UKPGA-2017-22 — Criminal Finances Act 2017

preamble

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

PART 1

Proceeds of crime

s. 1 — Unexplained wealth orders: England and Wales and Northern Ireland

In Chapter 2 of Part 8 of the Proceeds of Crime Act 2002 (investigations: England and Wales and Northern Ireland), after section 362 insert—

s. 2 — Interim freezing orders

After section 362I of the Proceeds of Crime Act 2002 (inserted by section 1 above) insert—

s. 3 — External assistance

After section 362R of the Proceeds of Crime Act 2002 (inserted by section 2 above) insert—

s. 4 — Unexplained wealth orders: Scotland

In Chapter 3 of Part 8 of the Proceeds of Crime Act 2002 (investigations: Scotland), after section 396 insert—

s. 5 — Interim freezing orders

After section 396I of the Proceeds of Crime Act 2002 (inserted by section 4 above) insert—

s. 6 — External assistance

After section 396S of the Proceeds of Crime Act 2002 (inserted by section 5 above) insert—

s. 7 — Disclosure orders: England and Wales and Northern Ireland

s. 7(1)

Chapter 2 of Part 8 of the Proceeds of Crime Act 2002 (investigations: England and Wales and Northern Ireland) is amended as follows.

s. 7(2)

In section 357 (disclosure orders)—

s. 7(2)(a)

in subsection (2) omit “or a money laundering investigation”;

s. 7(2)(b)

omit subsection (2A);

s. 7(2)(c)

in subsection (3), after paragraph (b) insert—;

s. 7(2)(d)

in subsection (7)—

s. 7(2)(d)(i)

in paragraph (a) for “a prosecutor” substitute “ an appropriate officer ”;

s. 7(2)(d)(ii)

after paragraph (b) insert—;

s. 7(2)(e)

omit subsections (8) and (9).

s. 7(3)

In section 358 (requirements for making a disclosure order), in subsection (2) after paragraph (b) insert—.

s. 7(4)

In section 362 (supplementary)—

s. 7(4)(a)

for subsection (4A) substitute—;

s. 7(4)(b)

after subsection (5) insert—

s. 8 — Disclosure orders: Scotland

s. 8(1)

Chapter 3 of Part 8 of the Proceeds of Crime Act 2002 (investigations: Scotland) is amended as follows.

s. 8(2)

In section 391(disclosure orders)—

s. 8(2)(a)

in subsection (1) after “confiscation investigations” insert “ or money laundering investigations ”;

s. 8(2)(b)

in subsection (2) omit “or a money laundering investigation”;

s. 8(2)(c)

in subsection (3) after paragraph (a) insert—.

s. 8(3)

In section 392 (requirements for making a disclosure order), in subsection (2) after paragraph (a) insert—.

s. 8(4)

In section 396 (supplementary)—

s. 8(4)(a)

in subsection (1) in paragraph (a) after “confiscation investigation” insert “ or a money laundering investigation ”;

s. 8(4)(b)

in subsection (3) in paragraph (a) after “confiscation investigation” insert “ or a money laundering investigation ”.

s. 9 — Co-operation: beneficial ownership information

In Part 11 of the Proceeds of Crime Act 2002 (co-operation), after section 445 insert—

s. 10 — Power to extend moratorium period

s. 10(1)

Part 7 of the Proceeds of Crime Act 2002 (money laundering) is amended as follows.

s. 10(2)

In section 335 (appropriate consent), after subsection (6) insert—

s. 10(3)

In section 336 (nominated officer: consent), after subsection (8) insert—

s. 10(4)

After section 336 insert—

s. 11 — Sharing of information within the regulated sector

After section 339ZA of the Proceeds of Crime Act 2002 insert—

s. 12 — Further information orders

After section 339ZG of the Proceeds of Crime Act 2002 (inserted by section 11 above) insert—

s. 13 — Unlawful conduct: gross human rights abuses or violations

s. 13(1)

Part 5 of the Proceeds of Crime Act 2002 (civil recovery of the proceeds etc of unlawful conduct) is amended as follows.

s. 13(2)

In section 241 (meaning of “unlawful conduct”), after subsection (2) insert—

s. 13(3)

After that section insert—

s. 13(4)

The amendments made by this section—This is subject to subsection (5).

s. 13(4)(a)

apply in relation to conduct, so far as that conduct constitutes or is connected with the torture of a person (see section 241A(2)(a) of the Proceeds of Crime Act 2002 as inserted by subsection (3) above), whether the conduct occurs before or after the coming into force of this section;

s. 13(4)(b)

apply in relation to property obtained through such conduct whether the property is obtained before or after the coming into force of this section;

s. 13(4)(c)

apply in relation to conduct, so far as that conduct involves or is connected with the cruel, inhuman or degrading treatment or punishment of a person (see section 241A(2)(b) of that Act as inserted by subsection (3) above), only if the conduct occurs after the coming into force of this section.

s. 13(5)

Proceedings under Chapter 2 of Part 5 of the Proceeds of Crime Act 2002 may not be brought in respect of property obtained through unlawful conduct of the kind mentioned in section 241(2A) of the Proceeds of Crime Act 2002 (as inserted by subsection (2) above) after the end of the period of 20 years from the date on which the conduct constituting the commission of the gross human rights abuse or violation concerned occurs.

s. 13(6)

Proceedings under that Chapter are brought in England and Wales or Northern Ireland when—whichever is the earliest.

s. 13(6)(a)

a claim form is issued,

s. 13(6)(b)

an application is made for a property freezing order under section 245A of that Act, or

s. 13(6)(c)

an application is made for an interim receiving order under section 246 of that Act,

s. 13(7)

Proceedings under that Chapter are brought in Scotland when—whichever is the earliest.

s. 13(7)(a)

the proceedings are served,

s. 13(7)(b)

an application is made for a prohibitory property order under section 255A of that Act, or

s. 13(7)(c)

an application is made for an interim administration order under section 256 of that Act,

s. 14 — Forfeiture of cash

s. 14(1)

In section 289(6) of the Proceeds of Crime Act 2002 (meaning of cash for purposes of Chapter 3 of Part 5 of that Act), after paragraph (e) insert—.

s. 14(2)

After section 289(7) of that Act insert—

s. 15 — Forfeiture of certain personal (or moveable) property

In Part 5 of the Proceeds of Crime Act 2002 (civil recovery of the proceeds etc of unlawful conduct), after section 303A insert—

s. 16 — Forfeiture of money held in bank and building society accounts

In Part 5 of the Proceeds of Crime Act 2002 (civil recovery of the proceeds etc of unlawful conduct), after section 303Z (inserted by section 15 above) insert—

s. 17 — Serious Fraud Office

Schedule 1 contains amendments conferring certain powers under the Proceeds of Crime Act 2002 on members of staff of the Serious Fraud Office.

s. 18 — Her Majesty's Revenue and Customs: removal of restrictions

s. 18(1)

The following provisions, which impose restrictions on the exercise of certain powers conferred on officers of Revenue and Customs, are amended as follows.

s. 18(2)

In section 23A of the Criminal Law (Consolidation) (Scotland) Act 1995 (investigation of offences by Her Majesty's Revenue and Customs), omit the following—

s. 18(2)(a)

in subsection (2), the words “Subject to subsection (3) below,” and the words from “other than” to the end of the subsection;

s. 18(2)(b)

subsection (3).

s. 18(3)

In section 307 of the Criminal Procedure (Scotland) Act 1995 (interpretation), omit the following—

s. 18(3)(a)

in subsection (1), in paragraph (ba) of the definition of “officer of law”, the words “subject to subsection (1A) below,”;

s. 18(3)(b)

subsection (1A).

s. 18(4)

In the Proceeds of Crime Act 2002 omit the following—

s. 18(4)(a)

in section 289 (searches), subsections (5)(ba) and (5A);

s. 18(4)(b)

in section 294 (seizure of cash), subsections (2A), (2B) and (2C);

s. 18(4)(c)

section 375C (restriction on exercise of certain powers conferred on officers of Revenue and Customs);

s. 18(4)(d)

section 408C (restriction on exercise of certain powers conferred on officers of Revenue and Customs).

s. 18(5)

In the Finance Act 2007, in section 84 (sections 82 and 83: supplementary), omit subsection (3).

s. 19 — Her Majesty's Revenue and Customs: new powers

s. 19(1)

The Proceeds of Crime Act 2002 is amended as follows.

s. 19(2)

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

s. 19(2)(a)

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

s. 19(2)(b)

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

s. 19(3)

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

s. 20 — Financial Conduct Authority

s. 20(1)

The Proceeds of Crime Act 2002 is amended as follows.

s. 20(2)

