Skip to main content
Taxworld Logo
  • Membership
  • Tax Guide 2026–27 All Tax Guides Finance Act 2025 All Finance Acts See all publications →
  • Tax Planning for Non-Doms: Ireland 2024 See all events →
  • Blog Legislation
  • Company
Log in Get Started 🇮🇪
Get Started
Taxworld Logo
Membership
Publications
Tax Guide 2026–27 All Tax Guides Finance Act 2025 All Finance Acts See all publications
Events
Tax Planning for Non-Doms: Ireland 2024 See all events
Resources
Blog Legislation
Company
Log in Get Started

Commissioners for Revenue and Customs Act 2005

▸ Commissioners and officers (ss 1-4)
  • Section 1 – The Commissioners [CRCA 2005 s 1]
  • Section 2 – Officers of Revenue and Customs [CRCA 2005 s 2]
  • Section 3 – Declaration of confidentiality [CRCA 2005 s 3]
  • Section 4 – "Her Majesty’s Revenue and Customs" [CRCA 2005 s 4]
▸ Functions (ss 5-10)
  • Section 5 – Commissioners’ initial functions [CRCA 2005 s 5]
  • Section 6 – Officers’ initial functions [CRCA 2005 s 6]
  • Section 7 – Former Inland Revenue matters [CRCA 2005 s 7]
  • Section 8 – Power to transfer functions [CRCA 2005 s 8]
  • Section 8A – The Extractive Industries Transparency Initiative [CRCA 2005 s 8A]
  • Section 9 – Ancillary powers [CRCA 2005 s 9]
  • Section 10 – The Valuation Office [CRCA 2005 s 10]
▸ Exercise of functions (ss 11-16A)
  • Section 11 – Treasury directions [CRCA 2005 s 11]
  • Section 12 – Commissioners’ arrangements [CRCA 2005 s 12]
  • Section 13 – Exercise of Commissioners’ functions by officers [CRCA 2005 s 13]
  • Section 14 – Delegation [CRCA 2005 s 14]
  • Section 15 – Agency: Scotland, Northern Ireland and Wales [CRCA 2005 s 15]
  • Section 16 – Restrictions, etc. [CRCA 2005 s 16]
  • Section 16A – Charter of standards and values [CRCA 2005 s 16A]
▸ Information (ss 17-23)
  • Section 17 – Use of information [CRCA 2005 s 17]
  • Section 18 – Confidentiality [CRCA 2005 s 18]
  • Section 19 – Wrongful disclosure [CRCA 2005 s 19]
  • Section 20 – Public interest disclosure [CRCA 2005 s 20]
  • Section 21 – Disclosure to prosecuting authority [CRCA 2005 s 21]
  • Section 22 – Data protection, etc. [CRCA 2005 s 22]
  • Section 23 – Freedom of information [CRCA 2005 s 23]
▸ Proceedings (ss 24-26)
  • Section 24 – Evidence [CRCA 2005 s 24]
  • Section 25 – Conduct of civil proceedings [CRCA 2005 s 25]
  • Section 25A – Certificates of debt [CRCA 2005 s 25A]
  • Section 26 – Rewards [CRCA 2005 s 26]
▸ Inspection and complaints (ss 27-29)
  • Section 27 – Inspection [CRCA 2005 s 27]
  • Section 28 – Complaints and misconduct: England and Wales [CRCA 2005 s 28]
  • Section 29 – Confidentiality, etc. [CRCA 2005 s 29]
▸ Offences (ss 30-33)
  • Section 30 – Impersonation [CRCA 2005 s 30]
  • Section 31 – Obstruction [CRCA 2005 s 31]
  • Section 32 – Assault [CRCA 2005 s 32]
  • Section 33 – Power of arrest [CRCA 2005 s 33]
▸ Prosecutions (ss 34-42)
  • Section 34 – The Revenue and Customs Prosecutions Office [CRCA 2005 s 34]
  • Section 35 – Functions [CRCA 2005 s 35]
  • Section 36 – Functions: supplemental [CRCA 2005 s 36]
  • Section 37 – Prosecutors [CRCA 2005 s 37]
  • Section 38 – Conduct of prosecutions on behalf of the Office [CRCA 2005 s 38]
  • Section 39 – Designation of non-legal staff [CRCA 2005 s 39]
  • Section 40 – Confidentiality [CRCA 2005 s 40]
  • Section 41 – Disclosure of information to Director of Revenue and Customs [CRCA 2005 s 41]
  • Section 42 – Inspection [CRCA 2005 s 42]
▸ Money and property (ss 43-49)
  • Section 43 – Expenditure [CRCA 2005 s 43]
  • Section 44 – Payment into Consolidated Fund [CRCA 2005 s 44]
  • Section 45 – Remuneration, etc. [CRCA 2005 s 45]
  • Section 46 – Accounts [CRCA 2005 s 46]
  • Section 47 – Payment out of Consolidated Fund [CRCA 2005 s 47]
  • Section 48 – Transfer of property, etc.: general [CRCA 2005 s 48]
  • Section 49 – Transfer of property, etc.: Prosecutions Office [CRCA 2005 s 49]
▸ General (ss 50-59)
  • Section 50 – Consequential amendments, etc. [CRCA 2005 s 50]
  • Section 51 – Interpretation [CRCA 2005 s 51]
  • Section 52 – Repeals [CRCA 2005 s 52]
  • Section 53 – Commencement [CRCA 2005 s 53]
  • Section 54 – Transitional: general [CRCA 2005 s 54]
  • Section 55 – Transitional: penalties [CRCA 2005 s 55]
  • Section 56 – Extent [CRCA 2005 s 56]
  • Section 57 – Short title [CRCA 2005 s 57]
▸ Schedules
  • Schedule 1 Former Inland Revenue Matters [CRCA 2005 Sch 1]
  • ▸ Schedule 2 Functions of Commissioners and Officers: Restrictions, etc. [CRCA 2005 Sch 2]
    • Part 1 – General (para 1-14)
    • Part 2 – Use of Information (para 15-20)
  • Schedule 3 Revenue and Customs Prosecutions Office [CRCA 2005 Sch 3]
  • Schedule 4 Consequential Amendments, etc. [CRCA 2005 Sch 4]
  • Schedule 5 Repeals [CRCA 2005 Sch 5]
Schedules / Schedule 2 Functions of Commissioners and Officers: Restrictions, etc. / Part 1 – General (para 1-14)

