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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]

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

Schedules

Contents

Schedule 1 Former Inland Revenue Matters [CRCA 2005 Sch 1] Section commentary
Schedule 2 Functions of Commissioners and Officers: Restrictions, etc. [CRCA 2005 Sch 2] 16 sections
Schedule 3 Revenue and Customs Prosecutions Office [CRCA 2005 Sch 3] Section commentary
Schedule 4 Consequential Amendments, etc. [CRCA 2005 Sch 4] Section commentary
Schedule 5 Repeals [CRCA 2005 Sch 5] Section commentary

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