http://www.legislation.gov.uk/id/ukpga/2002/29

Part 12Miscellaneous and general

Miscellaneous

I3448 Tax

Schedule 10 contains provisions about tax.

I10449F2NCA officers: pseudonyms

1

This section applies to a F73National Crime Agency officer if—

a

he is F65assignedF71to do anything on behalf of the National Crime Agency for the purposes of this Act, and

b

it is necessary or expedient for the purpose of doing the thing for the F57National Crime Agency officer to identify himself by name.

2

F55An authorised person may direct that such a F25National Crime Agency officer may for that purpose identify himself by means of a pseudonym.

3

For the purposes of any proceedings or application under this Act a certificate signed by F15an authorised person which sufficiently identifies the F69National Crime Agency officer by reference to the pseudonym is conclusive evidence that that F69National Crime Agency officer is authorised to use the pseudonym.

4

In any proceedings or application under this Act a F69National Crime Agency officer in respect of whom a direction under this section is in force must not be asked (and if asked is not required to answer) any question which is likely to reveal his true identity.

F485

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

F676

In this section “authorised person” means F78an NCA officer authorised by F54the Director General of the NCA for the purposes of this section.

449AF4Staff of relevant Directors: pseudonyms

1

This section applies to a member of the staff of the relevant Director if—

a

the member is to exercise a function as a member of that staff under, or in relation to, Part 5 or 8; and

b

it is necessary or expedient for the purpose of exercising that function for the member of staff to identify himself by name.

2

The relevant Director may direct that such a member of staff may for that purpose identify himself by means of a pseudonym.

3

For the purposes of any proceedings or application under this Act, a certificate signed by the relevant Director which sufficiently identifies the member of staff by reference to the pseudonym is conclusive evidence that that member of staff is authorised to use the pseudonym.

4

In any proceedings or application under this Act a member of the staff of the relevant Director in respect of whom a direction under this section is in force must not be asked (and if asked is not required to answer) any question which is likely to reveal his true identity.

5

The relevant Director may not delegate the exercise of his functions under this section or otherwise authorise another person to exercise those functions on his behalf.

6

In this section “relevant Director” has the meaning given by section 352(5A).

I7450 Pseudonyms: Scotland

1

This section applies to—

a

any person named by the Scottish Ministers for the purpose of a civil recovery investigation F30, a detained cash investigation, a detained property investigation ~~F89or a frozen funds investigation~~F89, a frozen funds investigation or a cryptoasset investigation under Part 8, or

b

any person authorised by the Scottish Ministers for the purpose of such a civil recovery investigation to receive relevant information under section 391,

if it is necessary or expedient for the person to identify himself by name for that purpose.

2

The Scottish Ministers may direct that such a person may for that purpose identify himself by means of a pseudonym.

3

For the purposes of any proceedings or application under this Act, a certificate signed by the Scottish Ministers which sufficiently identifies the person by reference to the pseudonym is conclusive evidence that the person is authorised to use the pseudonym.

4

In any proceedings or application under this Act a person in respect of whom a direction under this section is in force must not be asked (and if asked is not required to answer) any question which is likely to reveal his true identity.

I6451F70Revenue and Customs prosecutions

1

Proceedings for a specified offence may be started F18by F37the Director of Public Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs (the Commissioners).

F272

Where proceedings under subsection (1) are instituted by the Commissioners, the proceedings must be brought in the name of an officer of Revenue and Customs.

F263

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

4

If the Commissioners investigate, or propose to investigate, any matter to help them to decide—

a

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

b

whether a person is to be prosecuted for such an offence,

the matter must be treated as an assigned matter within the meaning of the Customs and Excise Management Act 1979 (c. 2).

5

This section—

a

does not prevent any person (including a F58officer of Revenue and Customs) who has power to arrest, detain or prosecute a person for a specified offence from doing so;

b

does not prevent a court from dealing with a person brought before it following his arrest by a F58officer of Revenue and Customs for a specified offence, even if the proceedings were not started by an order under subsection (1).

6

The following are specified offences—

a

an offence under Part 7;

b

an offence under section 342;

C1c

an attempt, conspiracy or incitement to commit an offence specified in paragraph (a) or (b);

d

aiding, abetting, counselling or procuring the commission of an offence specified in paragraph (a) or (b).

