{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-5",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-5.json",
  "legislation": "ukpga/2005/11",
  "legislation_title": "Commissioners for Revenue and Customs Act 2005",
  "legislation_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005",
  "path": "schedule/5",
  "kind": "schedule",
  "number": "5",
  "heading": "Repeals",
  "text": "Short title and chapter\nExtent of repeal\nPublic Revenue and Consolidated Fund Charges Act 1854 (c. 94)\nIn Schedule (B), the entry relating to the Inland Revenue.\nExchequer and Audit Departments Act 1866 (c. 39)\nIn section 10, the words from the beginning to “at the Bank of England” and the proviso.\nInland Revenue Regulation Act 1890 (c. 21)\nThe whole Act.\nPublic Accounts and Charges Act 1891 (c. 24)\nThe whole Act.\nParliamentary Commissioner Act 1967 (c. 13)\nIn Schedule 2, the entries relating to the Inland Revenue and Customs and Excise.\nTaxes Management Act 1970 (c. 9)\nSection 6(3) and (4).\nSection 111(2).\nParts II and III of Schedule 1.\nFinance Act 1972 (c. 41)\nSection 127.\nBiological Weapons Act 1974 (c. 6)\nSection 1B(6).\nCustoms and Excise Management Act 1979 (c. 2)\nSections 6 and 7.\nSection 8(1).\nSections 12 to 18.\nSection 32.\nSection 84.\nSection 86.\nSection 145(4).\nIn section 152(a), the words “stay, sist or”.\nParagraphs (c) and (d) of section 152.\nSection 153.\nSection 155(2).\nSection 165.\nSection 169.\nPolice and Criminal Evidence Act 1984 (c. 60)\nSection 114(4).\nCopyright, Designs and Patents Act 1988 (c. 48)\nSection 112(5).\nPolice and Criminal Evidence (Northern Ireland) Order 1989 (SI 1989/1341 (NI 12))\nArticle 85(3).\nFinance Act 1994 (c. 9)\nParagraph 32 of Schedule 7.\nTrade Marks Act 1994 (c. 26)\nSection 90(5).\nDrug Trafficking Act 1994 (c. 37)\nIn section 60—\n(a)subsection (3), and\n(b)in subsection (6), the definition of “officer”.\nFinance Act 1995 (c. 4)\nSection 158.\nMerchant Shipping Act 1995 (c. 21)\nSection 303.\nChemical Weapons Act 1996 (c. 6)\nSection 30A(6).\nFinance Act 1996 (c. 8)\nParagraph 41 of Schedule 5.\nLandmines Act 1998 (c. 33)\nSection 21(3) and (6).\nFinance Act 1998 (c. 36)\nSection 145.\nParagraph 95 of Schedule 18.\nScotland Act 1998 (c. 46)\nSection 77(8).\nSection 78(8).\nSocial Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2)\nSection 7.\nFinance Act 2000 (c. 17)\nSection 148(2).\nParagraph 140 of Schedule 6.\nCapital Allowances Act 2001 (c. 2)\nSection 576.\nIn Part 2 of Schedule 1, the entries for “the Board of Inland Revenue” and “the Inland Revenue”.\nAnti-terrorism, Crime and Security Act 2001 (c. 24)\nSection 53(6).\nTax Credits Act 2002 (c. 21)\nSection 40(1)(a).\nParagraph 2 of Schedule 5.\nEmployment Act 2002 (c. 22)\nSection 5.\nFinance Act 2002 (c. 23)\nParagraph 26 of Schedule 13.\nProceeds of Crime Act 2002 (c. 29)\nSection 451(3).\nIncome Tax (Earnings and Pensions) Act 2003 (c. 1)\nSection 720.\nIn Part 2 of Schedule 1, the entries for “the Board of Inland Revenue” and “the Inland Revenue”.\nIn paragraph 84(2) of Schedule 2, the word “their”.\nIn paragraph 100 of Schedule 2, the entries for “the Board of Inland Revenue” and “the Inland Revenue”.\nIn paragraph 42(2A) of Schedule 3, the word “their”.\nIn paragraph 49 of Schedule 3, the entry for “the Inland Revenue”.\nIn paragraph 30(3) of Schedule 4, the word “their”.\nIn paragraph 37 of Schedule 4, the entry for “the Inland Revenue”.\nIn paragraph 59 of Schedule 5, the entry for “the Inland Revenue”.\nDealing in Cultural Objects (Offences) Act 2003 (c. 27)\nSection 4(6).\nCriminal Justice Act 2003 (c. 44)\nIn section 27, in the definition of “relevant prosecutor”, items (e) and (f).\nIncome Tax (Trading and Other Income) Act 2005 (c. 5)\nIn section 878(1), the definitions of “the Board of Inland Revenue” and “the Inland Revenue”.\nIn Part 2 of Schedule 4, the entries for “the Board of Inland Revenue” and “the Inland Revenue”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(i)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/11/schedule/5",
    "retrieved_at": "2026-10-29T09:16:15.638584+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."
}