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Proceeds of Crime Act 2002

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Part 6E+W+S+N.I.Revenue Functions

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Modifications etc. (not altering text)

C1Pt. 6: power to repeal conferred (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 102; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)

General functionsE+W+S+N.I.

317 [F1SOCA's ] general Revenue functionsE+W+S+N.I.

(1)For the purposes of this section the qualifying condition is that [F2SOCA] has reasonable grounds to suspect that—

(a)income arising or a gain accruing to a person in respect of a chargeable period is chargeable to income tax or is a chargeable gain (as the case may be) and arises or accrues as a result of the person’s or another’s criminal conduct (whether wholly or partly and whether directly or indirectly), or

(b)a company is chargeable to corporation tax on its profits arising in respect of a chargeable period and the profits arise as a result of the company’s or another person’s criminal conduct (whether wholly or partly and whether directly or indirectly).

(2)If the qualifying condition is satisfied [F3SOCA] may serve on the Commissioners of Inland Revenue (the Board) a notice which—

(a)specifies the person or the company (as the case may be) and the period, and

(b)states that [F3SOCA] intends to carry out, in relation to the person or the company (as the case may be) and in respect of the period, such of the general Revenue functions as are specified in the notice.

(3)Service of a notice under subsection (2) vests in [F4SOCA] , in relation to the person or the company (as the case may be) and in respect of the period, such of the general Revenue functions as are specified in the notice; but this is subject to section 318.

(4)[F5SOCA]

(a)may at any time serve on the Board a notice of withdrawal of the notice under subsection (2);

(b)must serve such a notice of withdrawal on the Board if the qualifying condition ceases to be satisfied.

(5)A notice under subsection (2) and a notice of withdrawal under subsection (4) may be in respect of one or more periods.

(6)Service of a notice under subsection (4) divests [F6SOCA] of the functions concerned in relation to the person or the company (as the case may be) and in respect of the period or periods specified in the notice.

(7)The vesting of a function in [F7SOCA] under this section does not divest the Board or an officer of the Board of the function.

(8)If—

(a)apart from this section the Board’s authorisation would be required for the exercise of a function, and

(b)the function is vested in [F8SOCA] under this section,

the authorisation is not required in relation to the function as so vested.

(9)It is immaterial whether a chargeable period or any part of it falls before or after the passing of this Act.

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Amendments (Textual)

F1Word in s. 317 heading substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 93(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)

Commencement Information

I1S. 317 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

318 Revenue functions regarding employmentE+W+S+N.I.

(1)Subsection (2) applies if—

(a)[F9SOCA] serves a notice or notices under section 317(2) in relation to a company and in respect of a period or periods, and

(b)the company is an employer.

(2)The general Revenue functions vested in [F10SOCA] do not include functions relating to any requirement which—

(a)is imposed on the company in its capacity as employer, and

(b)relates to a year of assessment which does not fall wholly within the period or periods.

(3)Subsection (4) applies if—

(a)[F11SOCA] serves a notice or notices under section 317(2) in relation to an individual and in respect of a year or years of assessment, and

(b)the individual is a self-employed earner.

(4)The general Revenue functions vested in [F12SOCA] do not include functions relating to any liability to pay Class 2 contributions in respect of a period which does not fall wholly within the year or years of assessment.

(5)In this section in its application to Great Britain—

(a)self-employed earner” has the meaning given by section 2(1)(b) of the Social Security Contributions and Benefits Act 1992 (c. 4);

(b)Class 2 contributions” must be construed in accordance with section 1(2)(c) of that Act.

(6)In this section in its application to Northern Ireland—

(a)self-employed earner” has the meaning given by section 2(1)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);

(b)Class 2 contributions” must be construed in accordance with section 1(2)(c) of that Act.

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Amendments (Textual)

Commencement Information

I2S. 318 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

319 Source of incomeE+W+S+N.I.

(1)For the purpose of the exercise by [F13SOCA] of any function vested in [F14 it ] by virtue of this Part it is immaterial that [F15SOCA] cannot identify a source for any income.

(2)An assessment made by [F16SOCA] under section 29 of the Taxes Management Act 1970 (c. 9) (assessment where loss of tax discovered) in respect of income charged to tax under [F17Chapter 8 of Part 5 of the Income Tax (Trading and Other Income) Act 2005] must not be reduced or quashed only because it does not specify (to any extent) the source of the income.

(3)If [F18SOCA] serves on the Board a notice of withdrawal under section 317(4), any assessment made by [F19SOCA] under section 29 of the Taxes Management Act 1970 is invalid to the extent that it does not specify a source for the income.

