Part 6International co-operation in relation to criminal justice matters
Mutual legal assistance in revenue matters
97Power to transfer functions under Crime (International Co-operation) Act 2003 in relation to direct taxation
(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.