http://www.legislation.gov.uk/ukpga/2005/11/schedule/4/crossheading/merchant-shipping-act-1995-c-21

Commissioners for Revenue and Customs Act 2005

An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes.

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