What did section 36 of the Commissioners for Revenue and Customs Act 2005 originally provide?

Section 36 originally contained supplemental provisions supporting the functions of the Director of Revenue and Customs Prosecutions. It sat within a block of provisions (sections 34 to 39) that set out the functions, powers, and supporting arrangements for that Director under the 2005 Act as originally enacted.

Why was section 36 of the Commissioners for Revenue and Customs Act 2005 removed?

Section 36 was omitted because the Government merged the Director of Revenue and Customs Prosecutions with the Director of Public Prosecutions. This was achieved through the Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (SI 2014/834), effective 27 March 2014.

Who now handles HMRC criminal prosecutions in England and Wales after the removal of section 36?

HMRC-related criminal prosecutions in England and Wales are now handled by the Crown Prosecution Service, headed by the Director of Public Prosecutions. HMRC's own criminal investigation teams continue to investigate suspected offences before referring cases for prosecution to the Crown Prosecution Service.

Commissioners for Revenue and Customs Act 2005 section 36

Q: When did section 36 of the Commissioners for Revenue and Customs Act 2005 cease to have legal effect?

Section 36 ceased to have legal effect on 27 March 2014. On that date, sections 34 to 39 of the 2005 Act were formally omitted by the Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014, consolidating prosecution roles.

Functions: supplemental

Section 36 provided supplemental provisions relating to the functions of the Director of Revenue and Customs Prosecutions, but has been removed from the statute book following the merger of that role with the Director of Public Prosecutions.

Section 36 originally contained supplemental provisions supporting the functions of the Director of Revenue and Customs Prosecutions.
The section was part of a group of provisions (sections 34 to 39) dealing with the role and powers of that Director.
All of these sections were omitted from the Act with effect from 27 March 2014.
The removal was carried out by the Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014, which merged the two prosecution roles into one.

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