Commissioners for Revenue and Customs Act 2005

In section 152(a) (power to compound offences, &c.) for “compound any proceedings for an offence” substitute “ compound an offence (whether or not proceedings have been instituted in respect of it) and compound proceedings ”.

27

For section 155(1), substitute— “ An officer of Revenue and Customs or other person authorised by the Commissioners may conduct criminal proceedings relating to an assigned matter before a court of summary jurisdiction in Scotland or Northern Ireland. ”

28

In section 171 (offences and penalties) after subsection (4) (offence by body corporate) insert—

(4A) Subsection (4) shall not apply to an offence which relates to a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).

Judicial Pensions Act 1981 (c. 20)

29

In paragraph 6(3) of Schedule 1A to the Judicial Pensions Act 1981 (transfer of accrued benefits), for “the Inland Revenue” substitute “ the Commissioners for Revenue and Customs ”.

Police and Criminal Evidence Act 1984 (c. 60)

30

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

31

Section 114(4) of the Police and Criminal Evidence Act 1984 (application to Revenue and Customs) shall cease to have effect.

Debtors (Scotland) Act 1987 (c. 18)

32

The Debtors (Scotland) Act 1987 shall be amended as follows.

33

In section 1(5)(d) (cases where time to pay directions not competent) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

34

In section 5(4)(d) (cases where time to pay orders not competent) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

Criminal Justice Act 1987 (c. 38)

35

• (1) In section 3(1) and (2) of the Criminal Justice Act 1987 (disclosure)—

• (a) for “subject to an obligation of secrecy under the Taxes Management Act 1970” substitute “ to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2) ”,

• (b) for “the Commissioners of Inland Revenue or an officer of those Commissioners”, in each place, substitute “ Her Majesty’s Revenue and Customs ”,

• (c) for “an offence relating to inland revenue”, in each place, substitute “ an offence relating to a former Inland Revenue matter ”, and

• (d) for “any member of the Crown Prosecution Service” substitute “ the Revenue and Customs Prosecutions Office ”.

• (2) At the end of section 3 of that Act add—

(8) In subsections (1) and (2) “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.

Consumer Protection Act 1987 (c. 43)

36

• (1) Section 37 of the Consumer Protection Act 1987 (disclosure by Commissioners of Customs and Excise) shall be amended as follows.

• (2) In subsection (1)—

• (a) for “the Commissioners of Customs and Excise” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”,

• (b) after “obtained” insert “ or held ”, and

• (c) for “by the Commissioners” substitute “ by Her Majesty’s Revenue and Customs ”.

• (3) In subsection (3) for “the Commissioners of Customs and Excise” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

• (4) The heading to that section becomes “ Power of Commissioners for Revenue and Customs to disclose information ”.

Income and Corporation Taxes Act 1988 (c. 1)

37

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Copyright, Designs and Patents Act 1988 (c. 48)

38

Section 112(5) of the Copyright, Designs and Patents Act 1988 (fees) shall cease to have effect.

Finance Act 1989 (c. 26)

39

After section 182(10) of the Finance Act 1989 (disclosure) insert—

(10A) In this section, in relation to the disclosure of information “identifiable person” means a person whose identity is specified in the disclosure or can be deduced from it.

Police and Criminal Evidence (Northern Ireland) Order 1989 (SI 1989/1341 (N.I. 12))

40

Article 85 (3) of the Police and Criminal Evidence (Northern Ireland) Order 1989 shall cease to have effect.

Criminal Justice (International Co-operation) Act 1990 (c. 5)

41

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Child Support Act 1991 (c. 48)

42

In Schedule 2 to the Child Support Act 1991 (provision of information to Secretary of State)—

• (a) for “a person employed in relation to the Inland Revenue”, in each place, substitute “ a Revenue and Customs official ”,

• (b) for “the Commissioners of Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”, and

• (c) at the end add—

(3) In this Schedule “Revenue and Customs official” has the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).

Social Security Contributions and Benefits Act 1992 (c. 4)

43

In section 171 of the Social Security Contributions and Benefits Act 1992 (interpretation), in the definition of “employee” for “the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.

Social Security Administration Act 1992 (c. 5)

44

The Social Security Administration Act 1992 shall be amended as follows.

45

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

46

In section 122AA (disclosure of contributions information)—

• (a) in subsection (1)—

• (i) for “persons employed in relation to the Inland Revenue” substitute “ Revenue and Customs officials (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality) ”, and

• (ii) for “the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”, and

• (b) in the heading for “Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.

47

For section 161(1) (the National Insurance Fund) substitute—

(1) The National Insurance Fund shall be maintained under the control and management of the Commissioners for Her Majesty’s Revenue and Customs.

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

48

In section 167(1) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (interpretation), in the definition of “employee” for “the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.

Social Security Administration (Northern Ireland) Act 1992 (c. 8)

49

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

50

In section 116AA of the Social Security Administration (Northern Ireland) Act 1992 (disclosure of contributions information)—

• (a) in subsection (1)—

• (i) for “persons employed in relation to the Inland Revenue” substitute “ Revenue and Customs officials (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality) ”, and

• (ii) for “the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”, and

• (b) in the heading for “Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.

Pension Schemes Act 1993 (c. 48)

51

In section 158 of the Pension Schemes Act 1993 (disclosure)

• (a) for “persons employed in relation to the Inland Revenue” substitute, in each place, “ Revenue and Customs officials ”, and

• (b) at the end add—

(9) In this section “Revenue and Customs officials” has the meaning given by section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).

