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 21 October 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
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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.