Commissioners for Revenue and Customs Act 2005 section 41

Disclosure of information to Director of Revenue and Customs

Section 41 previously permitted the disclosure of information to the Director of Revenue and Customs Prosecutions, but this provision has been removed from the legislation.

• Section 41 originally allowed information held by HMRC to be shared with the Director of Revenue and Customs Prosecutions.
• The section was omitted (repealed) with effect from 27 March 2014.
• The repeal was made by the Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014.
• The merger combined the role of the Director of Revenue and Customs Prosecutions into the Director of Public Prosecutions, removing the need for this separate disclosure provision.