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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 27 March 2014 - onwards
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53. Revenue and Customs prosecutions

(1) Proceedings for a nuclear weapons offence may be instituted by the Director of Public Prosecutions or by order of the Commissioners for Her Majesty's Revenue and Customs if it appears to the Director or to the Commissioners that the offence has involved-

(a) the development or production outside the United Kingdom of a nuclear weapon;

(b) the movement of a nuclear weapon into or out of any country or territory;

(c) any proposal or attempt to do anything falling within paragraph (a) or (b).

(2) In this section "nuclear weapons offence" means an offence under section 47 or 50 (including an offence of aiding, abetting, counselling, procuring or inciting the commission of, or attempting or conspiring to commit, such an offence).

(3) Any proceedings for an offence which are instituted by order of the Commissioners under subsection (1) shall be commenced in the name of an officer of Revenue and Customs, but may be continued by another officer.

(4) Where the Commissioners investigate,

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