Office of Public Sector Information
(1) An authorised officer of Revenue and Customs may arrest a person without warrant if the officer reasonably suspects that the person—
(a) has committed an offence under section 30, 31 or 32,
(b) is committing an offence under any of those sections, or
(c) is about to commit an offence under any of those sections.
(2) In subsection (1) “authorised” means authorised by the Commissioners.
(3) Authorisation for the purposes of this section may be specific or general.
(4) In Scotland or Northern Ireland, a constable may arrest a person without warrant if the constable reasonably suspects that the person—
(a) has committed an offence under this Act,
(b) is committing an offence under this Act, or
(c) is about to commit an offence under this Act.
(1) The Attorney General shall appoint an individual as Director of Revenue and Customs Prosecutions.
(2) The Director may, with the approval of the Minister for the Civil Service as to terms and conditions of service, appoint staff.
(3) The Director and his staff may together be referred to as the Revenue and Customs Prosecutions Office.
(4) Schedule 3 (which makes provision about the Office) shall have effect.
(1) The Director—
(a) may institute and conduct criminal proceedings in England and Wales relating to a criminal investigation by the Revenue and Customs, and
(b) shall take over the conduct of criminal proceedings instituted in England and Wales by the Revenue and Customs.
(2) The Director shall provide such advice as he thinks appropriate, to such persons as he thinks appropriate, in relation to—
(a) a criminal investigation by the Revenue and Customs, or
(b) criminal proceedings instituted in England and Wales relating to a criminal investigation by the Revenue and Customs.
(3) In this section a reference to the Revenue and Customs is a reference to—
(a) the Commissioners,
(b) an officer of Revenue and Customs, and
(c) a person acting on behalf of the Commissioners or an officer of Revenue and Customs.
(4) The Attorney General may by order assign to the Director a function of—
(a) instituting criminal proceedings,
(b) assuming the conduct of criminal proceedings, or
(c) providing legal advice.
(5) In this section—
(a) a reference to the institution of criminal proceedings shall be construed in accordance with section 15(2) of the Prosecution of Offences Act 1985 (c. 23), and
(b) “criminal investigation” means any process—
(i) for considering whether an offence has been committed,
(ii) for discovering by whom an offence has been committed, or
(iii) as a result of which an offence is alleged to have been committed.
(1) The Director shall discharge his functions under the superintendence of the Attorney General.
(2) The Director or an individual designated under section 37 or 39 or appointed under section 38 must have regard to the Code for Crown Prosecutors issued by the Director of Public Prosecutions under section 10 of the Prosecution of Offences Act 1985 (c. 23)—
(a) in determining whether proceedings for an offence should be instituted,
(b) in determining what charges should be preferred,
(c) in considering what representations to make to a magistrates' court about mode of trial, and
(d) in determining whether to discontinue proceedings.
(3) Sections 23 and 23A of the Prosecution of Offences Act 1985 (power to discontinue proceedings) shall apply (with any necessary modifications) to proceedings conducted by the Director under this Act as they apply to proceedings conducted by the Director of Public Prosecutions.
(4) A power of the Director under an enactment to institute proceedings may be exercised to institute proceedings in England and Wales only.
(1) The Director may designate a member of the Office (to be known as a “Revenue and Customs Prosecutor”) to exercise any function of the Director under or by virtue of section 35.
(2) An individual may be designated as a Prosecutor only if he has a general qualification within the meaning of section 71 of the Courts and Legal Services Act 1990 (c. 41) (qualification for judicial appointments).
(3) A Prosecutor shall act in accordance with any instructions of the Director.
(1) An individual who is not a member of the Office may be appointed by the Director to exercise any function of the Director under or by virtue of section 35 in relation to—
(a) specified criminal proceedings, or
(b) a specified class or description of criminal proceedings.
(2) An individual may be appointed under this section only if he has a general qualification within the meaning of section 71 of the Courts and Legal Services Act 1990 (qualifications for judicial appointments).
(3) An individual appointed under this section shall act in accordance with any instructions of—
(a) the Director, or
(b) a Prosecutor.
(1) The Director may designate a member of the Office—
(a) to conduct summary bail applications, and
(b) to conduct other ancillary magistrates' criminal proceedings.
(2) In carrying out a function for which he is designated under this section an individual shall have the same powers and rights of audience as a Prosecutor.
(3) In subsection (1)—
(a) “summary bail application” means an application for bail made in connection with an offence—
(i) which is not triable only on indictment, and
(ii) in respect of which the accused has not been sent to the Crown Court for trial, and
(b) “ancillary magistrates' criminal proceedings” means criminal proceedings other than trials in a magistrates' court.
(4) An individual designated under this section shall act in accordance with any instructions of—
(a) the Director, or
(b) a Prosecutor.
