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Commissioners for Revenue and Customs Act 2005
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- UK Public General Acts
- 2005 c. 11
- SCHEDULE 4
- Paragraph 99
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Proceeds of Crime Act 2002 (c. 29)
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99In section 451 of that Act (Customs and Excise prosecutions)—
(a)in subsection (1), 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”,
(b)for subsection (2) substitute—
“(2)Where proceedings under subsection (1) are instituted by the Commissioners, the proceedings must be brought in the name of an officer of Revenue and Customs.”,
(c)subsection (3) shall cease to have effect,
(d)in subsection (5) for “customs officer”, in each place, substitute “officer of Revenue and Customs”, and
(e)for the heading substitute “Revenue and Customs prosecutions”.
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