http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/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 Participation2024-03-04 SCHEDULESSCHEDULE 4Consequential Amendments, &c.<Emphasis>Customs and Excise Management Act 1979 (c. 2)</Emphasis>28In section 171 (offences and penalties) after subsection (4) (offence by body corporate) insert—4ASubsection (4) shall not apply to an offence which relates to a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).Sch. 4 para. 28 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
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in force at 18.4.2005 by
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