Related Commentary  Related HMRC Manuals

8(1)  [Inserts Ministers of the Crown Act 1975, s. 5A.]

8(2)  For the purposes of sections 63 and 108 of the Scotland Act 1998 (c. 46) (transfer of functions)–

(a)the Commissioners shall be treated as a Minister of the Crown, and

(b)the officers of Revenue and Customs shall be treated as a Minister of the Crown.

8(3)  An Order in Council under section 63 or 108 of that Act–

(a)may not make provision about a function specified in section 5(1) of this Act, and

(b)if it transfers a function to the Commissioners or to officers of Revenue and Customs–

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.