http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/24/2022-04-28Commissioners for Revenue and Customs Act 2005An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes.texttext/xmlenStatute Law Database2024-05-17Expert Participation2022-04-28 SCHEDULESSCHEDULE 4Consequential Amendments, &c.<Emphasis>Customs and Excise Management Act 1979 (c. 2)</Emphasis>24In section 146A(7) (time limits), for the words from “means” to the end of the subsection substitute—ain England and Wales, means the Director of Revenue and Customs Prosecutions,bin Scotland, means the Commissioners or the procurator fiscal, andcin Northern Ireland, means the Commissioners.Sch. 4 para. 24 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
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24
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in force at 18.4.2005 by
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