2015 No. 1783

Revenue And Customs, England And Wales

The Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 2015

Made

Laid before Parliament

Coming into force

The Treasury, in exercise of the powers conferred by sections 114(2) and (3) of the Police and Criminal Evidence Act 19841, makes the following Order:

Citation and commencement1

This Order may be cited as the Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 2015 and shall come into force on 4th November 2015

Interpretation2

1

In this Order—

  • “the Act” means the Police and Criminal Evidence Act 1984;

  • “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;

  • “the customs and excise Acts” has the meaning given to it by section 1 of the Customs and Excise Management Act 19792;

  • “designated customs official” has the meaning given to it by section 14(6) of the Borders, Citizenship and Immigration Act 20093;

  • “Home Office custody suite” means premises wholly or partly used for the detention of persons by designated customs officials;

  • “office of Revenue and Customs” means premises wholly or partly occupied by Her Majesty’s Revenue and Customs;

  • “relevant indictable offence” means an indictable offence which relates to a matter in relation to which Her Majesty’s Revenue and Customs have functions;

  • “relevant investigation” means a criminal investigation conducted by officers of Revenue and Customs which relates to a matter in relation to which Her Majesty’s Revenue and Customs have functions.

2

A person is in Revenue and Customs detention for the purpose of this Order if—

a

he has been taken to an office of Revenue and Customs after being arrested for an offence; or

b

he is arrested at an office of Revenue and Customs after attending voluntarily at the office or accompanying an officer of Revenue and Customs to it,

and is detained there or detained elsewhere in the charge of an officer of Revenue and Customs.

3

A person is in Home Office detention for the purpose of this Order if—

a

he has been taken to a Home Office custody suite after being arrested for an offence; or

b

he is arrested at a Home Office custody suite after attending voluntarily at that suite or accompanying a designated customs official to it,

and is detained there or detained elsewhere in the charge of a designated customs official.

Application3

1

The provisions of the Act contained in Schedule 1 to this Order, which relate to investigations of offences conducted by police officers or to persons detained by the police, shall apply to relevant investigations conducted by officers of Revenue and Customs and to persons detained by such officers.

This is subject to the modifications in paragraphs (2) and (3) and articles 4 to 19 and Schedule 2.

2

The Act shall have effect as if the words and phrases in Column 1 of Part 1 of Schedule 2 to this Order were replaced by the substitute words and phrases in Column 2 of that Part.

3

Where in the Act any act or thing is to be done by a constable of a specific rank, that act or thing shall be done by an officer of Revenue and Customs of at least the grade specified in Column 2 of Part 2 of Schedule 2 to this Order, and the Act shall be construed accordingly.

Exceptions4

Nothing in the application of the Act to Revenue and Customs confers on an officer of Revenue and Customs any power—

a

to charge a person with any offence;

b

to release a person on bail; or

c

to detain a person for an offence after he has been charged with that offence.

Seizure and retention of things found upon search5

1

Where in the Act a constable is given power to seize and retain any thing found upon a lawful search of person or premises, an officer of Revenue and Customs shall have the same power, notwithstanding that the thing found is not evidence of an offence which relates to a matter in relation to which Her Majesty’s Revenue and Customs have functions.

2

Nothing in the application of the Act to Revenue and Customs prevents any thing lawfully seized by a person under any enactment from being accepted and retained by an officer of Revenue and Customs.

3

Section 21 of the Act (access and copying)4 shall not apply to any thing seized as liable to forfeiture under the customs and excise Acts.

Excluded and special procedure material6

In its application by virtue of article 3 above the Act shall have effect as if the following section were inserted after section 14—

14AException for Revenue and Customs

Material in the possession of a person who acquired or created it in the course of any trade, business, profession or other occupation or for the purpose of any paid or unpaid office and which relates to a matter in relation to which Her Majesty’s Revenue and Customs have functions, is neither excluded material nor special procedure material for the purposes of any enactment such as is mentioned in subsection 9(2) above.

Restriction on other powers to apply for production of documents7

In its application by virtue of article 3 above the Act shall have effect as if the following section were inserted after section 14A—

14BRevenue and Customs: restriction on other powers to apply for production of documents

1

An officer of Revenue and Customs may make an application for the delivery of, or access to, documents under a provision specified in subsection (3) only if the condition in subsection (2) is satisfied.

