SCHEDULES

SCHEDULE 4Consequential Amendments, &c.

Criminal Justice Act 1987 (c. 38)

I135

1

In section 3(1) and (2) of the Criminal Justice Act 1987 (disclosure)—

a

for “subject to an obligation of secrecy under the Taxes Management Act 1970” substitute “ to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2) ”,

b

for “the Commissioners of Inland Revenue or an officer of those Commissioners”, in each place, substitute “ Her Majesty’s Revenue and Customs ”,

c

for “an offence relating to inland revenue”, in each place, substitute “ an offence relating to a former Inland Revenue matter ”, and

d

for “any member of the Crown Prosecution Service” substitute “ the Revenue and Customs Prosecutions Office ”.

2

At the end of section 3 of that Act add—

8

In subsections (1) and (2) “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.