{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005-commencement-order-2005/note",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005-commencement-order-2005/note.json",
  "legislation": "uksi/2005/1126",
  "legislation_title": "The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005",
  "legislation_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005-commencement-order-2005",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis order brings in to force the Commissioners for Revenue and Customs Act 2005.\nImmediately on making this Order the following sections are in force:\nCommissioners and Officers\nSection 1 (The Commissioners), section 2 (Officers of Revenue and Customs), section 3 (Declaration of Confidentiality), section 4 (‘Her Majesty’s Revenue and Customs’)\nFunctions\nSection 9 (Ancillary powers) and section 10 (The Valuation Office)\nExercise of functions\nSection 11 (Treasury Directions), section 12 (Commissioners arrangements), section 13 (Exercise of Commissioners Functions), section 14 (Delegation), section 15 (Agency: Scotland and Northern Ireland)\nInformation\nSection 17 (Use of Information) and part 2 of Schedule 2 (Functions of Commissioners and Officers: Restrictions, &c.: Use of information), section 18 (Confidentiality), section 19 (Wrongful disclosure), section 20 (Public interest disclosure), section 21 (Disclosure to a prosecuting authority), section 22 (Data protection), section 23 (Freedom of information)\nProceedings\nSection 24 (Evidence), section 25 (Conduct of civil proceedings), section 26 (Rewards),\nInspection and complaints\nSection 27 (Inspection), section 28 (Complaints and misconduct), section 29 (Confidentiality),\nOffences\nSection 30 (Impersonation), section 31 (Obstruction), section 32 (Assault), section 33 (Power of arrest)\nProsecutions\nSection 34 and Schedule 3 (The Revenue and Customs Prosecutions Office), section 37 (Prosecutors), section 38 (Conduct of prosecutions on behalf of the office), section 39 (Designation of non-legal staff), section 40 (Confidentiality), section 41 (Disclosure of information to Director), section 42 (Inspection)\nMoney and property\nSection 43 (Expenditure), section 44 (Payment in to the Consolidated Fund), section 45 (Remuneration, &c.), section 46 (Accounts), section 47 (Payment out of the Consolidated Fund), section 48 (Transfer of property, &c.: general), section 49 (Transfer of property, &c.: Prosecutions office)\nGeneral\nSection 51 (Interpretation), section 55 (Transitional: penalties), section 56 (Extent) and section 57 (Short title)\nTransfer of functions\nThe following provisions of the Act shall come into force on 18th April 2005:\nSection 5 (Commissioners' initial functions), section 6 (Officers' initial functions) section 7 & and Schedule 1 (Former Inland Revenue matters). These sections transfer functions to Her Majesty’s Revenue and Customs. Section 8 (power to transfer functions) and section 16 (Restriction, &c.) and part 1 of Schedule 2 (Functions of Commissioners and Officers: Restrictions, &c.)\nSection 35 (Functions) and section 36 (Functions: supplemental) these sections transfer functions to the Director of Revenue and Customs Prosecutions Office.\nSection 50 and Schedule 4 (Consequential amendments, &c.), section 52 and Schedule 5 (Repeals) and section 54 (Transitional: general).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1126/note",
    "retrieved_at": "2026-10-29T04:59:35.282494+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}