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. ”