Commissioners for Revenue and Customs Act 2005

Criminal Justice Act 1987 (c. 38)U.K.

35(1)In section 3(1) and (2) of the Criminal Justice Act 1987 (disclosure)—U.K.

(a)for “subject to an obligation of secrecy under the Taxes Management Act 1970” substitute “ to which section 18 of the Commissioners for Revenue and Customs Act 2005 would apply but for section 18(2) ”,

(b)for “the Commissioners of Inland Revenue or an officer of those Commissioners”, in each place, substitute “ Her Majesty’s Revenue and Customs ”,

(c)for “an offence relating to inland revenue”, in each place, substitute “ an offence relating to a former Inland Revenue matter ”, and

(d)for “any member of the Crown Prosecution Service” substitute “ the Revenue and Customs Prosecutions Office ”.

(2)At the end of section 3 of that Act add—

“(8)In subsections (1) and (2) “former Inland Revenue matter” means a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30.”