2

The condition is that the officer thinks that an application under Schedule 1 would not succeed because the material required does not consist of or include special procedure material.

3

The provisions are—

a

section 20BA and Schedule 1AA of the Taxes Management Act 1970 (serious tax fraud)5;

b

paragraph 11 of Schedule 11 to the Value Added Tax Act 1994 (VAT)6;

c

paragraph 4A of Schedule 7 to the Finance Act 1994 (insurance premium tax)7;

d

paragraph 7 of Schedule 5 to the Finance Act 1996 (landfill tax)8;

e

paragraph 131 of Schedule 6 to the Finance Act 2000 (climate change levy)9;

f

paragraph 8 of Schedule 7 to the Finance Act 2001 (aggregates levy)10;

g

Part 6 of Schedule 13 to the Finance Act 2003 (stamp duty land tax)11.

Modification of section 18 of the Act (Entry and search after arrest)8

1

Section 18 of the Act (entry and search after arrest)12 is modified as follows.

2

For subsection 18(1) substitute—

1

Subject to the following provisions of this section, an officer of Revenue and Customs may enter and search any premises occupied or controlled by a person who is under arrest for any relevant indictable offence if he has reasonable grounds for suspecting that there is on the premises evidence, other than items subject to legal privilege, that relates—

a

to that offence; or

b

to some other indictable offence which is connected with or similar to that offence.

3

In sub-sections (5) and (5A), after “police station”, insert “, office of Revenue and Customs or Home Office custody suite”.

4

In sub-section (8), after “police detention”, insert “, Revenue and Customs detention or Home Office detention”.

Modification of section 30 of the Act (Arrest elsewhere than at police station)9

1

Section 30 of the Act (arrest elsewhere than at police station)13 is modified as follows.

2

In subsections (1A), (2), (3), subsection (4)(a), and subsections (5), (6), (7), (7A), (10), (10A) and (11), after “police station”, wherever that expression occurs, insert “, office of Revenue and Customs or Home Office custody suite”.

3

In subsection (2), sub-sections (4)(a) and (5)(b), and subsection (6), after “designated police station”, wherever that expression occurs, insert “, designated office of Revenue and Customs or designated Home Office custody suite”.

4

In subsection (3), before “detention”, delete “police”.

5

In its application by virtue of article 3 above the Act shall have effect as if the following subsection were inserted after subsection 30(6)—

6A

An arrested person may be transferred between Revenue and Customs detention and Home Office detention, and between Revenue and Customs detention and police detention

Modification of section 35 of the Act (Designated police stations)10

1

Section 35 of the Act (designated police stations)14 is modified as follows.

2

For subsection 35(1) substitute—

1

The Commissioners shall designate offices of Revenue and Customs which, subject to subsections 30(3) and (5), are to be the offices to be used for the purposes of detaining arrested persons.

3

For subsection 35(2) substitute—

2

The Commissioners’ duty under subsection (1) above is to designate offices of Revenue and Customs appearing to them to provide enough accommodation for that purpose.

4

For subsection 35(3) substitute—

3

Without prejudice to section 12 of the Interpretation Act 1978 (continuity of duties) the Commissioners—

a

may designate an office which was not previously designated; and

b

may direct that a designation of an office previously made shall cease to operate.

Modification of section 36 of the Act (Custody officers at police stations)11

1

Section 36 of the Act (custody officers at police stations)15 is modified as follows.

2

For subsection (2) substitute—

2

A custody officer for an office of Revenue and Customs designated under subsection 35(1) above shall be appointed—

a

by the Commissioners; or

b

by such officer of Revenue and Customs as the Commissioners may direct.

Modification of section 41 of the Act (Limits on period of detention without charge)12

1

Section 41 of the Act (limits on period of detention without charge)16 is modified as follows.

2

For paragraph (2)(b) substitute—

b

in the case of a person arrested outside England and Wales, shall be—

i

the time at which that person arrives at the office of Revenue and Customs in England and Wales in which the offence for which he was arrested is being investigated; or

ii

the time 24 hours after the time of that person’s entry into England and Wales.

