{
  "url": "https://openlegislation.uk/serious-crime-act-2007/schedule-2/paragraph-5A",
  "json_url": "https://openlegislation.uk/serious-crime-act-2007/schedule-2/paragraph-5A.json",
  "legislation": "ukpga/2007/27",
  "legislation_title": "Serious Crime Act 2007",
  "legislation_url": "https://openlegislation.uk/serious-crime-act-2007",
  "path": "schedule/2/paragraph/5A",
  "kind": "paragraph",
  "number": "5A",
  "heading": null,
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/27/schedule/2/paragraph/5A",
    "retrieved_at": "2026-10-29T09:12:31.404406+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."
}