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- Original (As made)
This is the original version (as it was originally made).
(This note is not part of the Order)
This Order brings into operation on 1st March 2016 a code of practice made under section 195S of the Proceeds of Crime Act 2002 (“the Act”) in connection with—
(a)the carrying out by officers of Revenue and Customs and immigration officers of the functions conferred by sections 195C to 195H of the Act in Northern Ireland;
(b)the carrying out by senior officers (within the meaning of section 195S of the Act) of their functions under section 195G of the Act in Northern Ireland; and
(c)the detention of property in Northern Ireland by officers of Revenue and Customs, immigration officers and National Crime Agency officers (NCA officers) under or by virtue of sections 190A, 193A and 195J to 195P of the Act.
These provisions are in Part 4 of the Act, which is concerned with the confiscation of the proceeds of crime in Northern Ireland. That Part permits the making of a confiscation order under section 156 of the Act after a defendant is convicted. Confiscation orders can be made ancillary to conviction and sentence to deprive criminals of the benefit of their criminal conduct. Part 4 also contains powers to search, seize and detain property before conviction.
An impact assessment has not been produced for this instrument as it has no direct impact on business, charities or voluntary bodies. The codes of practice provide guidance on the use of powers under POCA by bodies in the public sector, and incorporate existing best practice, but they do not require any greater use of those powers which could result in an additional impact.
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