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Change 1
As published
145 Institution of proceedings.
(1) Subject to the following provisions of this section, no proceedings for an offence under the customs and excise Acts or for condemnation under Schedule 3 to this Act shall be instituted except— .
(a) by or with the consent of the Director of Public Prosecutions, or
(b) by order of, or with the consent of, the Commissioners for Her Majesty’s Revenue and Customs.
(2) Subject to the following provisions of this section, any proceedings under the customs and excise Acts instituted by order of the Commissioners in a magistrates’ court, and any such proceedings instituted by order of the Commissioners in a court of summary jurisdiction in Northern Ireland, shall be commenced in the name of an officer of Revenue and Customs .
(3) Subsections (1) and (2) above shall not apply to proceedings on indictment in Scotland.
(4) In the case of the death, removal, discharge or absence of the officer in whose name any proceedings were commenced under subsection (2) above, those proceedings may be continued by any officer authorised in that behalf by the Commissioners.
(5) Nothing in the foregoing provisions of this section shall prevent the institution of proceedings for an offence under the customs and excise Acts by order and in the name of a law officer of the Crown in any case in which he thinks it proper that proceedings should be so instituted.
(6) Notwithstanding anything in the foregoing provisions of this section, where any person has been detained for any offence for which he is liable to be detained under the customs and excise Acts, any court before which he is brought may proceed to deal with the case although the proceedings have not been instituted in accordance with this section. .
Your change, as a redline
145 Institution of proceedings.
(1) Subject to the following provisions of this section, no proceedings for an offence under the customs and excise Acts or for condemnation under Schedule 3 to this Act shall be instituted except— .
(a) by or with the consent of the Director of Public Prosecutions, or
(b) by order of, or with the consent of, the Commissioners for Her Majesty’s Revenue and Customs.
(2) Subject to the following provisions of this section, any proceedings under the customs and excise Acts instituted by order of the Commissioners in a magistrates’ court, and any such proceedings instituted by order of the Commissioners in a court of summary jurisdiction in Northern Ireland, shall be commenced in the name of an officer of Revenue and Customs .
(3) Subsections (1) and (2) above shall not apply to proceedings on indictment in Scotland.
(4) In the case of the death, removal, discharge or absence of the officer in whose name any proceedings were commenced under subsection (2) above, those proceedings may be continued by any officer authorised in that behalf by the Commissioners.
(5) Nothing in the foregoing provisions of this section shall prevent the institution of proceedings for an offence under the customs and excise Acts by order and in the name of a law officer of the Crown in any case in which he thinks it proper that proceedings should be so instituted.
(6) Notwithstanding anything in the foregoing provisions of this section, where any person has been detained for any offence for which he is liable to be detained under the customs and excise Acts, any court before which he is brought may proceed to deal with the case although the proceedings have not been instituted in accordance with this section. .
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