EXPLANATORY NOTE

(This note is not part of the Order)

This Order brings into operation on 6th April 2008 the revised code of practice made pursuant to section 292 of the Proceeds of Crime Act 2002 (“the Act”) in connection with the exercise by officers of Revenue and Customs and (in relation to England and Wales and Northern Ireland) constables and accredited financial investigators of the powers conferred by virtue of section 289 of the Act.

Section 289 of the Act permits the persons covered by the revised code of practice to search persons and premises for cash which is derived from, or intended for use in, unlawful conduct.

Article 3 of the Order makes provision in relation to persons who begin exercising any power conferred by virtue of section 289 of the Act before the revised code of practice comes into operation and continue to do so after it has come into operation.