Part 12

Miscellaneous and general

Miscellaneous

Revenue and Customs prosecutions
451
1
Proceedings for a specified offence may be started by the Director of Public Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs (the Commissioners).
2
Where proceedings under subsection (1) are instituted by the Commissioners, the proceedings must be brought in the name of an officer of Revenue and Customs.
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
If the Commissioners investigate, or propose to investigate, any matter to help them to decide—
a
whether there are grounds for believing that a specified offence has been committed, or
b
whether a person is to be prosecuted for such an offence,
the matter must be treated as an assigned matter within the meaning of the Customs and Excise Management Act 1979 (c. 2).
5
This section—
a
does not prevent any person (including a officer of Revenue and Customs) who has power to arrest, detain or prosecute a person for a specified offence from doing so;
b
does not prevent a court from dealing with a person brought before it following his arrest by a officer of Revenue and Customs for a specified offence, even if the proceedings were not started by an order under subsection (1).
6
The following are specified offences—
a
an offence under Part 7;
b
an offence under section 342;
c
an attempt, conspiracy or incitement to commit an offence specified in paragraph (a) or (b);
d
aiding, abetting, counselling or procuring the commission of an offence specified in paragraph (a) or (b).
7
This section does not apply to proceedings on indictment in Scotland.
Words in s. 451(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 99(a); S.I. 2005/1126, art. 2(2)(h)
S. 451 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)
S. 451(3) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 99(c), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)
S. 451(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 99(b); S.I. 2005/1126, art. 2(2)(h)
Words in s. 451(1) substituted (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. 34
Words in s. 451(5) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 99(d); S.I. 2005/1126, art. 2(2)(h)
S. 451(6)(c) modified (E.W.N.I.) (1.10.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 6 para. 44(d) (with Sch. 13 para. 5); S.I. 2008/2504, art. 2(a)
S. 451 heading substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 99(e); S.I. 2005/1126, art. 2(2)(h)