(1) The Revenue and Customs Prosecutions Office may not disclose information which—
(a) is held by the Prosecutions Office in connection with any of its functions, and
(b) relates to a person whose identity is specified in the disclosure or can be deduced from it.
(2) But subsection (1)—
(a) does not apply to a disclosure which—
(i) is made for the purposes of a function of the Prosecutions Office, and
(ii) does not contravene any restriction imposed by the Director,
(b) does not apply to a disclosure made to Her Majesty’s Revenue and Customs in connection with a function of the Revenue and Customs (within the meaning of section 25),
(c) does not apply to a disclosure made for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom),
(d) does not apply to a disclosure which in the opinion of the Director is desirable for the purpose of safeguarding national security,
(e) does not apply to a disclosure made in pursuance of an order of a court,
(f) does not apply to a disclosure made with the consent of each person to whom the information relates, and
(g) is subject to any other enactment.
(3) A person commits an offence if he contravenes subsection (1).
(4) Subsection (3) does not apply to the disclosure of information about internal administrative arrangements of the Revenue and Customs Prosecutions Office (whether relating to a member of the Office or to another person).
(5) It is a defence for a person charged with an offence under this section of disclosing information to prove that he reasonably believed—
(a) that the disclosure was lawful, or
(b) that the information had already and lawfully been made available to the public.
(6) In this section a reference to the Revenue and Customs Prosecutions Office includes a reference to—
(a) former members of the Office, and
(b) persons who hold or have held appointment under section 38.
(7) A person guilty of an offence under this section shall be liable—
(a) on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or
(b) on summary conviction, to imprisonment for a term not exceeding 12 months, to a fine not exceeding the statutory maximum or to both.
(8) A prosecution for an offence under this section may be instituted in England and Wales only—
(a) by the Director of Revenue and Customs Prosecutions, or
(b) with the consent of the Director of Public Prosecutions.
(9) A prosecution for an offence under this section may be instituted in Northern Ireland only—
(a) by the Commissioners, or
(b) with the consent of the Director of Public Prosecutions for Northern Ireland.
(10) In the application of this section to Scotland or Northern Ireland the reference in subsection (7)(b) to 12 months shall be taken as a reference to six months.
(11) In subsection (2) the reference to an enactment does not include—
(a) an Act of the Scottish Parliament or an instrument made under such an Act, or
(b) an Act of the Northern Ireland Assembly or an instrument made under such an Act.
(1) A person specified in subsection (2) may disclose information held by him to the Director for a purpose connected with a specified investigation or prosecution.
(2) Those persons are—
(a) a constable,
(b) the Director General of the National Criminal Intelligence Service,
(c) the Director General of the National Crime Squad,
(d) the Director of the Serious Fraud Office,
(e) the Director General of the Serious Organised Crime Agency,
(f) the Director of Public Prosecutions,
(g) the Director of Public Prosecutions for Northern Ireland, and
(h) such other persons as the Attorney General may specify by order.
(3) An order under subsection (2)(h)—
(a) may specify a person only if, or in so far as, he appears to the Attorney General to be exercising public functions,
(b) may include transitional or incidental provision,
(c) shall be made by statutory instrument, and
(d) shall not be made unless a draft has been laid before, and approved by resolution of, each House of Parliament.
(4) In relation to a person if or in so far as he exercises functions in respect of Northern Ireland subsections (2)(h) and (3)(a) shall have effect as if a reference to the Attorney General were a reference to—
(a) the Advocate General for Northern Ireland, or
(b) before the commencement of section 27(1) of the Justice (Northern Ireland) Act 2002 (c. 26), the Attorney General for Northern Ireland.
(5) In the application of this section to Scotland, references to the Attorney General are to be read as references to a Minister of the Crown (including the Treasury).
(6) Nothing in this section authorises the making of a disclosure which—
(a) contravenes the Data Protection Act 1998 (c. 29), or
(b) is prohibited by Part 1 of the Regulation of Investigatory Powers Act 2000 (c. 23).
Section 2 of the Crown Prosecution Service Inspectorate Act 2000 (c. 10) shall apply to the Revenue and Customs Prosecutions Office as it applies to the Crown Prosecution Service.
Expenditure of the Commissioners in connection with the exercise of their functions shall be paid out of money provided by Parliament.
(1) The Commissioners shall pay money received in the exercise of their functions into the Consolidated Fund—
(a) at such times and in such manner as the Treasury directs,
(b) with the exception of receipts specified in subsection (2), and
(c) after deduction of the disbursements specified in subsection (3).
