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Commissioners for Revenue and Customs Act 2005

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

Part 2 – Use of Information (para 15-20)

Contents

  • 15. Teaching and Higher Education Act 1998 (c. 30) Section commentary
  • 16. Employment Relations Act 1999 (c. 26) Section commentary
  • 17. Immigration and Asylum Act 1999 (c. 33) Section commentary
  • 18. Financial Services and Markets Act 2000 (c. 8) Section commentary
  • 19. Terrorism Act 2000 (c. 11) Section commentary
  • 20. Nationality, Immigration and Asylum Act 2002 (c. 41) Section commentary

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