2007 No. 464
Revenue and customs

The Police and Criminal Evidence (Application to Revenue and Customs) Order (Northern Ireland) 2007

Made
Laid before Parliament
Coming into force
The Treasury make the following Order in exercise of the powers conferred by Article 85 (1) and (2) of the Police and Criminal Evidence (Northern Ireland) Order 1989 1:

Citation and commencement1.

This Order may be cited as the Police and Criminal Evidence (Application to Revenue and Customs) Order (Northern Ireland) 2007 and shall come into force on 1st December 2007.

Annotations:
Commencement Information

I1Art. 1 in force at 1.12.2007, see art. 1

Interpretation2.

(1)

In this Order—

“the 1989 Order” means the Police and Criminal Evidence (Northern Ireland) Order 1989;

“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;
“former Inland Revenue matter” means a matter specified in section 54(4) (b) or (f) of, or in paragraphs 3, 7, 10, F114, 15, 19 or 24 to 29 of Schedule 1 to, the Commissioners for Revenue and Customs Act 20053.

“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 apart from a former Inland Revenue matter.

“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 apart from a former Inland Revenue matter.

(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, and nothing shall prevent a detained person from being transferred between Revenue and Customs detention and police detention.

Application3.

(1)

The provisions of the 1989 Order 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 15 and Schedule 2,

(2)

The 1989 Order 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 substituted words and phrases in Column 2 of that Part.

(3)

Where in the 1989 Order any act or thing is to be done by a constable or police officer of a specified 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 1989 Order shall be construed accordingly.

Annotations:
Commencement Information

I3Art. 3 in force at 1.12.2007, see art. 1

Exceptions4.

Nothing in the application of the 1989 Order to Revenue and Customs shall confer 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.

Annotations:
Commencement Information

I4Art. 4 in force at 1.12.2007, see art. 1

Seizure and retention of things found upon search5.

(1)

Where in the 1989 Order 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 1989 Order to Revenue and Customs prevents any thing lawfully seized by a person under any statutory provision from being accepted and retained by an officer of Revenue and Customs.

(3)

Article 23 of the 1989 Order (access and copying)4 shall not apply to any thing seized as liable to forfeiture under the customs and excise Acts.
Annotations:
Commencement Information

I5Art. 5 in force at 1.12.2007, see art. 1

Excluded and special procedure material6.

In its application by virtue of Article 3 above the 1989 Order shall have effect as if after Article 16 there were inserted—

“Exception for Revenue and Customs16A.

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 statutory provision such as is mentioned in Article 11(2).”.

Annotations:
Commencement Information

I6Art. 6 in force at 1.12.2007, see art. 1

Restriction on other powers to apply for production of documents7.

In its application by virtue of Article 3 above the 1989 Order shall have effect as if the following Article were inserted after Article 16A—

“Revenue and Customs: restriction on other powers to apply for production of documents16B.

(1)

An officer of Revenue and Customs may make an application for the delivery of, or access to, documents under a provision specified in paragraph (3) only if the condition in paragraph (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.”.
Annotations:
Commencement Information

I7Art. 7 in force at 1.12.2007, see art. 1

Modification of Article 20 of the 1989 Order (entry and search after arrest)8.

(1)

Article 20 of the 1989 Order (entry and search after arrest)12 is modified as follows.

(2)

For paragraph (1) substitute—

“(1)

Subject to the following provisions of this Article, 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 .”.

Annotations:
Commencement Information

I8Art. 8 in force at 1.12.2007, see art. 1

Modification of Article 50 of the 1989 Order (Records of detention)9.

(1)

Article 50 of the 1989 Order (records of detention)13 is modified as follows—

(2)

For paragraph (1) substitute—

“(1)

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

(a)

the numbers 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 paragraph (2) substitute—

“(2)

The annual report of the Commissioners shall contain information about the matters mentioned in paragraph (1) in respect of the period to which the report relates.”.

Annotations:
Commencement Information

I9Art. 9 in force at 1.12.2007, see art. 1

Modification of Article 56 of the 1989 Order (Intimate searches)10.

(1)

Article 56 of the 1989 Order (intimate searches)14 shall have effect as if it related only to things as are mentioned in paragraph (1)(a) of that Article.

