Commissioners for Revenue and Customs Act 2005, Royal Assent on 7th April 2005.


NOTES

  • The Commissioners for Revenue and Customs Bill had its first reading in the House of Commons on 24th November 2004
  • The Bill received Royal Assent as the Commissioners for Revenue and Customs Act 2005 on 7th April 2005.

    The Commissioners for Revenue and Customs Bill was enacted as the Commissioners for Revenue and Customs Act 2005 on 7th April 2005.

    Official explanatory notes to the Commissioners for Revenue and Customs Act 2005 are available on the HMSO website.

    The Act implements recommendations of the of the O'Donnell review of revenue administration, March 2004 (published alongside the 2004 Budget) for merging the Inland Revenue and HM Customs & Excise into a new single department. VAT, import duties and all forms of central taxation will be handled by one single organisation when the proposals in the Bill are implemented.

    A review of powers for the new department, to be called HM Revenue and Customs (HMRC), was announced on 8th December 2004 (see 2004/12/08 - HM Treasury Press Release, re consultation on powers for new HM Revenue and Customs (HMRC) body.

    This Act has no direct employment law relevance and therefore is not considered further in this program.

    FINISH>
    updated April2005.



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