Commissioners for Revenue and Customs Act 2005 Schedule 4

Consequential amendments, etc.

Schedule 4 makes a large number of consequential amendments across many Acts of Parliament, updating terminology and references to reflect the merger of the Inland Revenue and HM Customs and Excise into HM Revenue and Customs (HMRC).

• References to "the Inland Revenue," "Commissioners of Inland Revenue," and "Commissioners of Customs and Excise" throughout UK legislation are replaced with "Commissioners for Her Majesty's Revenue and Customs" or "officers of Revenue and Customs" as appropriate.
• Several older statutes and provisions are repealed entirely, including the Inland Revenue Regulation Act 1890, the Public Accounts and Charges Act 1891, and provisions governing the separate appointment, remuneration, and privileges of the former Customs and Excise Commissioners.
• Prosecution powers previously held by the Commissioners of Customs and Excise are transferred to the Director of Revenue and Customs Prosecutions and the new HMRC Commissioners, affecting Acts covering biological weapons, drug trafficking, chemical weapons, landmines, nuclear weapons, dealing in cultural objects, and proceeds of crime.
• Tax-specific legislation — including the Taxes Management Act 1970, the Capital Allowances Act 2001, the Income Tax (Earnings and Pensions) Act 2003, and the Income Tax (Trading and Other Income) Act 2005 — is updated throughout, replacing "the Inland Revenue" with "an officer of Revenue and Customs" and "the Board of Inland Revenue" with "the Commissioners for Her Majesty's Revenue and Customs," with associated grammatical corrections from plural to singular verb forms.

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