Proceeds of Crime Act 2002

MiscellaneousU.K.

448 TaxU.K.

Schedule 10 contains provisions about tax.

Commencement Information

I1S. 448 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)

449 Agency staff: pseudonymsU.K.

(1)This section applies to a member of the staff of the Agency if—

(a)he is authorised (generally or specifically) by the Director to do anything for the purposes of this Act, and

(b)it is necessary or expedient for the purpose of doing the thing for the member of the staff of the Agency to identify himself by name.

(2)The Director may direct that such a member of the staff of the Agency 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 Director which sufficiently identifies the member of the staff of the Agency by reference to the pseudonym is conclusive evidence that that member of the staff of the Agency is authorised to use the pseudonym.

(4)In any proceedings or application under this Act a member of the staff of the Agency 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)Section 1(6) does not apply to anything done by the Director under this section.

Commencement Information

I2S. 449 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)

450 Pseudonyms: ScotlandU.K.

(1)This section applies to—

(a)any person named by the Scottish Ministers for the purpose of a civil recovery 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.

Commencement Information

I3S. 450 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)

451 [F1Revenue and Customs prosecutions]U.K.

(1)Proceedings for a specified offence may be started [F2by the Director of Revenue and Customs Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs] (the Commissioners).

[F3(2)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.]

F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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 [F5officer 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 [F5officer 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;

(c)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.

Textual Amendments

Commencement Information

I4S. 451 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)

452 Crown servantsU.K.

(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.

Commencement Information

I5S. 452 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)

453 References to financial investigatorsU.K.

(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.

(2)A description may be framed by reference to a grade designated by a specified person.

Commencement Information

I6S. 453 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)

454 Customs officersU.K.

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).

455 EnactmentU.K.

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.