Criminal Justice and Immigration Act 2008 (c. 4)

Part 6 U.K. International co-operation in relation to criminal justice matters

Mutual legal assistance in revenue matters E+W

97 Power to transfer functions under Crime (International Co-operation) Act 2003 in relation to direct taxation E+W

(1) In section 27(1) of the Crime (International Co-operation) Act 2003 (c. 32) (exercise of powers by others)—

(a) in paragraph (a), for “Commissioners of Customs and Excise” substitute “ Commissioners for Revenue and Customs ”; and

(b) in paragraph (b), for “a customs officer” substitute “ an officer of Revenue and Customs ”.

(2) Paragraph 14 of Schedule 2 to the Commissioners for Revenue and Customs Act 2005 (c. 11) (power under section 27(1) not applicable to former inland revenue matters etc.) ceases to have effect.

Commencement Information

I1 S. 97 in force at 14.7.2008 by S.I. 2008/1586, art. 2(1), Sch. 1 para. 41