Inland Revenue Regulation Act, 1890

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INLAND REVENUE REGULATION ACT 1890

CHAPTER XXI.

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

Commissioners and Officers.

Appointment of Commissioners.

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.

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.

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.

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 notwith-standing 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.

Provisions as to bonds and deposits of stock.

6 & 7 Will. 4, c. 28.

1 & 2 Vict. c. 61.

5.—(1) The provisions contained in the Government Offices Security Act, 1836, and the Government Offices Security Act, 1838, shall extend to inland revenue and all other matters for the time being placed under the care and management of the Commissioners.

(2) Any public stock or Exchequer bills required to be transferred or deposited by way of security in pursuance of the said Acts in relation to any of the duties and matters aforesaid, may be transferred or deposited by or on behalf of the person from whom the security is required into or in the joint names of the chairman for the time being of the Commissioners, and of that person or his nominee.

Accountant-General.

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

Collector or officer not to deal in exciseable goods.

7. If any collector or any person appointed to be an officer and employed in relation to duties of excise deals or trades in any goods subject to any such duty, or carries on or is concerned in any trade or business subject to any law of excise, he shall be guilty of a misdemeanour, and shall, on conviction, forfeit his office or employment, and be incapable of ever holding any office or employment in or relating to the excise.

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, or on any jury or inquest whatsoever, or in the militia.

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.

Penalty on persons entering into collusive agreement.

10.—(1) If any Commissioner or collector, or officer, or person employed in relation to inland revenue directly or indirectly asks for or receives any sum of money or any other recompense whatsoever, or any promise or security for any sum of money or other recompense, or enters into or acquiesces in any collusive agreement with any person to do or abstain from doing or to conceal or connive at any act or thing whereby Her Majesty is or may be defrauded, he shall for every such offence incur a fine of five hundred pounds, and shall on conviction thereof be incapable of ever holding any office under the Crown.

(2) If any person directly or indirectly gives or offers to give to any Commissioner, or collector, or officer, or person so employed any sum of money or other recompense whatsoever, or any security for any sum of money or other recompense, or proposes or enters into any collusive agreement with any Commissioner, collector, officer, or person so employed in order to corrupt and prevail upon him to do or abstain from doing or to conceal or connive at any act or thing whereby Her Majesty is or may be defrauded, or to do or omit or permit or suffer to be done or omitted any act contrary to his duty, every person so offending shall for every such offence (whether the sum of money or other recompense or security for the same, or the agreement is or is not received, entered into, acquiesced in, or performed) incur a fine of five hundred pounds.

(3) On the commission of any offence against this section, the offender who, before any information is lodged against him in respect of the offence, first discovers and informs against any other offender shall on the conviction of the person against whom the information is given be discharged and acquitted from any fine or disqualification to which at the time of giving the information he was liable by reason of the offence committed by him.

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;

he shall for every such offence incur a fine of one hundred pounds.

Unlawful assumption of character of officer.

12. [¹] 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 with or without hard labour, for any term not exceeding three months.

Accounts.

Commissioners to keep accounts.

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.

Collectors to keep accounts.

14.—(1) Every collector and other person intrusted with the collection, receipt, or custody of inland revenue shall keep and render accounts in the prescribed manner and form of all sums of money collected or received by him or intrusted to his custody.

(2) If any such collector or other person neglects or omits to keep and render such accounts as aforesaid, he shall be guilty of a misdemeanour, and shall on conviction be incapable of ever holding any office under the Crown.

(3) The Commissioners may require any such collector or other person to verify by a statutory declaration any account rendered by him.

Collectors to apply and remit duties as ordered by Commissioners.

15.—(1) Every collector or other person intrusted with the collection, receipt, or custody of inland revenue shall apply and remit all sums of money and securities for money which are intrusted to his custody, or come into his hands, or are under his control, at the prescribed time, and in the prescribed manner and form.

(2) If any such collector or other person neglects or omits so to apply or remit any sum of money or any security for money in his hands, he shall forfeit his office or employment, and shall in addition to the forfeiture of any security which he may have given be liable to pay treble the amount of the sum of money or security for money.

[Ss. 16–20 rep. 54 & 55 Vict. c. 24, s. 1.]

Legal Proceedings.

Institution of proceedings for fines, &c.

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, or for the condemnation of any goods seized as forfeited under any such Act, except by order of the Commissioners and in the name of an officer, or in England in the name of the Attorney-General for England, in Scotland in the name of the Lord Advocate, and 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, or to any proceeding on information or complaint of an officer of the peace for recovery of a fine or penalty imposed in relation to an offence against any law of excise in any case in which such a proceeding is authorised.

(3) The power of the Commissioners, or any of them, to hear and determine informations for the recovery of any fine or penalty, or for the condemnation of any goods seized as forfeited, shall cease, and any information which might, under any enactment passed before the commencement of this Act, have been exhibited, heard, adjudged, and determined by the Commissioners, or any of them, may be exhibited, heard, adjudged, and determined before a court of summary jurisdiction, and shall be subject to the like appeal as in the case of an information exhibited before a justice of the peace in respect of any offence against the laws of excise.