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

s. 20(2)(a)

in paragraph (a), after “means” insert “ the Financial Conduct Authority, ”;

s. 20(2)(b)

in paragraph (c), after “means” insert “ the Financial Conduct Authority, ”.

s. 20(3)

Section 378 (appropriate officers and senior appropriate officers for purposes of investigations under Part 8) is amended in accordance with subsections (4) to (6).

s. 20(4)

In subsection (3) (as substituted by section 19 above), after paragraph (c) insert—

s. 20(5)

In subsection (3ZA) (as inserted by that section), after paragraph (b) insert—

s. 20(6)

After subsection (8) insert—

s. 21 — Immigration officers

s. 21(1)

Section 24 of the UK Borders Act 2007 (seizure of cash) is amended as follows.

s. 21(2)

For the heading substitute “ Exercise of civil recovery powers by immigration officers ”.

s. 21(3)

For subsection (1) substitute—

s. 21(4)

In subsection (2)(a), for “section 289” substitute “ sections 289 and 303C and Chapter 3B ”.

s. 21(5)

In subsection (2)(c), for “and 297A” substitute “ , 297A and 303E and in Chapter 3B (see section 303Z2(4)) ”.

s. 21(6)

In subsection (2)(d), for “section 292” substitute “ sections 292 and 303G ”.

s. 21(7)

In subsection (2)(e), for “and 293A” substitute “ , 293A, 303H and 303I ”.

s. 21(8)

In subsection (2)(f), in the words before sub-paragraph (i), after “295(2)” insert “ or 303L(1) ”.

s. 21(9)

In subsection (2)(f)(ii), after “298” insert “ or (as the case may be) 303O ”.

s. 21(10)

In subsection (2)(g), after “298” insert “ , 303O or 303Z14 ”.

s. 21(11)

In subsection (2)(h), after “302” insert “ , 303W or 303Z18 ”.

s. 22 — Search and seizure warrants: assault and obstruction offences

After section 356 of the Proceeds of Crime Act 2002 (and before the italic heading before section 357) insert—

s. 23 — Assault and obstruction offence in relation to SFO officers

After section 453A of the Proceeds of Crime Act 2002 insert—

s. 24 — External requests, orders and investigations

s. 24(1)

Part 11 of the Proceeds of Crime Act 2002 (co-operation) is amended as follows.

s. 24(2)

In section 444 (external requests and orders), in subsection (3), after paragraph (a) insert—.

s. 24(3)

In section 445 (external investigations), in subsection (1)(b), after “Part 8” insert “ and section 453B ”.

s. 25 — Obstruction offence in relation to immigration officers

After section 453B of the Proceeds of Crime Act 2002 (inserted by section 23 above) insert—

s. 26 — Seized money: England and Wales

s. 26(1)

Section 67 of the Proceeds of Crime Act 2002 (seized money) is amended as follows.

s. 26(2)

In subsection (2), for paragraphs (a) and (b) substitute—

s. 26(3)

After subsection (2) insert—

s. 26(4)

Omit subsection (3).

s. 26(5)

In subsection (5), for “bank or building society” substitute “ appropriate person ”.

s. 26(6)

In subsection (5A), at the beginning insert “ Where this section applies to money which is held in an account maintained with a bank or building society, ”.

s. 26(7)

In subsection (7A), after “applies” insert “ by virtue of subsection (1) ”.

s. 26(8)

For subsection (8) substitute—

s. 26(9)

After subsection (8) insert—

s. 27 — Seized money: Northern Ireland

s. 27(1)

Section 215 of the Proceeds of Crime Act 2002 (seized money) is amended as follows.

s. 27(2)

In subsection (2), for paragraphs (a) and (b) substitute—

s. 27(3)

After subsection (2) insert—

s. 27(4)

Omit subsection (3).

s. 27(5)

In subsection (5) (as it has effect before and after its amendment by section 36 of the Serious Crime Act 2015), for “bank or building society” substitute “ appropriate person ”.

s. 27(6)

In subsection (5A), at the beginning insert “ Where this section applies to money which is held in an account maintained with a bank or building society, ”.

s. 27(7)

In subsection (7A), after “applies” insert “ by virtue of subsection (1) ”.

s. 27(8)

For subsection (8) substitute—

s. 27(9)

After subsection (8) insert—

s. 28 — Seized money

After section 131 of the Proceeds of Crime Act 2002 insert—

s. 29 — Recovery orders relating to heritable property

s. 29(1)

The Proceeds of Crime Act 2002 is amended as follows.

s. 29(2)

After section 245 insert—

s. 29(3)

In section 266 (recovery orders), after subsection (8) insert—

s. 29(4)

In section 267(3) (functions of trustee for civil recovery), after paragraph (b) insert—.

s. 29(5)

After section 269 insert—

s. 30 — Money received by administrators

s. 30(1)

Paragraph 6 of Schedule 3 to the Proceeds of Crime Act 2002 (money received by administrator) is amended as follows.

s. 30(2)

In sub-paragraph (1) for “an appropriate bank or institution” substitute “ a bank or building society ”.

s. 30(3)

For sub-paragraph (3) substitute—

s. 31 — Accredited financial investigators

s. 31(1)

The Proceeds of Crime Act 2002 is amended as follows.

s. 31(2)

In section 47G (appropriate approval for exercise of search and seizure powers in England and Wales), in subsection (3), after paragraph (b) insert—.

s. 31(3)

In section 195G (appropriate approval for exercise of search and seizure powers in Northern Ireland), in subsection (3), after paragraph (b) insert—.

s. 31(4)

In section 290 (prior approval for exercise of search powers in relation to cash), in subsection (4), after paragraph (b) insert—.

s. 32 — Reconsideration of discharged orders

s. 32(1)

The Proceeds of Crime Act 2002 is amended as follows.

s. 32(2)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s. 32(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s. 32(4)

In section 109 (inadequacy of available amount: discharge of order made under Part 3), after subsection (5) insert—

s. 32(5)

In section 174 (inadequacy of available amount: discharge of order made under Part 4), after subsection (5) insert—

s. 32(6)

In section 175 (small amount outstanding: discharge of order made under Part 4), after subsection (3) insert—

s. 32(7)

The amendments made by this section apply in relation to a confiscation order whether made before or after the day on which this section comes into force but do so only where the discharge of the order occurs after that day.

s. 33 — Confiscation investigations: determination of the available amount

In section 341(1) of the Proceeds of Crime Act 2002 (confiscation investigations), at the beginning of paragraph (c) insert “ the available amount in respect of the person or ”.

s. 34 — Confiscation orders and civil recovery: minor amendments

s. 34(1)

The Proceeds of Crime Act 2002 is amended in accordance with subsections (2) to (10).

s. 34(2)

In section 82 (free property: England and Wales)—

s. 34(2)(a)

in subsection (2), after paragraph (e) insert—;

s. 34(2)(b)

in subsection (3)(b) for “or 297D” substitute “ , 297D or 298(4) ”;

s. 34(2)(c)

after subsection (3)(c) (as inserted by paragraph 22 of Schedule 5) insert—

s. 34(3)

In section 148 (free property: Scotland)—

s. 34(3)(a)

in subsection (2)—

s. 34(3)(a)(i)

omit “or” at the end of paragraph (e);

s. 34(3)(a)(ii)

after that paragraph insert—;

s. 34(3)(b)

in subsection (3)(b) for “or 297D” substitute “ , 297D or 298(4) ”;

s. 34(3)(c)

after subsection (3)(c) (as inserted by paragraph 24 of Schedule 5) insert—

s. 34(4)

In section 230 (free property: Northern Ireland)—

s. 34(4)(a)

in subsection (2), after paragraph (e) insert—;

s. 34(4)(b)

in subsection (3)(b) for “or 297D” substitute “ , 297D or 298(4) ”;

s. 34(4)(c)

after subsection (3)(c) (as inserted by paragraph 27 of Schedule 5) insert—

s. 34(5)

In section 245D (restriction on proceedings and remedies), in subsection (1)(b) after “levied” insert “ , and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised, ”.

s. 34(6)

In section 290 (prior approval to exercise of section 289 search powers), in subsection (4), after paragraph (aa) (inserted by Schedule 1 to this Act) insert—.

s. 34(7)

In section 297A (forfeiture notice), in subsection (6), after paragraph (ba) (inserted by Schedule 1 to this Act, but before the “or” at the end of that paragraph) insert—.

s. 34(8)

In section 302 (compensation), after subsection (7ZA) (inserted by Schedule 1 to this Act) insert—

s. 34(9)

In that section, in subsection (7A)(a)(i), for “that Part of that Act” substitute “ Part 1 of the Police Reform and Social Responsibility Act 2011 ”.

s. 34(10)

In section 306 (mixing property), in subsection (3) after paragraph (c) insert—.

s. 34(11)

In section 8 of the Serious Crime Act 2015 (variation or discharge of confiscation orders), in subsection (3) before paragraph (a) insert—.

