Commissioners for Revenue and Customs Act 2005 section 54

Transitional: general

Section 54 deals with the general transitional arrangements needed when functions, staff and responsibilities were transferred from the old Inland Revenue and Customs and Excise bodies to the new HMRC.

• References to functions and responsibilities in the Act include those created by legislation that had been passed but not yet come into force before HMRC was established
• Staff employed by the former Commissioners of Inland Revenue or Commissioners of Customs and Excise automatically transferred to HMRC as if appointed under the new legislation
• Several historic taxes and credits — including development land tax, estate duty, and working families tax credit — are treated as former Inland Revenue matters for the purposes of the Act
• The Treasury may add further historic tax matters to this list by statutory instrument if the relevant law has lapsed but transitional issues may still arise