Serious Crime Act 2007

Commissioners for Revenue and Customs Act 2005 (c. 11) U.K.

164 U.K. In section 21(1)(b) of the Commissioners for Revenue and Customs Act 2005 (disclosure to prosecuting authority)—

(a) omit “or” at the end of sub-paragraph (i); and

(b) after sub-paragraph (ii) insert “, or

“(iii) in the case of the Director of Revenue and Customs Prosecutions, to exercise his functions under, or in relation to, Part 5 or 8 of the Proceeds of Crime Act 2002 (c. 29).”

Commencement Information

I1 Sch. 8 para. 164 in force at 1.4.2008 by S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)

F1 165 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 8 para. 165 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 53

166 U.K. In section 37(1) of that Act (prosecutors) after “section 35” insert “ (excluding any function mentioned in subsection (4A) of that section) ”.

Commencement Information

I2 Sch. 8 para. 166 in force at 1.4.2008 by S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)

167 (1) Section 40 of that Act (confidentiality) is amended as follows. U.K.

(2) In subsection (2) (exceptions to confidentiality restrictions), after paragraph (c), insert—

“(ca) does not apply to a disclosure made for the purposes of—

(i) the exercise of any functions of the prosecutor under Parts 2, 3 and 4 of the Proceeds of Crime Act 2002 (c. 29),

(ii) the exercise of any functions of the Serious Organised Crime Agency under that Act,

(iii) the exercise of any functions of the Director of Public Prosecutions, the Director of the Serious Fraud Office, the Director of Public Prosecutions for Northern Ireland or the Scottish Ministers under, or in relation to, Part 5 or 8 of that Act,

(iv) the exercise of any functions of an officer of Revenue and Customs or a constable under Chapter 3 of Part 5 of that Act, or

(v) investigations or proceedings outside the United Kingdom which have led or may lead to the making of an external order within the meaning of section 447 of that Act,

(cb) does not apply to a disclosure of information obtained in the exercise of functions under the Proceeds of Crime Act 2002 (c. 29) if the disclosure is made for the purposes of the exercise of a function which the Secretary of State thinks is a public function and which he designates by order,”.

(3) After subsection (10) insert—

“(10A) An order under subsection (2)(cb)—

(a) may include transitional or incidental provision,

(b) shall be made by statutory instrument, and

(c) shall not be made unless a draft has been laid before, and approved by a resolution of, each House of Parliament.”

Commencement Information

I3 Sch. 8 para. 167 in force at 1.4.2008 by S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)

F2 168 U.K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Sch. 8 para. 168 omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 53