{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005.json",
  "id": "ukpga/2005/11",
  "title": "Commissioners for Revenue and Customs Act 2005",
  "short_title": "Commissioners for Revenue and Customs Act 2005",
  "long_title": "An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes.",
  "citation": "2005 c. 11",
  "type": "ukpga",
  "year": "2005",
  "number": "11",
  "version": "current",
  "date": "2005-04-07",
  "revised": true,
  "valid_from": "2026-08-18",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 13,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "crossheading/commissioners-and-officers",
      "kind": "crossheading",
      "number": null,
      "heading": "Commissioners and officers",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/1",
      "kind": "section",
      "number": "1",
      "heading": "The Commissioners",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-1",
      "extent": null,
      "status": null,
      "parent": "crossheading/commissioners-and-officers"
    },
    {
      "path": "section/2",
      "kind": "section",
      "number": "2",
      "heading": "Officers of Revenue and Customs",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-2",
      "extent": null,
      "status": null,
      "parent": "crossheading/commissioners-and-officers"
    },
    {
      "path": "section/3",
      "kind": "section",
      "number": "3",
      "heading": "Declaration of confidentiality",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-3",
      "extent": null,
      "status": null,
      "parent": "crossheading/commissioners-and-officers"
    },
    {
      "path": "section/4",
      "kind": "section",
      "number": "4",
      "heading": "“Her Majesty’s Revenue and Customs”",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-4",
      "extent": null,
      "status": null,
      "parent": "crossheading/commissioners-and-officers"
    },
    {
      "path": "crossheading/functions",
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      "number": null,
      "heading": "Functions",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "section/5",
      "kind": "section",
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      "heading": "Commissioners' initial functions",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-5",
      "extent": null,
      "status": null,
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      "heading": "Officers' initial functions",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "section/7",
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      "number": "7",
      "heading": "Former Inland Revenue matters",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/functions"
    },
    {
      "path": "section/8",
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      "number": "8",
      "heading": "Power to transfer functions",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-8",
      "extent": null,
      "status": null,
      "parent": "crossheading/functions"
    },
    {
      "path": "section/8A",
      "kind": "section",
      "number": "8A",
      "heading": "The Extractive Industries Transparency Initiative",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-8A",
      "extent": null,
      "status": null,
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      "heading": "Ancillary powers",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-9",
      "extent": null,
      "status": null,
      "parent": "crossheading/functions"
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      "path": "section/10",
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      "heading": "The Valuation Office",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-10",
      "extent": null,
      "status": null,
      "parent": "crossheading/functions"
    },
    {
      "path": "crossheading/exercise-of-functions",
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      "heading": "Exercise of functions",
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      "status": null,
      "parent": null
    },
    {
      "path": "section/11",
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      "heading": "Treasury directions",
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      "extent": null,
      "status": null,
      "parent": "crossheading/exercise-of-functions"
    },
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      "path": "section/12",
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      "heading": "Commissioners' arrangements",
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      "path": "section/13",
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      "heading": "Exercise of Commissioners' functions by officers",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "section/14",
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      "number": "14",
      "heading": "Delegation",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/exercise-of-functions"
    },
    {
      "path": "section/15",
      "kind": "section",
      "number": "15",
      "heading": "Agency: Scotland, Northern Ireland and Wales",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/exercise-of-functions"
    },
    {
      "path": "section/16",
      "kind": "section",
      "number": "16",
      "heading": "Restrictions, &c.",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-16",
      "extent": null,
      "status": null,
      "parent": "crossheading/exercise-of-functions"
    },
    {
      "path": "section/16A",
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      "number": "16A",
      "heading": "Charter of standards and values",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-16A",
      "extent": null,
      "status": null,
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    },
    {
      "path": "crossheading/information",
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      "heading": "Information",
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    },
    {
      "path": "section/17",
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      "heading": "Use of information",
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      "status": null,
      "parent": "crossheading/information"
    },
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      "path": "section/18",
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      "heading": "Confidentiality",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/information"
    },
    {
      "path": "section/19",
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      "number": "19",
      "heading": "Wrongful disclosure",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-19",
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      "status": null,
      "parent": "crossheading/information"
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    {
      "path": "section/20",
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      "number": "20",
      "heading": "Public interest disclosure",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-20",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/information"
    },
    {
      "path": "section/21",
      "kind": "section",
      "number": "21",
      "heading": "Disclosure to prosecuting authority",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-21",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/information"
    },
    {
      "path": "section/22",
      "kind": "section",
      "number": "22",
      "heading": "Data protection, &c.",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-22",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/information"
    },
    {
      "path": "section/23",
      "kind": "section",
      "number": "23",
      "heading": "Freedom of information",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-23",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/information"
    },
    {
      "path": "crossheading/proceedings",
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      "heading": "Proceedings",
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      "status": null,
      "parent": null
    },
    {
      "path": "section/24",
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      "number": "24",
      "heading": "Evidence",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-24",
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      "parent": "crossheading/proceedings"
    },
    {
      "path": "section/25",