(2)

The annual report of the Commissioners shall contain information about searches under Article 56 which have been carried out during the period to which the report relates.

Annotations:
Commencement Information

I10Art. 10 in force at 1.12.2007, see art. 1

Modification of Article 75 of the 1989 Order (confessions by mentally handicapped persons)11.

Article 75(3) of the 1989 Order (confessions by mentally handicapped persons)15 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.
Annotations:
Commencement Information

I11Art. 11 in force at 1.12.2007, see art. 1

Use of reasonable force12.

Where any provision of the 1989 Order 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.

Annotations:
Commencement Information

I12Art. 12 in force at 1.12.2007, see art. 1

Arrest without warrant13.

Article 26 (2) of the 1989 Order (arrest without warrant: constables)16 does not limit—

(a)

section 138(1) of the Customs and Excise Management Act 1979 (arrest of persons);

(b)

section 20 and paragraph 4 of Schedule 3 to the Criminal Justice (International Co-operation) Act 1990; or

(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.

Annotations:
Commencement Information

I13Art. 13 in force at 1.12.2007, see art. 1

Search of persons when warrant executed14.

Where an officer of Revenue and Customs searches premises under the authority of a warrant under Article 10 of, or paragraph 9 of Schedule 1 to, the 1989 Order17, 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.

Annotations:
Commencement Information

I14Art. 14 in force at 1.12.2007, see art. 1

Authorisation15.

Powers and functions in the provisions of the 1989 Order 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.

Annotations:
Commencement Information

I15Art. 15 in force at 1.12.2007, see art. 1

Revocation16.

The following instruments are revoked—

(a)

the Police and Criminal Evidence (Application to Customs and Excise) Order (Northern Ireland) 198918;

(b)

the Police and Criminal Evidence (Application to Customs and Excise) (Amendment) Order (Northern Ireland) 199519; and

(c)

the Police and Criminal Evidence (Application to Customs and Excise) (Amendment) Order (Northern Ireland) 199620.
Annotations:
Commencement Information

I16Art. 16 in force at 1.12.2007, see art. 1

Dave Watts
Steve McCabe
Two of the Lord’s Commissioners of Her Majesty’s Treasury

SCHEDULE 1Provisions of the 1989 Order applied to Revenue and Customs

Article 3(1)

Annotations:
Commencement Information

I17Sch. 1 in force at 1.12.2007, see art. 1

  • Article 10 (power of justice of the peace to authorise entry and search of premises)21
  • Article 11(1) and (2) (special provisions as to access) and Schedule 1 (special procedure)22
  • Article 17 (search warrants-safeguards)23
  • Article 18 (execution of warrants)24
  • F2Article 19(1)(a)(i), (1)(b), (1)(ca), (1)(d), (2) and (3) (entry for purpose of arrest etc.)25
  • Article 20(1) to (8) (entry and search after arrest) (subject to the modification in Article 8)26
  • Article 21 (general power of seizure etc.)27
  • Article 22 (extension of powers of seizure to computerised information)28
  • Article 23 (access and copying) (subject to the modification in Article 5)29

  • F3Article 24 (1) to (4) and (7) (retention)

  • F4Article 26(2), (4), (5) (arrest without warrant: constables) (subject to the modifications in Article 13)30
  • Article 30 (information to be given on arrest)31
  • Article 31 (voluntary attendance at police station etc.)32
  • Article 32 (1) to (4)(a) and (5) to (14) (arrest elsewhere than at police station)33

  • Article 33 (arrest for further offence)

  • Article 34 (1) to (9) (search upon arrest) (subject to the modifications in Article 5)34
  • Article 35 (1) to (6) (limitations on police detention)35
  • Article 36 (designated police stations)36
  • Article 37 (custody officers at police stations), except paragraph (6)(d)37
  • Article 38 (1) to (10) and the definition of “endorsed for bail” in paragraph (14) (duties of custody officer before charge)38
  • Article 40 (responsibilities in relation to persons detained)39
  • Article 41 (review of police detention)40
  • Article 42 (limits on period of detention without charge)41
  • Article 43 (authorisation of continued detention)42
  • Article 44 (warrants of further detention)43

  • Article 45 (extension of warrants of further detention)

  • Article 50 (records of detention)44

  • Article 51(d) (savings)