(4)Subsections (2) and (3) apply in respect of years of assessment whenever occurring.

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Amendments (Textual)

Commencement Information

I3S. 319 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

F20320 AppealsE+W+S+N.I.

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

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Amendments (Textual)

Commencement Information

I4S. 320 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

Inheritance tax functionsE+W+S+N.I.

321 [F21SOCA's] functions: transfers of valueE+W+S+N.I.

(1)For the purposes of this section the qualifying condition is that [F22SOCA] has reasonable grounds to suspect that—

(a)there has been a transfer of value within the meaning of the Inheritance Tax Act 1984 (c. 51), and

(b)the value transferred by [F23the transfer of value] is attributable (in whole or part) to criminal property.

(2)If the qualifying condition is satisfied [F24SOCA] may serve on the Board a notice which—

(a)specifies the transfer of value, and

(b)states that [F24SOCA] intends to carry out the Revenue inheritance tax functions in relation to the transfer.

(3)Service of a notice under subsection (2) vests in [F25SOCA] the Revenue inheritance tax functions in relation to the transfer.

(4)[F26SOCA]

(a)may at any time serve on the Board a notice of withdrawal of the notice under subsection (2);

(b)must serve such a notice of withdrawal on the Board if the qualifying condition ceases to be satisfied.

(5)Service of a notice under subsection (4) divests [F27SOCA] of the Revenue inheritance tax functions in relation to the transfer.

(6)The vesting of a function in [F28SOCA] under this section does not divest the Board or an officer of the Board of the function.

(7)It is immaterial whether a transfer of value is suspected to have occurred before or after the passing of this Act.

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Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.

Amendments (Textual)

F21Word in s. 321 heading substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 97(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)

Commencement Information

I5S. 321 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

322 [F29SOCA's] functions: certain settlementsE+W+S+N.I.

(1)For the purposes of this section the qualifying condition is that [F30SOCA] has reasonable grounds to suspect that—

(a)all or part of the property comprised in a settlement is relevant property for the purposes of Chapter 3 of Part 3 of the Inheritance Tax Act 1984 (settlements without interest in possession), and

(b)the relevant property is (in whole or part) criminal property.

(2)If the qualifying condition is satisfied [F31SOCA] may serve on the Board a notice which—

(a)specifies the settlement concerned,

(b)states that [F31SOCA] intends to carry out the Revenue inheritance tax functions in relation to the settlement, and

(c)states the period for which [F32SOCA] intends to carry them out.

(3)Service of a notice under subsection (2) vests in [F33SOCA] the Revenue inheritance tax functions in relation to the settlement for the period.

(4)[F34SOCA]

(a)may at any time serve on the Board a notice of withdrawal of the notice under subsection (2);

(b)must serve such a notice of withdrawal on the Board if the qualifying condition ceases to be satisfied.

(5)Service of a notice under subsection (4) divests [F35SOCA] of the Revenue inheritance tax functions in relation to the settlement for the period.

(6)The vesting of a function in [F36SOCA] under this section does not divest the Board or an officer of the Board of the function.

(7)It is immaterial whether the settlement is commenced or a charge to tax arises or a period or any part of it falls before or after the passing of this Act.

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Amendments (Textual)

F29Word in s. 322 heading substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 98(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)

Commencement Information

I6S. 322 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

GeneralE+W+S+N.I.

323 FunctionsE+W+S+N.I.

(1)The general Revenue functions are such of the functions vested in the Board or in an officer of the Board as relate to any of the following matters—

(a)income tax;

(b)capital gains tax;

(c)corporation tax;

(d)national insurance contributions;

(e)statutory sick pay;

(f)statutory maternity pay;

[F37(g)ordinary statutory paternity pay;

(ga)additional statutory paternity pay;]

(h)statutory adoption pay;

(i)student loans.

(2)The Revenue inheritance tax functions are such functions vested in the Board or in an officer of the Board as relate to inheritance tax.

(3)But the general Revenue functions and the Revenue inheritance tax functions do not include any of the following functions—

(a)functions relating to the making of subordinate legislation (within the meaning given by section 21(1) of the Interpretation Act 1978 (c. 30));

(b)the function of the prosecution of offences;

(c)the function of authorising an officer for the purposes of section 20BA of the Taxes Management Act 1970 (c. 9) (orders for delivery of documents);

(d)the function of giving information under that section;

F38(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F38(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)For the purposes of this section in its application to Great Britain—

(a)national insurance contributions are contributions payable under Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4);

(b)statutory sick pay” must be construed in accordance with section 151(1) of that Act;

(c)statutory maternity pay” must be construed in accordance with section 164(1) of that Act;

[F39(d)“ordinary statutory paternity pay” must be construed in accordance with sections 171ZA and 171ZB of that Act;

(da)“additional statutory paternity pay” must be construed in accordance with sections 171ZEA and 171ZEB of that Act;]

(e)statutory adoption pay” must be construed in accordance with section 171ZL of that Act;

(f)student loans” must be construed in accordance with the Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944).