Pension Schemes (Northern Ireland) Act 1993 (c. 49)

52

In section 154 of the Pension Schemes (Northern Ireland) Act 1993 (disclosure)—

• (a) for “persons employed in relation to the Inland Revenue” substitute, in each place, “ Revenue and Customs officials ”,

• (b) in subsections (5) and (6)(a) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”, and

• (c) at the end add—

(9) In this section “Revenue and Customs officials” has the meaning given by section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).

Finance Act 1994 (c. 9)

53

In Schedule 7 to the Finance Act 1994 (insurance premium tax) paragraph 32 (destination of receipts) shall cease to have effect.

Value Added Tax Act 1994 (c. 23)

54

The Value Added Tax Act 1994 shall be amended as follows.

55

In Schedule 3B (supply of electronic services in member States) for paragraph 21(1)(b) substitute—

(b) section 44 of the Commissioners for Revenue and Customs Act 2005,

.

56

In Schedule 11 (administration, &c.) for paragraph 1 substitute—

(1) The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of VAT.

Trade Marks Act 1994 (c. 26)

57

Section 90(5) of the Trade Marks Act 1994 (destination of fees) shall cease to have effect.

58

• (1) In section 91 of that Act (disclosure by Commissioners of Customs and Excise)—

• (a) for “the Commissioners of Customs and Excise” substitute “ the Commissioners for her Majesty’s Revenue and Customs ”,

• (b) after “obtained” insert “ or is held ”, and

• (c) for “their functions” substitute “ functions of Her Majesty’s Revenue and Customs ”.

• (2) The heading to that section becomes “ Power of Commissioners for Revenue and Customs to disclose information. ”

Drug Trafficking Act 1994 (c. 37)

59

In section 60 of the Drug Trafficking Act 1994 (prosecution by order of the Commissioners)—

• (a) in subsection (1) for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”,

• (b) in subsection (2)—

• (i) for “so instituted” substitute “ instituted by order of the Commissioners ”, and

• (ii) after “an officer” insert “ of Revenue and Customs ”,

• (c) subsection (3) shall cease to have effect,

• (d) in subsection (5)(b) for “by an order made under subsection (1) above” substitute “ in accordance with this section ”,

• (e) in subsection (6) omit the definition of “officer”, and

• (f) for the heading substitute “ Revenue and Customs prosecutions ”.

Finance Act 1995 (c. 4)

60

Section 158 of the Finance Act 1995 (amendment of the Exchequer and Audit Departments Act 1866) shall cease to have effect.

Merchant Shipping Act 1995 (c. 21)

61

Section 303 of the Merchant Shipping Act 1995 (expenses of the Commissioners of Customs and Excise) shall cease to have effect.

Criminal Appeal Act 1995 (c. 35)

62

For section 22(4)(e) and (f) of the Criminal Appeal Act 1995 (documents: public bodies) substitute—

(e) in relation to Her Majesty’s Revenue and Customs, the Commissioners for Her Majesty’s Revenue and Customs, (f) in relation to the Revenue and Customs Prosecutions Office, the Director of Revenue and Customs Prosecutions,

.

Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)

63

• (1) Section 30 of the Criminal Law (Consolidation) (Scotland) Act 1995 (disclosure of information) shall be amended as follows.

• (2) In subsection (1)—

• (a) for “subject to an obligation of secrecy under the Taxes Management Act 1970” substitute “ to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2) ”,

• (b) for “the Commissioners of Inland Revenue or an officer of those Commissioners” substitute “ Her Majesty’s Revenue and Customs ”, and

• (c) for “relating to inland Revenue” substitute “ relating to a former Inland Revenue matter ”.

• (3) In subsection (2), for “other than an enactment contained in the Taxes Management Act 1970” substitute “ and is not information to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2) ”.

• (4) At the end add—

(7) In subsection (1) above “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.

Chemical Weapons Act 1996 (c. 6)

64

In section 30A of the Chemical Weapons Act 1996 (prosecutions for a chemical weapons offence)—

• (a) in subsection (1)—

• (i) for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”,

• (ii) for “to them” substitute “ to the Director or to the Commissioners ”,

• (b) in subsection (3)—

• (i) after “instituted” insert “ by order of the Commissioners ”, and

• (ii) after “an officer” insert “ of Revenue and Customs ”,

• (c) in subsection (4) omit “of Customs and Excise”,

• (d) subsection (6) shall cease to have effect, and

• (e) for the heading substitute “ Revenue and Customs prosecutions ”.

Finance Act 1996 (c. 8)

65

In Schedule 5 to the Finance Act 1996 (landfill tax) paragraph 41 (destination of receipts) shall cease to have effect.

Landmines Act 1998 (c. 33)

66

In section 21 of the Landmines Act 1998 (Customs and Excise prosecutions)—

• (a) in subsection (1)—

• (i) for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”,

• (ii) for “to them” substitute “ to the Director or to the Commissioners ”,

• (b) in subsection (2)—

• (i) after “instituted” insert “ by order of the Commissioners ”, and

• (ii) after “an officer” insert “ of Revenue and Customs ”,

• (c) subsection (3) shall cease to have effect,

• (d) in subsection (4) omit “of Customs and Excise”,

• (e) in subsection (5)(b) for “by an order made under subsection (1) above” substitute “ in accordance with this section ”,

• (f) subsection (6) shall cease to have effect, and

• (g) for the heading substitute “ Revenue and Customs prosecutions ”.

Finance Act 1998 (c. 36)

67

Section 145 of the Finance Act 1998 (accounting for property accepted in satisfaction of tax) shall cease to have effect.

68

Schedule 18 to that Act (company tax returns &c.) shall have effect—

• (a) with the substitution for “the Inland Revenue”, in each place, of “ an officer of Revenue and Customs ”,

• (b) with the omission of paragraph 95 (meaning of references to Inland Revenue), and

• (c) with any other necessary consequential modifications.