PART 2

Terrorist property

s. 35 — Disclosure orders

Schedule 2 contains amendments to the Terrorism Act 2000 which enable the making of disclosure orders in connection with investigations into terrorist financing offences.

s. 36 — Sharing of information within the regulated sector

After section 21C of the Terrorism Act 2000 insert—

s. 37 — Further information orders

After section 22A of the Terrorism Act 2000 insert—

s. 38 — Forfeiture of terrorist cash

s. 38(1)

Schedule 1 to the Anti-terrorism, Crime and Security Act 2001 (forfeiture of terrorist cash) is amended as follows.

s. 38(2)

In paragraph 1 (meaning of terrorist cash)—

s. 38(2)(a)

after sub-paragraph (2)(e) insert—;

s. 38(2)(b)

after sub-paragraph (4) insert—

s. 38(3)

In paragraph 3 (detention of seized cash)—

s. 38(3)(a)

in sub-paragraph (2)(a), for “three” substitute “ 6 ”;

s. 38(3)(b)

after sub-paragraph (8) insert—

s. 38(4)

After paragraph 5 insert—

s. 38(5)

In paragraph 7(4) (release of cash on appeal against decision in forfeiture proceedings), after “of” insert “ the whole or any part of ”.

s. 38(6)

In paragraph 9 (victims), after sub-paragraph (3) insert—

s. 38(7)

In paragraph 19 (general interpretation), in sub-paragraph (1), at the appropriate places insert—;.

s. 39 — Forfeiture of certain personal (or moveable) property

Schedule 3 contains amendments to the Anti-terrorism, Crime and Security Act 2001 which enable the forfeiture of certain personal (or moveable) property which—

s. 39(a)

is intended to be used for the purposes of terrorism,

s. 39(b)

consists of resources of a proscribed organisation, or

s. 39(c)

is, or represents, property obtained through terrorism.

s. 40 — Forfeiture of money held in bank and building society accounts

Schedule 4 contains amendments to the Anti-terrorism, Crime and Security Act 2001 which enable the forfeiture of money held in a bank or building society account which—

s. 40(a)

is intended to be used for the purposes of terrorism,

s. 40(b)

consists of resources of a proscribed organisation, or

s. 40(c)

is, or represents, property obtained through terrorism.

s. 41 — Extension of powers to financial investigators

s. 41(1)

The Terrorism Act 2000 is amended in accordance with subsections (2) to (5).

s. 41(2)

After section 63E insert—

s. 41(3)

In Part 1 of Schedule 5 (terrorist investigations: information: England and Wales and Northern Ireland)—

s. 41(3)(a)

in paragraph 5—

s. 41(3)(a)(i)

in sub-paragraph (1) for “A constable” substitute “ An appropriate officer ”;

s. 41(3)(a)(ii)

after sub-paragraph (1) insert—;

s. 41(3)(a)(iii)

in sub-paragraph (3)(a) for “a constable” substitute “ an appropriate officer ”;

s. 41(3)(a)(iv)

in sub-paragraph (3)(b) for “a constable” substitute “ an appropriate officer ”;

s. 41(3)(a)(v)

after sub-paragraph (5) insert—;

s. 41(3)(b)

in paragraph 6 after sub-paragraph (3) insert—;

s. 41(3)(c)

in paragraph 7(2)(a) for “constable” substitute “ appropriate officer (as defined in paragraph 5(6)) ”;

s. 41(3)(d)

in paragraph 13 after sub-paragraph (1) insert—

s. 41(4)

In paragraph 1 of Schedule 6 (financial information orders)—

s. 41(4)(a)

in sub-paragraph (1) after “constable” insert “ or counter-terrorism financial investigator ”;

s. 41(4)(b)

in sub-paragraph (2)(a) after “constable” insert “ or counter-terrorism financial investigator ”.

s. 41(5)

In Schedule 6A (account monitoring orders)—

s. 41(5)(a)

in paragraph 1 after sub-paragraph (4)(a) insert—;

s. 41(5)(b)

after paragraph 3(3) insert—;

s. 41(5)(c)

after paragraph 4(2) insert—

s. 41(6)

In Schedule 1 to the Anti-terrorism, Crime and Security Act 2001 (forfeiture of terrorist cash)—

s. 41(6)(a)

after paragraph 10(7) insert—;

s. 41(6)(b)

in paragraph 19(1)—

s. 41(6)(b)(i)

in the definition of “authorised officer”, after “constable” insert “ , a counter-terrorism financial investigator ”;

s. 41(6)(b)(ii)

at the appropriate place insert—.

s. 42 — Offences in relation to counter-terrorism financial investigators

s. 42(1)

After section 120A of the Terrorism Act 2000 insert—

s. 42(2)

After paragraph 10Z7 of Schedule 1 to the Anti-terrorism, Crime and Security Act 2001 (inserted by Schedule 4 to this Act) insert—

s. 43 — Enforcement in other parts of United Kingdom

After section 120B of the Terrorism Act 2000 (inserted by section 42 above) insert—

PART 3

Corporate offences of failure to prevent facilitation of tax evasion

s. 44 — Meaning of relevant body and acting in the capacity of an associated person

s. 44(1)

This section defines expressions used in this Part.

s. 44(2)

“Relevant body” means a body corporate or partnership (wherever incorporated or formed).

s. 44(3)

“Partnership” means—or a firm or entity of a similar character formed under the law of a foreign country.

s. 44(3)(a)

a partnership within the meaning of the Partnership Act 1890, or

s. 44(3)(b)

a limited partnership registered under the Limited Partnerships Act 1907,

s. 44(4)

A person (P) acts in the capacity of a person associated with a relevant body (B) if P is—

s. 44(4)(a)

an employee of B who is acting in the capacity of an employee,

s. 44(4)(b)

an agent of B (other than an employee) who is acting in the capacity of an agent, or

s. 44(4)(c)

any other person who performs services for or on behalf of B who is acting in the capacity of a person performing such services.

s. 44(5)

For the purposes of subsection (4)(c) the question whether or not P is a person who provides services for or on behalf of B is to be determined by reference to all the relevant circumstances and not merely by reference to the nature of the relationship between P and B.

s. 45 — Failure to prevent facilitation of UK tax evasion offences

s. 45(1)

A relevant body (B) is guilty of an offence if a person commits a UK tax evasion facilitation offence when acting in the capacity of a person associated with B.

s. 45(2)

It is a defence for B to prove that, when the UK tax evasion facilitation offence was committed—

s. 45(2)(a)

B had in place such prevention procedures as it was reasonable in all the circumstances to expect B to have in place, or

s. 45(2)(b)

it was not reasonable in all the circumstances to expect B to have any prevention procedures in place.

s. 45(3)

In subsection (2) “prevention procedures” means procedures designed to prevent persons acting in the capacity of a person associated with B from committing UK tax evasion facilitation offences.

s. 45(4)

In this Part “UK tax evasion offence” means—

s. 45(4)(a)

an offence of cheating the public revenue, or

s. 45(4)(b)

an offence under the law of any part of the United Kingdom consisting of being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax.

s. 45(5)

In this Part “UK tax evasion facilitation offence” means an offence under the law of any part of the United Kingdom consisting of—

s. 45(5)(a)

being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax by another person,

s. 45(5)(b)

aiding, abetting, counselling or procuring the commission of a UK tax evasion offence, or

s. 45(5)(c)

being involved art and part in the commission of an offence consisting of being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of a tax.

s. 45(6)

Conduct carried out with a view to the fraudulent evasion of tax by another person is not to be regarded as a UK tax evasion facilitation offence by virtue of subsection (5)(a) unless the other person has committed a UK tax evasion offence facilitated by that conduct.

s. 45(7)

For the purposes of this section “tax” means a tax imposed under the law of any part of the United Kingdom, including national insurance contributions under—

s. 45(7)(a)

Part 1 of the Social Security Contributions and Benefits Act 1992, or

s. 45(7)(b)

Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

s. 45(8)

A relevant body guilty of an offence under this section is liable—

s. 45(8)(a)

on conviction on indictment, to a fine;

s. 45(8)(b)

on summary conviction in England and Wales, to a fine;

s. 45(8)(c)

on summary conviction in Scotland or Northern Ireland, to a fine not exceeding the statutory maximum.

s. 46 — Failure to prevent facilitation of foreign tax evasion offences

s. 46(1)