7

This section does not apply to proceedings on indictment in Scotland.

I12452 Crown servants

1

The Secretary of State may by regulations provide that any of the following provisions apply to persons in the public service of the Crown.

2

The provisions are—

a

the provisions of Part 7;

b

section 342.

F643

In relation to Northern Ireland, the power to make regulations under subsection (1) is exercisable by the Department of Justice in Northern Ireland (and not by the Secretary of State) in relation to persons in the public service of the Crown in right of Her Majesty’s Government in Northern Ireland.

I5453 References to financial investigators

1

The Secretary of State may by order provide that a specified reference in this Act to an accredited financial investigator is a reference to such an investigator who falls within a specified description.

F861A

The Welsh Ministers may by order provide that a specified reference in this Act to an accredited financial investigator includes a reference to a person exercising a function of the Welsh Revenue Authority who falls within a specified description.

2

A description may F45, in particular, be framed by reference to a grade designated by a specified person F10or by reference to particular types of training undertaken.

453AF32Certain offences in relation to financial investigators

1

A person commits an offence if he assaults an accredited financial investigator who is acting in the exercise of a relevant power.

2

A person commits an offence if he resists or wilfully obstructs an accredited financial investigator who is acting in the exercise of a relevant power.

3

A person guilty of an offence under subsection (1) is liable on summary conviction—

a

to imprisonment for a term not exceeding 51 weeks; or

b

to a fine not exceeding level 5 on the standard scale;

or to both.

4

A person guilty of an offence under subsection (2) is liable on summary conviction—

a

to imprisonment for a term not exceeding 51 weeks; or

b

to a fine not exceeding level 3 on the standard scale;

or to both.

5

In this section “relevant power” means a power exercisable under—

F1a

sections 47C to 47F or 195C to 195F (powers to seize and search for realisable property);

b

section 289 (powers to search for cash);

c

section 294 (powers to seize cash);

d

section 295(1) (power to detain seized cash);

F75da

section 303C (powers to search for a listed asset);

db

section 303J (powers to seize property);

dc

section 303K (powers to detain seized property);

F90dd

section 303Z21 (powers to search for cryptoasset-related items);

de

section 303Z26 (powers to seize cryptoasset-related items);

df

section 303Z27 (powers to detain cryptoasset-related items); or

e

a search and seizure warrant issued under section 352.

6

In the application of this section to England and Wales in relation to an offence committed before the commencement of section 281(5) of the Criminal Justice Act 2003 (c. 44) (alteration of penalties for summary offences), and in the application of this section to Northern Ireland—

a

the reference to 51 weeks in subsection (3)(a) is to be read as a reference to 6 months; and

b

the reference to 51 weeks in subsection (4)(a) is to be read as a reference to 1 month.

1

A person commits an offence if the person resists or wilfully obstructs an immigration officer who is acting in the exercise of a relevant power.

2

A person guilty of an offence under this section is liable—

a

on summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, to a fine not exceeding level 3 on the standard scale, or to both;

b

on summary conviction in Scotland, to imprisonment for a term not exceeding 12 months, to a fine not exceeding level 3 on the standard scale, or to both;

c

on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 1 month, to a fine not exceeding level 3 on the standard scale, or to both.

3

In this section “relevant power” means a power exercisable under—

a

sections 47C to 47F, 127C to 127F or 195C to 195F (powers to seize and search for realisable property);

b

section 289 as applied by section 24 of the UK Borders Act 2007 (powers to search for cash);

c

section 294 as so applied (powers to seize cash);

d

section 295(1) as so applied (power to detain seized cash);

e

section 303C as so applied (powers to search for a listed asset);

f

section 303J as so applied (powers to seize property);

g

section 303K as so applied (powers to detain seized property);

F92ga

section 303Z21 (powers to search for cryptoasset-related items) as applied by section 24 of the UK Borders Act 2007 (exercise of civil recovery powers by immigration officers);

gb

section 303Z26 as so applied (powers to seize cryptoasset-related items);

gc

section 303Z27 as so applied (powers to detain cryptoasset-related items);

h

a search and seizure warrant issued under section 352; or

i

a search and seizure warrant issued under section 387.

