Serious Organised Crime and Police Act 2005

20 [F1 (1) Subject to sub-paragraphs (2) to (4),] SOCA is not to be regarded— U.K.

(a) as the servant or agent of the Crown, or

(b) as enjoying any status, immunity or privilege of the Crown;

and SOCA's property is not to be regarded as property of, or property held on behalf of, the Crown.

[F2 (2) A member of SOCA 's staff who is acting, or purporting to act, in the course of service as a member of SOCA's staff is to be treated, for the purposes of section 31(1) of the Criminal Justice Act 1948 (jurisdiction in respect of certain indictable offences committed in foreign countries), as a British subject employed under Her Majesty's Government in the United Kingdom in the service of the Crown who is acting, or purporting to act, in the course of the employment.

(3) A member of SOCA's staff, so far as performing outside the United Kingdom in the course of employment with SOCA or another person duties as a member of SOCA's staff, is to be treated as having overseas Crown employment for the purposes of sections 26 to 28 of the Income Tax (Earnings and Pensions) Act 2003 (liability to income tax on earnings for employees who are resident but not ordinarily resident in the UK or who are not resident in the UK ).

(4) A member of SOCA's staff who is obliged to live outside the United Kingdom in order to perform duties as a member of SOCA's staff is to be treated as being in employment under the Crown for the purposes of section 299 of the Act of 2003 (no liability to income tax for Crown employees' foreign service allowances).]

Textual Amendments

F1 Words in Sch. 1 para. 20 inserted (6.11.2010) by Policing and Crime Act 2009 (c. 26), ss. 109(a), 116(1); S.I. 2010/1986, art. 2

F2 Sch. 1 para. 20(2)-(4) inserted (6.11.2010) by Policing and Crime Act 2009 (c. 26), ss. 109(b), 116(1); S.I. 2010/1986, art. 2

Commencement Information

I1 Sch. 1 para. 20 in force at 1.3.2006 for specified purposes by S.I. 2006/378, art. 2(1) (with art. 2(2)-(4))

I2 Sch. 1 para. 20 in force at 1.4.2006 in so far as not already in force by S.I. 2006/378, art. 4(1), Sch. para. 1 (with art. 4(2)-(7))