DANSP02400 - Legislation: The Commissioners for Revenue and Customs Act 2005
The Commissioners for Revenue and Customs Act 2005
This act became law on 7 April 2005 and created Her Majesty鈥檚 Revenue and Customs by integrating the Inland Revenue and HM Customs and Excise.
It replaced the previous terms for describing staff who were empowered to exercise the functions of the predecessor departments, e.g. inspectors, collectors, receivers, authorised persons, officers of the Board of Inland Revenue, etc., with the description of 鈥渙fficers of Revenue and Customs鈥�.
The Act applies to both GB and NI.