Commissioners for Revenue and Customs Act 2005 section 15

Agency: Scotland, Northern Ireland and Wales

Section 15 enables HMRC to enter into agency arrangements with the devolved governments of Scotland, Northern Ireland, and Wales by treating the Commissioners and officers of Revenue and Customs as having the appropriate legal status under each nation's devolution legislation.

• For the purposes of agency arrangements under the Scotland Act 1998, both the Commissioners and officers of Revenue and Customs are treated as a Minister of the Crown
• For the purposes of agency arrangements under the Northern Ireland Act 1998, both the Commissioners and officers of Revenue and Customs are similarly treated as a Minister of the Crown
• For the purposes of agency arrangements under the Government of Wales Act 2006, both the Commissioners and officers of Revenue and Customs are treated as a relevant authority
• This legal treatment enables HMRC to act on behalf of, or delegate functions to, the devolved administrations across all three nations