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INLAND REVENUE REGULATION ACT 1890

INLAND REVENUE REGULATION ACT 1890 - LONG TITLE

An Act to consolidate certain Enactments relating to the Regulation
of the Inland Revenue.{1}
[25th July 1890]
Commissioners and OfficersAppointment of Commissioners.

INLAND REVENUE REGULATION ACT 1890 - SECT 1

1.(1) It shall be lawful for Her Majesty the Queen to appoint
persons to be Commissioners for the collection and management of
inland revenue, and the Commissioners shall hold office during Her
Majesty's pleasure.

(2) The Commissioners shall have all necessary powers for carrying
into execution every Act of Parliament relating to inland revenue,
and shall in the exercise of their duty be subject to the
authority, direction, and control of the Treasury, and shall obey
all orders and instructions which have been or may be issued to
them in that behalf by the Treasury.

INLAND REVENUE REGULATION ACT 1890 - SECT 2
Quorum of Commissioners.

2. The Commissioners may act by any two or more of their number,
and by that number shall constitute a board of commissioners, and
may do and order and direct and permit to be done throughout the
United Kingdom or in any part thereof all acts, matters, and things
relating to inland revenue.

Provided that where by any Act of Parliament or otherwise anything
has been or is hereafter expressly directed or authorised to be
done by one of the Commissioners, it shall be valid if done by
one Commissioner.

INLAND REVENUE REGULATION ACT 1890 - SECT 3
Offices.

3. The Commissioners shall have their chief office in London and
shall also keep offices in such other places as they deem
necessary, and those offices shall be kept open on the prescribed
days and during the prescribed hours.

INLAND REVENUE REGULATION ACT 1890 - SECT 4
Appointment of collectors, officers, and other persons.

4.(1) The Commissioners shall, unless the Treasury otherwise direct,
appoint such collectors, officers, and other persons for collecting,
receiving, managing, and accounting for inland revenue as are not
required by law to be appointed by any other authority.

(2) All such appointments shall continue in force notwithstanding the
death of any Commissioner, or his ceasing to hold office, and the
persons holding the same shall have full power to execute the
duties of their respective offices and to enforce, in the execution
thereof, all laws, regulations, penalties, and forfeitures relating to
inland revenue in every part of the United Kingdom.

(3) The Commissioners may suspend, reduce, discharge, or restore as
they see cause, any such collector, officer, or person.

(4) Where a collector, officer, or person is authorised to receive
or collect or have in his custody or possession any money arising
from inland revenue, the Commissioners may require him to give
security to their satisfaction.[

INLAND REVENUE REGULATION ACT 1890 - SECT 4A
Exercise of functions of Commissioners.

4A. Any function conferred by or under any enactment, including any
future enactment, on the Commissioners may be exercised by any
officer of the Commissioners acting under their authority:

Provided that this section shall not apply to the making of any
statutory instrument.]

S.5 rep. by SLR 1966; SL(R) 1974

INLAND REVENUE REGULATION ACT 1890 - SECT 6
Accountant- General.

6. Every person appointed to the office of the Accountant-General...
shall hold his office during the pleasure of the Treasury.

S.7 rep. by 1952 c.44 s.320 sch.12 Pt.I

INLAND REVENUE REGULATION ACT 1890 - SECT 8
Privileges of Commissioners and officers.

8. No Commissioner, collector, officer, or person employed under the
authority of the Commissioners in relation to inland revenue, shall
be compelled to serve as mayor or sheriff or in any corporate or
parochial or other public office or employment,....

INLAND REVENUE REGULATION ACT 1890 - SECT 9
Salaries and superannuation allowances not assignable or subject to
be taken in execution.

9. Save as provided by any law in relation to the commutation of
a pension or the estate of a bankrupt, the remuneration payable to
any person for being or having been a Commissioner, collector,
officer, or person employed in relation to inland revenue, shall not
before payment thereof to or for the use of that person be capable
of assignment or liable to be taken under legal process.

S.10 rep. by 1964 c.37 s.17(5) sch.6 Pt.II; SL(R) 1978

INLAND REVENUE REGULATION ACT 1890 - SECT 11
Obstruction of officers.

