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Changes over time for: Section 36


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 27/03/2014
Status:
Point in time view as at 07/10/2013. This version of this provision has been superseded.

Status
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Changes to legislation:
Commissioners for Revenue and Customs Act 2005, Section 36 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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36Functions: supplementalU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)The Director shall discharge his functions under the superintendence of the Attorney General.
(2)The Director or an individual designated under section 37 or 39 or appointed under section 38 must have regard to the Code for Crown Prosecutors issued by the Director of Public Prosecutions under section 10 of the Prosecution of Offences Act 1985 (c. 23)—
(a)in determining whether proceedings for an offence should be instituted,
(b)in determining what charges should be preferred,
(c)in considering what representations to make to a magistrates' court about mode of trial, and
(d)in determining whether to discontinue proceedings.
(3)Sections 23 and 23A of the Prosecution of Offences Act 1985 (power to discontinue proceedings) shall apply (with any necessary modifications) to proceedings conducted by the Director under this Act as they apply to proceedings conducted by the Director of Public Prosecutions.
(4)A power of the Director under an enactment to institute proceedings may be exercised to institute proceedings in England and Wales only.
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