Crime and Disorder Act 1998 (c. 37)

69

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Scotland Act 1998 (c. 46)

70

The Scotland Act 1998 shall be amended as follows.

71

In section 77 (accounting for additional Scottish tax)—

• (a) in subsection (7) for “section 10 of the Exchequer and Audit Departments Act 1866 (gross revenues of Board’s department to be paid into that Fund after the making of specified deductions)” substitute “ section 44 of the Commissioners for Revenue and Customs Act 2005 (payment into Consolidated Fund) ”, and

• (b) subsection (8) shall cease to have effect.

72

Section 78(8) (tax reduction: destination of receipts) shall cease to have effect.

Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)

73

The Social Security Contributions (Transfer of Functions etc.) Act 1999 shall be amended as follows.

74

For section 3(1) to (5) (management of contributions) substitute—

(1) The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the collection and management of contributions.

75

Section 7 (use of information) shall cease to have effect.

Finance Act 1999 (c. 16)

76

In section 135(2) of the Finance Act 1999 (lending to the National Loans Fund), for “section 10 of the Exchequer and Audit Departments Act 1866” substitute “ section 44 of the Commissioners for Revenue and Customs Act 2005 ”.

Crown Prosecution Service Inspectorate Act 2000 (c. 10)

77

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Terrorism Act 2000 (c. 11)

78

In section 121 of the Terrorism Act 2000 (interpretation) for the definition of “customs officer” substitute—

“customs officer” means an officer of Revenue and Customs,

.

Finance Act 2000 (c. 17)

79

The Finance Act 2000 shall be amended as follows.

80

Section 148(2) (use of minimum wage information) shall cease to have effect.

81

In Schedule 6 (climate change levy) paragraph 140 (destination of receipts) shall cease to have effect.

Capital Allowances Act 2001 (c. 2)

82

The Capital Allowances Act 2001 shall be amended as follows.

83

• (1) For “the Inland Revenue”, wherever that expression appears, substitute “ an officer of Revenue and Customs ” (except as provided in paragraph 84).

• (2) For “the Board of Inland Revenue”, wherever that expression appears, substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

84

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

85

Section 576 (meaning of “the Inland Revenue”, &c) shall cease to have effect.

86

In Part 2 of Schedule 1—

• (a) the entry for “the Board of Inland Revenue” shall cease to have effect, and

• (b) the entry for “the Inland Revenue” shall cease to have effect.

Anti-terrorism, Crime and Security Act 2001 (c. 24)

87

In section 53 of the Anti-terrorism, Crime and Security Act (Customs and Excise prosecution for a nuclear weapons offence)—

• (a) in subsection (1)—

• (i) for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”, and

• (ii) for “if it appears to them” substitute “ if it appears to the Director or to the Commissioners ”,

• (b) in subsection (3)—

• (i) after “instituted” insert “ by order of the Commissioners ”, and

• (ii) after “an officer” insert “ of Revenue and Customs ”,

• (c) in subsection (4) leave out “of Customs and Excise”,

• (d) omit subsection (6), and

• (e) for the heading substitute “ Revenue and Customs prosecutions ”.

Tax Credits Act 2002 (c. 21)

88

For section 2 of the Tax Credits Act 2002 (functions of Inland Revenue) substitute—

(2) The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of tax credits.

89

Section 40(1)(a) of that Act (annual reports) shall cease to have effect.

90

For section 53 of that Act, susbtitute—

(53) The Commissioners for Her Majesty’s Revenue and Customs shall be responsible for the payment and management of child benefit and guardian’s allowance.

91

Paragraph 2 of Schedule 5 to that Act (use and disclosure of information) shall cease to have effect.

92

To the extent that the Tax Credits Act 1999 (c. 10) is saved by the Tax Credits Act 2002 (Commencement No. 4, Transitional and Savings) Order 2003 (S.I. 2003/962), the modifications made by paragraphs 88 to 91 shall have effect in relation to the relevant provisions of that Act as they have effect in relation to the Tax Credits Act 2002 (c. 21).

Employment Act 2002 (c. 22)

93

Section 5 of the Employment Act 2002 (functions of Inland Revenue) shall cease to have effect.

Finance Act 2002 (c. 23)

94

The Finance Act 2002 shall be amended as follows.

95

• (1) In section 135 (requirement to use electronic communications)—

• (a) in subsection (1) for “the Commissioners of Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”,

• (b) in subsections (2) to (5) for “Inland Revenue”, in each place, substitute “ Revenue and Customs ”, and

• (c) in subsection (10) for the definition of “the Inland Revenue” substitute—

“the Revenue and Customs” means— (a) the Commissioners, (b) any officer of Revenue and Customs, and (c) any other person who for the purposes of electronic communications is acting under the authority of the Commissioners;

.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

96

In Schedule 13 (tax relief for expenditure on vaccine research, &c.) paragraph 26 (deduction of tax credits from Revenue’s gross receipts) shall cease to have effect.

Proceeds of Crime Act 2002 (c. 29)

97

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

98

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

99

In section 451 of that Act (Customs and Excise prosecutions)—

• (a) in subsection (1), for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”,

• (b) for subsection (2) substitute—

(2) Where proceedings under subsection (1) are instituted by the Commissioners, the proceedings must be brought in the name of an officer of Revenue and Customs.

,

• (c) subsection (3) shall cease to have effect,

• (d) in subsection (5) for “customs officer”, in each place, substitute “ officer of Revenue and Customs ”, and

• (e) for the heading substitute “ Revenue and Customs prosecutions ”.