A relevant body (B) is guilty of an offence if at any time—

s. 46(1)(a)

a person commits a foreign tax evasion facilitation offence when acting in the capacity of a person associated with B, and

s. 46(1)(b)

any of the conditions in subsection (2) is satisfied.

s. 46(2)

The conditions are—and in paragraph (b) “business” includes an undertaking.

s. 46(2)(a)

that B is a body incorporated, or a partnership formed, under the law of any part of the United Kingdom;

s. 46(2)(b)

that B carries on business or part of a business in the United Kingdom;

s. 46(2)(c)

that any conduct constituting part of the foreign tax evasion facilitation offence takes place in the United Kingdom;

s. 46(3)

It is a defence for B to prove that, when the foreign tax evasion facilitation offence was committed—

s. 46(3)(a)

B had in place such prevention procedures as it was reasonable in all the circumstances to expect B to have in place, or

s. 46(3)(b)

it was not reasonable in all the circumstances to expect B to have any prevention procedures in place.

s. 46(4)

In subsection (3) “prevention procedures” means procedures designed to prevent persons acting in the capacity of a person associated with B from committing foreign tax evasion facilitation offences under the law of the foreign country concerned.

s. 46(5)

In this Part “foreign tax evasion offence” means conduct which—

s. 46(5)(a)

amounts to an offence under the law of a foreign country,

s. 46(5)(b)

relates to a breach of a duty relating to a tax imposed under the law of that country, and

s. 46(5)(c)

would be regarded by the courts of any part of the United Kingdom as amounting to being knowingly concerned in, or in taking steps with a view to, the fraudulent evasion of that tax.

s. 46(6)

In this Part “foreign tax evasion facilitation offence” means conduct which—

s. 46(6)(a)

amounts to an offence under the law of a foreign country,

s. 46(6)(b)

relates to the commission by another person of a foreign tax evasion offence under that law, and

s. 46(6)(c)

would, if the foreign tax evasion offence were a UK tax evasion offence, amount to a UK tax evasion facilitation offence (see section 45(5) and (6)).

s. 46(7)

A relevant body guilty of an offence under this section is liable—

s. 46(7)(a)

on conviction on indictment, to a fine;

s. 46(7)(b)

on summary conviction in England and Wales, to a fine;

s. 46(7)(c)

on summary conviction in Scotland or Northern Ireland, to a fine not exceeding the statutory maximum.

s. 47 — Guidance about preventing facilitation of tax evasion offences

s. 47(1)

The Chancellor of the Exchequer (“the Chancellor”) must prepare and publish guidance about procedures that relevant bodies can put in place to prevent persons acting in the capacity of an associated person from committing UK tax evasion facilitation offences or foreign tax evasion facilitation offences.

s. 47(2)

The Chancellor may from time to time prepare and publish new or revised guidance to add to or replace existing guidance published by the Chancellor under this section.

s. 47(3)

The Chancellor must consult the Scottish Ministers, the Welsh Ministers and the Department of Justice in Northern Ireland when preparing any guidance to be published under this section.

s. 47(4)

Guidance prepared and published under this section does not come into operation except in accordance with regulations made by the Chancellor by statutory instrument.

s. 47(5)

A statutory instrument containing such regulations is subject to annulment in pursuance of a resolution of either House of Parliament.

s. 47(6)

Where for the purposes of subsection (5) a copy of a statutory instrument containing such regulations is laid before Parliament the Chancellor must also lay a copy of the guidance to which the regulations relate.

s. 47(7)

The Chancellor may approve guidance prepared by any other person if it relates to any matters within the scope of subsection (1).

s. 47(8)

Approval under subsection (7)—

s. 47(8)(a)

must be given in writing, and

s. 47(8)(b)

may only be given on the condition that the person who prepared it publishes the approved guidance while it remains in operation as approved guidance.

s. 47(9)

The Chancellor may withdraw approval under subsection (7) by a notice given to the person who prepared the guidance.

s. 48 — Offences: extra-territorial application and jurisdiction

s. 48(1)

It is immaterial for the purposes of section 45 or 46 (except to the extent provided by section 46(2)) whether—takes place in the United Kingdom or elsewhere.

s. 48(1)(a)

any relevant conduct of a relevant body, or

s. 48(1)(b)

any conduct which constitutes part of a relevant UK tax evasion facilitation offence or foreign tax evasion facilitation offence, or

s. 48(1)(c)

any conduct which constitutes part of a relevant UK tax evasion offence or foreign tax evasion offence,

s. 48(2)

Proceedings for an offence under section 45 or 46 may be taken in any place in the United Kingdom.

s. 48(3)

If by virtue of subsection (2) proceedings for an offence are to be taken in Scotland, they may be taken in such sheriff court district as the Lord Advocate may determine.

s. 48(4)

In subsection (3) “sheriff court district” is to be read in accordance with section 307(1) of the Criminal Procedure (Scotland) Act 1995.

s. 49 — Consent to prosecution under section 46

s. 49(1)

In this section “proceedings” means proceedings for an offence under section 46.

s. 49(2)

No proceedings may be instituted in England and Wales except by or with the consent of the Director of Public Prosecutions or the Director of the Serious Fraud Office.

s. 49(3)

No proceedings may be instituted in Northern Ireland except by or with the consent of the Director of Public Prosecutions for Northern Ireland or the Director of the Serious Fraud Office.

s. 49(4)

The Director of Public Prosecutions and the Director of the Serious Fraud Office must each exercise any function of giving consent under subsection (2) or (3) personally unless—

s. 49(4)(a)

the Director concerned is unavailable, and

s. 49(4)(b)

there is another person designated in writing by the Director concerned acting personally as the person who is authorised to exercise the function when the Director is unavailable.

s. 49(5)

In that case the other person may exercise the function but must do so personally.

s. 49(6)

No proceedings may be instituted in Northern Ireland by virtue of section 36 of the Justice (Northern Ireland) Act 2002 (delegation of functions of the DPP for Northern Ireland to persons other than the Deputy Director) except with the consent of the Director of Public Prosecutions for Northern Ireland to the institution of the proceedings.

s. 49(7)

The Director of Public Prosecutions for Northern Ireland must exercise personally any function of giving consent under subsection (3) or (6) unless the function is exercised personally by the Deputy Director of Public Prosecutions for Northern Ireland by virtue of section 30(4) or (7) of that Act.

s. 50 — Offences by partnerships: supplementary

s. 50(1)

Proceedings for an offence under section 45 or 46 alleged to have been committed by a partnership must be brought in the name of the partnership (and not in the name of any of the partners).

s. 50(2)

For the purposes of such proceedings—

s. 50(2)(a)

rules of court relating to the service of documents have effect as if the partnership were a body corporate, and

s. 50(2)(b)

the following provisions (which concern procedure in relation to offences by bodies corporate) apply as they apply to a body corporate—

s. 50(2)(b)(i)

section 33 of the Criminal Justice Act 1925 and Schedule 3 to the Magistrates' Courts Act 1980, and

s. 50(2)(b)(ii)

section 18 of the Criminal Justice Act (Northern Ireland) 1945 (c. 15 (N.I.)) and Schedule 4 to the Magistrates' Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26)).

s. 50(3)

A fine imposed on a partnership on its conviction for an offence under section 45 or 46 is to be paid out of the partnership assets.

s. 51 — Consequential amendments

s. 51(1)

In section 61(1) of the Serious Organised Crime and Police Act 2005 (offences to which investigatory powers etc apply) after paragraph (h) insert—

s. 51(2)

In Schedule 1 to the Serious Crime Act 2007 (serious offences)—

s. 51(2)(a)

in Part 1 (serious offences in England and Wales), in the heading before paragraph 8 insert “ etc ” at the end and in paragraph 8 at the end insert—;

s. 51(2)(b)

in Part 1A (serious offences in Scotland) in the heading before paragraph 16G insert “ etc ” at the end and in paragraph 16G at the end insert—;

s. 51(2)(c)

in Part 2 (serious offences in Northern Ireland) in the heading before paragraph 24 insert “ etc ” at the end and in paragraph 24 at the end insert—

s. 51(3)

In Part 2 of Schedule 17 to the Crime and Courts Act 2013 (offences in relation to which a deferred prosecution agreement may be entered into) after paragraph 26A insert—

s. 52 — Interpretation of Part 3

s. 52(1)

In this Part—“conduct” includes acts and omissions;“foreign country” means a country or territory outside the United Kingdom;“foreign tax evasion facilitation offence” has the meaning given by section 46(6);“foreign tax evasion offence” has the meaning given by section 46(5);“partnership” has the meaning given by section 44(3);“relevant body” has the meaning given by section 44(2);“tax” includes duty and any other form of taxation (however described);“UK tax evasion facilitation offence” has the meaning given by section 45(5) and (6);“UK tax evasion offence” has the meaning given by section 45(4).

s. 52(2)

References in this Part to a person acting in the capacity of a person associated with a relevant body are to be construed in accordance with section 44(4).

