This section has no associated Explanatory Notes
12(1)A person who is or has been the Director of Revenue and Customs Prosecutions.U.K.
(2)A person who is or has been a member of staff of the Revenue and Customs Prosecutions Office.
Commencement Information
I1Sch. 5 para. 12 in force at 1.4.2006 except to the extent that it extends to S. by S.I. 2005/1521, art. 5(1)
I2Sch. 5 para. 12 in force at 1.4.2006 for S. by S.S.I. 2006/166, art. 2(1)(b)