(2) The exceptions mentioned in subsection (1)(b) are—
(a) contributions under Part I of the Social Security Contributions and Benefits Act 1992 (c. 4),
(b) contributions under Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),
(c) any other sums payable, under or by virtue of an enactment, into the National Insurance Fund or the Northern Ireland National Insurance Fund,
(d) sums required under or by virtue of an enactment to be paid into the National Loans Fund,
(e) sums required to be paid to a Minister of the Crown by virtue of an enactment relating to financial support for students,
(f) penalties under section 21 of the National Minimum Wage Act 1998 (c. 39) (non-compliance), and
(g) sums required under or by virtue of an enactment to be paid into the Scottish Consolidated Fund.
(3) The disbursements mentioned in subsection (1)(c) are—
(a) payments in connection with drawback, repayments and discounts,
(b) payments under section 77 of the Scotland Act 1998 (c. 46) (additional tax),
(c) payments under section 2 of the Isle of Man Act 1979 (c. 58) (Isle of Man share of common duties), and
(d) tax credits.
(4) In subsection (3)(a) “repayments” includes—
(a) payments in respect of actual or deemed credits relating to any tax or duty, and
(b) payments of interest (or repayment supplement) on—
(i) repayments, or
(ii) payments treated as repayments.
(1) The Commissioners shall be paid, out of money provided by Parliament, such remuneration, expenses and other allowances as may be determined by the Minister for the Civil Service.
(2) The Commissioners may incur expenditure in respect of staff (whether in respect of remuneration, allowances, pensions, gratuities or otherwise).
(3) The Commissioners shall pay to the Minister for the Civil Service, at such times as the Minister may direct, such sums as the Minister may determine in respect of any increase attributable to this Act in the sums payable under the Superannuation Act 1972 (c. 11) out of money provided by Parliament.
(1) The Commissioners shall provide to the Comptroller and Auditor General, in such form as the Treasury shall direct, a daily account of—
(a) the amount of revenue received, and
(b) the disposal of revenue received.
(2) The Commissioners shall provide to the Comptroller and Auditor General, in such form and at such times as the Treasury shall direct, an account of liabilities satisfied by the acceptance of property in satisfaction of tax under—
(a) section 230 of the Inheritance Tax Act 1984 (c. 51), or
(b) any other enactment.
(1) This section applies if the Treasury think that the funds available to the Commissioners may be insufficient to make, under or by virtue of an enactment—
(a) a payment into the National Insurance Fund,
(b) a payment into the Northern Ireland National Insurance Fund,
(c) a payment of a kind specified in section 44(2)(c) to (g), or
(d) a disbursement of a kind specified in section 44(3).
(2) Where this section applies the Treasury may pay money to the Commissioners out of the Consolidated Fund to enable them to make a payment or disbursement.
(3) This section applies whether or not the reason for a deficiency is or may be that an amount has been paid or retained on the basis of an estimate that has proved or may prove to be inaccurate.
(1) Upon commencement the property, rights and liabilities of any of the old commissioners shall by virtue of this section vest in the new commissioners.
(2) Anything done by, on behalf of or in relation to any of the old commissioners which has effect immediately before commencement shall continue to have effect as if done by, on behalf of or in relation to the new commissioners.
(3) Anything (including any legal proceedings) which immediately before commencement is in the process of being done by, on behalf of or in relation to any of the old commissioners may be continued by, on behalf of or in relation to the new commissioners.
(4) Upon commencement the property, rights and liabilities of any of the old officers shall by virtue of this section vest in the officers of Revenue and Customs.
(5) Anything done by, on behalf of or in relation to any of the old officers which has effect immediately before commencement shall continue to have effect as if done by, on behalf of or in relation to an officer of Revenue and Customs.
(6) Anything (including any legal proceedings) which immediately before commencement is in the process of being done by, on behalf of or in relation to any of the old officers may be continued by, on behalf of or in relation to an officer of Revenue and Customs.
(7) So far as is necessary or appropriate in consequence of section 5 or the preceding provisions of this section, on and after commencement—
(a) a reference to any of the old commissioners in an agreement (whether written or not), instrument or other document shall be treated as a reference to the new commissioners, and
(b) a reference in an agreement (whether written or not), instrument or other document to any of the old officers shall be treated as a reference to an officer of Revenue and Customs.
(8) This section shall operate in relation to property, rights or liabilities—
(a) whether or not they would otherwise be capable of being transferred,
(b) without any instrument or other formality being required, and
(c) irrespective of any requirement for consent that would otherwise apply.
(9) In this section—
“commencement” means the time appointed under section 53 for the commencement of section 5,
“rights and liabilities” includes rights and liabilities relating to employment,
“the old commissioners” means—
the Commissioners of Inland Revenue, and
the Commissioners of Customs and Excise,
“the old officers” means any of the persons listed in section 6(2) or 7(3), and
“the new commissioners” means the Commissioners for Her Majesty’s Revenue and Customs.
(10) This section is subject to section 49.
