Section 97 Power to transfer functions under Crime (International Co-operation) Act 2003 in relation to direct taxationI1

(1)

In section 27(1) of the Crime (International Co-operation) Act 2003 (c. 32) (exercise of powers by others)—

(a)

in paragraph (a), for “Commissioners of Customs and Excise” substitute “ Commissioners for Revenue and Customs ”; and

(b)

in paragraph (b), for “a customs officer” substitute “ an officer of Revenue and Customs ”.

(2)

Paragraph 14 of Schedule 2 to the Commissioners for Revenue and Customs Act 2005 (c. 11) (power under section 27(1) not applicable to former inland revenue matters etc.) ceases to have effect.

Annotations

Commencement

I1: S. 97 in force at 14.7.2008 by S.I. 2008/1586, art. 2(1), Sch. 1 para. 41