100

In Schedule 8 to that Act (declarations) for “an offence relating to inland revenue,”, in each place, substitute “ an offence relating to a former Inland Revenue matter (being a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30), ”.

Income Tax (Earnings and Pensions) Act 2003 (c. 1)

101

The Income Tax (Earnings and Pensions) Act 2003 shall be amended as follows.

102

• (1) For the expression “the Inland Revenue”, wherever it appears, substitute “ an officer of Revenue and Customs ” (except as provided in paragraphs 109, 117 and 118).

• (2) For the expression “the Board of Inland Revenue”, wherever it appears, substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

• (3) In the following provisions for “Board” substitute “ Commissioners ” and for “Board's” substitute “ Commissioners' ”

• (a) section 28(6),

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (e) section 343,

• (f) section 355,

• (g) section 594,

• (h) section 647,

• (i) section 691,

• (j) section 703,

• (k) section 704, and

• (l) the title of section 717.

103

• (1) In the following provisions for “they” or “them” in each place substitute “ the officer ”

• (a) section 58(3),

• (b) section 65(3),

• (c) section 79(2),

• (d) section 96(2),

• (e) section 179(3),

• (f) section 312(5),

• (g) section 344(3),

• (h) section 392(4) and (5),

• (i) section 421J(4),

• (j) paragraph 81(1) and (3) of Schedule 2,

• (k) paragraph 84(2) of Schedule 2,

• (l) paragraph 85(1) of Schedule 2,

• (m) paragraph 93(1) of Schedule 2,

• (n) paragraph 40(1) and (3) of Schedule 3,

• (o) paragraph 42(2A) of Schedule 3,

• (p) paragraph 43 of Schedule 3,

• (q) paragraph 44(1) of Schedule 3,

• (r) paragraph 45(1) of Schedule 3,

• (s) paragraph 28(1) and (3) of Schedule 4,

• (t) paragraph 30(3) of Schedule 4,

• (u) paragraph 31 of Schedule 4,

• (v) paragraph 32(1) of Schedule 4,

• (w) paragraph 33(1) of Schedule 4,

• (x) paragraph 46(2) of Schedule 5,

• (y) paragraph 46(3) of Schedule 5,

• (z) paragraph 47 of Schedule 5, and

• (aa) paragraph 51(1) of Schedule 5.

• (2) In the following provisions for “their” in each place substitute “ the officer's ”

• (a) section 715(3)(b),

• (b) paragraph 85(3) of Schedule 2,

• (c) paragraph 93(1)(a) of Schedule 2,

• (d) paragraph 41(2) of Schedule 3,

• (e) paragraph 44(3) of Schedule 3,

• (f) paragraph 45(1) of Schedule 3,

• (g) paragraph 29(2) of Schedule 4,

• (h) paragraph 32(3) of Schedule 4,

• (i) paragraph 33(1) of Schedule 4,

• (j) paragraph 46(2) and (3) of Schedule 5,

• (k) paragraph 47(1)(b) and (3)(b) of Schedule 5,

• (l) paragraph 49(2) and (3) of Schedule 5, and

• (m) paragraph 51(1) of Schedule 5.

• (3) In the following provisions in each place for “their” substitute “ the ”

• (a) paragraph 81(3) of Schedule 2,

• (b) paragraph 82(2) of Schedule 2,

• (c) paragraph 85(3) of Schedule 2,

• (d) paragraph 40(3) of Schedule 3,

• (e) paragraph 43 of Schedule 3,

• (f) paragraph 28(3) of Schedule 4,

• (g) paragraph 31 of Schedule 4, and

• (h) paragraph 47(1)(a) and (3)(a) of Schedule 5.

• (4) In the following provisions omit “their”—

• (a) paragraph 84(2) of Schedule 2,

• (b) paragraph 42(2A) of Schedule 3, and

• (c) paragraph 30(3) of Schedule 4.

104

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

105

In section 58(3) for “are” substitute “ is ”.

106

In section 65—

• (a) in subsection (3) for “are” substitute “ is ”, and

• (b) in subsection (4) for “agree” substitute “ agrees ”.

107

In section 79(2) for “are” substitute “ is ”.

108

In section 96—

• (a) in subsection (2) for “are” substitute “ is ”, and

• (b) in subsection (3) for “agree” substitute “ agrees ”.

109

In section 179(3) for “the Inland Revenue are” substitute “ an officer of Revenue and Customs is ”.

110

In section 183(1)(a) for “require” substitute “ requires ”.

111

In section 312(5) for “have” substitute “ has ”.

112

In section 344(3) for “are satisfied” substitute “ is satisfied ”.

113

In section 392(4) and (5) for “are satisfied” substitute “ is satisfied ”.

114

In section 511(2)—

• (a) in paragraph (a) for “are” substitute “ is ”, and

• (b) in paragraph (b) for “direct” substitute “ directs ”.

115

In section 514(2)—

• (a) in paragraph (a) for “are” substitute “ is ”, and

• (b) in paragraph (b) for “direct” substitute “ directs ”.

116

In section 647(3)(b) for “is” substitute “ are ”.

117

In section 684, in paragraph 8 of the list of provisions for “the Board or the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.

118

In section 715(3)(b) for “Inland Revenue’s refusal to approve” substitute “ a refusal by an officer of Revenue and Customs to approve ”.

119

Section 720 (meaning of “Inland Revenue”, &c) shall cease to have effect.

120

In Part 2 of Schedule 1, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.

121

In Schedule 2—

• (a) in paragraph 81—

• (i) in sub-paragraph (1), for “are” substitute “ is ”, and

• (ii) in sub-paragraph (3), for “have” substitute “ has ”,

• (b) in paragraph 82(1) for “refuse” substitute “ refuses ”,

• (c) in paragraph 85(1) for “decide” substitute “ decides ”,

• (d) in paragraph 93(1)(a) for “require” substitute “ requires ”, and

• (e) in paragraph 100, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.

