Commissioners for Revenue and Customs Act 2005

This section has no associated Explanatory Notes

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)