11. If any person by himself or by any person in his employ
obstructs, molests, or hinders

(a)an officer or any person employed in relation to inland revenue
in the execution of his duty, or of any of the powers or
authorities by law given to the officer or person; or

(b)any person acting in the aid of an officer or any person so
employed;

Unlawful assumption of character of officer.

INLAND REVENUE REGULATION ACT 1890 - SECT 12

12. If any person not being an officer takes or assumes the name,
designation, or character of an officer for the purpose of thereby
obtaining admission into any house or other place, or of doing or
procuring to be done any act which he would not be entitled to do
or procure to be done of his own authority, or for any other
unlawful purpose, he shall be guilty of a misdemeanour, and shall
in addition to any other punishment to which he may be liable for
the offence, be liable, on summary conviction, to be imprisoned...,
for any term not exceeding three months.

Commissioners to keep accounts.

INLAND REVENUE REGULATION ACT 1890 - SECT 13

13.(1) The Commissioners shall collect and cause to be collected
every part of inland revenue, and all money under their care and
management, and shall keep distinct accounts thereof at their chief
office.

(2) There shall be set forth in such accounts the amounts
respectively charged, collected, and received, and remaining in arrear
of each part of inland revenue, and of the several payments made
or allowed by the Commissioners in respect of each such part and
of the expenses of the collection and management of the said
revenue, and of all other payments and expenses made or incurred on
any other account whatsoever.

Ss.14, 15, rep. by 1964 c.37 s.17(5) sch.6 Pt.II; SL(R) 1978.
Ss.1620 rep. by 1891 c.24 s.1(1) sch.

Institution of proceedings for fines, &c.

INLAND REVENUE REGULATION ACT 1890 - SECT 21

21.(1) It shall not be lawful to commence proceedings against any
person for the recovery of any fine, penalty, or forfeiture under
any Act relating to inland revenue,... except by order of the
Commissioners [and in the name of an officer, or... in Ireland in
the name of the Attorney-General for Ireland].

(2) Provided that nothing in this section shall extend to any
summary proceeding for the conviction on immediate arrest of any
person under or by virtue of any Act relating to inland revenue....

Subs.(3) rep. by 1952 c.44 s.320 sch.12 Pt.I

INLAND REVENUE REGULATION ACT 1890 - SECT 22
Proceedings in the High Court.

22.(1) Any fine or penalty incurred under any Act relating to
inland revenue may be sued for and recovered,... in the High Court.

(2) The proceedings for the recovery of any such fine or penalty...
shall be commenced within two years next after the fine or penalty
is incurred or the seizure is made.

S.23 rep. by 1947 c.44 s.39 sch.2; SI 1949/1836 (I. p.1261); 1952
c.44 s.320 sch.12 Pt.I; 1964 c.37 s.17(5) sch.6 Pt.II; SL(R) 1978

INLAND REVENUE REGULATION ACT 1890 - SECT 24
Rules as to evidence in certain cases.

24.(1) All regulations, minutes, and notices purporting to be signed
by a secretary or assistant secretary of the Commissioners and by
their order shall, until the contrary is proved, be deemed to have
been so signed and to have been made and issued by the
Commissioners, and may be proved by the production of a copy
thereof purporting to have been so signed.

(2) In any proceeding the letter or instructions under which a
collector or officer or person employed in relation to inland
revenue has acted shall be sufficient evidence of any order issued
by the Treasury or by the Commissioners, and mentioned or referred
to therein.

(3) Evidence of a person being reputed to be or having acted as a
Commissioner, or collector, or officer, or person employed in
relation to inland revenue, shall, unless the contrary is proved, be
sufficient evidence of his appointment or authority to act as such.

[(4) Any notice or other document purporting to be issued in
exercise of any function conferred on the Commissioners shall, until
the contrary is proved, be deemed to be so issued.]

Ss.25, 26 rep. by 1952 c.44 s.320 sch.12 Pt.I

INLAND REVENUE REGULATION ACT 1890 - SECT 27
Officers may conduct proceedings before justices.

