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Commissioners for Revenue and Customs Act 2005

Commissioners for Revenue and Customs Act 2005

2005 CHAPTER 11

Commentary on Clauses

Section 38: Conduct of prosecutions on behalf of the Office

229.This section confers a power on the Director to appoint legally qualified persons who are not employed by him to institute and conduct any specified criminal proceedings or class of proceedings. These persons must hold a general qualification under the Courts and Legal Services Act 1990, i.e. they must be able to exercise a right of audience in proceedings in the Supreme Court, county courts or magistrates’ courts. They must act in accordance with instructions given to them either by the Director or by a Revenue and Customs Prosecutor

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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.

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