Commissioners for Revenue and Customs Act 2005
This article needs additional citations for
|An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the |
|2005 c 11|
|7 April 2005|
The Commissioners for Revenue and Customs Act 2005 (c 11) is an
In combining the two revenue departments into one, the Act implemented the recommendation of the O'Donnell Review. The Act provides for the new department to inherit the powers of the old departments, pending a comprehensive review of revenue powers. Following some controversy in the Parliamentary debates, the Act also expressly provides for a duty to keep information
The separation of prosecution functions to an independent body followed recommendations in the Gower Hammond Report and the Butterfield Report into failed prosecutions.
The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005 (S.I. 2005/1126 (C. 51)) was made under section 53(1).