[451 Revenue and Customs prosecutions]
Proceeds of Crime Act 2002 (2002 c 29) | Legislation

[451  Revenue and Customs prosecutions]

(1)     Proceedings for a specified offence may be started [by [the Director of Public Prosecutions] or by order of the Commissioners for Her Majesty's Revenue and Customs] (the Commissioners).

[(2)     Where proceedings under subsection (1) are instituted by the Commissioners, the proceedings must be brought in the name of an officer of Revenue and Customs.]

(3)     . . .

(4)

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