122

In Schedule 3—

• (a) in paragraph 40—

• (i) in sub-paragraph (1) for “are” substitute “ is ”, and

• (ii) in sub-paragraph (3) for “have” substitute “ has ”,

• (b) in paragraph 41(1) for “refuse” substitute “ refuses ”,

• (c) in paragraph 43 for “have” in each place substitute “ has ”,

• (d) in paragraph 44(1) for “decide” in each place substitute “ decides ”,

• (e) in paragraph 45(1) for “require” substitute “ requires ”, and

• (f) in paragraph 49 of Schedule 3, omit the entry for “the Inland Revenue”.

123

In Schedule 4—

• (a) in paragraph 28—

• (i) in sub-paragraph (1) for “are” substitute “ is ”, and

• (ii) in sub-paragraph (3) for “have” substitute “ has ”,

• (b) in paragraph 29(1) for “refuse” substitute “ refuses ”,

• (c) in paragraph 31 for “have” in each place substitute “ has ”,

• (d) in paragraph 32(1) for “decide” in each place substitute “ decides ”,

• (e) in paragraph 33(1)(a) for “require” substitute “ requires ”, and

• (f) in paragraph 37 omit the entry for “the Inland Revenue”.

124

In Schedule 5—

• (a) in paragraph 46—

• (i) in sub-paragraphs (2) and (3) for “give” substitute “ gives ”, and

• (ii) in sub-paragraph (6) for “discover” substitute “ discovers ”,

• (b) in paragraph 47—

• (i) in sub-paragraph (1) for “give” substitute “ gives ” and for “have” substitute “ has ”,

• (ii) in sub-paragraph (2) for “conclude” substitute “ concludes ”, and

• (iii) in sub-paragraph (3) for “give” substitute “ gives ” and for “have” substitute “ has ”,

• (c) in paragraph 48(5) for “have” substitute “ has ”,

• (d) in paragraph 49(1) and (2) for “do” substitute “ does ”,

• (e) in paragraph 51(1)(a) for “require” substitute “ requires ”, and

• (f) in paragraph 59 omit the entry for “the Inland Revenue”.

Finance Act 2003 (c. 14)

125

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

126

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

127

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dealing in Cultural Objects (Offences) Act 2003 (c. 27)

128

In section 4 of the Dealing in Cultural Objects (Offences) Act 2003 (Customs and Excise prosecutions)—

• (a) in subsection (1)—

• (i) for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”, and

• (ii) for “if it appears to them” substitute “ if it appears to the Director or to the Commissioners ”,

• (b) in subsection (3)—

• (i) after “instituted” insert “ by order of the Commissioners ”, and

• (ii) after “an officer” insert “ of Revenue and Customs ”,

• (c) in subsection (4) omit “of Customs and Excise”,

• (d) omit subsection (6), and

• (e) for the heading substitute “ Revenue and Customs prosecutions ”.

Criminal Justice Act 2003 (c. 44)

129

In section 27 of the Criminal Justice Act 2003 (interpretation)—

• (a) in the definition of “investigating officer”, after “means” insert “ an officer of Revenue and Customs, appointed in accordance with section 2(1) of the Commissioners for Revenue and Customs Act 2005, or ”, and

• (b) in the definition of “relevant prosecutor”, omit items (e) and (f) and after item (b) insert—

(ba) the Director of Revenue and Customs Prosecutions,

.

130

In section 29 of that Act (new method of instituting proceedings), in subsection (5) after paragraph (c) insert—

(ca) the Director of Revenue and Customs Prosecutions or a person authorised by him to institute criminal proceedings,

.

Income Tax (Trading and Other Income) Act 2005 (c. 5)

131

The Income Tax (Trading and Other Income) Act 2005 shall be amended as follows.

132

• (1) For the expression “the Inland Revenue”, wherever it appears, substitute “ an officer of Revenue and Customs ” (except as provided by paragraph 133(2)(b) and (5)).

• (2) For the expression “the Board of Inland Revenue”, wherever it appears, substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

• (3) In the following provisions, for “Board” substitute “ Commissioners ” and for “Board's” substitute “ Commissioners' ”

• (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (b) section 695(4),

• (c) section 698(3) and (4),

• (d) section 699(2),

• (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (f) section 757(3),

• (g) section 762(2),

• (h) the title of section 873, and

• (i) section 883(3).

133

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) In section 218—

• (a) in subsections (1) and (2) for “do” substitute “ does ”, and

• (b) in subsection (3)(a) for “the Inland Revenue are not” substitute “ the officer is not ”.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) In section 647(1)

• (a) for “them” substitute “ the officer ”,

• (b) for “they” in each place substitute “ the officer ”, and

• (c) for “consider” substitute “ considers ”.

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) In section 758(5) for “has” substitute “ have ”'.

134

• (1) In section 878(1), omit the definitions of “the Board of Inland Revenue” and “the Inland Revenue”.

• (2) In Part 2 of Schedule 4, omit the entries for “the Board of Inland Revenue” and “the Inland Revenue”.

SCHEDULE 5

Officers of Revenue and Customs

“Her Majesty’s Revenue and Customs”

Officers' initial functions

The Extractive Industries Transparency Initiative

Charter of standards and values

Confidentiality

Public interest disclosure

Freedom of information

Freedom of information

Evidence

Conduct of civil proceedings

Conduct of civil proceedings

Confidentiality, &c.

