OpenLegislation

Section 60 Revenue and Customs prosecutionsF12C1

England and Wales

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Proceedings for a specified offence may be instituted F1by F2the Director of Public Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs (“the Commissioners”).

(2)

Any proceedings for a specified offence which are F3instituted by order of the Commissioners shall be commenced in the name of an officer F4of Revenue and Customs.

F5(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

Where the Commissioners investigate, or propose to investigate, any matter with a view to determining—

(a)

whether there are grounds for believing that a specified offence has been committed, or

(b)

whether a person should be prosecuted for a specified offence,

that matter shall be treated as an assigned matter within the meaning of the Customs M1 and Excise Management Act 1979.

(5)

Nothing in this section shall be taken—

(a)

to prevent any person (including any officer) who has power to arrest, detain or prosecute any person for a specified offence from doing so; or

(b)

to prevent a court from proceeding to deal with a person brought before it following his arrest by an officer for a specified offence, even though the proceedings have not been instituted F6in accordance with this section.

C2(6)

In this section—

  • F7...

  • “specified offence” means—

    1. (a)

      an offence under F8... section 58 of this Act;

    2. (b)

      attempting to commit, conspiracy to commit or incitement to commit any such offence; ...

    3. (c)

      ...

F9...

F10(6A)

Proceedings for an offence are instituted—

(a)

when a justice of the peace issues a summons or warrant under section 1 of the Magistrates’ Courts Act 1980 (issue of summons to, or warrant for arrest of, accused) in respect of the offence;

(b)

when a person is charged with the offence after being taken into custody without a warrant;

(c)

when a bill of indictment is preferred under section 2 of the Administration of Justice (Miscellaneous Provisions) Act 1933 in a case falling within paragraph (b) of subsection (2) of that section (preferment by direction of the criminal division of the Court of Appeal or by direction, or with the consent, of a High Court judge).

(6B)

Where the application of subsection (6A) would result in there being more than one time for the institution of proceedings they must be taken to have been instituted at the earliest of those times.

F11(7)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Words in s. 60(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 59(a); S.I. 2005/1126, art. 2(2)(h)

F2

Words in s. 60(1) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 9

F3

Words in s. 60(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 59(b)(i); S.I. 2005/1126, art. 2(2)(h)

F4

Words in s. 60(2) inserted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 59(b)(ii); S.I. 2005/1126, art. 2(2)(h)

F5

S. 60(3) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 59(c), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

F6

Words in s. 60(5)(b) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 59(d); S.I. 2005/1126, art. 2(2)(h)

F7

Words in s. 60(6) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 59(e), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

F8

Words in s. 60(6) repealed (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 25(2)(d), Sch. 12; S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

F9

Words in s. 60(6) repealed (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 25(2)(e), Sch. 12; S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

F10

S. 60(6A)(6B) inserted (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 25(5); S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

F11

S. 60(7)(8) repealed (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 25(2)(f), Sch. 12; S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

F12

S. 60 heading substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 59(f); S.I. 2005/1126, art. 2(2)(h)

Marginal citations

M1

1979 c. 2.

Modifications

C1

S. 60 applied (with modifications) (E.W.) (1.1.1997) by S.I. 1996/2880, arts. 3(2), 4-6, Sch. 1

S. 60 modified (E.W.) (1.1.1997) by S.I. 1996/2880, art. 3(2), Sch. 3

C2

S. 60(6)(b) modified (1.10.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 6 para. 25 (with Sch. 13 para. 5); S.I. 2008/2504, art. 2(a)

Notes on Part IV

Modifications

C1

Part IV (ss. 55-69) applied with modifications (1.1.1997) by S.I. 1996/2880, arts. 3-6, Schs. 1-3 (as amended by S.I. 1997/2980, arts. 2-5, Sch.)