Overview of the Act Functions and powers (sections 5 to 7 and 16 and Schedules 1 and 2, Part 1)
8.The Commissioners are responsible for all the functions (bar prosecutions as a result of section 35), which were previously the responsibility of the Commissioners of Inland Revenue and the Commissioners of Customs and Excise. Officers of Revenue and Customs may exercise all of the functions of Inland Revenue and Customs and Excise officers, unless stated otherwise.
9.The Act identifies all of the functions previously carried out by the Inland Revenue (see Schedule 1). It provides that powers previously available to the Commissioners of Customs and Excise and their officers may not be used for these former Inland Revenue functions, while powers previously available to the Commissioners of Inland Revenue and their officers may only be used for these functions. This is to prevent any inadvertent widening of powers in the new department.