The Revenue and Customs Prosecutions Office

Accounts

Wireless Telegraphy Act 2006 (c. 36)

Taxes Management Act 1970 (c. 9)

Customs and Excise Management Act 1979 (c. 2)

Police and Criminal Evidence Act 1984 (c. 60)

Finance Act 1985 (c. 54)

Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))

Finance Act 1998 (c. 36)

Regulation of Investigatory Powers Act 2000 (c. 23)

Finance Act 2002 (c. 23)

...

Crime (International Co-operation) Act 2003 (c. 32)

Teaching and Higher Education Act 1998 (c. 30)

Employment Relations Act 1999 (c. 26)

Immigration and Asylum Act 1999 (c. 33)

Financial Services and Markets Act 2000 (c. 8)

Terrorism Act 2000 (c. 11)

Nationality, Immigration and Asylum Act 2002 (c. 41)

Appointment of Director

Money

Annual report

Financial year

Status

Harbours, Docks, and Piers Clauses Act 1847 (c. 27)

Public Revenue and Consolidated Fund Charges Act 1854 (c. 94)

Exchequer and Audit Departments Act 1866 (c. 39)

Game Laws Amendment (Scotland) Act 1877 (c. 28)

Inland Revenue Regulation Act 1890 (c. 21)

Public Accounts and Charges Act 1891 (c. 24)

Judicial Pensions Act (Northern Ireland) 1951 (c. 20 (N.I))

County Courts Act (Northern Ireland) 1959 (c. 25 (N.I.))

Resident Magistrates' Pensions Act (Northern Ireland) 1960 (c. 2 (N.I.))

Parliamentary Commissioner Act 1967 (c. 13)

Taxes Management Act 1970 (c. 9)

Finance Act 1972 (c. 41)

Biological Weapons Act 1974 (c. 6)

Health and Safety at Work etc. Act 1974 (c. 37)

Health and Safety at Work (Northern Ireland) Order 1978 (S.I. 1978/1039 (N.I. 9))

Customs and Excise Management Act 1979 (c. 2)

Judicial Pensions Act 1981 (c. 20)

Police and Criminal Evidence Act 1984 (c. 60)

Debtors (Scotland) Act 1987 (c. 18)

Criminal Justice Act 1987 (c. 38)

Consumer Protection Act 1987 (c. 43)

Income and Corporation Taxes Act 1988 (c. 1)

Copyright, Designs and Patents Act 1988 (c. 48)

Finance Act 1989 (c. 26)

Police and Criminal Evidence (Northern Ireland) Order 1989 (SI 1989/1341 (N.I. 12))

Criminal Justice (International Co-operation) Act 1990 (c. 5)

Child Support Act 1991 (c. 48)

Social Security Contributions and Benefits Act 1992 (c. 4)

Social Security Administration Act 1992 (c. 5)

Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

Social Security Administration (Northern Ireland) Act 1992 (c. 8)

Pension Schemes Act 1993 (c. 48)

Pension Schemes (Northern Ireland) Act 1993 (c. 49)

Finance Act 1994 (c. 9)

Value Added Tax Act 1994 (c. 23)

Trade Marks Act 1994 (c. 26)

Drug Trafficking Act 1994 (c. 37)

Finance Act 1995 (c. 4)

Merchant Shipping Act 1995 (c. 21)

Criminal Appeal Act 1995 (c. 35)

Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)

Chemical Weapons Act 1996 (c. 6)

Finance Act 1996 (c. 8)

Landmines Act 1998 (c. 33)

Finance Act 1998 (c. 36)

Crime and Disorder Act 1998 (c. 37)

Scotland Act 1998 (c. 46)

Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)

Finance Act 1999 (c. 16)

Crown Prosecution Service Inspectorate Act 2000 (c. 10)

Terrorism Act 2000 (c. 11)

Finance Act 2000 (c. 17)

Capital Allowances Act 2001 (c. 2)

Anti-terrorism, Crime and Security Act 2001 (c. 24)

Tax Credits Act 2002 (c. 21)

Employment Act 2002 (c. 22)

Finance Act 2002 (c. 23)

Proceeds of Crime Act 2002 (c. 29)

Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Finance Act 2003 (c. 14)

Dealing in Cultural Objects (Offences) Act 2003 (c. 27)

Criminal Justice Act 2003 (c. 44)

Income Tax (Trading and Other Income) Act 2005 (c. 5)

