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Paragraph 5A F1

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

Section 21 of the Commissioners for Revenue and Customs Act 2005 (disclosure to prosecuting authority) has effect as if the purpose mentioned in subsection (1)(b) included the purpose of enabling the Director to exercise the Director’s functions under this Part.

Annotations

Textual amendments

F1

Sch. 2 para. 5A inserted (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. 52(2)