Commissioners for Revenue and Customs Act 2005 section 51

Interpretation

Section 51 defines the key terms used throughout the Commissioners for Revenue and Customs Act 2005, including "enactment", "officer of Revenue and Customs", "revenue" and "function", and clarifies the scope of HMRC's functions in relation to devolved taxes.

• "Enactment" is broadly defined to include legislation from the UK Parliament, the Scottish Parliament, the National Assembly for Wales and the Northern Ireland Assembly, as well as instruments made under any of those
• "Function" means any power or duty, including ancillary powers or duties, conferred on HMRC by this Act or any subsequent legislation — but excluding functions relating to devolved taxes in Scotland or Wales conferred by their respective parliaments
• References to the "collection and management" of revenue in this Act or future legislation carry the same meaning as the older phrase "care and management" of revenue used in earlier laws
• References to information "acquired" in connection with a matter also cover information "held" in connection with that matter