Commissioners for Revenue and Customs Act 2005 section 50

Consequential amendments, etc.

Section 50 deals with how references to the old Inland Revenue and Customs and Excise departments in existing laws, documents, and instruments are to be read following the creation of HMRC.

• All existing references to the Commissioners of Inland Revenue, the Commissioners of Customs and Excise, or their officers in legislation and documents are automatically read as references to the Commissioners for HMRC or officers of Revenue and Customs, as appropriate.
• References to the Valuation Office of the Inland Revenue are now read as referring to the Valuation Office of HMRC.
• The Treasury may make regulations by statutory instrument (subject to approval by both Houses of Parliament) to formally amend the text of legislation to replace old departmental references with the new HMRC terminology.
• These provisions apply to all relevant legislation and documents, whether created before or after the Act was passed, ensuring continuity for documents still issued in the old form during the transition period.