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Proceeds of Crime Act 2002, Cross Heading: General functions 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.
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(1)For the purposes of this section the qualifying condition is that [F2the National Crime Agency] has reasonable grounds to suspect that—
(a)income arising or a gain accruing to a person in respect of a chargeable period is chargeable to income tax or is a chargeable gain (as the case may be) and arises or accrues as a result of the person’s or another’s criminal conduct (whether wholly or partly and whether directly or indirectly), or
(b)a company is chargeable to corporation tax on its profits arising in respect of a chargeable period and the profits arise as a result of the company’s or another person’s criminal conduct (whether wholly or partly and whether directly or indirectly).
(2)If the qualifying condition is satisfied [F2the National Crime Agency] may serve on the Commissioners of Inland Revenue (the Board) a notice which—
(a)specifies the person or the company (as the case may be) and the period, and
(b)states that [F2the National Crime Agency] intends to carry out, in relation to the person or the company (as the case may be) and in respect of the period, such of the general Revenue functions as are specified in the notice.
(3)Service of a notice under subsection (2) vests in [F2the National Crime Agency], in relation to the person or the company (as the case may be) and in respect of the period, such of the general Revenue functions as are specified in the notice; but this is subject to section 318.
(4)[F2the National Crime Agency]—
(a)may at any time serve on the Board a notice of withdrawal of the notice under subsection (2);
(b)must serve such a notice of withdrawal on the Board if the qualifying condition ceases to be satisfied.
(5)A notice under subsection (2) and a notice of withdrawal under subsection (4) may be in respect of one or more periods.
(6)Service of a notice under subsection (4) divests [F2the National Crime Agency] of the functions concerned in relation to the person or the company (as the case may be) and in respect of the period or periods specified in the notice.
(7)The vesting of a function in [F2the National Crime Agency] under this section does not divest the Board or an officer of the Board of the function.
(8)If—
(a)apart from this section the Board’s authorisation would be required for the exercise of a function, and
(b)the function is vested in [F2the National Crime Agency] under this section,
the authorisation is not required in relation to the function as so vested.
(9)It is immaterial whether a chargeable period or any part of it falls before or after the passing of this Act.
Textual Amendments
F1Words in s. 317 title substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 122(2); S.I. 2013/1682, art. 3(v)
F2Words in s. 317 substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 122(3); S.I. 2013/1682, art. 3(v)
Commencement Information
I1S. 317 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)Subsection (2) applies if—
(a)[F3the National Crime Agency] serves a notice or notices under section 317(2) in relation to a company and in respect of a period or periods, and
(b)the company is an employer.
(2)The general Revenue functions vested in [F3the National Crime Agency] do not include functions relating to any requirement which—
(a)is imposed on the company in its capacity as employer, and
(b)relates to a year of assessment which does not fall wholly within the period or periods.
(3)Subsection (4) applies if—
(a)[F3the National Crime Agency] serves a notice or notices under section 317(2) in relation to an individual and in respect of a year or years of assessment, and
(b)the individual is a self-employed earner.
(4)The general Revenue functions vested in [F3the National Crime Agency] do not include functions relating to any liability to pay Class 2 contributions in respect of a period which does not fall wholly within the year or years of assessment.
(5)In this section in its application to Great Britain—
(a)“self-employed earner” has the meaning given by section 2(1)(b) of the Social Security Contributions and Benefits Act 1992 (c. 4);
(b)“Class 2 contributions” must be construed in accordance with section 1(2)(c) of that Act.
(6)In this section in its application to Northern Ireland—
(a)“self-employed earner” has the meaning given by section 2(1)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);
(b)“Class 2 contributions” must be construed in accordance with section 1(2)(c) of that Act.
Textual Amendments
F3Words in s. 318 substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 123; S.I. 2013/1682, art. 3(v)
Commencement Information
I2S. 318 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)For the purpose of the exercise by [F4the National Crime Agency] of any function vested in [F5 it] by virtue of this Part it is immaterial that [F4the National Crime Agency] cannot identify a source for any income.
(2)An assessment made by [F4the National Crime Agency] under section 29 of the Taxes Management Act 1970 (c. 9) (assessment where loss of tax discovered) in respect of income charged to tax under [F6Chapter 8 of Part 5 of the Income Tax (Trading and Other Income) Act 2005] must not be reduced or quashed only because it does not specify (to any extent) the source of the income.
(3)If [F4the National Crime Agency] serves on the Board a notice of withdrawal under section 317(4), any assessment made by [F4the National Crime Agency] under section 29 of the Taxes Management Act 1970 is invalid to the extent that it does not specify a source for the income.
(4)Subsections (2) and (3) apply in respect of years of assessment whenever occurring.
Textual Amendments
F4Words in s. 319 substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 124; S.I. 2013/1682, art. 3(v)
F5Word in s. 319(1) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 95(2)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)
F6Words in s. 319(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 582 (with Sch. 2)
Commencement Information
I3S. 319 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)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F7S. 320 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 333
Commencement Information
I4S. 320 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)
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