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.