Revenue and Customs Act 1979

The Revenue and Customs Act 1979 is a UK law that governs the operation and administration of Her Majesty's Revenue and Customs (HMRC). It sets out the legal framework for collecting taxes, duties, and penalties, as well as handling customs regulations. The Act outlines procedures for assessing and enforcing tax obligations, and provides HMRC with powers to investigate and ensure compliance. Essentially, it establishes the rules and authority needed to manage the country’s revenue collection and customs operations efficiently and legally.