Commissioners for Revenue and Customs Act 2005

Anti-terrorism, Crime and Security Act 2001 (c. 24)

87 In section 53 of the Anti-terrorism, Crime and Security Act (Customs and Excise prosecution for a nuclear weapons offence)—

(a) in subsection (1)—

(i) 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”, and

(ii) for “if it appears to them” substitute “if it appears to the Director or to the Commissioners”,

(b) in subsection (3)—

(i) after “instituted” insert “by order of the Commissioners”, and

(ii) after “an officer” insert “of Revenue and Customs”,

(c) in subsection (4) leave out “of Customs and Excise”,

(d) omit subsection (6), and

(e) for the heading substitute “Revenue and Customs prosecutions”.