PART 4

General

s. 53 — Minor and consequential amendments

Schedule 5 contains minor and consequential amendments.

s. 54 — Power to make consequential provision

s. 54(1)

The Secretary of State may by regulations made by statutory instrument make provision in consequence of any provision made by or under Part 1 or 2.

s. 54(2)

The Scottish Ministers may by regulations make provision in consequence of section 29 or any provision made by or under Part 1 or 2 that extends only to Scotland.

s. 54(3)

The Department of Justice in Northern Ireland may by regulations make provision in consequence of any provision made by or under Part 1 or 2 that extends only to Northern Ireland.

s. 54(4)

Regulations under subsections (1) to (3) may include transitional, transitory or saving provision.

s. 54(5)

Regulations under subsections (1) to (3) may repeal, revoke or otherwise amend any provision of primary or subordinate legislation (including legislation passed or made on or before the last day of the session in which this Act is passed).

s. 54(6)

Regulations under subsection (2) or (3) may not include provision of the kind mentioned in subsection (5) unless the provision is within legislative competence.

s. 54(7)

For this purpose, a provision of regulations is within legislative competence if—

s. 54(7)(a)

in the case of regulations made by the Scottish Ministers, it would fall within the legislative competence of the Scottish Parliament if included in an Act of that Parliament;

s. 54(7)(b)

in the case of regulations made by the Department of Justice in Northern Ireland, it deals with a transferred matter.

s. 54(8)

In this section and in section 55—“primary legislation” means—an Act; an Act of the Scottish Parliament; a Measure or Act of the National Assembly for Wales; Northern Ireland legislation;“subordinate legislation” means—subordinate legislation within the meaning of the Interpretation Act 1978; an instrument made under an Act of the Scottish Parliament; an instrument made under a Measure or Act of the National Assembly for Wales; an instrument made under Northern Ireland legislation;“transferred matter” has the meaning given by section 4(1) of the Northern Ireland Act 1998.

s. 55 — Section 54: procedural requirements

s. 55(1)

Before making regulations under section 54(1) the Secretary of State must—

s. 55(1)(a)

if the regulations contain provision that would fall within the legislative competence of the Scottish Parliament if included in an Act of that Parliament, consult the Scottish Ministers;

s. 55(1)(b)

if the regulations contain provision that deals with a transferred matter, consult the Department of Justice in Northern Ireland;

s. 55(1)(c)

if the regulations contain provision that would fall within the legislative competence of the National Assembly for Wales if included in an Act of that Assembly, consult the Welsh Ministers.

s. 55(2)

Before making regulations under section 54(2) the Scottish Ministers must consult the Secretary of State.

s. 55(3)

Before making regulations under section 54(3) the Department of Justice in Northern Ireland must consult the Secretary of State.

s. 55(4)

A statutory instrument containing (whether alone or with other provision) regulations under section 54 made by the Secretary of State that repeal, revoke or otherwise amend any provision of primary legislation is not to be made unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament.

s. 55(5)

Any other statutory instrument containing regulations under that section made by the Secretary of State is subject to annulment in pursuance of a resolution of either House of Parliament.

s. 55(6)

Regulations under section 54 made by the Scottish Ministers that repeal, revoke or otherwise amend any provision of primary legislation are subject to the affirmative procedure (see Part 2 of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10)).

s. 55(7)

Any other regulations under that section made by the Scottish Ministers are subject to the negative procedure (see Part 2 of that Act).

s. 55(8)

Regulations under section 54 made by the Department of Justice in Northern Ireland that repeal, revoke or otherwise amend any provision of primary legislation are not to be made unless a draft of the instrument has been laid before, and approved by a resolution of, the Northern Ireland Assembly.

s. 55(9)

Any other regulations under that section made by the Department of Justice in Northern Ireland are subject to negative resolution (within the meaning of section 41(6) of the Interpretation Act (Northern Ireland) 1954).

s. 55(10)

A power of the Department of Justice in Northern Ireland to make regulations under section 54 is exercisable by statutory rule for the purposes of the Statutory Rules (Northern Ireland) Order 1979 (S.I. 1979/1573 (N.I. 12)).

s. 56 — Financial provision

The following are to be paid out of money provided by Parliament—

s. 56(a)

any expenditure incurred under or by virtue of this Act by a Minister of the Crown or a government department, and

s. 56(b)

any increases attributable to this Act in the sums payable under any other Act out of money so provided.

s. 57 — Extent

s. 57(1)

Except as provided by subsections (2) to (6), this Act extends to England and Wales, Scotland and Northern Ireland.

s. 57(2)

The following provisions extend to England and Wales only—

s. 57(2)(a)

section 17, so far as relating to paragraphs 3 to 6 of Schedule 1, and those paragraphs;

s. 57(2)(b)

section 26;

s. 57(2)(c)

section 31(2);

s. 57(2)(d)

section 32(2) and (3);

s. 57(2)(e)

section 34(2) and (11);

s. 57(2)(f)

section 51(3).

s. 57(3)

The following provisions extend to England and Wales and Northern Ireland only—

s. 57(3)(a)

sections 1 to 3;

s. 57(3)(b)

section 7;

s. 57(3)(c)

section 17, so far as relating to paragraphs 24 and 25 of Schedule 1, and those paragraphs;

s. 57(3)(d)

section 18(4)(c);

s. 57(3)(e)

section 19(3);

s. 57(3)(f)

section 20(3) to (6);

s. 57(3)(g)

section 22;

s. 57(3)(h)

section 23;

s. 57(3)(i)

paragraph 3 of Schedule 2;

s. 57(3)(j)

section 41(3);

s. 57(3)(k)

section 42.

s. 57(4)

The following provisions extend to Scotland only—

s. 57(4)(a)

sections 4 to 6;

s. 57(4)(b)

section 8;

s. 57(4)(c)

section 18(2), (3) and (4)(d);

s. 57(4)(d)

section 28;

s. 57(4)(e)

section 30;

s. 57(4)(f)

section 32(4);

s. 57(4)(g)

section 34(3);

s. 57(4)(h)

paragraph 4 of Schedule 2.

s. 57(5)

The following provisions extend to Northern Ireland only—

s. 57(5)(a)

section 17, so far as relating to paragraphs 7 to 10 of Schedule 1, and those paragraphs;

s. 57(5)(b)

section 27;

s. 57(5)(c)

section 31(3);

s. 57(5)(d)

section 32(5) and (6);

s. 57(5)(e)

section 34(4).

s. 57(6)

An amendment made by Schedule 5 has the same extent as the provision amended.

s. 58 — Commencement

s. 58(1)

Except as provided by subsections (2) to (6), this Act comes into force on whatever day or days the Secretary of State appoints by regulations made by statutory instrument.

s. 58(2)

The following provisions come into force on whatever day or days the Scottish Ministers appoint by regulations after consulting the Secretary of State—

s. 58(2)(a)

section 28;

s. 58(2)(b)

section 30;

s. 58(2)(c)

section 32(4);

s. 58(2)(d)

section 34(3).

s. 58(3)

The following provisions come into force on whatever day or days the Department of Justice in Northern Ireland appoints by regulations after consulting the Secretary of State—

s. 58(3)(a)

section 27;

s. 58(3)(b)

section 31(3);

s. 58(3)(c)

section 32(5) and (6);

s. 58(3)(d)

section 34(4).

s. 58(4)

The following provisions come into force two months after the day on which this Act is passed—

s. 58(4)(a)

section 9;

s. 58(4)(b)

section 18;

s. 58(4)(c)

section 41;

s. 58(4)(d)

section 42.

s. 58(5)

Part 3 comes into force on whatever day or days the Treasury appoints by regulations made by statutory instrument.

s. 58(6)

The following provisions come into force on the day on which this Act is passed—

s. 58(6)(a)

sections 54 to 57;

s. 58(6)(b)

this section;

s. 58(6)(c)

section 59;

s. 58(6)(d)

any other provision of this Act so far as necessary for enabling the exercise on or after the day on which this Act is passed of any power to make provision by subordinate legislation (within the meaning of the Interpretation Act 1978).

s. 58(7)

Regulations under subsection (1), (2), (3) or (5) may appoint different days for different purposes or areas.

s. 58(8)

The Secretary of State may by regulations made by statutory instrument make transitional, transitory or saving provision in connection with the coming into force of any provision of this Act other than—

s. 58(8)(a)

the provisions mentioned in subsections (2) and (3), and

s. 58(8)(b)

Part 3.

s. 58(9)

