Commissioners for Revenue and Customs Act 2005

This is our most popular package with UK residents, and includes: -

The registration of your company from scratch using your own registered office address, and appoint your own candidates to the roles of director, secretary (if needed), and shareholder;

The standard capital on formation is £1.00, this is divided into 1.00 ordinary share valued at £1.00 (a minimum of one share must be issued);

The formation of a limited company usually takes as little as four to six hours from the time that your application and payment are received by Coddan;

The government fee for incorporation is included in the price of this package;

The following documents, which need to be printed and signed, will be emailed to you upon formation of your company: -

A certificate of incorporation (requires PDF file reader);

The memorandum & articles of association (requires MS-Word file reader);

The first meeting of the board of directors (requires MS-Word file reader);

Share certificates and a company register (requires MS-Word file reader).

E-Quick Package

£ 32.00

No Annual Charges

The Deluxe limited company package is a fast and easy option, it is ideal for the UK, EU, and international small to medium businesses who wish to appoint a nominee director and a nominee secretary in order to maintain anonymity, and it includes: -

Incorporation of your company from scratch using one of our registered office addresses in London, our nominee director and nominee secretary. We can appoint your own candidate(s) to the role of shareholder(s), or you can appoint a nominee sharholder provided by Coddan;

The standard capital on formation is £1.00, this is divided into 1.00 ordinary share valued at £1.00 (a minimum of one share must be issued);

The formation of a limited company usually takes as little as four to six hours from the time that your application and payment are received by Coddan;

The government fee for incorporation is included in the price of this package;

The provision of a registered office address for 12 months is included in the price of this package (our registered office address service is charged annually);

The provision of a nominee secretary for 12 months is included in the price of this package (our nominee secretary service is charged annually);

The provision of a nominee director for 12 months is also included in the price of this package (our nominee director service is charged annually);

The following two hard bound copies of corporate documents, will be posted to you upon formation of your company: -

A laminated copy of the certificate of incorporation of your company;

A hard bound copy of the memorandum and articles of association;

A hard bound copy of the minutes of the first meeting of directors;

Share certificates, and your company register;

The general power of attorney signed by a nominee director;

Pre-signed, undated resignation letter from a nominee director;

The agreement for the provision of nominee service and indemnification of nominee.

Deluxe Package

£ 557.00

Annual Maintenance Fee £525.00

A private company limited by shares in England and Wales must have at least one director, one shareholder, and may have a secretary.

You need at least one person to form this type of company. If there is only one director, and that director is a natural person in your company, that director can also act as the secretary.

A company must have at least one director who is a natural person. This requirement is met if the office of director is held by a natural person as a corporation sole or otherwise by virtue of an office.

You can register a sole director' company, if you are familiar with the secretaries duties and responsibilities, because all of them belongs to a sole director.

The directors and secretary of your company can also be shareholders.

The Companies Act imposes no restriction on the minimum age of company directors. However Companies House will actively discourage the appointment of anyone under the age of 16 from taking up a company directorship on the grounds that the individuals concerned may not fully understand the legal liabilities that go with the position and for the most part will not have the experience necessary to perform the duties of a company director.

Under the Companies Act 2006, there is no restriction on any or all of the members/shareholders being from an overseas country (i.e. outside the United Kingdom in terms of residency, domicile, citizenship, place of incorporation or all or any of those concepts).

There is no requirement for the officers of your company to be UK citizens or residents, nor for them to hold valid work permits.

Owning, or being an officer of a UK company does not, however, grant you any right to live or work in the UK if you are a foreign national.

Your company must have a registered office address within England or Wales; this is the official address of your company and will be on the public record as such.

Your company must hold its official company documents at its registered office address: its register of shareholders, and its constitutional documents.

So long as you maintain a registered office address in England or Wales, you can conduct your business from any place in the world: you do not have to run your business from your registered office address.

Legal Requirements to Register an LTD

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Commissioners for Revenue and Customs Act 2005

2005 Chapter 11 - continued

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SCHEDULE 4

Section 50

CONSEQUENTIAL AMENDMENTS, &C.

