{
  "url": "https://openlegislation.uk/serious-crime-act-2007/schedule-8/paragraph-164",
  "json_url": "https://openlegislation.uk/serious-crime-act-2007/schedule-8/paragraph-164.json",
  "legislation": "ukpga/2007/27",
  "legislation_title": "Serious Crime Act 2007",
  "legislation_url": "https://openlegislation.uk/serious-crime-act-2007",
  "path": "schedule/8/paragraph/164",
  "kind": "paragraph",
  "number": "164",
  "heading": null,
  "text": "In section 21(1)(b) of the Commissioners for Revenue and Customs Act 2005 (disclosure to prosecuting authority)—\n(a) omit “or” at the end of sub-paragraph (i); and\n(b) after sub-paragraph (ii) insert\n“, or\n“(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).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 8 para. 164 in force at 1.4.2008 by S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "ukpga/2026/20",
      "affecting_title": "Crime and Policing Act 2026"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2026/20",
      "affecting_title": "Crime and Policing Act 2026"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2026/20",
      "affecting_title": "Crime and Policing Act 2026"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2026/20",
      "affecting_title": "Crime and Policing Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/27/schedule/8/paragraph/164",
    "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."
}