This section has no associated Explanatory Memorandum
2.—(1) Section 3() (functions of the DPP) is amended as follows.
(2) After subsection (2)(aa) insert—
“(ab)to take over the conduct of any criminal proceedings instituted in England and Wales by the Revenue and Customs;”.
(3) After subsection (2)(ba) insert—
“(bb)where it appears to him appropriate to do so, to institute and have the conduct of any criminal proceedings in England and Wales relating to a criminal investigation by the Revenue and Customs;”.
(4) After subsection (2)(ed) insert—
“(ee)to give, to such extent as he considers appropriate, and to such persons as he considers appropriate, advice on matters relating to—
(i)a criminal investigation by the Revenue and Customs; or
(ii)criminal proceedings instituted in England and Wales relating to a criminal investigation by the Revenue and Customs;”.
(5) In subsection (3), at the appropriate place, insert—
““criminal investigation” means any process—
(i)
for considering whether an offence has been committed;
(ii)
for discovering by whom an offence has been committed; or
(iii)
as a result of which an offence is alleged to have been committed;”.
(6) After subsection (3) insert—
“(3A) In this section a reference to the Revenue and Customs is a reference to—
(a)the Commissioners for Her Majesty’s Revenue and Customs;
(b)an officer of Revenue and Customs; or
(c)a person acting on behalf of the Commissioners or an officer of Revenue and Customs.”.