# Customs and Excise Management Act 1979, Section 155: Persons who may conduct proceedings.

Extent: E+W+S+N.I.

(1) An officer of Revenue and Customs or other person authorised by the Commissioners may conduct criminal proceedings relating to an assigned matter before a court of summary jurisdiction in Scotland or Northern Ireland. .
(2) Any person who has been admitted as a solicitor and is employed by the Commissioners may act as a solicitor in any proceedings in England, Wales or Northern Ireland relating to any assigned matter notwithstanding that he does not hold a current practising certificate.

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Source: https://www.legislation.gov.uk/ukpga/1979/2/section/155 (the official version)
Page: https://openlegislation.uk/customs-and-excise-management-act-1979/section-155
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.