Part 12Miscellaneous and general
Miscellaneous
I1448 Tax
Schedule 10 contains provisions about tax.
I2449F17NCA officers: pseudonyms
1
This section applies to a F18National Crime Agency officer if—
a
b
it is necessary or expedient for the purpose of doing the thing for the F24National Crime Agency officer to identify himself by name.
2
3
For the purposes of any proceedings or application under this Act a certificate signed by F9an authorised person which sufficiently identifies the F20National Crime Agency officer by reference to the pseudonym is conclusive evidence that that F20National Crime Agency officer is authorised to use the pseudonym.
4
In any proceedings or application under this Act a F20National Crime Agency officer in respect of whom a direction under this section is in force must not be asked (and if asked is not required to answer) any question which is likely to reveal his true identity.
F105
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F116
449AF6Staff of relevant Directors: pseudonyms
1
This section applies to a member of the staff of the relevant Director if—
a
the member is to exercise a function as a member of that staff under, or in relation to, Part 5 or 8; and
b
it is necessary or expedient for the purpose of exercising that function for the member of staff to identify himself by name.
2
The relevant Director may direct that such a member of staff may for that purpose identify himself by means of a pseudonym.
3
For the purposes of any proceedings or application under this Act, a certificate signed by the relevant Director which sufficiently identifies the member of staff by reference to the pseudonym is conclusive evidence that that member of staff is authorised to use the pseudonym.
4
In any proceedings or application under this Act a member of the staff of the relevant Director in respect of whom a direction under this section is in force must not be asked (and if asked is not required to answer) any question which is likely to reveal his true identity.
5
The relevant Director may not delegate the exercise of his functions under this section or otherwise authorise another person to exercise those functions on his behalf.
6
In this section “relevant Director” has the meaning given by section 352(5A).
I3450 Pseudonyms: Scotland
1
This section applies to—
a
any person named by the Scottish Ministers for the purpose of a civil recovery investigation F15or a detained cash investigation under Part 8, or
b
any person authorised by the Scottish Ministers for the purpose of such a civil recovery investigation to receive relevant information under section 391,
if it is necessary or expedient for the person to identify himself by name for that purpose.
2
The Scottish Ministers may direct that such a person may for that purpose identify himself by means of a pseudonym.
3
For the purposes of any proceedings or application under this Act, a certificate signed by the Scottish Ministers which sufficiently identifies the person by reference to the pseudonym is conclusive evidence that the person is authorised to use the pseudonym.
4
In any proceedings or application under this Act a person in respect of whom a direction under this section is in force must not be asked (and if asked is not required to answer) any question which is likely to reveal his true identity.
I4451F1Revenue and Customs prosecutions
1
F32
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.
F43
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
If the Commissioners investigate, or propose to investigate, any matter to help them to decide—
a
whether there are grounds for believing that a specified offence has been committed, or
b
whether a person is to be prosecuted for such an offence,
the matter must be treated as an assigned matter within the meaning of the Customs and Excise Management Act 1979 (c. 2).
5
This section—
a
does not prevent any person (including a F5officer of Revenue and Customs) who has power to arrest, detain or prosecute a person for a specified offence from doing so;
b
does not prevent a court from dealing with a person brought before it following his arrest by a F5officer of Revenue and Customs for a specified offence, even if the proceedings were not started by an order under subsection (1).
6
The following are specified offences—
a
an offence under Part 7;
b
an offence under section 342;
C1c
an attempt, conspiracy or incitement to commit an offence specified in paragraph (a) or (b);
d
aiding, abetting, counselling or procuring the commission of an offence specified in paragraph (a) or (b).
7
This section does not apply to proceedings on indictment in Scotland.
I5452 Crown servants
1
The Secretary of State may by regulations provide that any of the following provisions apply to persons in the public service of the Crown.
2
The provisions are—
a
the provisions of Part 7;
b
section 342.
F163
In relation to Northern Ireland, the power to make regulations under subsection (1) is exercisable by the Department of Justice in Northern Ireland (and not by the Secretary of State) in relation to persons in the public service of the Crown in right of Her Majesty’s Government in Northern Ireland.
I6453 References to financial investigators
1
The Secretary of State may by order provide that a specified reference in this Act to an accredited financial investigator is a reference to such an investigator who falls within a specified description.
2
453AF12Certain offences in relation to financial investigators
1
A person commits an offence if he assaults an accredited financial investigator who is acting in the exercise of a relevant power.
2
A person commits an offence if he resists or wilfully obstructs an accredited financial investigator who is acting in the exercise of a relevant power.
3
A person guilty of an offence under subsection (1) is liable on summary conviction—
a
to imprisonment for a term not exceeding 51 weeks; or
b
to a fine not exceeding level 5 on the standard scale;
or to both.
4
A person guilty of an offence under subsection (2) is liable on summary conviction—
a
to imprisonment for a term not exceeding 51 weeks; or
b
to a fine not exceeding level 3 on the standard scale;
or to both.
5
In this section “relevant power” means a power exercisable under—
a
section 45 or 194 (powers to seize property to which restraint orders apply);
b
section 289 (powers to search for cash);
c
section 294 (powers to seize cash);
d
section 295(1) (power to detain seized cash); or
e
a search and seizure warrant issued under section 352.
6
In the application of this section to England and Wales in relation to an offence committed before the commencement of section 281(5) of the Criminal Justice Act 2003 (c. 44) (alteration of penalties for summary offences), and in the application of this section to Northern Ireland—
a
the reference to 51 weeks in subsection (3)(a) is to be read as a reference to 6 months; and
b
the reference to 51 weeks in subsection (4)(a) is to be read as a reference to 1 month.
454 Customs officers
For the purposes of this Act a customs officer is a person commissioned by the Commissioners of Customs and Excise under section 6(3) of the Customs and Excise Management Act 1979 (c. 2).
455 Enactment
In this Act (except in section 460(1)) a reference to an enactment includes a reference to—
a
an Act of the Scottish Parliament;
b
Northern Ireland legislation.