{
  "url": "https://openlegislation.uk/criminal-justice-and-immigration-act-2008/section-97",
  "json_url": "https://openlegislation.uk/criminal-justice-and-immigration-act-2008/section-97.json",
  "legislation": "ukpga/2008/4",
  "legislation_title": "Criminal Justice and Immigration Act 2008",
  "legislation_url": "https://openlegislation.uk/criminal-justice-and-immigration-act-2008",
  "path": "section/97",
  "kind": "section",
  "number": "97",
  "heading": "Power to transfer functions under Crime (International Co-operation) Act 2003 in relation to direct taxation",
  "text": "(1) In section 27(1) of the Crime (International Co-operation) Act 2003 (c. 32) (exercise of powers by others)—\n(a) in paragraph (a), for “Commissioners of Customs and Excise” substitute “ Commissioners for Revenue and Customs ”; and\n(b) in paragraph (b), for “a customs officer” substitute “ an officer of Revenue and Customs ”.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 97 in force at 14.7.2008 by S.I. 2008/1586, art. 2(1), Sch. 1 para. 41"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/4/section/97",
    "retrieved_at": "2026-10-31T10:33:09.448635+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}