# Commissioners for Revenue and Customs Act 2005, Section 15: Agency: Scotland, Northern Ireland and Wales

Extent: E+W+S+N.I.

(1) For the purposes of section 93 of the Scotland Act 1998 (c. 46) (agency)—
(a) the Commissioners shall be treated as a Minister of the Crown, and
(b) the officers of Revenue and Customs shall be treated as a Minister of the Crown.
(2) For the purposes of section 28 of the Northern Ireland Act 1998 (c. 47) (agency)—
(a) the Commissioners shall be treated as a Minister of the Crown, and
(b) the officers of Revenue and Customs shall be treated as a Minister of the Crown.
(3) For the purposes of section 83 of the Government of Wales Act 2006 (agency arrangements)—
(a) the Commissioners are to be treated as a relevant authority, and
(b) the officers of Revenue and Customs are to be treated as a relevant authority.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/section/15 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.