The Scottish Ministers may by regulations make transitional, transitory or saving provision in connection with the coming into force of a provision mentioned in subsection (2).

s. 58(10)

The Department of Justice in Northern Ireland may by regulations make transitional, transitory or saving provision in connection with the coming into force of a provision mentioned in subsection (3).

s. 58(11)

The Treasury may by regulations made by statutory instrument make transitional, transitory or saving provision in connection with the coming into force of Part 3.

s. 58(12)

No regulations may be made under subsection (1) bringing into force any of the following provisions, so far as they extend to Scotland, unless the Secretary of State has consulted the Scottish Ministers—

s. 58(12)(a)

sections 4 and 5;

s. 58(12)(b)

section 8;

s. 58(12)(c)

section 14;

s. 58(12)(d)

section 15;

s. 58(12)(e)

section 16;

s. 58(12)(f)

section 25;

s. 58(12)(g)

section 29;

s. 58(12)(h)

section 33;

s. 58(12)(i)

section 34(10).

s. 58(13)

No regulations may be made under subsection (1) bringing into force any of the following provisions, so far as they extend to Northern Ireland, unless the Secretary of State has consulted the Department of Justice in Northern Ireland—

s. 58(13)(a)

sections 1 and 2;

s. 58(13)(b)

section 7;

s. 58(13)(c)

section 14;

s. 58(13)(d)

section 15;

s. 58(13)(e)

section 16;

s. 58(13)(f)

section 17 and Schedule 1;

s. 58(13)(g)

sections 19 and 20;

s. 58(13)(h)

sections 22 to 25;

s. 58(13)(i)

section 33;

s. 58(13)(j)

section 34(10).

s. 58(14)

Consultation for the purposes of this section may be, or include, consultation before the day on which this Act is passed.

s. 58(15)

The power to make regulations under subsections (8) to (11) includes power to make different provision for different purposes.

s. 58(16)

The power of the Department of Justice in Northern Ireland to make regulations under subsection (3) or (10) is exercisable by statutory rule for the purposes of the Statutory Rules (Northern Ireland) Order 1979 (S.I. 1979/1573 (N.I. 12)).

s. 59 — Short title

This Act may be cited as the Criminal Finances Act 2017.

Sch 1

Powers of members of staff of Serious Fraud Office

Sch 1 para 1

The Proceeds of Crime Act 2002 is amended as follows.

Sch 1 para 2

Sch 1 para 2(1)

Section 2C (prosecuting authorities) is amended as follows.

Sch 1 para 2(2)

In subsection (2) after “Part” insert “ 2, 4, ”.

Sch 1 para 2(3)

In subsection (3) after “Part” insert “ 2, 4, ”.

Sch 1 para 3

In section 47A (meaning of “appropriate officer” for purposes of search and seizure powers under Part 2 of that Act), in subsection (1)—

Sch 1 para 3(a)

omit “or” at the end of paragraph (b), and

Sch 1 para 3(b)

after that paragraph insert—.

Sch 1 para 4

In section 47G (meaning of “appropriate approval” for purposes of section 47C etc), in subsection (3) after paragraph (ab) insert—.

Sch 1 para 5

In section 47M (further detention in other cases where property is detained under section 47J), in subsection (3) after paragraph (b) insert—.

Sch 1 para 6

In section 47S (codes of practice), after subsection (2) insert—

Sch 1 para 7

In section 195A (meaning of “appropriate officer” for purposes of search and seizure powers under Part 4 of that Act), in subsection (1)—

Sch 1 para 7(a)

omit “or” at the end of paragraph (b), and

Sch 1 para 7(b)

after that paragraph insert—.

Sch 1 para 8

In section 195G (meaning of “appropriate approval” for purposes of section 195C etc), in subsection (3) after paragraph (ab) insert—.

Sch 1 para 9

In section 195M (further detention in other cases where property is detained under section 195J), in subsection (3) after paragraph (b) insert—.

Sch 1 para 10

Sch 1 para 10(1)

Section 195S (codes of practice: Secretary of State) is amended as follows.

Sch 1 para 10(2)

In subsection (1)—

Sch 1 para 10(2)(a)

in paragraph (a) for “and immigration officers” substitute “ , immigration officers and SFO officers ”, and

Sch 1 para 10(2)(b)

in paragraph (c) after “immigration officers” insert “ , SFO officers ”.

Sch 1 para 10(3)

In subsection (1A), after paragraph (b) insert—

Sch 1 para 10(4)

After subsection (2) insert—

Sch 1 para 11

Sch 1 para 11(1)

Section 289 (searches) is amended as follows.

Sch 1 para 11(2)

In subsection (1) after “constable” insert “ , an SFO officer ”.

Sch 1 para 11(3)

In subsection (1A)—

Sch 1 para 11(3)(a)

in paragraph (a) after “constable” insert “ , an SFO officer ”;

Sch 1 para 11(3)(b)

in paragraph (b)—

Sch 1 para 11(3)(b)(i)

after “officer” insert “ of Revenue and Customs ”;

Sch 1 para 11(3)(b)(ii)

after “constable” insert “ , SFO officer ”.

Sch 1 para 11(4)

In subsection (1C)—

Sch 1 para 11(4)(a)

after “constable”, in both places where it occurs, insert “ , SFO officer ”;

Sch 1 para 11(4)(b)

after “officer”, in the second place where it occurs, insert “ of Revenue and Customs ”.

Sch 1 para 11(5)

In subsection (1D)—

Sch 1 para 11(5)(a)

after “constable”, in both places where it occurs, insert “ , SFO officer ”;

Sch 1 para 11(5)(b)

after “officer”, in the second place where it occurs, insert “ of Revenue and Customs ”.

Sch 1 para 11(6)

In subsection (2) after “constable” insert “ , an SFO officer ”.

Sch 1 para 11(7)

In subsection (3) after “constable” insert “ , SFO officer ”.

Sch 1 para 11(8)

In subsection (4) after “constable” insert “ , SFO officer ”.

Sch 1 para 11(9)

In subsection (5), in paragraph (c) after “an” insert “ SFO officer or ”.

Sch 1 para 12

Sch 1 para 12(1)

Section 290 (prior approval) is amended as follows.

Sch 1 para 12(2)

In subsection (4), after paragraph (a) insert—.

Sch 1 para 12(3)

In subsection (6), after “constable” insert “, SFO officer.

Sch 1 para 13

In section 291 (report on exercise of powers), in subsection (2) after “constable” insert “ , SFO officer ”.

Sch 1 para 14

Sch 1 para 14(1)

Section 292 (code of practice) is amended as follows.

Sch 1 para 14(2)

In subsection (1) after “Customs” insert “ , SFO officers ”.

Sch 1 para 14(3)

After subsection (2) insert—

Sch 1 para 14(4)

In subsection (6) after “Customs,” insert “ an SFO officer, ”.

Sch 1 para 15

Sch 1 para 15(1)

Section 294 (seizure of cash) is amended as follows.

Sch 1 para 15(2)

In subsection (1) after “constable” insert “ , an SFO officer ”.

Sch 1 para 15(3)

In subsection (2) after “constable” insert “ , an SFO officer ”.

Sch 1 para 15(4)

In subsection (4) after “by” insert “ an SFO officer or ”.

Sch 1 para 16

Sch 1 para 16(1)

Section 295 (detention of seized cash) is amended as follows.

Sch 1 para 16(2)

In subsection (1) after “constable” insert “ , SFO officer ”.

Sch 1 para 16(3)

In subsection (4)(a) after “constable” insert “ , an SFO officer ”.

Sch 1 para 17

In section 296 (interest), in subsection (2) after “constable” insert “ , SFO officer ”.

Sch 1 para 18

In section 297 (release of detained cash), in subsection (4) after “constable” insert “ , SFO officer ”.

Sch 1 para 19

In section 297A (forfeiture notice), in subsection (6)—

Sch 1 para 19(a)

omit “or” at the end of paragraph (b), and

Sch 1 para 19(b)

after that paragraph insert—.

Sch 1 para 20

In section 297D (detention following lapse of notice), in subsection (3) after “constable” insert “ , an SFO officer ”.

Sch 1 para 21

In section 297F (release of cash subject to forfeiture notice), in subsection (4) after “constable” insert “ , SFO officer ”.

Sch 1 para 22

In section 298 (forfeiture), in subsection (1)(a) for “or a constable” substitute “ , a constable or an SFO officer ”.

Sch 1 para 23

In section 302 (compensation), after subsection (7) insert—

Sch 1 para 24

In section 377A (code of practice of Attorney General etc), in subsection (1)(a) after “Prosecutions” insert “, SFO officers”.

Sch 1 para 25

Sch 1 para 25(1)

Section 378 (appropriate officers and senior appropriate officers for the purposes of investigations under Part 8 of that Act) is amended as follows.

