Commissioners for Revenue and Customs Act 2005 Schedule 5

Repeals

Schedule 5 lists the specific provisions of earlier legislation that are repealed as a consequence of the merger of the Inland Revenue and HM Customs and Excise into the new HM Revenue and Customs.

• Entire Acts repealed include the Inland Revenue Regulation Act 1890 and the Public Accounts and Charges Act 1891, which governed the old separate departments and are no longer needed.
• References to "the Inland Revenue," "the Board of Inland Revenue," and "Customs and Excise" as separate bodies are removed from numerous Acts, including the Capital Allowances Act 2001, the Income Tax (Earnings and Pensions) Act 2003, and the Income Tax (Trading and Other Income) Act 2005.
• Provisions in the Customs and Excise Management Act 1979 dealing with the old departmental structure, oaths, and certain procedural matters are repealed, reflecting that HMRC now operates under a single statutory framework.
• Consequential repeals are made across a wide range of legislation — from the Taxes Management Act 1970 through to the Criminal Justice Act 2003 — to remove outdated cross-references and definitions that related to the former two-department system.