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, and any goods seized as forfeited under any such Act may be returned for condemnation and condemned, in the High Court.

(2) [¹] The proceedings for the recovery of any such fine or penalty or for the condemnation of any such goods shall be commenced within two years next after the fine or penalty is incurred or the seizure is made.

Service of process.

19 & 20 Vict. c. 56.

23.—(1) Any writ of subpœna or other process issued out of the High Court in relation to any proceeding for recovery of inland revenue or any fine or penalty imposed by any Act relating to inland revenue, or for the condemnation of any goods seized as forfeited under any such Act, may be served on any person in any part of the United Kingdom.

(2) If any person so served does not appear according to the exigency of the writ or process, the High Court may on proof of service transmit a certificate of the default under the seal of the court to the High Court in that part of the United Kingdom in which the writ or process was served, and the last-mentioned court shall proceed against and punish the person so making default in the same manner as if he had neglected to appear in obedience to a like writ or process issued out of that last-mentioned court.

(3) Where the writ or process served is to give evidence, a person failing to appear in answer thereto shall not be punished on account thereof, unless it be shown to the satisfaction of the court that a reasonable sum of money for expenses had been tendered to him before the default.

(4) Nothing in this section shall affect the procedure in Scotland under the Exchequer Court (Scotland) Act, 1856.

Rules as to evidence in certain cases.

24.—[¹] (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.

Procedure for condemnation of seizures.

25.—(1) Where goods seized as forfeited under any Act relating to inland revenue are returned into the High Court, any claim thereto must be made within the time limited by law or the practice of the court, and must be entered in the name of the proprietor of the goods, and must describe his place of residence and his business or profession.

(2) The person entering any such claim or his solicitor must, in England or Ireland, within the time limited by law or the practice of the court in which the claim is entered, make oath that the goods were at the time of the seizure the property of the person claiming the same, and be bound with two sufficient sureties in the sum of one hundred pounds to pay the costs occasioned by the claim. In default of making such oath, or giving such security, the goods shall be adjudged to be forfeited, and shall be condemned as unclaimed.

(3) In any trial whatsoever arising upon a seizure, the fact, form, and manner of the seizure shall be taken to have been as set forth in the information relating thereto without any evidence thereof.

(4) [¹] Where any goods seized as forfeited are not within the space of three months after the seizure thereof claimed by the proprietor by application in writing either to the Commissioners or to the officer who seized the same or has the custody thereof, they shall be absolutely forfeited as if they had been condemned by judgment of the High Court.

(5) Nothing in this section shall affect the forfeiture of any goods seized under any Act whereby goods liable to seizure and seized are declared to be absolutely forfeited.

Procedure on seizure of horses, cattle or perishable goods.

26.—(1) In the event of any horse or cattle or any goods of a perishable nature being seized as forfeited under any Act relating to inland revenue, the Commissioners may order the thing seized to be delivered up to the claimer thereof upon his paying the appraised value thereof or giving security to their satisfaction.

(2) If any such thing be not claimed, or if any claimer refuses or neglects to pay the appraised value thereof, or to give such security as aforesaid, the Commissioners may at any time after the expiration of fourteen days from the making of the seizure order that it be sold by public auction, although the condemnation thereof may not at that time have taken place.

(3) Provided that if any such thing be afterwards ordered to be restored without any proceeding being instituted for the condemnation thereof, or before the same have been condemned, or if on the trial for the condemnation thereof, judgment is given for the claimer, the Commissioners shall on demand pay to him the appraised value thereof, or, in the event of its having been sold, then at his election the appraised value or the proceeds of the sale thereof, and in either case such further sum by way of compensation for the loss sustained by reason of the seizure as the Commissioners think fit.

(4) If the claimer accepts the appraised value or proceeds of sale, with such further sum as aforesaid, he shall not be entitled to maintain any action on account of the seizure, detention, or sale.

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, advocate, or writer to the signet, 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 or by any sheriff in Scotland where the proceeding relates to inland revenue or to any fine, penalty, or other matter under the care and management of the Commissioners.

[¹ 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 England or Ireland where the proceeding relates to inland revenue, or to any matter under the care or management of the Commissioners of Inland Revenue.]

Actions against Officers.

[S. 28 rep. 56 & 57 Vict. c. 61, s. 2; see that Act.]

Protection of officers where probable cause of seizure certified.

29. —(1) Where on the trial of an information or complaint for the condemnation of goods seized as forfeited under any Act relating to inland revenue judgment is given for the claimer thereof, if the court or judge certifies that there was probable cause for making the seizure, no officer or person who made or assisted in making the seizure shall be liable to any civil or criminal proceeding on account of the seizure, or detention of the goods.

