Commissioners for Revenue and Customs Act 2005, Paragraph 87 is up to date with all changes known to be in force on or before 04 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.
87U.K.In section 53 of the Anti-terrorism, Crime and Security Act (Customs and Excise prosecution for a nuclear weapons offence)—
(a)in subsection (1)—
(i)for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”, and
(ii)for “if it appears to them” substitute “ if it appears to the Director or to the Commissioners ”,
(b)in subsection (3)—
(i)after “instituted” insert “ by order of the Commissioners ”, and
(ii)after “an officer” insert “ of Revenue and Customs ”,
(c)in subsection (4) leave out “of Customs and Excise”,
(d)omit subsection (6), and
(e)for the heading substitute “ Revenue and Customs prosecutions ”.
Commencement Information
I1Sch. 4 para. 87 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)
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