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

In section 14 of the Harbours, Docks and Piers Clauses Act 1847 (watch-houses &c. for customs officers)-

(a) for "the Commissioners of her Majesty's Customs and Excise" substitute "the Commissioners for Her Majesty's Revenue and Customs",

(b) for "the tide surveyors of the Customs" substitute "officers of Revenue and Customs", and

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

In Schedule (B) to the Public Revenue and Consolidated Fund Charges Act (salaries and payments out of Consolidated Fund) omit the entry for the Inland Revenue.

Exchequer and Audit Departments Act 1866 (c. 39)

In section 10 of the Exchequer and Audit Departments Act 1866 (revenues payable to the Bank of England)-

(a) omit from the beginning to "at the Bank of England",

(b) for "and all other public moneys" substitute "All public moneys",

(d) omit the words from "Provided always," to the end.

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

In section 11 of the Game Laws Amendment (Scotland) Act 1877 (no person to be prosecuted again for same offence) for "the Inland Revenue" substitute "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."

Inland Revenue Regulation Act 1890 (c. 21)

The Inland Revenue Regulation Act 1890 shall cease to have effect.

Public Accounts and Charges Act 1891 (c. 24)

The Public Accounts and Charges Act 1891 (the only extant substantive provision of which is the provision as to Inland Revenue money in section 1) shall cease to have effect.

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

In paragraph 6(3) of Schedule 2A to the Judicial Pensions Act (Northern Ireland) 1951 (as inserted by Schedule 2 to the Judicial Pensions (Northern Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for "the Inland Revenue" substitute "the Commissioners for Her Majesty's Revenue and Customs".

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

In paragraph 6(3) of Schedule 2A to the County Courts Act (Northern Ireland) 1959 (as inserted by Schedule 2 to the Judicial Pensions (Northern Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for "the Inland Revenue" substitute "the Commissioners for Her Majesty's Revenue and Customs".

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

In paragraph 6(3) of Schedule 3 to the Resident Magistrates' Pensions Act (Northern Ireland) 1960 (as inserted by Schedule 2 to the Judicial Pensions (Northern Ireland) Order 1991 (S.I. 1991/2631 (N.I. 24))) for "the Inland Revenue" substitute "the Commissioners for Her Majesty's Revenue and Customs".

Parliamentary Commissioner Act 1967 (c. 13)

In Schedule 2 to the Parliamentary Commissioner Act 1967 (departments etc. subject to investigation)-

(a) omit "Customs and Excise.",

(b) omit "Inland Revenue", and

Taxes Management Act 1970 (c. 9)

The Taxes Management Act 1970 shall be amended as follows.

For section 1 (taxes for which Inland Revenue responsible) substitute-

"1	Responsibility for certain taxes
	The Commissioners for Her Majesty's Revenue and Customs shall be responsible for the collection and management of-
	(a) income tax,
	(b) corporation tax, and
	(c) capital gains tax."

Section 6(3) and (4) and Parts II and III of Schedule 1 (declarations on taking office) shall cease to have effect.

Section 111(2) (valuation: obstruction) shall cease to have effect.

In Part I of Schedule 1 (declarations: general and special commissioners, &c.) for "an offence relating to inland revenue," 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),".

Finance Act 1972 (c. 41)

Section 127 of the Finance Act 1972 (exchange of information between the Inland Revenue and Customs and Excise) shall cease to have effect.

Biological Weapons Act 1974 (c. 6)

In section 1B of the Biological Weapons Act 1974 (Customs and Excise prosecution for a biological 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",

(d) omit subsection (6), and

(e) for the heading substitute "Revenue and Customs prosecutions".

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

(1) Section 27A of the Health and Safety at Work etc. Act 1974 (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

(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 "Information communicated by Commissioners for Revenue and Customs".

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

(1) Article 29A of the Health and Safety at Work (Northern Ireland) Order 1978 (disclosure by Commissioners of Customs and Excise) shall be amended as follows.

(2) In paragraph (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

(3) In paragraph (3) for "the Commissioners of Customs and Excise" substitute "the Commissioners for Her Majesty's Revenue and Customs".

(4) The heading to that Article becomes "Information communicated by Commissioners for Revenue and Customs".

Customs and Excise Management Act 1979 (c. 2)

The Customs and Excise Management Act 1979 shall be amended as follows.

