Criminal Finances Act 2017

19 Her Majesty’s Revenue and Customs: new powers

(1) The Proceeds of Crime Act 2002 is amended as follows.

(2) In section 316 (civil recovery of the proceeds etc of unlawful conduct: general interpretation), in the definition of “enforcement authority” in subsection (1)—

(a) in paragraph (a), before “the National Crime Agency,” insert “Her Majesty’s Revenue and Customs,”;

(b) in paragraph (c), before “the National Crime Agency,” insert “Her Majesty’s Revenue and Customs,”.

(3) In section 378 (appropriate officers and senior appropriate officers for purposes of investigations under Part 8), for subsection (3) substitute—

“(3) In relation to a civil recovery investigation these are appropriate officers—

(a) a National Crime Agency officer;

(b) the relevant Director;

(c) an officer of Revenue and Customs.

(3ZA) In relation to a civil recovery investigation these are senior appropriate officers—

(a) a senior National Crime Agency officer;

(b) the Commissioners for Her Majesty’s Revenue and Customs or an officer of Revenue and Customs authorised by the Commissioners (whether generally or specifically) for this purpose.”