Version Superseded: 27/03/2014
Point in time view as at 08/05/2012. This version of this provision has been superseded.
Commissioners for Revenue and Customs Act 2005, Section 35 is up to date with all changes known to be in force on or before 07 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.
(1)The Director—
(a)may institute and conduct criminal proceedings in England and Wales relating to a criminal investigation by the Revenue and Customs, and
(b)shall take over the conduct of criminal proceedings instituted in England and Wales by the Revenue and Customs.
(2)The Director shall provide such advice as he thinks appropriate, to such persons as he thinks appropriate, in relation to—
(a)a criminal investigation by the Revenue and Customs, or
(b)criminal proceedings instituted in England and Wales relating to a criminal investigation by the Revenue and Customs.
(3)In this section a reference to the Revenue and Customs is a reference to—
(a)the Commissioners,
(b)an officer of Revenue and Customs, and
(c)a person acting on behalf of the Commissioners or an officer of Revenue and Customs.
(4)The Attorney General may by order assign to the Director a function of—
(a)instituting criminal proceedings,
(b)assuming the conduct of criminal proceedings, or
(c)providing legal advice.
[F1(4A)The Director has the functions conferred on him by, or in relation to, Part 5 or 8 of the Proceeds of Crime Act 2002 (c. 29) (civil recovery of the proceeds etc. of unlawful conduct, civil recovery investigations and disclosure orders in relation to confiscation investigations).]
(5)In this section—
(a)a reference to the institution of criminal proceedings shall be construed in accordance with section 15(2) of the Prosecution of Offences Act 1985 (c. 23), and
(b)“criminal investigation” means any process—
(i)for considering whether an offence has been committed,
(ii)for discovering by whom an offence has been committed, or
(iii)as a result of which an offence is alleged to have been committed.
Textual Amendments
F1S. 35(4A) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 165; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)
Commencement Information
I1S. 35 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(f)
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