Part 12Miscellaneous and general

Miscellaneous

I1448 Tax

Schedule 10 contains provisions about tax.

I5449F2NCA officers: pseudonyms

1

This section applies to a F32National Crime Agency officer if—

a

he is F27assignedF31to do anything on behalf of the National Crime Agency for the purposes of this Act, and

b

it is necessary or expedient for the purpose of doing the thing for the F22National Crime Agency officer to identify himself by name.

2

F21An authorised person may direct that such a F10National Crime Agency officer 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 F5an authorised person which sufficiently identifies the F29National Crime Agency officer by reference to the pseudonym is conclusive evidence that that F29National Crime Agency officer is authorised to use the pseudonym.

4

In any proceedings or application under this Act a F29National 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.

F185

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F286

In this section “authorised person” means F34an NCA officer authorised by F20the Director General of the NCA for the purposes of this section.

449AF3Staff 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).

I4450 Pseudonyms: Scotland

1

This section applies to—

a

any person named by the Scottish Ministers for the purpose of a civil recovery investigation F13, a detained cash investigation, a detained property investigation F19or a frozen funds investigationF19, a frozen funds investigation or a cryptoasset 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.

I3451F30Revenue and Customs prosecutions

1

Proceedings for a specified offence may be started F8by F15the Director of Public Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs (the Commissioners).

F122

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.

F113

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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 F23officer 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 F23officer 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.

I6452 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.

F253

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.

I2453 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.

F351A

The Welsh Ministers may by order provide that a specified reference in this Act to an accredited financial investigator includes a reference to a person exercising a function of the Welsh Revenue Authority who falls within a specified description.

2

A description may F16, in particular, be framed by reference to a grade designated by a specified person F4or by reference to particular types of training undertaken.

453AF14Certain 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—

F1a

sections 47C to 47F or 195C to 195F (powers to seize and search for realisable property);

b

section 289 (powers to search for cash);

c

section 294 (powers to seize cash);

d

section 295(1) (power to detain seized cash);

F33da

section 303C (powers to search for a listed asset);

db

section 303J (powers to seize property);

dc

section 303K (powers to detain seized property);

F9dd

section 303Z21 (powers to search for cryptoasset-related items);

de

section 303Z26 (powers to seize cryptoasset-related items);

df

section 303Z27 (powers to detain cryptoasset-related items); 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.

453BF17Certain offences in relation to SFO officers

1

A person commits an offence if the person assaults an SFO officer who is acting in the exercise of a relevant power.

2

A person commits an offence if the person resists or wilfully obstructs an SFO officer who is acting in the exercise of a relevant power.

3

A person guilty of an offence under subsection (1) is liable—

a

on summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, or to a fine, or to both;

b

on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 6 months, or 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—

a

on summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, or to a fine not exceeding level 3 on the standard scale, or to both;

b

on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 1 month, or 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 any of the following—

a

sections 47C to 47F or 195C to 195F (powers to seize and search for realisable property);

b

section 289 (powers to search for cash);

c

section 294 (power to seize cash);

d

section 295(1) (power to detain seized cash);

e

section 303C (powers to search for a listed asset);

f

section 303J (powers to seize property);

g

section 303K (powers to detain seized property);

F6ga

section 303Z21 (powers to search for cryptoasset-related items);

gb

section 303Z26 (powers to seize cryptoasset-related items);

gc

section 303Z27 (powers to detain cryptoasset-related items);

h

a search and seizure warrant issued under section 352.

6

In relation to an offence committed before the coming into force of section 281(5) of the Criminal Justice Act 2003 (alteration of penalties for certain summary offences: England and Wales)—

a

the reference in subsection (3)(a) to 51 weeks is to be read as a reference to 6 months;

b

the reference in subsection (4)(a) to 51 weeks is to be read as a reference to 1 month.

453CF7Obstruction offence in relation to immigration officers

1

A person commits an offence if the person resists or wilfully obstructs an immigration officer who is acting in the exercise of a relevant power.

2

A person guilty of an offence under this section is liable—

a

on summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, to a fine not exceeding level 3 on the standard scale, or to both;

b

on summary conviction in Scotland, to imprisonment for a term not exceeding 12 months, to a fine not exceeding level 3 on the standard scale, or to both;

c

on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 1 month, to a fine not exceeding level 3 on the standard scale, or to both.

3

In this section “relevant power” means a power exercisable under—

a

sections 47C to 47F, 127C to 127F or 195C to 195F (powers to seize and search for realisable property);

b

section 289 as applied by section 24 of the UK Borders Act 2007 (powers to search for cash);

c

section 294 as so applied (powers to seize cash);

d

section 295(1) as so applied (power to detain seized cash);

e

section 303C as so applied (powers to search for a listed asset);

f

section 303J as so applied (powers to seize property);

g

section 303K as so applied (powers to detain seized property);

F26ga

section 303Z21 (powers to search for cryptoasset-related items) as applied by section 24 of the UK Borders Act 2007 (exercise of civil recovery powers by immigration officers);

gb

section 303Z26 as so applied (powers to seize cryptoasset-related items);

gc

section 303Z27 as so applied (powers to detain cryptoasset-related items);

h

a search and seizure warrant issued under section 352; or

i

a search and seizure warrant issued under section 387.

4

The power conferred by subsection (5) of section 28A of the Immigration Act 1971 (arrest without warrant) applies in relation to an offence under this section as it applies in relation to an offence under section 26(1)(g) of that Act (and subsections (6) to (9), (10) and (11) of section 28A of that Act apply accordingly).

5

In relation to an offence committed before the coming into force of section 281(5) of the Criminal Justice Act 2003 (alteration of penalties for certain summary offences: England and Wales) the reference in subsection (2)(a) to 51 weeks 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).

454AF24Serious Fraud Office

For the purposes of this Act “SFO officer” means a member of staff of the Serious Fraud Office.

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.