Sch 1 para 25(2)

In subsection (1) after paragraph (c) insert—.

Sch 1 para 25(3)

In subsection (2) after paragraph (b) insert—.

Sch 1 para 25(4)

In subsection (3A) after paragraph (a) insert—.

Sch 1 para 25(5)

In subsection (3AA) after paragraph (a) insert—.

Sch 1 para 25(6)

In subsection (4) after paragraph (b) insert—.

Sch 1 para 25(7)

In subsection (6) after paragraph (a) insert—.

Sch 1 para 26

After section 454 insert—

Sch 2

Disclosure orders

Sch 2 para 1

The Terrorism Act 2000 is amended as follows.

Sch 2 para 2

After section 37 insert—

Sch 2 para 3

After Schedule 5 insert—

Sch 2 para 4

After Part 1 of Schedule 5A (as inserted by paragraph 3 above) insert—

Sch 3

Forfeiture of certain personal (or moveable) property

Sch 3 para 1

Schedule 1 to the Anti-terrorism, Crime and Security Act 2001 (forfeiture of terrorist cash) is amended as follows.

Sch 3 para 2

After paragraph 10 insert—

Sch 3 para 3

In paragraph 19 (general interpretation), in sub-paragraph (1), at the appropriate place insert—.

Sch 4

Forfeiture of money held in bank and building society accounts

Sch 4 para 1

Schedule 1 to the Anti-terrorism, Crime and Security Act 2001 (forfeiture of terrorist cash) is amended as follows.

Sch 4 para 2

After paragraph 10P (inserted by Schedule 3 above) insert—

Sch 4 para 3

Sch 4 para 3(1)

Paragraph 19 (general interpretation) is amended as follows.

Sch 4 para 3(2)

In sub-paragraph (1), at the appropriate places insert—;;;;;;.

Sch 4 para 3(3)

After sub-paragraph (6) insert—

Sch 5

Minor and consequential amendments

Sch 5 para 1

In section 19B of the Prescription and Limitation (Scotland) Act 1973 (actions for recovery of property obtained through unlawful conduct etc), after subsection (4) insert—

Sch 5 para 2

Sch 5 para 2(1)

Section 27A of the Limitation Act 1980 (actions for recovery of property obtained through unlawful conduct etc) is amended as follows.

Sch 5 para 2(2)

After subsection (4) insert—

Sch 5 para 2(3)

In subsection (8), after paragraph (d) insert—

Sch 5 para 3

Sch 5 para 3(1)

Section 18 of the Civil Jurisdiction and Judgments Act 1982 (enforcement of UK judgments in other parts of UK) is amended as follows.

Sch 5 para 3(2)

In subsection (2)(f), at the end insert “ or an unexplained wealth order made under that Part (see sections 362A and 396A of that Act) ”.

Sch 5 para 3(3)

In subsection (2)(g)—

Sch 5 para 3(3)(a)

after “investigation” insert “ , a detained property investigation or a frozen funds investigation ”;

Sch 5 para 3(3)(b)

for “meaning” substitute “ meanings ”.

Sch 5 para 3(4)

In subsection (3) for “and (4ZA)” substitute “ , (4ZA) and (4ZB) ”.

Sch 5 para 3(5)

After subsection (4ZA) insert—

Sch 5 para 3(6)

In subsection (5)(d), for the words after “measure” substitute

Sch 5 para 4

In section 1 of the Criminal Justice Act 1987 (establishment of the Serious Fraud Office), in subsection (6A)—

Sch 5 para 4(a)

for “Part 5” substitute “ Part 2, 4, 5, 7 ”;

Sch 5 para 4(b)

for the words in brackets substitute “ confiscation proceedings in England and Wales and Northern Ireland, civil recovery proceedings, money laundering and investigations ”.

Sch 5 para 5

In Article 72A of the Limitation (Northern Ireland) Order 1989 (actions for recovery of property obtained through unlawful conduct etc), after paragraph (4) insert—

Sch 5 para 6

The Data Protection Act 1998 is amended as follows.

Sch 5 para 7

In Schedule 2 (conditions relevant for purposes of the first principle: processing of any personal data), after paragraph 6 insert—

Sch 5 para 8

In Schedule 3 (conditions relevant for purposes of the first principle: processing of sensitive personal data), after paragraph 7A insert—

Sch 5 para 9

The Terrorism Act 2000 is amended as follows.

Sch 5 para 10

In section 21G (tipping off: other permitted disclosures)—

Sch 5 para 10(a)

omit “or” at the end of paragraph (a);

Sch 5 para 10(b)

after that paragraph insert—.

Sch 5 para 11

In section 115 (officers' powers)—

Sch 5 para 11(a)

for “sections 25 to 31” substitute “ Schedule 1 to the Anti-terrorism, Crime and Security Act 2001 (forfeiture of terrorist property) ”;

Sch 5 para 11(b)

after “Schedule 7” insert “ to this Act (port and border controls) ”.

Sch 5 para 12

In section 121 (interpretation), insert at the appropriate place—.

Sch 5 para 13

In Schedule 14 (exercise of officers' powers)—

Sch 5 para 13(a)

for “terrorist cash”, in each place, substitute “ terrorist property ”;

Sch 5 para 13(b)

in paragraph 1(a), after “provisions” insert “(including when referred to in those provisions as an “ enforcement officer ” or a “senior officer”)”.

Sch 5 para 14

The Anti-terrorism, Crime and Security Act 2001 is amended as follows.

Sch 5 para 15

Sch 5 para 15(1)

Section 1 (forfeiture of terrorist cash) is amended as follows.

Sch 5 para 15(2)

In the heading, for “cash” substitute “ property ”.

Sch 5 para 15(3)

In subsection (1), in the words before paragraph (a), for “cash” substitute “ property ”.

Sch 5 para 15(4)

In subsection (2)—

Sch 5 para 15(4)(a)

for “any cash” substitute “ property ”;

Sch 5 para 15(4)(b)

for “the cash” substitute “ the property ”.

Sch 5 para 16

Sch 5 para 16(1)

Schedule 1 (forfeiture of terrorist cash) is amended as follows.

Sch 5 para 16(2)

In the heading of the Schedule, for “cash” substitute “ property ”.

Sch 5 para 16(3)

In the heading of Part 1, after “Introductory” insert “ : forfeiture of terrorist cash ”.

Sch 5 para 16(4)

In paragraph 1(1), after “Schedule” insert “ (other than Parts 4A and 4B) ”.

Sch 5 para 16(5)

In the heading of Part 2, after “Detention” insert “ of terrorist cash ”.

Sch 5 para 16(6)

In paragraph 3(3A), in the words before paragraph (a), after “application to” insert “a magistrates' court,”.

Sch 5 para 16(7)

In paragraph 5, in sub-paragraph (1), for “this Schedule” substitute “ any provision of this Schedule other than Part 2A ”.

Sch 5 para 16(8)

In that paragraph, omit sub-paragraph (4).

Sch 5 para 16(9)

In the heading of Part 3, after “Forfeiture” insert “ of terrorist cash ”.

Sch 5 para 16(10)

In paragraph 8(1), for “this Schedule” substitute “ paragraph 6 ”.

Sch 5 para 16(11)

In the heading of Part 4, after “Miscellaneous” insert “ : terrorist cash ”.

Sch 5 para 16(12)

After paragraph 9 insert—

Sch 5 para 16(13)

In paragraph 10, in sub-paragraph (1) after “Schedule,” insert “ and the cash is not otherwise forfeited in pursuance of a cash forfeiture notice, ”.

Sch 5 para 16(14)

In that paragraph, after sub-paragraph (8) insert—

Sch 5 para 16(15)

After paragraph 10Z8 (inserted by section 42) insert—

Sch 5 para 17

The Proceeds of Crime Act 2002 is amended as follows.

Sch 5 para 18

Sch 5 para 18(1)

Section 2A (contribution to the reduction of crime) is amended as follows.

Sch 5 para 18(2)

In subsection (2)—

Sch 5 para 18(2)(a)

omit “or” before paragraph (e);

Sch 5 para 18(2)(b)

after paragraph (e) insert—

Sch 5 para 18(3)

In subsection (3)—

Sch 5 para 18(3)(a)

omit “and” at the end of paragraph (b);

Sch 5 para 18(3)(b)

after paragraph (c) insert

Sch 5 para 19

Sch 5 para 19(1)

Section 2C (prosecuting authorities) is amended as follows.

Sch 5 para 19(2)

In subsection (2), after “5,” insert “ 7 ”.

Sch 5 para 19(3)

In subsection (3A), after “302A” insert “ , 303X or 303Z19 ”.

