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Commissioners for Revenue and Customs Act 2005

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Changes over time for: Paragraph 23

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Changes to legislation:

Commissioners for Revenue and Customs Act 2005, Paragraph 23 is up to date with all changes known to be in force on or before 07 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

This section has no associated Explanatory Notes

23U.K.In section 145 (institution of proceedings)—

(a)in subsection (1), for “except by order of the Commissioners” substitute except—

(a)by or with the consent of the Director of Revenue and Customs Prosecutions, or

(b)by order of, or with the consent of, the Commissioners for Her Majesty’s Revenue and Customs.,

(b)in subsection (2)—

(i)after “instituted” in both places insert “ by order of the Commissioners ”, and

(ii)after “an officer” insert “ of Revenue and Customs ”,

(c)subsection (4) shall cease to have effect, and

(d)in subsection (6), for “by order of the Commissioners or have not been commenced in the name of an officer.” substitute “ in accordance with this section. ”

Commencement Information

I1Sch. 4 para. 23 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

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