(2) Where any civil or criminal proceeding is brought to trial against any officer or person employed in relation to inland revenue on account of the seizing or detention of any goods, and a verdict or judgment is given thereupon against the defendant, if the court or judge certifies that there was probable cause for the seizure, the plaintiff shall not be entitled to any damages, besides the goods seized, or the value thereof, not to any costs, and the defendant shall not be liable to any punishment.

Fines, Penalties, and Forfeitures.

Goods forfeited may be seized.

30.—(1) All goods forfeited by virtue of any Act relating to inland revenue may be seized by any officer or by any person employed in relation to inland revenue or acting in the aid and assistance of any such officer or person.

(2) Where any goods are forfeited under any such Act, every cask, vessel, case, or other package containing or having contained the same, and every ship, boat, cart, or other conveyance, and all horses or other cattle, and all things used in the removal or for the deposit or concealment thereof, shall be forfeited.

Disposal of forfeitures.

31. Goods seized as forfeited by virtue of any Act relating to inland revenue shall after condemnation be sold or destroyed or otherwise disposed of in accordance with the prescribed regulations.

Provided that goods which are subject to duty but upon which duty has not been paid shall not be sold for home consumption at a less price than the amount of the duty payable thereon, and goods, the importation whereof is prohibited, shall, if sold, be sold for exportation only.

Power to reward informers.

32. [¹] The Commissioners may at their discretion reward 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.

Application of fines.

33.—(1) All fines, penalties, and forfeitures incurred under any Act relating to inland revenue which are not otherwise legally appropriated, shall be applied to the use of Her Majesty.

(2) All fines and penalties and the proceeds of all forfeitures incurred under any such Act, and all costs, charges, and expenses payable in respect thereof or in relation thereto respectively, shall be accounted for and paid to the Commissioners or as they direct.

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.

Power to mitigate fines and stay proceedings.

35. [²] —(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 or for the condemnation of any seizure, and may restore any thing seized, and may also after judgment further mitigate or entirely remit any such fine or penalty, and order any person imprisoned for any offence against inland revenue to be discharged before the term of his imprisonment has expired.

(2) The Treasury may mitigate or remit any such fine or penalty either before or after judgment, and may direct any thing seized to be restored to the proprietor or claimer thereof.

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.

Construction.

Meaning of certain expressions in past Acts, &c.

37.—(1) Where in any Act passed before the commencement of this Act, the limits of the chief office of inland revenue or the limits of the chief office of excise are referred to as the limits within which any powers of the Commissioners may be exercised, those powers may be exercised in the city of London and the metropolitan police district.

(2) Where in any Act, or in any bond, security, deed, or other instrument or writing, reference is made to the “Commissioners of Excise,” “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.

General definitions in Revenue Acts.

38.—(1) In this Act, and in every other Act relating to inland revenue, whether passed before or after the commencement of this Act, expressions referring to England shall be construed as applying also to Wales.

(2) For the purpose of construing any Act of Parliament relating to inland revenue, whether passed before or after the commencement of this Act, “night” shall be deemed to begin at eleven of the clock in the evening of each day, and to end at five of the clock in the morning of the next succeeding day.

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 duties of excise, 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:

“Collector” means Collector of Inland Revenue:

“Officer” means Officer of Inland Revenue:

“Goods” includes commodities and chattels:

“Prescribed” means prescribed by the Commissioners:

“High Court” means, as respects Scotland, the Court of Session sitting as the Court of Exchequer:

“Plaintiff” and “defendant” include, as respects Scotland, pursuer and defender respectively.

Repeal: Commencement: Short Title.

Repeal.

40. [Repeal of Acts.]

All bonds and securities given and all appointments and regulations made under or in pursuance of any enactment hereby repealed shall have the same effect as if they had been given or made under or in pursuance of this Act.

[S. 41 rep. 8 Edw. 7. c. 49 (S.L.R.)]

Short title.

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

[Sched. rep. 8 Edw. 7. c. 49 (S.L.R.)]

[² Short title, “The Inland Revenue Regulation Act, 1890,” see s. 42.]

[¹ Extended to officers of Commissioners of Customs and Excise, by art. 17 of Stat. Rules and Orders, 1909, No. 197.]

[¹ Amended, as to proceedings under the Income Tax Acts, by 7 Edw. 7, c. 13, s. 23 (1), and as to excise proceedings, by art. 25 of Stat. Rules and Orders, 1909, No. 197.]

[¹ Extended to Commissioners of Customs and Excise, by art. 15 of Stat. Rules and Orders, 1909, No. 197.]

[¹ Excluded, as to excise, by art. 26 of Stat. Rules and Orders, 1909, No. 197.]

[¹ Words in brackets added by 59 & 60 Vict. c. 28, s. 38.]

[¹ Extended to Commissioners of Customs and Excise, to the exclusion of ss. 211, 212 of 39 & 40 Vict. c. 36, by art. 23 of Stat. Rules and Orders, 1909, No. 197.]

[² Extended to Commissioners of Customs and Excise, to the exclusion of ss. 209 of 39 & 40 Vict. c. 36, by art. 24 of Stat. Rules and Orders, 1909, No. 197.]