27. Any officer or person employed or authorised by the
Commissioners or the Solicitor of Inland Revenue in that behalf may,
although he is not a solicitor,... prosecute, conduct, or defend any
information, complaint, or other proceeding to be heard or determined
by any justice of the peace in the United Kingdom... where the
proceeding relates to inland revenue or to any fine, penalty, or
other matter under the care and management of the Commissioners.

[Any person who has been admitted as a solicitor, and is employed
or authorised by the Commissioners or the Solicitor of Inland
Revenue, may appear in, conduct, defend, and address the Court in
any legal proceeding in a county court in... Ireland where the
proceeding relates to inland revenue, or to any matter under the
care or management of the Commissioners of Inland Revenue.]

S.28 rep. by 1893 c.61 s.2 sch. Ss.2931 rep. by 1952 c.44 s.320
sch.12 Pt.I

INLAND REVENUE REGULATION ACT 1890 - SECT 32
Power to reward informers.

32. The Commissioners may at their discretion regard any person who
informs them of any offence against any Act relating to inland
revenue or assists in the recovery of any fine or penalty, provided
that a reward exceeding fifty pounds shall not be paid in any case
without the consent of the Treasury.

S.33 rep. by 1964 c.37 s.17(5) sch.6 Pt.II; SL(R) 1978

INLAND REVENUE REGULATION ACT 1890 - SECT 34
Expenses of prosecutions.

34. All costs, charges, and expenses payable by the Commissioners in
respect of proceedings for the recovery of any fine, penalty, or
forfeiture incurred under any Act relating to inland revenue, and
all sums of money allowed as rewards, shall be deemed to be
charges of collection and management, and shall be paid out of
money provided by Parliament for that purpose.

INLAND REVENUE REGULATION ACT 1890 - SECT 35
Power to mitigate fines and stay proceedings.

35.(1) The Commissioners may in their discretion mitigate any fine
or penalty incurred under this Act or any other Act relating to
inland revenue, or stay or compound any proceedings for recovery
thereof... and may also after judgment further mitigate or entirely
remit any such fine or penalty,....

(2) The Treasury may mitigate or remit any such fine or penalty
either before or after judgment,....

INLAND REVENUE REGULATION ACT 1890 - SECT 36
Recovery of fines imposed by this Act.

36. All fines imposed by this Act may be proceeded for and
recovered in the same manner and in the case of summary proceedings
with the like power of appeal, as any fine or penalty under any
Act relating to the excise.

Meaning of certain expressions in past Acts, &c.

INLAND REVENUE REGULATION ACT 1890 - SECT 37

37.Subs.(1) rep. by 1952 c.44 s.320 sch.12 Pt.I

(2) Where in any Act, or in any bond, security, deeds or other
instrument or writing, reference is made to the... "Commissioners of
Stamps and Taxes", "Commissioners of Stamps", or "Commissioners for
the Affairs of Taxes", or any officer or person appointed by those
Commissioners respectively, the Act, bond, security, deed, or other
instrument or writing shall be construed as referring to the
Commissioners and officers and persons appointed by them, or acting
under their orders and directions.

S.38 rep. by 1964 s.37 s.17(5) sch.6 Pt.II; SL(R) 1978

INLAND REVENUE REGULATION ACT 1890 - SECT 39
Definitions.

39. In this Act, unless the context otherwise requires,

"Inland Revenue" means the revenue of the United Kingdom collected
or imposed as stamp duties, taxes,... and placed under the care and
management of the Commissioners, and any part thereof:

"Commissioner" means Commissioner of Inland Revenue:

"Accountant General" means Accountant and Comptroller General of
Inland Revenue:

Definition rep. by 1891 c.24 s.1(1) sch.

"Collector" means Collector of Inland Revenue:

"Officer" means Officer of Inland Revenue:

Definition rep. by SL(R) 1974

"Prescribed" means prescribed by the Commissioners:

...

S.40 rep. by SLR 1908; 1964 c.37 s.17(5) sch.6 Pt.II; SL(R) 1978.
S.41 rep. by SLR 1908

INLAND REVENUE REGULATION ACT 1890 - SECT 42
Short title.

42. This Act may be cited as the Inland Revenue Regulation Act,
1890.

Schedule rep. by SLR 1908