SCHEDULES
SCHEDULE 4Consequential Amendments, &c.
Proceeds of Crime Act 2002 (c. 29)
I199
In section 451 of that Act (Customs and Excise prosecutions)—
a
in subsection (1), for “by order of the Commissioners of Customs and Excise” substitute “
by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs
”
,
b
for subsection (2) substitute—
2
Where proceedings under subsection (1) are instituted by the Commissioners, the proceedings must be brought in the name of an officer of Revenue and Customs.
c
subsection (3) shall cease to have effect,
d
in subsection (5) for “customs officer”, in each place, substitute “
officer of Revenue and Customs
”
, and
e
for the heading substitute “
Revenue and Customs prosecutions
”
.