{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-5",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-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": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Commissioners' initial functions",
  "text": "(1) The Commissioners shall be responsible for—\n(a) the collection and management of revenue for which the Commissioners of Inland Revenue were responsible before the commencement of this section,\n(b) the collection and management of revenue for which the Commissioners of Customs and Excise were responsible before the commencement of this section, and\n(c) the payment and management of tax credits for which the Commissioners of Inland Revenue were responsible before the commencement of this section.\n(2) The Commissioners shall also have all the other functions which before the commencement of this section vested in—\n(a) the Commissioners of Inland Revenue (or in a Commissioner), or\n(b) the Commissioners of Customs and Excise (or in a Commissioner).\n(3) This section is subject to section 35.\n(4) In this Act “revenue” includes taxes, duties and national insurance contributions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 5(1)(b) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(a), 58(1) (with s. 36(4))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 5(2)(b) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 7(8)(a), 58(1) (with s. 36(4))"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 5(2)(b) modified (21.7.2009) by Borders, Citizenship and Immigration Act 2009 (c. 11), ss. 1(7)(a), 58(1) (with s. 36(4))"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 5 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(a)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word inserted",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    },
    {
      "type": "repealed",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/11/section/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."
}