- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (25/11/2019)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 18/01/2020
Point in time view as at 25/11/2019.
Proceeds of Crime Act 2002, Cross Heading: General is up to date with all changes known to be in force on or before 27 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
(1)The general Revenue functions are such of the functions vested in the Board or in an officer of the Board as relate to any of the following matters—
(a)income tax;
(b)capital gains tax;
(c)corporation tax;
(d)national insurance contributions;
(e)statutory sick pay;
(f)statutory maternity pay;
[F1(g)F2... statutory paternity pay;
F3(ga). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
(h)statutory adoption pay;
[F4(ha)statutory shared parental pay;]
(i)student loans.
(2)The Revenue inheritance tax functions are such functions vested in the Board or in an officer of the Board as relate to inheritance tax.
(3)But the general Revenue functions and the Revenue inheritance tax functions do not include any of the following functions—
(a)functions relating to the making of subordinate legislation (within the meaning given by section 21(1) of the Interpretation Act 1978 (c. 30));
(b)the function of the prosecution of offences;
(c)the function of authorising an officer for the purposes of section 20BA of the Taxes Management Act 1970 (c. 9) (orders for delivery of documents);
(d)the function of giving information under that section;
F5(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F5(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)For the purposes of this section in its application to Great Britain—
(a)national insurance contributions are contributions payable under Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4);
(b)“statutory sick pay” must be construed in accordance with section 151(1) of that Act;
(c)“statutory maternity pay” must be construed in accordance with section 164(1) of that Act;
[F6(d)[F7 “statutory paternity pay” ] must be construed in accordance with sections 171ZA and 171ZB of that Act;
F8(da). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
(e)“statutory adoption pay” must be construed in accordance with section 171ZL of that Act;
[F9(ea)statutory shared parental pay” must be construed in accordance with sections 171ZU and 171ZV of that Act;]
(f)“student loans” must be construed in accordance with the Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944).
(5)For the purposes of this section in its application to Northern Ireland—
(a)national insurance contributions are contributions payable under Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);
(b)“statutory sick pay” must be construed in accordance with section 147(1) of that Act;
(c)“statutory maternity pay” must be construed in accordance with section 160(1) of that Act;
(d) [F10statutory paternity pay] must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZA of the Social Security Contributions and Benefits Act 1992;
(e)“statutory adoption pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZB of that Act;
[F11(ea)statutory shared parental pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZC of that Act;]
(f)“student loans” must be construed in accordance with the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121).
Textual Amendments
F1S. 323(1)(g)(ga) substituted for s. 323(1)(g) (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 59(2); S.I. 2010/495, art. 4(d)
F2Word in s. 323(1)(g) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(2)(a); S.I. 2014/1640, art. 7(ii) (with arts. 16, 19)
F3S. 323(1)(ga) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(2)(b); S.I. 2014/1640, art. 7(ii) (with arts. 16, 19)
F4S. 323(1)(ha) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(2)(c); S.I. 2014/1640, art. 5(2)(x)
F5S. 323(3)(e)(f) repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(4)(5)(5), Sch. 22 para. 15, Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)
F6S. 323(4)(d)(da) substituted for s. 323(4)(d) (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 59(3); S.I. 2010/495, art. 4(d)
F7Words in s. 323(4)(d) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(3)(a); S.I. 2014/1640, art. 7(ii) (with arts. 16, 19)
F8S. 323(4)(da) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(3)(b); S.I. 2014/1640, art. 7(ii) (with arts. 16, 19)
F9S. 323(4)(ea) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(3)(c); S.I. 2014/1640, art. 5(2)(x)
F10Words in s. 323(5)(d) substituted (15.3.2015 being the date on which 1992 c. 7, Pt. 12ZC comes into force by virtue of S.R. 2015/86, art. 3(1)(d)) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(4)(a); S.I. 2014/1640, art. 8(d) (with art. 18)
F11S. 323(5)(ea) inserted (15.3.2015 being the date on which 1992 c. 7, Pt. 12ZC comes into force by virtue of S.R. 2015/86, art. 3(1)(d)) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(4)(b); S.I. 2014/1640, art. 8(d) (with art. 18)
Commencement Information
I1S. 323 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)
(1)This section applies in relation to the exercise by [F12the National Crime Agency] of—
(a)general Revenue functions;
(b)Revenue inheritance tax functions.
(2)[F13Section 2B(2)] does not apply.
(3)[F12the National Crime Agency] must apply—
(a)any interpretation of the law which has been published by the Board;
(b)any concession which has been published by the Board and which is available generally to any person falling within its terms.
(4)[F12the National Crime Agency] must also take account of any material published by the Board which does not fall within subsection (3).
(5)[F12the National Crime Agency] must provide the Board with such documents and information as [F14the Board] consider appropriate.
(6)“Concession” includes any practice, interpretation or other statement in the nature of a concession.
Textual Amendments
F12Words in s. 324 substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 127; S.I. 2013/1682, art. 3(v)
F13Words in s. 324(2) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 99(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)
F14Words in s. 324(5) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 99(6)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)
Commencement Information
I2S. 324 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)
F15(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F16(2)Every [F17National Crime Agency officer] who is assigned to carry out [F18any function of the National Crime Agency] under this Part must, as soon as practicable after being so assigned, make a declaration in the form set out in Schedule 8 before a person nominated by the [F19Director General of the National Crime Agency] for the purpose.]
Textual Amendments
F15S. 325(1) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 100(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)
F16S. 325(2) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 100(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)
F17Words in s. 325(2) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 128(1)(a); S.I. 2013/1682, art. 3(v)
F18Words in s. 325(2) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 128(1)(b); S.I. 2013/1682, art. 3(v)
F19Words in s. 325(2) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 128(1)(c); S.I. 2013/1682, art. 3(v)
Commencement Information
I3S. 325 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)
(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.
Commencement Information
I4S. 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)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys