{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-15",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-15.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": "section/15",
  "kind": "section",
  "number": "15",
  "heading": "Agency: Scotland, Northern Ireland and Wales",
  "text": "(1) For the purposes of section 93 of the Scotland Act 1998 (c. 46) (agency)—\n(a) the Commissioners shall be treated as a Minister of the Crown, and\n(b) the officers of Revenue and Customs shall be treated as a Minister of the Crown.\n(2) For the purposes of section 28 of the Northern Ireland Act 1998 (c. 47) (agency)—\n(a) the Commissioners shall be treated as a Minister of the Crown, and\n(b) the officers of Revenue and Customs shall be treated as a Minister of the Crown.\n(3) For the purposes of section 83 of the Government of Wales Act 2006 (agency arrangements)—\n(a) the Commissioners are to be treated as a relevant authority, and\n(b) the officers of Revenue and Customs are to be treated as a relevant authority.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 15(3) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(3), 29(2)(b), (3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 15 heading substituted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(4), 29(2)(b), (3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 15 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/11/section/15",
    "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."
}