# Commissioners for Revenue and Customs Act 2005, Paragraph 24


In section 146A(7) (time limits), for the words from “means” to the end of the subsection substitute—
“(a) in England and Wales, means the Director of Revenue and Customs Prosecutions,
(b) in Scotland, means the Commissioners or the procurator fiscal, and
(c) in Northern Ireland, means the Commissioners.”

---
Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/24 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.