# Commissioners for Revenue and Customs Act 2005, Paragraph 87


In section 53 of the Anti-terrorism, Crime and Security Act (Customs and Excise prosecution for a nuclear weapons offence)—
(a) in subsection (1)—
(i) for “by order of the Commissioners of Customs and Excise” substitute “ by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs ”, and
(ii) for “if it appears to them” substitute “ if it appears to the Director or to the Commissioners ”,
(b) in subsection (3)—
(i) after “instituted” insert “ by order of the Commissioners ”, and
(ii) after “an officer” insert “ of Revenue and Customs ”,
(c) in subsection (4) leave out “of Customs and Excise”,
(d) omit subsection (6), and
(e) for the heading substitute “ Revenue and Customs prosecutions ”.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/schedule/4/paragraph/87 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/schedule-4/paragraph-87
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.