Version Superseded: 27/03/2014
Point in time view as at 07/10/2013. This version of this provision has been superseded.
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.
(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.
Commencement Information
I1S. 36 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(g)
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