Modification of section 50 of the Act (Records of detention)13

1

Section 50 of the Act (records of detention)17 is modified as follows.

2

For subsection (1) substitute—

1

The Commissioners shall keep written records showing on an annual basis—

a

the number of persons kept in Revenue and Customs detention for more than 24 hours and subsequently released without charge;

b

the number of applications for warrants of further detention and the results of the applications; and

c

in relation to each warrant of further detention—

i

the period of further detention authorised by it;

ii

the period which the person named in it spent in Revenue and Customs detention on its authority; and

iii

whether he was charged or released without charge.

3

For subsection (2) substitute—

2

Every annual report made by the Commissioners shall contain information about the matters mentioned in subsection (1) above in respect of the period to which the report relates.

Modification of section 55 of the Act (Intimate searches)14

1

Section 55 of the Act (intimate searches)18 shall have effect as if it related only to things such as are mentioned in paragraph (1)(a) of that section.

2

The annual report of the Commissioners shall contain information about searches under section 55 which have been carried out during the period to which the report relates.

Modification of section 77 of the Act (Definition of independent person)15

Subsection 77(3) of the Act (definition of independent person)19 shall be modified to the extent that the definition of “independent person” shall, in addition to the persons mentioned therein, also include an officer of Revenue and Customs or any other person acting under the authority of the Commissioners.

Use of reasonable force16

Where any provision of the Act as applied to Revenue and Customs—

a

confers a power on an officer of Revenue and Customs, and

b

does not provide that the power may only be exercised with the consent of some person other than that officer,

the officer may use reasonable force, if necessary, in the exercise of the power.

Arrest without warrant17

Subsection 24(2) of the Act (arrest without warrant)20 does not limit—

a

subsection 138(1) of the Customs and Excise Management Act 1979;

b

section 20 and paragraph 4 of Schedule 3 to the Criminal Justice (International Co-operation) Act 199021;

c

any other enactment, including any enactment contained in subordinate legislation, for the time being in force which confers upon officers of Revenue and Customs the power to arrest or detain persons.

Search of persons18

Where an officer of Revenue and Customs searches premises in reliance on a warrant under section 8 of, or paragraph 12 of Schedule 1 to, the Act (power of justice of the peace to authorise entry and search of premises)22, he may search any person found on the premises—

a

where he has reasonable cause to believe that person to be in possession of material which is likely to be of substantial value (whether by itself or together with other material) to the investigation of the offence;

b

but no person should be searched except by a person of the same sex.

Authorisation19

Powers and functions in the provisions of the Act contained in Schedule 1 to this Order may be exercised only by officers of Revenue and Customs acting with the authority (which may be general or specific) of the Commissioners.

Revocation20

The following instruments are revoked—

a

the Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 200723;

b

the Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 2007 (Amendment) Order 201024;

c

the Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) (Amendment) Order 201425.

David EvennettMel StrideTwo of the Lords Commissioners of Her Majesty’s Treasury

SCHEDULE 1Provisions of the Act applied to Revenue and Customs

Article 3(1)

  • Section 8 (power of justice of the peace to authorise entry and search of premises)26

  • Section 9 (special provisions as to access) and Schedule 1 (special procedure)27

  • Section 15 (search warrants—safeguards)28

  • Section 16 (execution of warrants)29

  • Section 17(1)(a)(i), (1)(b), (1)(cb), (1)(d), (2), (4) (entry for purpose of arrest etc)30

  • Section 18 (entry and search after arrest) (subject to the modification in article 8)31

  • Section 19 (general power of seizure etc)32

  • Section 20 (extension of powers of seizure to computerised information)33

  • Section 21 (access and copying) (subject to the modification in article 5)34

  • Section 22(1) to (4) and (7) (retention)35

  • Section 24(2), (4), (5) (arrest without warrant: constables) (subject to the modification in article 17)36

  • Section 28 (information to be given on arrest)

  • Section 29 (voluntary attendance at police station etc)

  • Section 30(1) to (4)(a) and (5) to (11) (arrest elsewhere than at police station) (subject to the modification in article 9)37

  • Section 31 (arrest for further offence)

  • Section 32(1) to (9) (search upon arrest) (subject to the modifications in article 5)38

