Paragraph 164 I1

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

Sch. 8 para. 38 omitted by Crime and Policing Act 2026 Sch. 22 para. 30(a)
Sch. 8 para. 50 omitted by Crime and Policing Act 2026 Sch. 22 para. 30(b)
Sch. 8 para. 51 omitted by Crime and Policing Act 2026 Sch. 22 para. 30(b)
Sch. 8 para. 65 omitted by Crime and Policing Act 2026 Sch. 22 para. 30(c)

In section 21(1)(b) of the Commissioners for Revenue and Customs Act 2005 (disclosure to prosecuting authority)—

(a)

omit “or” at the end of sub-paragraph (i); and

(b)

after sub-paragraph (ii) insert

“, or
“(iii)
in the case of the Director of Revenue and Customs Prosecutions, to exercise his functions under, or in relation to, Part 5 or 8 of the Proceeds of Crime Act 2002 (c. 29).”

Annotations

Commencement

I1: Sch. 8 para. 164 in force at 1.4.2008 by S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)