Commissioners for Revenue and Customs Act 2005

This section has no associated Explanatory Notes

24U.K.In section 146A(7) (time limits), for the words from “means” to the end of the subsection substitute—

(a)in England and Wales, means the Director of Revenue and Customs Prosecutions,

(b)in Scotland, means the Commissioners or the procurator fiscal, and

(c)in Northern Ireland, means the Commissioners.

Commencement Information

I1Sch. 4 para. 24 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)