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Commissioners for Revenue and Customs Act 2005
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- UK Public General Acts
- 2005 c. 11
- SCHEDULE 3
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Section 34
SCHEDULE 3Revenue and Customs Prosecutions Office
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Appointment of Director
1The Director must have a ten year general qualification within the meaning of section 71 of the Courts and Legal Services Act 1990 (c. 41) (qualification for judicial appointments).
2The Director shall hold and vacate office in accordance with the terms of his appointment (which may include provision for dismissal).
Money
3The Director shall be paid such remuneration, expenses and other allowances as the Attorney General shall determine with the approval of the Minister for the Civil Service.
4In incurring expenditure the Director shall comply with any directions given to him by the Attorney General with the consent of the Treasury.
5Expenditure of the Director shall be paid out of money provided by Parliament.
Annual report
6(1)As soon as is reasonably practicable after the end of each financial year the Director shall send to the Attorney General a report on the exercise of the Director’s functions during that year.
(2)A report shall, in particular, give details of—
(a)the nature and outcomes of prosecutions undertaken,
(b)the criteria used to determine whether to designate individuals under section 39, and
(c)the arrangements for training individuals designated under that section.
(3)Where the Attorney General receives a report under sub-paragraph (1) he shall—
(a)lay a copy before Parliament, and
(b)arrange for it to be published.
Financial year
7(1)The financial year of the Office shall begin with 1st April and end with 31st March.
(2)But the first financial year of the Office shall—
(a)begin with the date on which section 34 comes into force, and
(b)end with the following 31st March.
Status
8Service as the Director or a member of the Office is service in the civil service of the State.
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