Part VIC1C2Confiscation of the Proceeds of an Offence

Annotations:
Modifications etc. (not altering text)
C1

Part VI (ss. 71 to 103) modified: (29.12.1991) by S.I. 1991/2873, art. 3(2), Sch. 2; and (1.9.1995) by S.I. 1995/1968, art. 2(1)

C2

Part VI (ss. 71 to 103) applied (1.11.1995) by 1995 c. 11, s. 15(3); S.I. 1995/2650, art. 2

F1Money laundering and other offences

Annotations:
Amendments (Textual)
F1

S. 93A and cross heading inserted (E.W.S.) (15.2.1994) by 1993 c. 36, s. 29(1); S.I. 1994/71, art. 2, Sch.

93FF2Prosecution by order of the Commissioners of Customs and Excise.

1

Proceedings for an offence to which this section applies (“a specified offence”) may be instituted by order of the Commissioners.

2

Any proceedings for a specified offence which are so instituted shall be commenced in the name of an officer.

3

In the case of the death, removal, discharge or absence of the officer in whose name any proceedings for a specified offence were commenced, those proceedings may be continued by another officer.

4

Where the Commissioners investigate, or propose to investigate, any matter with a view to determining—

a

whether there are grounds for believing that a specified offence has been committed; or

b

whether a person should be prosecuted for a specified offence;

that matter shall be treated as an assigned matter within the meaning of the M1Customs and Excise Management Act 1979.

5

Nothing in this section shall be taken—

a

to prevent any person (including any officer) who has power to arrest, detain or prosecute any person for a specified offence from doing so; or

b

to prevent a court from proceeding to deal with a person brought before it following his arrest by an officer for a specified offence, even though the proceedings have not been instituted by an order made under subsection (1) above.

6

In this section—

  • “the Commissioners” means the Commissioners of Customs and Excise;

  • “officer” means a person commissioned by the Commissioners;

  • “proceedings”, as respects Scotland, means summary proceedings; and

  • “specified offence” means—

    1. a

      any offence under sections 93A to 93D above;

    2. b

      attempting to commit, conspiracy to commit or incitement to commit any such offence; or

    3. c

      any other offence of a kind prescribed in regulations made by the Secretary of State for the purposes of this section.

7

The power to make regulations under subsection (6) above shall be exercisable by statutory instrument.

8

Any such instrument shall be subject to annulment in pursuance of a resolution of either House of Parliament.