View source for Commissioners for Revenue and Customs Act 2005

{{Use dmy dates|date=January 2024}}
{{More citations needed|date=November 2011}}
{{Infobox UK legislation
|short_title=Commissioners for Revenue and Customs Act 2005<ref>The citation of this Act by this [[short title]] is authorised by [http://www.legislation.gov.uk/ukpga/2005/11/section/57 section 57] of this Act.</ref>
|parliament=Parliament of the United Kingdom
|long_title=An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the [[Commissioners of Inland Revenue]] and the [[Commissioner of Customs and Excise (United Kingdom)|Commissioner of Customs and Excise]]; for the establishment of a [[Revenue and Customs Prosecutions Office]]; and for connected purposes.
|year=2005
|statute_book_chapter=2005 c 11
|introduced_by=
|territorial_extent=[[United Kingdom]], but an amendment, modification or repeal effected by this Act has the same extent as the enactment (or the relevant part of the enactment) to which it relates.<ref>The Commissioners for Revenue and Customs Act 2005, [http://www.legislation.gov.uk/ukpga/2005/11/section/56 section 56]</ref>
|royal_assent=7 April 2005
|commencement=
|repeal_date=
|amendments=[[Scotland Act 2012]], [[Wales Act 2014]]
|related_legislation=
|repealing_legislation=
|status=current
|original_text=http://www.legislation.gov.uk/ukpga/2005/11/contents/enacted
|legislation_history=
|revised_text=http://www.legislation.gov.uk/ukpga/2005/11/contents
|}}
The '''Commissioners for Revenue and Customs Act 2005''' (c 11) is an [[Act of Parliament|Act]] of the [[Parliament of the United Kingdom]] which combined the  [[Inland Revenue]] and [[HM Customs and Excise]] into a single [[Departments of the United Kingdom Government|government department]], [[HM Revenue and Customs]]. The Act also established the [[Revenue and Customs Prosecutions Office]], and provided for inspections of HMRC by [[HM Inspectors of Constabulary]] to ensure that it complies with the law.
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 [[confidentiality|confidential]], with criminal penalties for wrongful disclosure.
The separation of prosecution functions to an independent body followed recommendations in the [[Gower Hammond Report]] and the [[Butterfield Report]] into failed prosecutions.
The [[Bill (proposed law)|Bill]] that became the Act was introduced to [[Parliament of the United Kingdom|Parliament]] in the [[British House of Commons|House of Commons]] on 24 November 2004, completed its stages in the House of Commons on 16 January 2005, completed its stages in the [[House of Lords]] on 5 April 2005.  Lords' Amendments were considered by the House of Commons on 6 April 2005 and the Act received [[Royal Assent]] on 7 April 2005.  The merger of the revenue bodies, and creation of RCPO, took effect 11 days later.
==Section 53 - Commencement==
[http://www.legislation.gov.uk/uksi/2005/1126/contents/made The Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005] (S.I. 2005/1126 (C. 51)) was made under section 53(1).
==See also==
*[[Customs]]
==References==
*[[Halsbury's Statutes]],
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==External links==
{{Wikiversity}}
*[http://www.legislation.gov.uk/ukpga/2005/11/contents The Commissioners for Revenue and Customs Act 2005], as amended from the [[The National Archives (United Kingdom)|National Archives]].
*[http://www.legislation.gov.uk/ukpga/2005/11/contents/enacted The Commissioners for Revenue and Customs Act 2005], as originally enacted from the [[The National Archives (United Kingdom)|National Archives]].
*[http://www.legislation.gov.uk/ukpga/2005/11/notes/contents Explanatory notes] to the Commissioners for Revenue and Customs Act 2005.
*[https://web.archive.org/web/20051223015419/http://www.hm-treasury.gov.uk/consultations_and_legislation/crc/consult_crc_progress.cfm Progress of the Commissioners for Revenue and Customs Bill]
{{Authority control}}
[[Category:United Kingdom Acts of Parliament 2005]]
[[Category:HM Revenue and Customs]]