What did Schedule 2, paragraph 1 of the Commissioners for Revenue and Customs Act 2005 originally do?

Schedule 2, paragraph 1 originally made a consequential amendment relating to the Wireless Telegraphy Act 2006. It was part of a series of amendments reflecting the merger of the Inland Revenue and HM Customs and Excise into HM Revenue and Customs (HMRC) under United Kingdom law.

Why was paragraph 1 of Schedule 2 of the Commissioners for Revenue and Customs Act 2005 repealed?

Paragraph 1 was repealed in its entirety by the Serious Crime Act 2007, specifically through section 94(1), Schedule 12 paragraph 30(a), and Schedule 14. The repeal was brought into force by The Serious Crime Act 2007 (Commencement No. 1) Order 2008 (SI 2008/219), under article 2(b)(d)(iii).

Does Schedule 2, paragraph 1 of the Commissioners for Revenue and Customs Act 2005 have any current legal effect?

No, paragraph 1 of Schedule 2 no longer contains any operative text. It appears in legislation simply as an ellipsis, indicating its content has been removed from the statute book. Accountants and professionals can disregard this paragraph entirely as it has no current legal effect.

What should professionals do if they encounter a blank paragraph 1 in Schedule 2 of the Commissioners for Revenue and Customs Act 2005?

If a firm reviewing the Act notices that Schedule 2, paragraph 1 appears blank or with ellipsis marks, this simply means the provision was repealed by the Serious Crime Act 2007. No action or compliance consideration arises from this paragraph under current United Kingdom law.

Commissioners for Revenue and Customs Act 2005 section Schedule 2 paragraph 1

Wireless Telegraphy Act 2006

Schedule 2, paragraph 1 originally made a consequential amendment relating to the Wireless Telegraphy Act 2006, but this provision has since been repealed.

This paragraph originally amended legislation relating to the Wireless Telegraphy Act 2006 as a consequence of the creation of HMRC
The provision has been fully repealed by the Serious Crime Act 2007
The repeal took effect through a commencement order in 2008 (SI 2008/219)
No operative text remains in force under this paragraph

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