C5Part XI Detention of Persons, Forfeiture and Legal Proceedings
Annotations:
Modifications etc. (not altering text)
General provisions as to legal proceedings
C2C3C4C6C7C8C9C11C10C12C13C14C15C16C17C18C19C20C21C22C23C24C25C26C27C28C29C30C31C32C34C33C35C36C37C38C39C40C41C42155 Persons who may conduct proceedings. C1
1
F1An officer of Revenue and Customs or other person authorised by the Commissioners may conduct criminal proceedings relating to an assigned matter before a court of summary jurisdiction in Scotland or Northern Ireland. .
F22
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. XI amended by Customs and Excise Duties (General Reliefs) Act 1979 (c. 3), s. 15(4)