Reform history

#### Changes in departments of office of Secretary of State, or in their functions.

[^c709158]: S. 7, Sch. 2 repealed by [S.I. 1979/1451](https://www.legislation.gov.uk/uksi/1979/1451), [art. 3(3)](https://www.legislation.gov.uk/uksi/1979/1451/article/3/3), [Sch. 3](https://www.legislation.gov.uk/uksi/1979/1451/schedule/3)

[^key-01438007bb29ae480304dedbf52f4b60]: S. 5(3A) inserted (24.3.2005) by [Constitutional Reform Act 2005 (c. 4)](https://www.legislation.gov.uk/ukpga/2005/4), [ss. 20(3)](https://www.legislation.gov.uk/ukpga/2005/4/section/20/3), [148(2)](https://www.legislation.gov.uk/ukpga/2005/4/section/148/2)

[^key-3d4aea62ca1ce64e0c4fbfcc3f79c560]: [S. 5A](https://www.legislation.gov.uk/ukpga/1975/26/section/5A) inserted (18.4.2005) by [Commissioners for Revenue and Customs Act 2005 (c. 11)](https://www.legislation.gov.uk/ukpga/2005/11), [ss. 8(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/8/1), [53(1)](https://www.legislation.gov.uk/ukpga/2005/11/section/53/1); [S.I. 2005/1126](https://www.legislation.gov.uk/uksi/2005/1126), [art. 2(2)(e)](https://www.legislation.gov.uk/uksi/2005/1126/article/2/2/e)

##### 5A

- (1) The Commissioners for Her Majesty’s Revenue and Customs shall be treated for the purposes of section 1(1)(a) and (c) as if they were a Minister of the Crown.

- (2) The officers of Revenue and Customs shall be treated for the purposes of section 1(1)(a) and (c) as if they were a Minister of the Crown.

- (3) An Order in Council under this Act may not provide for the transfer of a function specified in section 5(1) of the Commissioners for Revenue and Customs Act 2005.

- (4) An Order in Council under section 1 above transferring a function to the Commissioners or to officers of Revenue and Customs—

- (a) may restrict or prohibit the exercise of specified powers in relation to that function, and

- (b) may provide that the function may be exercised only with the consent of a specified Minister of the Crown.