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Commissioners for Revenue and Customs Act 2005

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Status:

Point in time view as at 17/07/2013.

Changes to legislation:

Commissioners for Revenue and Customs Act 2005, SCHEDULE 3 is up to date with all changes known to be in force on or before 27 November 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

Section 34

SCHEDULE 3U.K.Revenue and Customs Prosecutions Office

This schedule has no associated Explanatory Notes

Appointment of DirectorU.K.

1U.K.The Director must have a ten year general qualification within the meaning of section 71 of the Courts and Legal Services Act 1990 (c. 41) (qualification for judicial appointments).

Commencement Information

I1Sch. 3 para. 1 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

2U.K.The Director shall hold and vacate office in accordance with the terms of his appointment (which may include provision for dismissal).

Commencement Information

I2Sch. 3 para. 2 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

MoneyU.K.

3U.K.The Director shall be paid such remuneration, expenses and other allowances as the Attorney General shall determine with the approval of the Minister for the Civil Service.

Commencement Information

I3Sch. 3 para. 3 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

4U.K.In incurring expenditure the Director shall comply with any directions given to him by the Attorney General with the consent of the Treasury.

Commencement Information

I4Sch. 3 para. 4 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

5U.K.Expenditure of the Director shall be paid out of money provided by Parliament.

Commencement Information

I5Sch. 3 para. 5 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Annual reportU.K.

6(1)As soon as is reasonably practicable after the end of each financial year the Director shall send to the Attorney General a report on the exercise of the Director’s functions during that year.U.K.

(2)A report shall, in particular, give details of—

(a)the nature and outcomes of prosecutions undertaken,

(b)the criteria used to determine whether to designate individuals under section 39, and

(c)the arrangements for training individuals designated under that section.

(3)Where the Attorney General receives a report under sub-paragraph (1) he shall—

(a)lay a copy before Parliament, and

(b)arrange for it to be published.

Commencement Information

I6Sch. 3 para. 6 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

Financial yearU.K.

7(1)The financial year of the Office shall begin with 1st April and end with 31st March.U.K.

(2)But the first financial year of the Office shall—

(a)begin with the date on which section 34 comes into force, and

(b)end with the following 31st March.

Commencement Information

I7Sch. 3 para. 7 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

StatusU.K.

8U.K.Service as the Director or a member of the Office is service in the civil service of the State.

Commencement Information

I8Sch. 3 para. 8 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)

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