The following provisions shall cease to have effect-

(a) section 6 (appointment of Commissioners of Customs and Excise),

(b) section 7 (privileges of Commissioners),

(d) section 13 (impersonation),

(e) section 14 (surrender of commission, &c.),

(f) section 16 (obstruction),

(g) section 17 (disposal of duties, &c.),

(h) section 18 (remuneration and expenses),

(i) section 153 (proof of certain documents),

(j) section 155(2) (solicitors), and

(k) section 165 (rewards).

In section 1(1) (interpretation)-

(a) for the definition of "assigned matter" substitute-

""assigned matter" means any matter in relation to which the Commissioners, or officers of Revenue and Customs, have a power or duty;", and

(b) for the definition of "the Commissioners" substitute-

""the Commissioners" means the Commissioners for Her Majesty's Revenue and Customs".

In section 145 (institution of proceedings)-

(a) in subsection (1), for "except by order of the Commissioners" substitute

	"except-
	(a) by or with the consent of the Director of Revenue and Customs Prosecutions, or
	(b) by order of, or with the consent of, the Commissioners for Her Majesty's Revenue and Customs.",

(b) in subsection (2)-

(i) after "instituted" in both places insert "by order of the Commissioners", and

(ii) after "an officer" insert "of Revenue and Customs",

(d) in subsection (6), for "by order of the Commissioners or have not been commenced in the name of an officer." substitute "in accordance with this section."

In section 146A(7) (time limits), for the words from "means" to the end of the subsection substitute-

	"(a) in England and Wales, means the Director of Revenue and Customs Prosecutions,
	(b) in Scotland, means the Commissioners or the procurator fiscal, and
	(c) in Northern Ireland, means the Commissioners."

In section 150(1) (joint and several liability) for "the Commissioners" substitute "the Director of Revenue and Customs Prosecutions (in relation to proceedings instituted in England and Wales) or the Commissioners (in relation to proceedings instituted in Scotland or Northern Ireland).".

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".

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."

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)

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)

Sections 37 to 37B of the Police and Criminal Evidence Act 1984 (guidance, &c.) shall have effect, in relation to a person arrested following a criminal investigation by the Revenue and Customs, as if references to the Director of Public Prosecutions were references to the Director of Revenue and Customs Prosecutions.

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)

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

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".

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)

(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)

(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

(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)

In section 816 of the Income and Corporation Taxes Act 1988 (double taxation relief: disclosure of information)-

(a) in subsection (1) for "persons employed in relation to Inland Revenue" substitute "Revenue and Customs officials",

(b) in subsections (2), (2ZA) and (2A) for "officer of the Board" substitute "Revenue and Customs official", and

"(5) In this section "Revenue and Customs official" has the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)."

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

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

Finance Act 1989 (c. 26)

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))

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)

In section 21(2)(a) of the Criminal Justice (International Co-operation) Act 1990 (prosecutions) for "the Commissioners of Customs and Excise" substitute "the Director of Revenue and Customs Prosecutions".

Child Support Act 1991 (c. 48)

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

"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)

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)

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

In section 122ZA (disclosure of tax information)-

(a) in subsection (4) for "a person employed in relation to the Inland Revenue" substitute, in each place, "a Revenue and Customs official (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality))", and

(b) in subsection (5) for "the Inland Revenue" substitute "the Commissioners for Her Majesty's Revenue and Customs".

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".

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)

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)

In section 116ZA of that Act (disclosure of tax information)-

(a) in subsection (4) for "a person employed in relation to the Inland Revenue" substitute "a Revenue and Customs official (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)", and

(b) in subsection (5) for "the Inland Revenue" substitute "the Commissioners for Her Majesty's Revenue and Customs".

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

(a) in subsection (1)-

(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)

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)

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

"(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)

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)

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

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,".

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)

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

(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

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

Drug Trafficking Act 1994 (c. 37)

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",

(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)

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)

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)

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)

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

(2) In subsection (1)-

(b) for "the Commissioners of Inland Revenue or an officer of those Commissioners" substitute "Her Majesty's Revenue and Customs", and

(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)

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",

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

(e) for the heading substitute "Revenue and Customs prosecutions".