Editorial notes

[^key-288d8d0fd4e32c1f8bad38732e133552]: S. 1 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-4a81ca8c336269512ce2aa7f060f4d47]: S. 2 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-df2837aeb1d81748c935b9f348b3415b]: S. 3 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-726a37b1aa01a23d443672194bafc60e]: S. 4 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-0823e46df27ad25e3039544b0c34d5d5]: S. 9 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-4d5ec3af3264beb8461ec6979d1726d0]: S. 10 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-9f008689946296be5d4e8c7d665c4c13]: S. 11 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-88b7e778f8af83a35a6b5c1135028e88]: S. 12 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-27be4867cfd0fb9587e66f1f2edbd35f]: S. 13 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-6cf6230e86717d6660290bd9f732f19b]: S. 14 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-c2eb0912673903b4c6f739bd9bd66fd3]: S. 15 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-870f60ec67e3a518866f449471c5b71d]: S. 17 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-dcdb57a847a8922eb7d713bfc08ac4b2]: S. 18 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-f53d0934a9553b24d1de828e0b4d9ea3]: S. 19 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-0b4c62866a00a9e01698c2749417fcbc]: S. 20 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-b741a2957d12d39cfef35bfd13361eb0]: S. 21 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-262f5300b6e2ef2c5829f4575ea32444]: S. 22 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-fc300843b343260694bdc10d21ebc5fd]: S. 23 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-1f63875b279d344f976a3b1ec0d66cf5]: S. 24 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-14e5789607b439945fb9317215c49126]: S. 25 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-2cfc2d616a694ce6d874e7a14547d5c1]: S. 26 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-ce228fc15c6f0a3820b61eda729dba81]: S. 27 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-f0b322c450e3f129151fb371095fe154]: S. 28 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-8f9a4211b0310db9e361ab80414c5b0f]: S. 29 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-8812d13032f2184fa0cdacaaf60c217f]: S. 30 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-0066b33bbf2662235cb8a7522755c4fc]: S. 31 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-708fb4806e6ea2c9a92d9a5850a04005]: S. 32 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-d0ce5ce354c6c523c6309856b9b80606]: S. 33 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-7594abcb9420b87e83e9b19bf8215070]: S. 40 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-6ee1086c4ce041937c0c78abf555b8b5]: S. 41 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-8dfe74a98e9e2e77db03b6a4d0229f44]: S. 42 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-82771befb010caf00b9ddd82915b4621]: S. 43 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-d3d5d8daf53a415e252965fd78d34993]: S. 44 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-6f5e2ea35d50ce4a7a216167d1e5f44d]: S. 45 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-455aecaa55211fa5b957ca92d04ed513]: S. 46 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-8ab63c0e693281ee727f7237d5400a58]: S. 47 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-64e01fc52387188c7a57c4277d7232ad]: S. 48 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-9d5109fc4bd496b2b3cbf7f07c2291cd]: S. 49 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-bbcb5d75ccbc8662efc509e04ed1b0e5]: S. 51 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-5589f1bb035e37623103c4bd3f03b318]: S. 53 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-1c43fa2013d2e1fb89edc575b7474351]: S. 55 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-5dad49b5af8266d892122813f5351a86]: S. 56 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-53a7a94f647d589e7907ff8a1b5d5212]: S. 57 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-95964e626b919a6d43129245efb2f073]: Sch. 2 para. 15 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-bf2b9cc3f5fad41da0d2e4af2ad14ccc]: Sch. 2 para. 16 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-78198c630ee2d1c801afb41d3b4fc587]: Sch. 2 para. 17 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-1f06b71fd284bf9562584503f91c48ac]: Sch. 2 para. 18 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-499b32493fc63b3b87b7552bbe35b379]: Sch. 2 para. 19 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-e55f31efdcf1496d19892eac5ee0e49e]: Sch. 2 para. 20 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

[^key-4bcd93a937950b748a4a6f2a6ab1130d]: S. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(a)

[^key-630f607240365480eec0c5beb28134eb]: S. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(b)

[^key-74e9cbee64eb98590fb794f856ac5f6a]: S. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-5bbde936bfdfe819659d724017af7a3c]: S. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(e)

[^key-fc7a8ff912954d4df728ab163521390e]: S. 16 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

[^key-e27d29ee869b464aac4ab3c7ff749c61]: S. 50 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-b550098d34e40d320755ecd5cd1811a4]: S. 52 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(i)

[^key-b2d68e97b55012071cef5c29fbe8e76d]: S. 54 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(j)

[^key-5551d4cd321df30b46a8b98d8da26b1c]: Sch. 1 para. 1 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-04a2fc113a32446eca95f515d2f8b13a]: Sch. 1 para. 2 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-65653834e3f44df5326780fbe626a93b]: Sch. 1 para. 3 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-f80d161560cd162403f5c5539de7cded]: Sch. 1 para. 4 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-d0548fc4fbc346136dba2353d1289250]: Sch. 1 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-2aa5e9301587d189c2658efd3128ed22]: Sch. 1 para. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-513047e06c9c681ffdb39631df6f421d]: Sch. 1 para. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-dd289dcd8c64b84606ee849b63c5387f]: Sch. 1 para. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-c62405654ecba5893af7702204855cb2]: Sch. 1 para. 9 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-2f2bc9587669ad98f8ab913f469e702d]: Sch. 1 para. 10 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-ff9e76663ac1cba43728efb1245ac019]: Sch. 1 para. 11 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-1e5eb3f9930980b46c683215e64e92c8]: Sch. 1 para. 12 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-32abf1f7bf6ccc21583faf5fd087513e]: Sch. 1 para. 13 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-22b970b6211004bdab9236d1024b029b]: Sch. 1 para. 14 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-5879706c8d7d7d3fd0dad3db21b56a02]: Sch. 1 para. 15 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-da95c62700af7965186668314bb23366]: Sch. 1 para. 16 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-9fe331a5eb1dfba2c81f123db2f75111]: Sch. 1 para. 17 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-b2b6263c3c9e6cebf1718ad5aaa0c836]: Sch. 1 para. 18 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-6ddbbdcb484e5e189864b37f548b3eb7]: Sch. 1 para. 19 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-e646e94e0a63168abec56c7feeb6f443]: Sch. 1 para. 20 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-a325ec6ba171a5c8a31e80ccf544dced]: Sch. 1 para. 21 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-2c3c2624614182cfab75dacca3e8fc93]: Sch. 1 para. 22 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-79596ad20d37c7af921ac48a2ea1cce7]: Sch. 1 para. 23 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-97f840349e81c94541307457b5152d3a]: Sch. 1 para. 24 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-a0eaf5995495cb8c1cc9e63b8e6bf5b2]: Sch. 1 para. 25 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-e07ab149e462867774d85750340a9cd2]: Sch. 1 para. 27 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-78cfcc9650459d4b565c8cc15022390a]: Sch. 1 para. 28 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-fafd34997cd830ce7f48b15b7e987b45]: Sch. 1 para. 29 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-1b711944651f614c1797c20c7bd24dae]: Sch. 1 para. 30 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-4c06e546ec64153e6b5fbcaac9570e39]: Sch. 1 para. 31 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(c)

