SCHEDULES

SCHEDULE 4Consequential Amendments, &c.

Customs and Excise Management Act 1979 (c. 2)

20

The Customs and Excise Management Act 1979 shall be amended as follows.

21

The following provisions shall cease to have effect—

(a)

section 6 (appointment of Commissioners of Customs and Excise),

(b)

section 7 (privileges of Commissioners),

(c)

section 8(1) (authorisation by Commissioners),

(d)

section 13 (impersonation),

(e)

section 14 (surrender of commission, &c.),

(f)

section 16 (obstruction),

(g)

section 17 (disposal of duties, &c.),

(h)

section 18 (remuneration and expenses),

(i)

section 153 (proof of certain documents),

(j)

section 155(2) (solicitors), and

(k)

section 165 (rewards).

22

In section 1(1) (interpretation)—

(a)

for the definition of “assigned matter” substitute—

““assigned matter” means any matter in relation to which the Commissioners, or officers of Revenue and Customs, have a power or duty;”, and

(b)

for the definition of “the Commissioners” substitute—

““the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs”.

23

In section 145 (institution of proceedings)—

(a)

in subsection (1), for “except by order of the Commissioners” substitute“except—

(a)

by or with the consent of the Director of Revenue and Customs Prosecutions, or

(b)

by order of, or with the consent of, the Commissioners for Her Majesty’s Revenue and Customs.”,

(b)

in subsection (2)—

(i)

after “instituted” in both places insert “ by order of the Commissioners ”, and

(ii)

after “an officer” insert “ of Revenue and Customs ”,

(c)

subsection (4) shall cease to have effect, and

(d)

in subsection (6), for “by order of the Commissioners or have not been commenced in the name of an officer.” substitute “ in accordance with this section. ”

24

In section 146A(7) (time limits), for the words from “means” to the end of the subsection substitute—

“(a)

in England and Wales, means the Director of Revenue and Customs Prosecutions,

(b)

in Scotland, means the Commissioners or the procurator fiscal, and

(c)

in Northern Ireland, means the Commissioners.”

25

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). ”.

26

In section 152(a) (power to compound offences, &c.) for “compound any proceedings for an offence” substitute “ compound an offence (whether or not proceedings have been instituted in respect of it) and compound proceedings ”.

27

For section 155(1), substitute— “ An officer of Revenue and Customs or other person authorised by the Commissioners may conduct criminal proceedings relating to an assigned matter before a court of summary jurisdiction in Scotland or Northern Ireland. ”

28

In section 171 (offences and penalties) after subsection (4) (offence by body corporate) insert—

“(4A)

Subsection (4) shall not apply to an offence which relates to a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 (former Inland Revenue matters).”