  • Article 52 (children)45
  • Article 55 (searches of detained persons)46
  • Article 56 (intimate searches) (subject to the modifications in Articles 5 and 10)47
  • Article 57(1) to (9) (right to have someone informed when arrested)48
  • Article 59 (1) to (11) (access to legal advice)49
  • Article 62(1) to (9) (intimate samples)50
  • Article 63 (other samples)51
  • Article 64 (1) to (7) (destruction of fingerprints and samples)52
  • Article 65 (codes of practice)53
  • Article 66 (codes of practice-supplementary)54
  • Article 75 (confessions by mentally handicapped persons)55
  • Article 84 (police officers performing duties rank)56

SCHEDULE 2

Article 3(2)

PART 1Substitution of equivalent words and phrases in the 1989 Order.

Annotations:
Commencement Information

I18Sch. 2 Pt. 1 in force at 1.12.2007, see art. 1

Where in the 1989 Order a word or phrase specified in Column 1 is used, in the application of the 1989 Order 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 1989 Order

Substituted words and phrases

Chief Constable (except where the term appears in Articles 64(5) and (7))

Director of Detection (except in Article 50 where there shall be substituted the Commissioners for Her Majesty’s Revenue and Customs)

Chief Constable where the term appears in Articles 64(5) and (7)

Director of Risk and Intelligence

Constable

officer of Revenue and Customs

designated police station

designated office of Revenue and Customs

police detention (except in Article 2 and Article 40 (1)(a) the second time the words occur)

Revenue and Customs detention

police officer

officer of Revenue and Customs

police station

office of Revenue and Customs

rank

Grade

station

office of Revenue and Customs

the police

Her Majesty’s Revenue and Customs

PART 2Equivalent grades of officers of Revenue and Customs

Annotations:
Commencement Information

I19Sch. 2 Pt. 2 in force at 1.12.2007, see art. 1

Where in the 1989 Order an act or thing is to be done by a constable or police officer of the rank specified in Column 1, that same act or thing shall, in the application of the 1989 Order 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 or police officer

Grade of officer of Revenue and Customs

Sergeant

Officer

Inspector

Higher officer

Chief Inspector

Higher officer

Superintendent

Senior officer

Chief Superintendent

Senior officer

EXPLANATORY NOTE
(This note is not part of the Order)

This Order applies certain provisions of the Police and Criminal Evidence (Northern Ireland) Order 1989, 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 apart from certain specified former Inland Revenue matters.

Article 3 of the Order applies the provisions of the 1989 Order 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 subsitutes terms applicable to Revenue and Customs for certain words and phrases in the 1989 Order and sets out equivalent Revenue and Customs grades for specified ranks of constable or police officer.

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 1989 Order to Revenue and Customs shall be construed to prevent any thing lawfully seized by a person under any statutory provision from being accepted and retained by an officer. Article 5(3) provides that the provisions in the 1989 Order on access and copying shall not apply to any thing seized as liable to forfeiture under the customs and excise Acts.

Article 6 inserts Article 16A into the 1989 Order 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 statutory provision mentioned in Article 11(2) of the 1989 Order.

Article 7 inserts Article 16B into the 1989 Order 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 1989 Order would not succeed because the material required does not consist of or include special procedure material.

Article 8 modifies Article 20 (1) of the 1989 Order to restrict the power of entry and search after arrest to relevant indictable offences.

Article 9 modifies Article 50 of the 1989 Order substituting the Commissioners for the Chief Constable.

Article 10 modifies Article 56 of the 1989 Order (intimate searches) so that it has effect as if it related only to items which might cause injury.

Article 11 modifies Article 75(3) of the 1989 Order (confessions by mentally handicapped persons) 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 for Her Majesty’s Revenue and Customs.

Article 12 provides that where any provision of the 1989 Order 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 13 modifies Article 26 (2) of the 1989 Order (Arrest without warrant: constables) so that it does not limit other enactments which confer upon officers of Revenue and Customs the power to arrest or detain persons.

Article 14 provides that an officer of Revenue and Customs searching premises under the authority of a warrant under Article 10 of, or paragraph 11 of Schedule 1 to the 1989 Order, 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 15 provides that powers and functions in the provisions of the 1989 Order 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.

Article 16 provides for the revocation of earlier instruments.