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The Commissioners for Revenue and Customs Act 2005, United Kingdom

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Latest Version in WIPO Lex
Year of Version 2005 Dates Entry into force: April 7, 2005 Type of Text IP-related Laws Subject Matter Enforcement of IP and Related Laws, Other Notes The Commissioners for Revenue and Customs Act 2005 makes provisions for the appointment of Commissioners to exercise functions vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise and for the establishment of a Revenue and Customs Prosecutions Office.
The Law is structured into 57 sections and 5 Schedules. Schedule 4 “Consequential Amendments” provides amendments to the Trade Marks Act 1994 and the Copyright, Patents and Designs Act 1988. Paragraph 38 of Schedule 4 sets out that section 112(5) of the Copyright, Patents and Designs Act 1988 dealing with the Power of Commissioners and Excise to make regulations, shall cease to have effect.
Paragraph 57 of Schedule 4 sets out that section 90(5) of the Trade Marks Act 1994 (destination of fees) shall cease to have effect. Paragraph 58 of Schedule 4 stipulates:
“(1) In section 91 of that Act (disclosure by Commissioners of Customs and Excise)—
(a) for “the Commissioners of Customs and Excise” substitute “ the
Commissioners for her Majesty’s Revenue and Customs”,
(b) after “obtained” insert “ or is held ”, and
(c) for “their functions” substitute
“functions of Her Majesty’s Revenue and
Customs ”.
(2) The heading to that section becomes
“ Power of Commissioners for Revenue and
Customs to disclose information. ”

The text of the Commissioners for Revenue and Customs Act 2005 is subject to Crown copyright protection (@Crown Copyright 2005).


Available Texts Main text(s) Main text(s) English The Commissioners for Revenue and Customs Act 2005 PDF HTML
Legislation Amends (2 text(s)) Amends (2 text(s))
Copyright, Designs and Patents Act 1988 (Chapter 48, updated on October 12, 2023)  (GB582)
Trade Marks Act 1994 (Chapter 26, updated up to March 26, 2021)  (GB524)


WIPO Lex No. GB265