Commissioners for Revenue and Customs Act 2005 section 6

Officers' initial functions

Section 6 transfers the powers and duties previously held by various categories of Customs and Excise staff to the officers of the merged department, HM Revenue and Customs.

• All statutory functions previously assigned to any type of Customs and Excise officer are automatically transferred to officers of Revenue and Customs.
• The transfer covers eight different historical descriptions of Customs and Excise staff, from officers and collectors to persons acting under the authority of the former Commissioners.
• These transferred powers may not be used in relation to matters inherited from the former Inland Revenue, as restricted by section 7.
• The section is also subject to section 35, which deals with the prosecution functions of officers.