  • Section 34(1) to (5) (limitations on police detention)39

  • Section 35(1), (2), (3) and (4) (designated police stations) (subject to the modification in article 10)40

  • Section 36(1), (2), (3), (4), (5), (6), (7), (8), (9) and (10) (custody officers at police stations) (subject to the modification in article 11)41

  • Section 37 (duties of custody officer before charge)42

  • Section 39 (responsibilities in relation to persons detained)43

  • Section 40 (review of police detention)44

  • Section 41(1), (2), (4) and (6) to (9) (limits on period of detention without charge) (subject to the modification in article 12)45

  • Section 42(1), (2) and (4) to (11) (authorisation of continued detention)46

  • Section 43(1) to (12) and (14) to (19) (warrants of further detention)47

  • Section 44 (extension of warrants of further detention)

  • Section 46A(1), (1A) (power of arrest for failure to answer to police bail)48

  • Section 50 (records of detention) (subject to the modification in article 13)49

  • Section 51(d) (savings)

  • Section 54 (searches of detained persons)50

  • Section 55 (intimate searches) (subject to the modifications in articles 5 and 14)51

  • Section 56(1) to (9) (right to have someone informed when arrested)52

  • Section 57 (additional rights of children and young persons)53

  • Section 58(1) to (11) (access to legal advice)54

  • Section 62 (intimate samples)55

  • Section 63 (other samples)56

  • Section 63D (destruction of fingerprints and DNA profiles)57

  • Section 63E (retention of section 63D material pending investigation or proceeding)

  • Section 63G (retention of section 63D material by virtue of section 63F(5): consent of Commissioner)

  • Section 63H (retention of section 63D material: persons arrested for or charged with a minor offence)

  • Section 63I (retention of material: persons convicted of a recordable offence)

  • Section 63J (retention of material: persons convicted of an offence outside England and Wales)

  • Section 63K (retention of section 63D material: exception for persons under 18 convicted of first minor offence)

  • Section 63L (retention of section 63D material: persons given a penalty notice)

  • Section 63M (retention of section 63D material for purposes of national security)

  • Section 63N (retention of section 63D material given voluntarily)

  • Section 63O (retention of section 63D material with consent)

  • Section 63P (section 63D material obtained for one purpose and used for another)

  • Section 63Q (destruction of copies of section 63D material)

  • Section 63R (destruction of samples)

  • Section 63S (destruction of impressions of footwear)

  • Section 63T (use of retained material)

  • Section 63U (exclusions for certain regimes)

  • Section 66 (codes of practice)58

  • Section 67 (codes of practice—supplementary)59

  • Section 77 (confessions by mentally handicapped persons) (subject to the modification in article 15)60

  • Section 107 (police officers performing duties of higher rank)61

SCHEDULE 2

PART 1Substitution of equivalent words and phrases in the Act

Article 3(2)

Where in the Act a word or phrase specified in Column 1 is used, in the application of the Act to Revenue and Customs, there shall be substituted the equivalent word or phrase in Column 2—

Column 1

Column 2

WORDS AND PHRASES USED IN THE ACT

SUBSTITUTED WORDS AND PHRASES

chief officer of police

director

constable

officer of Revenue and Customs

designated police station (except in section 30)

designated office of Revenue and Customs

officer of a force maintained by a police authority

officer of Revenue and Customs

police detention (except in section 118 and in section 39(1)(a) the second time the words occur)

Revenue and Customs detention

police officer

officer of Revenue and Customs

police station (except in sections 30 and 46A(1))

office of Revenue and Customs

rank

grade

station

office of Revenue and Customs

The police

Her Majesty’s Revenue and Customs

PART 2Equivalent titles of officers

Article 3(3)

Where in the Act an act or thing is to be done by a constable of the rank specified in Column 1, that same act or thing shall, in the application of the Act to Revenue and Customs, be done by an officer of Revenue and Customs of at least an equivalent grade specified in Column 2—

Column 1

Column 2

RANK OF CONSTABLE

GRADE OF OFFICER

Sergeant

Officer

Inspector

Higher officer

Chief Inspector

Higher officer

Superintendent

Senior officer

EXPLANATORY NOTE

(This note is not part of the Order)

This Order, which extends to England and Wales, applies certain provisions of the Police and Criminal Evidence Act 1984, subject to specified modifications, to relevant investigations conducted by officers of Revenue and Customs and to persons detained by such officers. A relevant investigation is a criminal investigation conducted by officers of Revenue and Customs which relates to a matter in relation to which Her Majesty’s Revenue and Customs have functions. The Order consolidates the original Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) Order 2007 and subsequent amendments to it and makes further provision to remove certain anomalies.

