Search Legislation

Advanced Search

Commissioners for Revenue and Customs Act 2005

Commissioners for Revenue and Customs Act 2005

2005 CHAPTER 11

Commentary on Clauses

Section 37: Prosecutors

228.This section provides that the Director may designate legally qualified members of his staff as Revenue and Customs Prosecutors. They will be able to exercise all those functions of the Director set out in section 35: giving advice in certain criminal investigations and proceedings and the institution and conduct of criminal prosecutions and related proceedings. It additionally stipulates that all Revenue and Customs Prosecutors must act in accordance with any instructions given to them by the Director.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources