{
  "url": "https://openlegislation.uk/ministers-of-the-crown-act-1975/section-5A",
  "json_url": "https://openlegislation.uk/ministers-of-the-crown-act-1975/section-5A.json",
  "legislation": "ukpga/1975/26",
  "legislation_title": "Ministers of the Crown Act 1975",
  "legislation_url": "https://openlegislation.uk/ministers-of-the-crown-act-1975",
  "path": "section/5A",
  "kind": "section",
  "number": "5A",
  "heading": "The Commissioners for Her Majesty’s Revenue and Customs",
  "text": "(1) The Commissioners for Her Majesty’s Revenue and Customs shall be treated for the purposes of section 1(1)(a) and (c) as if they were a Minister of the Crown.\n(2) The officers of Revenue and Customs shall be treated for the purposes of section 1(1)(a) and (c) as if they were a Minister of the Crown.\n(3) An Order in Council under this Act may not provide for the transfer of a function specified in section 5(1)(a) or (b) of the Commissioners for Revenue and Customs Act 2005.\n(4) An Order in Council under section 1 above transferring a function to the Commissioners or to officers of Revenue and Customs—\n(a) may restrict or prohibit the exercise of specified powers in relation to that function, and\n(b) may provide that the function may be exercised only with the consent of a specified Minister of the Crown.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 5A inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), ss. 8(1), 53(1); S.I. 2005/1126, art. 2(2)(e)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 5A(3) substituted (8.3.2012) by Welfare Reform Act 2012 (c. 5), ss. 126(14), 150(1)(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1975/26/section/5A",
    "retrieved_at": "2026-10-29T10:38:43.893093+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."
}