completely via statutory instrument in 2008.

Commissioners for Revenue and Customs Act 2005 Schedule 2 paragraph 20

Nationality, Immigration and Asylum Act 2002

Paragraph 20 of Schedule 2 originally amended the Nationality, Immigration and Asylum Act 2002 but has since been repealed in its entirety.

This paragraph made consequential amendments to the Nationality, Immigration and Asylum Act 2002 following the creation of HMRC
The entire paragraph has been repealed by the UK Borders Act 2007
The repeal was commenced by statutory instrument in 2008
No operative provisions remain in force under this paragraph

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