9. Information held by the CPS by reason of a transfer of property, rights and liabilities to the DPP or the CPS under article 4 is to be treated for the purposes of section 40(1) of the CRCA 2005 (as amended by this Order) as if it were information disclosed to the DPP by Her Majesty’s Revenue and Customs for use in connection with a Revenue and Customs function of the DPP (within the meaning of section 40(6A) of the CRCA 2005).
Section 40(2)(ca) was inserted by the Serious Crime Act 2007, section 74(2), Schedule 8, paragraph 167(1) and (2); amended by that Act, section 79, Schedule 11, paragraph 16; and amended by the Crime and Courts Act 2013, section 15(3), Schedule 8, paragraph 186. Section 40(2)(cb) was inserted by the Serious Crime Act 2007, section 74(2), Schedule 8, paragraph 167(1) and (2). Section 40(10A) was inserted by the Serious Crime Act 2007, section 74(2), Schedule 8, paragraph 167(1) and (3).