Commissioners for Revenue and Customs Act 2005 (c. 11)

SCHEDULES

SCHEDULE 4 U.K. Consequential Amendments, &c.

Customs and Excise Management Act 1979 (c. 2) U.K.

25 U.K. In section 150(1) (joint and several liability) for “the Commissioners” substitute “ the Director of Revenue and Customs Prosecutions (in relation to proceedings instituted in England and Wales) or the Commissioners (in relation to proceedings instituted in Scotland or Northern Ireland). ”.

Commencement Information

I1 Sch. 4 para. 25 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)