(5)For the purposes of this section in its application to Northern Ireland—

(a)national insurance contributions are contributions payable under Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);

(b)statutory sick pay” must be construed in accordance with section 147(1) of that Act;

(c)statutory maternity pay” must be construed in accordance with section 160(1) of that Act;

(d)[F40“ ordinary statutory paternity pay” and “additional statutory paternity pay”] must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZA of the Social Security Contributions and Benefits Act 1992;

(e)statutory adoption pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZB of that Act;

(f)student loans” must be construed in accordance with the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121).

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Amendments (Textual)

F37S. 323(1)(g)(ga) substituted for s. 323(1)(g) (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 59(2); S.I. 2010/495, art. 4(d)

F39S. 323(4)(d)(da) substituted for s. 323(4)(d) (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 59(3); S.I. 2010/495, art. 4(d)

Commencement Information

I7S. 323 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

324 Exercise of Revenue functionsE+W+S+N.I.

(1)This section applies in relation to the exercise by [F41SOCA] of—

(a)general Revenue functions;

(b)Revenue inheritance tax functions.

(2)[F42Section 2B(2)] does not apply.

(3)[F43SOCA] must apply—

(a)any interpretation of the law which has been published by the Board;

(b)any concession which has been published by the Board and which is available generally to any person falling within its terms.

(4)[F44SOCA] must also take account of any material published by the Board which does not fall within subsection (3).

(5)[F45SOCA] must provide the Board with such documents and information as [F46the Board] consider appropriate.

(6)Concession” includes any practice, interpretation or other statement in the nature of a concession.

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Amendments (Textual)

Commencement Information

I8S. 324 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

325 DeclarationsE+W+S+N.I.

F47(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F48(2)Every member of SOCA's staff who is assigned to carry out any of SOCA's functions under this Part must, as soon as practicable after being so assigned, make a declaration in the form set out in Schedule 8 before a person nominated by the Director General of SOCA for the purpose.]

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Amendments (Textual)

Commencement Information

I9S. 325 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

326 InterpretationE+W+S+N.I.

(1)Criminal conduct is conduct which—

(a)constitutes an offence in any part of the United Kingdom, or

(b)would constitute an offence in any part of the United Kingdom if it occurred there.

(2)But criminal conduct does not include conduct constituting an offence relating to a matter under the care and management of the Board.

(3)In applying subsection (1) it is immaterial whether conduct occurred before or after the passing of this Act.

(4)Property is criminal property if it constitutes a person’s benefit from criminal conduct or it represents such a benefit (in whole or part and whether directly or indirectly); and it is immaterial—

(a)who carried out the conduct;

(b)who benefited from it.

(5)A person benefits from conduct if he obtains property as a result of or in connection with the conduct.

(6)If a person obtains a pecuniary advantage as a result of or in connection with conduct, he is to be taken to obtain as a result of or in connection with the conduct a sum of money equal to the value of the pecuniary advantage.

(7)References to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained in both that connection and some other.

(8)If a person benefits from conduct his benefit is the property obtained as a result of or in connection with the conduct.

(9)Property is all property wherever situated and includes—

(a)money;

(b)all forms of property, real or personal, heritable or moveable;

(c)things in action and other intangible or incorporeal property.

(10)The following rules apply in relation to property—

(a)property is obtained by a person if he obtains an interest in it;

(b)references to an interest, in relation to land in England and Wales or Northern Ireland, are to any legal estate or equitable interest or power;

(c)references to an interest, in relation to land in Scotland, are to any estate, interest, servitude or other heritable right in or over land, including a heritable security;

(d)references to an interest, in relation to property other than land, include references to a right (including a right to possession).

(11)Any reference to an officer of the Board includes a reference to—

(a)a collector of taxes;

(b)an inspector of taxes.

(12)Expressions used in this Part and in the Taxes Acts have the same meaning as in the Taxes Acts (within the meaning given by section 118 of the Taxes Management Act 1970 (c. 9)).

(13)This section applies for the purposes of this Part.

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Commencement Information

I10S. 326 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

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