OpenLegislation

Paragraph 23 I1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In section 145 (institution of proceedings)—

(a)

in subsection (1), for “except by order of the Commissioners” substitute

“except—

(a)

by or with the consent of the Director of Revenue and Customs Prosecutions, or

(b)

by order of, or with the consent of, the Commissioners for Her Majesty’s Revenue and Customs.”,

(b)

in subsection (2)—

(i)

after “instituted” in both places insert “ by order of the Commissioners ”, and

(ii)

after “an officer” insert “ of Revenue and Customs ”,

(c)

subsection (4) shall cease to have effect, and

(d)

in subsection (6), for “by order of the Commissioners or have not been commenced in the name of an officer.” substitute “ in accordance with this section. ”

Annotations

Commencement

I1

Sch. 4 para. 23 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)