Part 6

Revenue Functions

General

Interpretation
326
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.
Pt. 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)
S. 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)