Commissioners for Revenue and Customs Act 2005

This section has no associated Explanatory Notes

130U.K.In section 29 of that Act (new method of instituting proceedings), in subsection (5) after paragraph (c) insert—

(ca)the Director of Revenue and Customs Prosecutions or a person authorised by him to institute criminal proceedings,.

Commencement Information

I1Sch. 4 para. 130 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)