The Police and Criminal Evidence (Northern Ireland) Order 1989 No. 1341 (NI. 12)

PART XI N.I. MISCELLANEOUS AND SUPPLEMENTARY

N.I.

[F1 Application of Order to Revenue and Customs] N.I.

85.—(1) Subject to Article 89, the Treasury may by order direct—

(a) that any provision of this Order which relates to investigations of offences conducted by police officers or to persons detained by the police shall apply, subject to such modifications as the order may specify, to [F2 investigations conducted by officers of Revenue and Customs] or to [F3 persons detained by officers of Revenue and Customs;] and

(b) that, in relation to [F4 investigations of offences conducted by officers of Revenue and Customs]—

(i) this Order shall have effect as if the following [F5 Articles] were inserted after Article 16—

“Exception for [F6 Revenue and Customs]

16A.   Material in the possession of a person who acquired or created it in the course of any trade, business, profession or other occupation or for the purpose of any paid or unpaid office [F7 and which relates to a matter in relation to which Her Majesty's Revenue and Customs have functions,] is neither excluded material nor special procedure material for the purposes of any statutory provision such as is mentioned in Article 11(2).

[F8 Revenue and Customs: restriction on other powers to apply for production of documents

16B.— (1) An officer of Revenue and Customs may make an application for the delivery of, or access to, documents under a provision specified in paragraph (3) only if the condition in paragraph (2) is satisfied.

(2) The condition is that the officer thinks that an application under Schedule 1 would not succeed because the material required does not consist of or include special procedure material.

(3) The provisions are—

(a) section 20BA of, and Schedule 1AA to, the Taxes Management Act 1970 (serious tax fraud);

(b) paragraph 11 of Schedule 11 to the Value Added Tax Act 1994 (VAT);

(c) paragraph 4A of Schedule 7 to the Finance Act 1994 (insurance premium tax);

(d) paragraph 7 of Schedule 5 to the Finance Act 1996 (landfill tax);

(e) paragraph 131 of Schedule 6 to the Finance Act 2000 (climate change levy);

(f) paragraph 8 of Schedule 7 to the Finance Act 2001 (aggregates levy);

(g) Part 6 of Schedule 13 to the Finance Act 2003 (stamp duty land tax).”

; and

(ii) Article 56 shall have effect as if it related only to things such as are mentioned in paragraph (1)(a) of that Article.

[F9 (c) that where an officer of Revenue and Customs searches premises in reliance on a warrant under Article 10 of, or paragraph 9 of Schedule 1 to, this Order (as applied by an order under this paragraph) the officer shall have the power to search persons found on the premises—

(i) in such cases and circumstances as are specified in the order, and

(ii) subject to any conditions specified in the order; and

(d) that powers and functions conferred by a provision of this Order (as applied by an order under this paragraph) may be exercised only by officers of Revenue and Customs acting with the authority (which may be general or specific) of the Commissioners for Her Majesty's Revenue and Customs.]

[F10 (1A) A certificate of the Commissioners that an officer of Revenue and Customs had authority under paragraph (1)(d) to exercise a power or function conferred by a provision of this Order shall be conclusive evidence of that fact.]

[F11 (2) An order under paragraph (1)—

(a) may, in modifying a provision, in particular impose conditions on the exercise of a function, and

(b) shall not be taken to limit a power under section 164 of the Customs and Excise Management Act 1979.]

Para. (3) rep. by 2005 c. 11]

F1 Art. 85: heading substituted (8.11.2007) by virtue of Finance Act 2007 (c. 11), ss. 83(10), 84(5); S.I. 2007/3166, art. 2(b)

F2 Words in art. 85(1)(a) substituted (8.11.2007) by Finance Act 2007 (c. 11), ss. 83(2)(a), 84(5); S.I. 2007/3166, art. 2(b)

F3 Words in art. 85(1)(a) substituted (8.11.2007) by Finance Act 2007 (c. 11), ss. 83(2)(b), 84(5); S.I. 2007/3166, art. 2(b)

F4 Words in art. 85(1)(b) substituted (8.11.2007) by Finance Act 2007 (c. 11), ss. 83(3), 84(5); S.I. 2007/3166, art. 2(b)

F5 Word in art. 85(1)(b)(i) substituted (8.11.2007) by virtue of Finance Act 2007 (c. 11), ss. 83(4), 84(5); S.I. 2007/3166, art. 2(b)

F6 Words in art. 85(1)(b)(i) substituted (8.11.2007) by Finance Act 2007 (c. 11), ss. 83(5)(b), 84(5); S.I. 2007/3166, art. 2(b)

F7 Words in art. 85(1)(b)(i) substituted (8.11.2007) by Finance Act 2007 (c. 11), ss. 83(5)(a), 84(5); S.I. 2007/3166, art. 2(b)

F8 Words in art. 85(1)(b)(i) inserted (8.11.2007) by Finance Act 2007 (c. 11), ss. 83(6), 84(5); S.I. 2007/3166, art. 2(b)

F9 Art. 85(1)(c)(d) inserted (8.11.2007) by Finance Act 2007 (c. 11), ss. 83(7), 84(5); S.I. 2007/3166, art. 2(b)

F10 Art. 85(1A) inserted (8.11.2007) by Finance Act 2007 (c. 11), ss. 83(8), 84(5); S.I. 2007/3166, art. 2(b)

F11 Art. 85(2) substituted (8.11.2007) by Finance Act 2007 (c. 11), ss. 83(9), 84(5); S.I. 2007/3166, art. 2(b)