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      "heading": "Conduct of civil proceedings",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-25",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/proceedings"
    },
    {
      "path": "section/25A",
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      "number": "25A",
      "heading": "Certificates of debt",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-25A",
      "extent": null,
      "status": null,
      "parent": "crossheading/proceedings"
    },
    {
      "path": "section/26",
      "kind": "section",
      "number": "26",
      "heading": "Rewards",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-26",
      "extent": null,
      "status": null,
      "parent": "crossheading/proceedings"
    },
    {
      "path": "crossheading/inspection-and-complaints",
      "kind": "crossheading",
      "number": null,
      "heading": "Inspection and complaints",
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      "extent": null,
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      "parent": null
    },
    {
      "path": "section/27",
      "kind": "section",
      "number": "27",
      "heading": "Inspection",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/inspection-and-complaints"
    },
    {
      "path": "section/28",
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      "number": "28",
      "heading": "Complaints and misconduct: England and Wales",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-28",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/inspection-and-complaints"
    },
    {
      "path": "section/28A",
      "kind": "section",
      "number": "28A",
      "heading": "Complaints and misconduct: Northern Ireland",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-28A",
      "extent": null,
      "status": null,
      "parent": "crossheading/inspection-and-complaints"
    },
    {
      "path": "section/29",
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      "number": "29",
      "heading": "Confidentiality, &c.",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-29",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/inspection-and-complaints"
    },
    {
      "path": "crossheading/offences",
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      "heading": "Offences",
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    },
    {
      "path": "section/30",
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      "heading": "Impersonation",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-30",
      "extent": null,
      "status": null,
      "parent": "crossheading/offences"
    },
    {
      "path": "section/31",
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      "number": "31",
      "heading": "Obstruction",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-31",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/32",
      "kind": "section",
      "number": "32",
      "heading": "Assault",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-32",
      "extent": null,
      "status": null,
      "parent": "crossheading/offences"
    },
    {
      "path": "section/33",
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      "heading": "Power of arrest",
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      "extent": null,
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    {
      "path": "crossheading/prosecutions",
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    },
    {
      "path": "section/34",
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      "heading": "The Revenue and Customs Prosecutions Office",
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      "extent": null,
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    {
      "path": "section/35",
      "kind": "section",
      "number": "35",
      "heading": "Functions",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-35",
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      "status": "repealed",
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    },
    {
      "path": "section/36",
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      "number": "36",
      "heading": "Functions: supplemental",
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      "path": "section/37",
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      "heading": "Prosecutors",
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      "extent": "E+W+S+N.I.",
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    {
      "path": "section/38",
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      "heading": "Conduct of prosecutions on behalf of the Office",
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    },
    {
      "path": "section/39",
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      "heading": "Designation of non-legal staff",
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      "path": "section/40",
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      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "section/41",
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      "number": "41",
      "heading": "Disclosure of information to Director of Revenue and Customs Prosecutions",
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      "extent": "E+W+S+N.I.",
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      "path": "section/42",
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      "heading": "Inspection",
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      "parent": "crossheading/prosecutions"
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    {
      "path": "crossheading/money-and-property",
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    },
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      "path": "section/43",
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      "number": "43",
      "heading": "Expenditure",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-43",
      "extent": null,
      "status": null,
      "parent": "crossheading/money-and-property"
    },
    {
      "path": "section/44",
      "kind": "section",
      "number": "44",
      "heading": "Payment into Consolidated Fund",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-44",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/money-and-property"
    },
    {
      "path": "section/45",
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      "heading": "Remuneration, &c.",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-45",
      "extent": null,
      "status": null,
      "parent": "crossheading/money-and-property"
    },
    {
      "path": "section/46",
      "kind": "section",
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      "heading": "Accounts",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-46",
      "extent": null,
      "status": null,
      "parent": "crossheading/money-and-property"
    },
    {
      "path": "section/47",
      "kind": "section",
      "number": "47",
      "heading": "Payment out of Consolidated Fund",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-47",
      "extent": null,
      "status": null,
      "parent": "crossheading/money-and-property"
    },
    {
      "path": "section/48",
      "kind": "section",
      "number": "48",
      "heading": "Transfer of property, &c.: general",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-48",
      "extent": null,
      "status": null,
      "parent": "crossheading/money-and-property"
    },
    {
      "path": "section/49",
      "kind": "section",
      "number": "49",
      "heading": "Transfer of property, &c.: Prosecutions Office",
      "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-49",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": "crossheading/money-and-property"
    },
    {
      "path": "crossheading/general",
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    },
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      "heading": "Consequential amendments, &c.",
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      "extent": null,
      "status": null,
      "parent": "crossheading/general"
    },
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      "path": "section/51",
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      "heading": "Interpretation",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "crossheading/general"
    },
    {
      "path": "section/52",
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