4

The power conferred by subsection (5) of section 28A of the Immigration Act 1971 (arrest without warrant) applies in relation to an offence under this section as it applies in relation to an offence under section 26(1)(g) of that Act (and subsections (6) to (9), (10) and (11) of section 28A of that Act apply accordingly).

5

In relation to an offence committed before the coming into force of section 281(5) of the Criminal Justice Act 2003 (alteration of penalties for certain summary offences: England and Wales) the reference in subsection (2)(a) to 51 weeks is to be read as a reference to 1 month.

454 Customs officers

For the purposes of this Act a customs officer is a person commissioned by the Commissioners of Customs and Excise under section 6(3) of the Customs and Excise Management Act 1979 (c. 2).

454AF61Serious Fraud Office

For the purposes of this Act “SFO officer” means a member of staff of the Serious Fraud Office.

455 Enactment

In this Act (except in section 460(1)) a reference to an enactment includes a reference to—

a

an Act of the Scottish Parliament;

b

Northern Ireland legislation.

General

I1 I11 I4 I8456 Amendments

Schedule 11 contains miscellaneous and consequential amendments.

I2 I9 I14 I13457 Repeals and revocations

Schedule 12 contains repeals and revocations.

458 Commencement

P11

The preceding provisions of this Act (except the provisions specified in subsection (3) F29or (4) ) come into force in accordance with provision made by the Secretary of State by order.

2

But no order may be made F12by the Secretary of State which includes provision for the commencement of Part 5, 8 or 10 unless the Secretary of State has consulted the Scottish Ministers.

3

The following provisions come into force in accordance with provision made by the Scottish Ministers by order after consultation with the Secretary of State—

a

Part 3;

b

this Part, to the extent that it relates to Part 3.

F364

Any provision of this Act which provides for the repeal of any provision of the Proceeds of Crime (Northern Ireland) Order 1996 comes into force in accordance with provision made by the Department of Justice in Northern Ireland by order.

the power of the Advocate General for Northern Ireland to make an order under section 377A(5), and

b

7B

No order shall be made by the Department of Justice under section F60185(2B),F82195T(5),F80215(7A), 223(7) or (8), 282, 293A(4), 302(7B), F47303I(4), 377ZA(4) or 436(6) unless a draft of it has been laid before, and approved by a resolution of, the Northern Ireland Assembly.

F77BA

No regulations may be made by the Department of Justice under section 303W(10) or 303Z18(10) unless a draft of the regulations has been laid before, and approved by a resolution of, the Northern Ireland Assembly.

7C

The Department of Justice must lay before the Northern Ireland Assembly a copy of every statutory instrument containing an Order in Council under section 444 or 445.

7D

Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsections (7B) F43, (7BA) and (7C) in relation to the laying of a draft or copy as it applies in relation to the laying of a statutory document under an enactment.

F238

In this section references to the Advocate General for Northern Ireland are to be read, before the coming into force of section 27(1) of the Justice (Northern Ireland) Act 2002 (c. 26), as references to the Attorney General for Northern Ireland.

460 Finance

1

The following are to be paid out of money provided by Parliament—

a

any expenditure incurred by any Minister of the Crown under this Act;

b

any increase attributable to this Act in the sums payable out of money so provided under any other enactment.

2

Any sums received by the Secretary of State in consequence of this Act are to be paid into the Consolidated Fund.

F833

Subject to anything in this Act—

a

any sums received by the Director of Public Prosecutions F72... or the Director of the Serious Fraud Office in consequence of this Act are to be paid into the Consolidated Fund; ~~F31and~~

b

any sums received by the Director of Public Prosecutions for Northern Ireland in consequence of this Act are to be paid to the F85Department of Justice in Northern IrelandF22, and

c

any sums received by the Financial Conduct Authority in consequence of this Act are to be paid into the Consolidated Fund.

461 Extent

1

Part 2 extends to England and Wales only.

2

In Part 8, Chapter 2 extends to England and Wales and Northern Ireland only.

3

These provisions extend to Scotland only—

a

Part 3;

b

in Part 8, Chapter 3.

4

Part 4 extends to Northern Ireland only.

5

The amendments in Schedule 11 have the same extent as the provisions amended.

6

The repeals and revocations in Schedule 12 have the same extent as the provisions repealed or revoked.

462 Short title

This Act may be cited as the Proceeds of Crime Act 2002.