# Criminal Justice and Immigration Act 2008, Section 97: Power to transfer functions under Crime (International Co-operation) Act 2003 in relation to direct taxation


(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.

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Source: https://www.legislation.gov.uk/ukpga/2008/4/section/97 (the official version)
Page: https://openlegislation.uk/criminal-justice-and-immigration-act-2008/section-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.