- Latest available (Revised)
- Point in Time (26/10/2023)
- Original (As enacted)
Point in time view as at 26/10/2023.
There are currently no known outstanding effects for the Serious Crime Act 2007, Section 85.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)This section applies to information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) (confidentiality).
(2)Information to which this section applies may be disclosed by or with the authority of the Commissioners of Revenue and Customs—
(a)to the Criminal Assets Bureau in Ireland (“the CAB”) for the purpose of enabling or assisting the CAB to exercise any of its functions in connection with any matter within subsection (3); or
(b)to any specified public authority (in the United Kingdom or elsewhere)—
(i)for the purpose of enabling or assisting the public authority to exercise any of its functions in connection with any matter within subsection (3); or
(ii)(if the specifying order so provides) for the purpose of enabling or assisting the public authority to exercise any of its functions in connection with any matter within that subsection that is specified, or of a description specified, in the order.
(3)The matters within this subsection are—
(a)the identification of proceeds of crime;
(b)the bringing of civil proceedings for enforcement purposes in relation to proceeds of crime; and
(c)the taking of other action in relation to proceeds of crime.
(4)Information disclosed in accordance with subsection (2) must not be further disclosed except—
(a)in connection with the exercise of any of the functions of the CAB or a specified public authority in connection with any matter within subsection (3) (or, in a subsection (2)(b)(ii) case, any such matter as is mentioned there); and
(b)with the consent of the Commissioners of Revenue and Customs or an authorised officer of the Commissioners of Revenue and Customs.
(5)For the purposes of this section any consent or authorisation may be general or specific.
(6)If a person in the United Kingdom discloses, in contravention of subsection (4), any revenue and customs information relating to a person whose identity—
(a)is specified in the disclosure; or
(b)can be deduced from it;
section 19 of the 2005 Act (wrongful disclosure) applies in relation to that disclosure as it applies in relation to a disclosure of such information in contravention of section 20(9) of that Act.
(7)Any reference in this section to a disclosure to the CAB or a specified public authority is a reference to a disclosure to such person, or to persons of such description, as may be specified in relation to the CAB or the public authority (as the case may be).
(8)Nothing in this section authorises any disclosure of information which—
(a)contravenes [F1the data protection legislation]; or
(b)is prohibited by [F2any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016].
(9)In this section—
“the 2005 Act” means the Commissioners for Revenue and Customs Act 2005 (c. 11);
“assets” means property of any description, wherever situated;
“civil proceedings” means civil proceedings of whatever nature and whether brought in the United Kingdom or elsewhere;
“Commissioners of Revenue and Customs” means the Commissioners for Her Majesty's Revenue and Customs;
[F3“the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act).]
“enforcement purposes”, in relation to the proceeds of crime, means with a view to—
recovering, forfeiting or freezing assets constituting proceeds of crime; or
otherwise depriving persons (to any extent) of, or of access to, such assets or the benefit of such assets;
“functions” includes powers, duties and objectives, and references to the exercise of functions include the pursuit of objectives;
“proceeds of crime” means assets derived, or suspected to be derived, directly or indirectly from criminal conduct (wherever occurring);
“public authority” means any body or person discharging functions of a public nature;
“revenue and customs information relating to a person” has the meaning given by section 19(2) of the 2005 Act;
“specified” means specified in an order made by the Treasury; and
“the specifying order”, in relation to a specified public authority, means the order specifying the authority for the purposes of this section.
Textual Amendments
F1Words in s. 85(8)(a) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 146(2) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)
F2Words in s. 85(8)(b) substituted (27.6.2018) by Investigatory Powers Act 2016 (c. 25), s. 272(1), Sch. 10 para. 19(3) (with Sch. 9 paras. 7, 8, 10); S.I. 2018/652, reg. 12(g)(iii)
F3Words in s. 85(9) inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 146(3) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)
Commencement Information
I1S. 85 in force at 15.2.2008 by S.I. 2008/219, art. 2(a)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: