Commissioners for Revenue and Customs Act 2005 section 8

Power to transfer functions

Section 8 enables functions to be transferred into or out of HMRC by Order in Council, even though HMRC is a non-Ministerial department, and sets out the restrictions and safeguards that apply to such transfers.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.