[^key-0210cd9449da8a605f2540e902059f57]: Sch. 2 para. 1 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

[^key-6b1771edbc32cd277ef77ced71cbca5a]: Sch. 2 para. 2 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

[^key-3a1552fa7c8eab49c89cf7ec2ffb3750]: Sch. 2 para. 3 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

[^key-c9b9a720724e504f15bb1c3ae8ee5d6a]: Sch. 2 para. 4 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

[^key-9400de2a1cdfc1a190463de964106c9d]: Sch. 2 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

[^key-5cecad8439b8baab1710c5592b403fea]: Sch. 2 para. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

[^key-13490ca47da233c225db4c8905d96e1b]: Sch. 2 para. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

[^key-cd48ae56fbaa09cc26ec9643488210af]: Sch. 2 para. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

[^key-88fb61da70c9b5c3ba69f13c133e030e]: Sch. 2 para. 9 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

[^key-fdfc580128ae778c25a27284070ee8bc]: Sch. 2 para. 10 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

[^key-046eaa7719fcce4dfb314c6d09af8f7b]: Sch. 2 para. 11 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

[^key-4552951705cbeb965fd384106836f6df]: Sch. 2 para. 13 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

[^key-2345d4779c375207c0528ed73bc44b4b]: Sch. 2 para. 14 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(d)

[^key-8250a0f0dd6c14c01eb739917eb4890d]: Sch. 4 para. 1 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-7aa1c71caf38b55361afd8b8ef4bf944]: Sch. 4 para. 2 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-5dbbd9b3594627487dabfafc8297258a]: Sch. 4 para. 3 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-a8e4ef8d7811587d13a0f7178ef2107b]: Sch. 4 para. 4 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-15e1baecd3b2e28aea39b2932fa29e18]: Sch. 4 para. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-e76ba906895379d0b39a4ffd372f10b8]: Sch. 4 para. 6 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-2a49bb1134abf1b44348b111b0e5d828]: Sch. 4 para. 7 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-e9f21b44b4486eae48669e69ec5e8db7]: Sch. 4 para. 8 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-3beabfd7d6e7573b0366970241e5527e]: Sch. 4 para. 9 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-54b9f2ca7aaca4e9e01e4a7fd0f4e1d0]: Sch. 4 para. 10 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-fc1895d7b5e70ff6b3ce3f877d92e117]: Sch. 4 para. 11 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-4808d57abea6f6dcaa5cf6871ec63924]: Sch. 4 para. 12 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-9e13311af8881c9a9992b7516ee6f146]: Sch. 4 para. 13 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-4b34dedb24d167b421303ed2f481ff5a]: Sch. 4 para. 14 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-c4e398003936e77de517cb3b8c129cf9]: Sch. 4 para. 15 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-96dde9b767e2836bb2c4dea3243ab5b9]: Sch. 4 para. 16 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-a069ef77a9e97ca50500d567baeff761]: Sch. 4 para. 17 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-540c65090681e07bcb401c98ed71e2f0]: Sch. 4 para. 18 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-f55bec24bae26baa8cb2d959c45d2ea4]: Sch. 4 para. 19 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-5b786b7b29b9e6f2513467d69a5d2a5f]: Sch. 4 para. 20 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-1d730e7f88a62840d752b390e6cc310b]: Sch. 4 para. 21 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-991100535fa87b94efe0e8584851a41a]: Sch. 4 para. 22 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-3c617d432ea0261838642a9a7f25d347]: Sch. 4 para. 23 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-b384f82f67facd35724ca64c45d98eea]: Sch. 4 para. 24 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-88c9d9e62c58b138e163e3b233d4ade4]: Sch. 4 para. 26 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-fce274898b9f71c743c2d197508623e0]: Sch. 4 para. 27 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-ce5fc92412d9e8c0fd2a92cb73cd275f]: Sch. 4 para. 28 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-25cfdc346f04ae4324eebff5d9647e58]: Sch. 4 para. 29 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-927a57f440fa6ee33c1b95b3be521e4b]: Sch. 4 para. 30 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-4e50c6e5583f7d8127feecf26c3dfa9f]: Sch. 4 para. 31 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-777aeed8840bd8807e8c1531b649497a]: Sch. 4 para. 32 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-780fd710d39a7ba7ae88d421740af6d9]: Sch. 4 para. 33 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-12ff9a0d633457ed9e390f10e74cc223]: Sch. 4 para. 34 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-bbfd6edd8da816188f829e7fc83d1f63]: Sch. 4 para. 35 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-4b7178b7a0867cef547c5f02c76faec9]: Sch. 4 para. 36 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-28fc566e5eb45edf35c0e7530c994c78]: Sch. 4 para. 37 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-59f44f924ac86fd64e9232bc6813b932]: Sch. 4 para. 38 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-3687e54ca88777a5aeeabbdcc11e024c]: Sch. 4 para. 39 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-88eeff25876a15826c2daef361f2bfb7]: Sch. 4 para. 40 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-24ba921d731e47d1d30c860d68e26086]: Sch. 4 para. 41 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-eb2317ca2e88637b1db966385a17c1f2]: Sch. 4 para. 42 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-853bc652afc14ccce8c69f6539c964db]: Sch. 4 para. 43 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-ab63e8fa2805cc77aab23d1cfc6ef02f]: Sch. 4 para. 44 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-47925de4bd700ca3acf4897f0cc1dcb3]: Sch. 4 para. 45 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

[^key-d6c58c569fc4082d27cb5dbdec48e951]: Sch. 4 para. 46 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)