1 Citation and commencement

These Regulations may be cited as the Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2007 and shall come into force on 9th April 2007.

NOTES
Initial Commencement
Specified date

Specified date: 9 April 2007: see above.

2 Amendment of the Orders for the Delivery of Documents (Procedure) Regulations 2000

2Amendment of the Orders for the Delivery of Documents (Procedure) Regulations 2000

In the Orders for the Delivery of Documents (Procedure) Regulations 2000 for regulation 3 substitute—

“3 Approval of decision to apply for an order

Before the hearing of an application for an order, an officer of Her Majesty's Revenue and Customs who is a member of the Senior Civil Service in the Criminal Investigation Directorate must approve in writing the decision to apply for that order.”.

NOTES
Initial Commencement
Specified date

Specified date: 9 April 2007: see reg 1.

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Signature

Paul Gray

Mike Eland

Two of the Commissioners for Her Majesty's Revenue and Customs

15th March 2007

EXPLANATORY NOTE

EXPLANATORY NOTE (This note is not part of the Regulations)

These Regulations amend the Orders for the Delivery of Documents (Procedure) Regulations 2000 (SI 2000/2875) in consequence of the internal changes to the structure of Her Majesty's Revenue and Customs. They substitute regulation 3 of the 2000 Regulations to provide that an officer of Her Majesty's Revenue and Customs who is a member of the Senior Civil Service in the Criminal Investigation Directorate must approve an application for an order under Schedule 1AA of the Taxes Management Act 1970 (c 9).

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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