(1) The Treasury may make a scheme identifying property, rights and liabilities of the old commissioners which shall on commencement vest not in the new commissioners but in the Director of Revenue and Customs Prosecutions.
(2) A scheme shall have effect—
(a) in so far as it excludes anything from the operation of section 48, on the coming into force of that section, and
(b) in so far as it vests anything in the Director of Revenue and Customs Prosecutions, upon the coming into force of section 35.
(3) A scheme may include consequential and incidental provision and may, in particular—
(a) apply (with or without modification) or make provision similar to any provision of section 48;
(b) modify the effect of section 48(2), (3), (5), (6) or (7);
(c) make provision for shared ownership, use or access.
(4) The Treasury may require the new commissioners to transfer specified property, rights and liabilities to the Director of Revenue and Customs Prosecutions (and the commissioners shall comply).
(5) In relation to any matter that becomes a function of the Director of Revenue and Customs Prosecutions under section 35, section 48(2), (3), (5), (6) and (7) shall have effect with—
(a) the substitution of a reference to the Director for any reference to the new commissioners or to an officer of Revenue and Customs (or officers of Revenue and Customs), and
(b) the substitution of a reference to this section and anything done under it for a reference to section 48.
(6) In this section the following expressions have the same meaning as in section 48—
(a) “commencement”,
(b) “the old commissioners”, and
(c) “the new commissioners”.
(1) In so far as is appropriate in consequence of section 5 a reference in an enactment, instrument or other document to the Commissioners of Customs and Excise, to customs and excise or to the Commissioners of Inland Revenue (however expressed) shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
(2) In so far as is appropriate in consequence of sections 6 and 7 a reference in an enactment, instrument or other document to any of the persons specified in section 6(2) or 7(3) (however expressed) shall be taken as a reference to an officer of Revenue and Customs.
(3) In so far as is appropriate in consequence of this Act a reference in an enactment, instrument or other document to the Valuation Office of the Inland Revenue (however expressed) shall be taken as a reference to the Valuation Office of Her Majesty’s Revenue and Customs.
(4) The Treasury may by regulations make such provision as they think appropriate in consequence of section 5, 6 or 7 in respect of a reference in an enactment (however expressed) to—
(a) the Commissioners of Inland Revenue (or to a Commissioner),
(b) the Commissioners of Customs and Excise (or to a Commissioner),
(c) customs,
(d) customs and excise,
(e) Inland Revenue, or
(f) any of the persons specified in section 6(2) or 7(3).
(5) Regulations under subsection (4) in respect of a reference in an enactment—
(a) may amend an enactment,
(b) may make incidental and consequential provision,
(c) shall be made by statutory instrument, and
(d) shall not be made unless a draft has first been laid before, and approved by resolution of, each House of Parliament.
(6) Schedule 4 (consequential amendments, &c.) shall have effect (and is without prejudice to the generality of subsections (1) to (4)).
(7) Subsections (1) to (4) shall, subject to any express provision to the contrary, have effect in relation to enactments passed or made, and instruments and documents issued, whether before or after the passing of this Act.
(1) In this Act—
except where otherwise expressly provided, “enactment” includes—
an Act of the Scottish Parliament,
an instrument made under an Act of the Scottish Parliament,
Northern Ireland legislation, and
an instrument made under Northern Ireland legislation,
“officer of Revenue and Customs” means a person appointed under section 2, and
“revenue” has the meaning given by section 5(4).
(2) In this Act—
(a) “function” means any power or duty (including a power or duty that is ancillary to another power or duty), and
(b) a reference to the functions of the Commissioners or of officers of Revenue and Customs is a reference to the functions conferred—
(i) by or by virtue of this Act, or
(ii) by or by virtue of any enactment passed or made after the commencement of this Act.
(3) A reference in this Act, in an enactment amended by this Act or, subject to express provision to the contrary, in any future enactment, to responsibility for collection and management of revenue has the same meaning as references to responsibility for care and management of revenue in enactments passed before this Act.
(4) In this Act a reference to information acquired in connection with a matter includes a reference to information held in connection with that matter.
(1) The following shall cease to have effect—
(a) the following provisions of the Customs and Excise Management Act 1979 (c. 2)—
(i) section 12 (inquiries),
(ii) section 15 (bribery and collusion),
(iii) section 32 (kidnapping officers),
(iv) section 84 (signalling to smugglers),
(v) section 86 (higher penalty where offender armed, &c.),
(vi) section 152(c) (mitigation and remission of penalties, &c.),
(vii) section 152(d) (early discharge from prison), and
(viii) section 169 (false scales, &c.), and
(b) section 111(2) of the Taxes Management Act 1970 (c. 9) (valuation: obstruction).
(2) The enactments specified in Schedule 5 are hereby repealed to the extent specified.
Commissioners for Revenue and Customs Act 2005