Commissioners for Revenue and Customs Act 2005 section 52

Repeals

Section 52 removes a number of outdated legal provisions, either because they were already obsolete before HMRC was formed or because the 2005 Act introduces replacement provisions.

• Several sections of the Customs and Excise Management Act 1979 are repealed, covering matters such as inquiries, bribery, kidnapping of officers, signalling to smugglers, armed offender penalties, penalty mitigation, early prison discharge, and false scales
• The obstruction of valuation provision in section 111(2) of the Taxes Management Act 1970 is also repealed
• Further repeals of other enactments are set out in Schedule 5 to the 2005 Act, each repealed to the extent specified in that schedule
• These repeals form part of the broader legislative housekeeping accompanying the creation of HMRC, ensuring that superseded or redundant provisions are formally removed from the statute book