Legislation – Criminal Justice and Immigration Act 2008
Changes to legislation:
Criminal Justice and Immigration Act 2008, Section 97 is up to date with all changes known to be in force on or before 22 December 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.![]()
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Section 97:
- Sch. 7 para. 5A and cross-heading inserted by 2008 c. 25 Sch. 1 para. 90(3)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 7 para. 5A and cross-heading inserted by 2008 c. 25 Sch. 1 para. 90(3)
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 “
; and
Commissioners for Revenue and Customs
”
(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.