Article 3 of the Order applies the provisions of the Act contained in Schedule 1, subject to specified modifications, to relevant investigations conducted by officers of Revenue and Customs and to persons detained by such officers. Schedule 2 to the Order substitutes terms applicable to Revenue and Customs for certain words and phrases in the Act and sets out equivalent Revenue and Customs grades for specified ranks of constable.

Article 4 ensures that officers of Revenue and Customs do not have powers to charge a person, release a person on bail or to detain a person after charge.

Article 5(1) permits officers of Revenue and Customs to retain things found during a lawful search notwithstanding that the thing found is not evidence of an offence which relates to a matter in relation to which Her Majesty’s Revenue and Customs have functions. Article 5(2) ensures that nothing in the application of the Act to Revenue and Customs shall be construed to prevent any thing lawfully seized by a person under any enactment from being accepted and retained by an officer. Article 5(3) provides that the provisions in the Act on access and copying shall not apply to any thing seized as liable to forfeiture under the customs and excise Acts.

Article 6 inserts section 14A into the Act which provides that material acquired or created in the course of a trade or business is not excluded or special procedure material for the purposes of any enactment mentioned in subsection 9(2) of the Act.

Article 7 inserts section 14B into the Act which restricts the use of powers to apply for the production of documents under other enactments. An officer of Revenue and Customs may only use those other powers if he thinks that an application under Schedule 1 of the Act would not succeed because the material required does not consist of or include special procedure material.

Article 8 modifies subsection 18(1) of the Act to restrict the power of entry and search after arrest to relevant indictable offences.

Article 9 modifies section 30 of the Act to permit an arrested person to be taken to a designated office of Revenue and Customs or of the UK Border Agency as well as to a police station, and to be transferred between them.

Article 10 modifies section 35, and Article 11 modifies section 36, of the Act, by substituting the Commissioners for the chief officer of police for a police area.

Article 12 modifies section 41 of the Act by providing that the time from which the period of detention is calculated in the case of a person arrested outside England and Wales is the earliest of either the time at which the person arrives at the office of Revenue and Customs in England and Wales in which the offence for which he is arrested is being investigated or the time 24 hours after the time of his entry into England and Wales.

Article 13 modifies section 50 of the Act by substituting the Commissioners for police force and provides for the keeping of records of detention and the publication of an annual report containing information on detention by the Commissioners.

Article 14 modifies section 55 of the Act so that it has effect as if it related only to items which might cause injury.

Article 15 modifies section 77 of the Act by expanding the definition of “independent person” to include an officer of Revenue and Customs or any other person acting under the authority of the Commissioners.

Article 16 provides that where any provision of the Act applied to Revenue and Customs confers a power on an officer of Revenue and Customs (and does not provide that the power may only be exercised with the consent of some person other than the officer) the officer may use reasonable force in the exercise of the power.

Article 17 modifies subsection 24(2) of the Act so that it does not limit other enactments which confer upon officers of Revenue and Customs the power to arrest or detain persons.

Article 18 provides that an officer of Revenue and Customs searching premises under the authority of a warrant under section 8 of, or paragraph 12 of Schedule 1 to, the Act, may search persons found on the premises where he has reasonable cause to believe that person to be in possession of material likely to be of substantial value to the investigation of the offence. The power must be exercised by a person of the same sex as the person being searched.

Article 19 provides that powers and functions in the provisions of the Act applied to Revenue and Customs by the Order may only be exercised by officers of Revenue and Customs who are authorised to do so by the Commissioners.

Schedule 1 sets out the provisions of the Act which (subject to modification) are applied to Revenue and Customs. Schedule 2 defines expressions in the Act so as to create equivalent powers for and duties upon Revenue and Customs as would apply in similar circumstances to the police.