Commentary on Clauses Section 50: Consequential amendments, &c.
283.Sections 5 to 7 vest the functions of the former Commissioners and officers of Inland Revenue and Customs and Excise in the Commissioners for HMRC and officers of Revenue and Customs. In consequence of this vesting section 50 (1) and (2) provide that references to the Commissioners and officers of the predecessor departments in existing enactments, instruments and documents shall be taken as references to the Commissioners for HMRC and officers of Revenue and Customs. This ensures that the body of legislation (both Acts and other instruments) referring to the Commissioners or officers of the predecessor departments shall apply to the new department where appropriate. Subsection (3) makes similar provision in respect of the Valuation Office of the Inland Revenue which will become the Valuation Office of HMRC.
284.Subsection (4) allows for the Treasury to make regulations making appropriate textual changes to references in legislation dealing with the predecessor departments as a consequence of the establishment through this Act of HMRC and the Revenue and Customs Prosecutions Office.
285.Subsection (5) allows regulations under subsection (4) to amend primary legislation. Therefore, affirmative resolution procedure has been adopted. This subsection limits the purposes that the Treasury may specify in the regulations to those that are by way of incidental and consequential provision.
286.Subsection (6) introduces Schedule 4, which makes detailed consequential amendments to a range of legislation, in consequence of the creation of the new department, and the dissolution of the predecessor departments.
287.Subsection (7) ensures that subsections (1) to (4) shall have effect in respect of all relevant legislation and documents, including legislation not coming into force until after the passing of this Act, and gives continued legal validity to documents that continue to be issued in the old form (and referring to the predecessor departments) for some period after the creation of the new department.