Part 1 – General (para 1-14)

Contents

  • 1. Wireless Telegraphy Act 2006 (c. 36) [CRCA 2005 Sch 2 para 1] Section commentary
  • 2-3. Taxes Management Act 1970 (c. 9) [CRCA 2005 Sch 2 para 2-3] Section commentary
  • 4-6. Customs and Excise Management Act 1979 (c. 2) [CRCA 2005 Sch 2 para 4-6] Section commentary
  • 7. Police and Criminal Evidence Act 1984 (c. 60) [CRCA 2005 Sch 2 para 7] Section commentary
  • 8. Finance Act 1985 (c. 54) [CRCA 2005 Sch 2 para 8] Section commentary
  • 9. Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12)) [CRCA 2005 Sch 2 para 9] Section commentary
  • 10. Finance Act 1998 (c. 36) [CRCA 2005 Sch 2 para 10] Section commentary
  • 11. Regulation of Investigatory Powers Act 2000 (c. 23) [CRCA 2005 Sch 2 para 11] Section commentary
  • 12-13A. Finance Act 2002 (c. 23) CRCA 2005 Sch 2 para 12-13A] Section commentary
  • 14. Crime (International Co-operation) Act 2003 (c. 32) [CRCA 2005 Sch 2 para 14] Section commentary

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

  • AI tax research with linked legislation and Finance Act changes
  • Commentary, official guidance, publications and training material
  • Case law, appeals and tribunal decisions in one place
Become a member
Taxworld Logo

Empowering your business.

We give accountants, tax consultants, financial advisers and legal advisers exactly what you need so you can solve problems like a pro.

Company

  • Membership
  • About
  • Taxworld Ireland 🇮🇪

Explore

  • Legislation
  • Publications
  • Events

© Copyright 2026 Taxworld

Privacy Policy | Cookies Policy | | Conditions of Use
Support team

Please enter your contact details to begin chatting with us.

Quick check

We use optional analytics cookies to understand how people use our site. Cookie policy