Information Powers: TMA70/S20: Authorisation
The authority reproduced below was signed on 16 June 2008 and is for use for notices issued on or after that date. It replaces all previous authorisations.
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The Commissioners for Revenue and Customs Act 2005 came into force on 18 April 2005. It provided for the integration of former H M Customs & Excise and the Inland Revenue, and the Commissioners and officers of Revenue and Customs together became Her Majesty’s Revenue and Customs (HMRC).
The Act transferred the functions of the Commissioners of former Inland Revenue and Customs & Excise and the functions of officers, including inspectors of taxes, to officers of Revenue and Customs.
It also provides that a reference in any enactment, instrument or other document to an inspector of taxes is to be taken as a reference to an officer of Revenue and Customs.