V5.242 Human rights

The provisions of the European Convention on Human Rights (ECHR) have been incorporated into UK legislation by the Human Rights Act 1998. Section 19 (the requirement for a Minister of the Crown to make a statement of compatibility of a proposed enactment with the ECHR) was brought into force on 24 November 19981. Other sections2 came into force on 2 October 20003.

The provisions of the ECHR, and in particular arts 64, 85, 176 and article 1 of the first protocol7 have had a modest impact on HMRC's powers. In Home or Away Ltd v C & E

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