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Commissioners for Revenue and Customs Act 2005
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Commissioners for Revenue and Customs Act 2005, Paragraph 59 is up to date with all changes known to be in force on or before 01 March 2025. 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.
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Changes and effects yet to be applied to Schedule 4 Paragraph 59:
- s. 18(2)(ia) inserted by 2019 anaw 1 s. 9
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 18(2)(ia) inserted by 2019 anaw 1 s. 9
This section has no associated Explanatory Notes
59U.K.In section 60 of the Drug Trafficking Act 1994 (prosecution by order of the Commissioners)—
(a)in subsection (1) for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”,
(b)in subsection (2)—
(i)for “so instituted” substitute “ instituted by order of the Commissioners ”, and
(ii)after “an officer” insert “ of Revenue and Customs ”,
(c)subsection (3) shall cease to have effect,
(d)in subsection (5)(b) for “by an order made under subsection (1) above” substitute “ in accordance with this section ”,
(e)in subsection (6) omit the definition of “officer”, and
(f)for the heading substitute “ Revenue and Customs prosecutions ”.
Commencement Information
I1Sch. 4 para. 59 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
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