Annex A:: Table of Provisions Relating to the Predecessor Departments
Many of the provisions in the Act have counterparts in existing legislation relating to the Inland Revenue and Customs and Excise. The table set out below gives an indication of enactments relating to the Inland Revenue and Customs and Excise that currently deal with similar matters to those provided for in the Commissioners for Revenue and Customs Act. It should be noted that the provisions in the Act are not restatements of the existing provisions and in some cases elements of the existing provisions will still have effect in relation to HMRC. The table should not be relied on as exhaustive or conclusive.