Finance Act 1996 (c. 8)

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)

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",

(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)

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

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

Crime and Disorder Act 1998 (c. 37)

In section 51B(9) of the Crime and Disorder Act 1998 (notices in serious or complex fraud cases) for paragraphs (c) and (d) substitute-

"(c) the Director of Revenue and Customs Prosecutions;".

Scotland Act 1998 (c. 46)

The Scotland Act 1998 shall be amended as follows.

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.

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

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

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

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."

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

Finance Act 1999 (c. 16)

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)

At the end of section 2 of the Crown Prosecution Service Inspectorate Act 2000 (functions of the Inspectorate) insert-

"(4) This section applies to the Revenue and Customs Prosecutions Office as it applies to the Crown Prosecution Service (by virtue of section 42 of the Commissioners for Revenue and Customs Act 2005)."

Terrorism Act 2000 (c. 11)

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)

The Finance Act 2000 shall be amended as follows.

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

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

Capital Allowances Act 2001 (c. 2)

The Capital Allowances Act 2001 shall be amended as follows.

(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".

In section 51 (disclosure) -

(a) in subsection (1), for "the Inland Revenue" in each place substitute "Her Majesty's Revenue and Customs",

(b) in subsection (2) for "its" substitute "their", and

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

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)

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

(a) in subsection (1)-

(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",

(d) omit subsection (6), and

(e) for the heading substitute "Revenue and Customs prosecutions".

Tax Credits Act 2002 (c. 21)

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

"2	Functions of Commissioners for Revenue and Customs
	The Commissioners for Her Majesty's Revenue and Customs shall be responsible for the payment and management of tax credits."

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

For section 53 of that Act, susbtitute-

"53	General functions of Commissioners for Revenue and Customs
	The Commissioners for Her Majesty's Revenue and Customs shall be responsible for the payment and management of child benefit and guardian's allowance."

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

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)

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

Finance Act 2002 (c. 23)

The Finance Act 2002 shall be amended as follows.

(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

	""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) Section 135(10) is also amended in Part 1 of Schedule 2 above.

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)

In section 72(9) of the Proceeds of Crime Act 2002 (power of Crown Court to order compensation) for paragraph (d) substitute-

"(d) if the person in default was a member of or acting on behalf of the Revenue and Customs Prosecutions Office, the compensation is payable by the Director of Revenue and Customs Prosecutions;".

In section 436 of that Act (disclosure of information to Director) after paragraph (g) of subsection (5) insert-

"(ga) the Director of Revenue and Customs Prosecutions;".

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.",

(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) the title of section 42,

(d) section 43(2),

(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),

(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,

(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,

(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

104

In section 43(1) for "the Board's decision" substitute "the decision of the Commissioners for Her Majesty's Revenue and Customs".

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",

(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",

(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",

(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",

(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

The Finance Act 2003 shall be amended as follows.

126

In section 129(6) (relief for certain leases) for "section 10 of the Exchequer and Audit Departments Act 1866 (c. 39) (Commissioners to deduct repayments from gross revenues)" substitute "section 44 of the Commissioners for Revenue and Customs Act 2005 (payment into Consolidated Fund)".

127

In section 130(6) (registered social landlords: treatment of certain leases) for "section 10 of the Exchequer and Audit Departments Act 1866 (Commissioners to deduct repayments from gross revenues)" substitute "section 44 of the Commissioners for Revenue and Customs Act 2005 (payment into Consolidated Fund)".

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)-

(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",

(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) the title of section 343,

(b) section 695(4),

(d) section 699(2),

(e) section 700(1)(b), (2) and (5),

(f) section 757(3),

(g) section 762(2),

(h) the title of section 873, and

(i) section 883(3).

133

(1) In section 75(5)-

(a) for "have" substitute "has", and

(b) in each place for "they" substitute "the officer".

(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) In section 305(1) for "have" substitute "has".

(4) In section 647(1)

(a) for "them" substitute "the officer",

(b) for "they" in each place substitute "the officer", and

(5) In section 723(2) for "the Inland Revenue's determination" substitute "the officer's determination".

(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".

Prepared 11 April 2005


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