Sch 5 para 20

In section 7 (recoverable amount for purposes of confiscation order in England and Wales), in subsection (4)—

Sch 5 para 20(a)

in paragraph (b), after “section 297A” insert “ or an account forfeiture notice under section 303Z9 ”;

Sch 5 para 20(b)

omit “and” at the end of paragraph (b);

Sch 5 para 20(c)

in paragraph (c), after “298(2)” insert “ , 303O(3), 303R(3) or 303Z14(4) ”;

Sch 5 para 20(d)

after paragraph (c) insert

Sch 5 para 21

In section 47G (appropriate approval for exercise of search and seizure powers in England and Wales), in subsection (3)(c), after “investigator”, in the first place it occurs, insert “ who does not fall within any of the preceding paragraphs ”.

Sch 5 para 22

Sch 5 para 22(1)

Section 82 (meaning of free property for purposes of Part 2) is amended as follows.

Sch 5 para 22(2)

In subsection (2)(f), for “or 298(2)” substitute “ , 298(2), 303L(1), 303O(3), 303R(3), 303Z3 or 303Z14(4) ”.

Sch 5 para 22(3)

In subsection (3)—

Sch 5 para 22(3)(a)

in paragraph (a), after “section 297A” insert “ or an account forfeiture notice under section 303Z9 ”;

Sch 5 para 22(3)(b)

in paragraph (b) (as amended by section 34(2) of this Act), for “or 298(4)” substitute “ , 298(4) or 303O(9) ”;

Sch 5 para 22(3)(c)

after paragraph (b) insert—

Sch 5 para 23

In section 93 (recoverable amount for purposes of confiscation order in Scotland), in subsection (4)—

Sch 5 para 23(a)

in paragraph (b), after “section 297A” insert “ or an account forfeiture notice under section 303Z9 ”;

Sch 5 para 23(b)

omit “and” at the end of paragraph (b);

Sch 5 para 23(c)

in paragraph (c), after “298(2)” insert “ , 303O(3), 303R(3) or 303Z14(4) ”;

Sch 5 para 23(d)

after paragraph (c) insert

Sch 5 para 24

Sch 5 para 24(1)

Section 148 (meaning of free property for purposes of Part 3) is amended as follows.

Sch 5 para 24(2)

In subsection (2)(f), for “or 298(2)” substitute “ , 298(2), 303L(1), 303O(3), 303R(3), 303Z3 or 303Z14(4) ”.

Sch 5 para 24(3)

In subsection (3)—

Sch 5 para 24(3)(a)

in paragraph (a), after “section 297A” insert “ or an account forfeiture notice under section 303Z9 ”;

Sch 5 para 24(3)(b)

in paragraph (b) (as amended by section 34(3) of this Act), for “or 298(4)” substitute “ , 298(4) or 303O(9) ”;

Sch 5 para 24(3)(c)

after paragraph (b) insert—

Sch 5 para 25

In section 157 (recoverable amount for purposes of confiscation order in Northern Ireland), in subsection (4)—

Sch 5 para 25(a)

in paragraph (b), after “section 297A” insert “ or an account forfeiture notice under section 303Z9 ”;

Sch 5 para 25(b)

omit “and” at the end of paragraph (b);

Sch 5 para 25(c)

in paragraph (c), after “298(2)” insert “ , 303O(3), 303R(3) or 303Z14(4) ”;

Sch 5 para 25(d)

after paragraph (c) insert

Sch 5 para 26

In section 195G (appropriate approval for exercise of search and seizure powers in Northern Ireland), in subsection (3)(c), after “investigator”, in the first place it occurs, insert “ who does not fall within any of the preceding paragraphs ”.

Sch 5 para 27

Sch 5 para 27(1)

Section 230 (meaning of free property for purposes of Part 4) is amended as follows.

Sch 5 para 27(2)

In subsection (2)(f), for “or 298(2)” substitute “ , 298(2), 303L(1), 303O(3), 303R(3), 303Z3 or 303Z14(4) ”.

Sch 5 para 27(3)

In subsection (3)—

Sch 5 para 27(3)(a)

in paragraph (a), after “section 297A” insert “ or an account forfeiture notice under section 303Z9 ”;

Sch 5 para 27(3)(b)

in paragraph (b) (as amended by section 34(4) of this Act), for “or 298(4)” substitute “ , 298(4) or 303O(9) ”;

Sch 5 para 27(3)(c)

after paragraph (b) insert—

Sch 5 para 28

In section 240 (general purpose of Part 5), in subsection (1)(b)—

Sch 5 para 28(a)

for “cash” substitute “ property ”;

Sch 5 para 28(b)

at the end insert “ and, in certain circumstances, to be forfeited by the giving of a notice ”.

Sch 5 para 29

In section 241 (“unlawful conduct”), in subsection (3)(b), for “cash” substitute “ property ”.

Sch 5 para 30

Sch 5 para 30(1)

Section 278 (limit on recovery) is amended as follows.

Sch 5 para 30(2)

In subsection (6A)—

Sch 5 para 30(2)(a)

in paragraph (a), after “section 297A” insert “ or an account forfeiture notice under section 303Z9 ”;

Sch 5 para 30(2)(b)

in the words after paragraph (b), for “forfeiture notice” substitute “ notice ”.

Sch 5 para 30(3)

In subsection (7)—

Sch 5 para 30(3)(a)

in paragraph (a), after “section 298” insert “ , 303O or 303Z14 ”;

Sch 5 para 30(3)(b)

in the words after paragraph (b), for “section 298” substitute “ that section ”.

Sch 5 para 30(4)

After subsection (7) insert—

Sch 5 para 31

In section 289 (searches), in subsection (5)(b) for “a customs officer” substitute “ an officer of Revenue and Customs ”.

Sch 5 para 32

Sch 5 para 32(1)

Section 290 (prior approval) is amended as follows.

Sch 5 para 32(2)

In subsection (4)(c), after “investigator”, in the first place it occurs, insert “ who does not fall within any of the preceding paragraphs ”.

Sch 5 para 32(3)

After subsection (6) insert—

Sch 5 para 33

In section 302 (compensation), in subsection (7A), for “or a constable” substitute “ , a constable, an SFO officer or a National Crime Agency officer ”.

Sch 5 para 34

Sch 5 para 34(1)

Section 311 (insolvency) is amended as follows.

Sch 5 para 34(2)

After subsection (2) insert—

Sch 5 para 34(3)

In subsection (4), after “recovery order” insert “ , or to apply for an account freezing order under section 303Z3, ”.

Sch 5 para 35

In section 312 (performance of functions of Scottish Ministers by constables in Scotland: excluded functions), in subsection (2), after paragraph (j) insert—

Sch 5 para 36

Sch 5 para 36(1)

Section 316 (general interpretation of Part 5) is amended as follows.

Sch 5 para 36(2)

In subsection (1)—

Sch 5 para 36(2)(a)

in the definition of “associated property”, after “property”” insert “ (in Chapter 2) ”;

Sch 5 para 36(2)(b)

in the definition of “court”, for “Chapter 3” substitute “ Chapters 3, 3A and 3B ”;

Sch 5 para 36(2)(c)

at the appropriate places insert—;;;;;;;;;;.

Sch 5 para 36(3)

After subsection (9) insert—

Sch 5 para 37

Sch 5 para 37(1)

Section 333D (tipping off: other permitted disclosures) is amended as follows.

Sch 5 para 37(2)

In subsection (1)—

Sch 5 para 37(2)(a)

omit “or” at the end of paragraph (a);

Sch 5 para 37(2)(b)

after that paragraph insert—.

Sch 5 para 37(3)

After subsection (1) insert—

Sch 5 para 38

In section 340 (Part 7: interpretation), after subsection (14) insert—

Sch 5 para 39

Sch 5 para 39(1)

Section 341 (investigations for purposes of Part 8) is amended as follows.

Sch 5 para 39(2)

In subsection (3)—

Sch 5 para 39(2)(a)

omit “or” at the end of paragraph (c);

Sch 5 para 39(2)(b)

in paragraph (d), after “295” insert “ , 303K or 303L ”;

Sch 5 para 39(2)(c)

at the end of paragraph (d) insert

Sch 5 para 39(3)

After subsection (3A) insert—

Sch 5 para 40

In section 342 (offences of prejudicing investigation), in subsection (1), after “a detained cash investigation” insert “ , a detained property investigation, a frozen funds investigation ”.

Sch 5 para 41

In section 343 (judges), in subsection (2), for “or a detained cash investigation” substitute “ , a detained cash investigation, a detained property investigation or a frozen funds investigation ”.

Sch 5 para 42

In section 344 (courts), in paragraph (a), for “or a detained cash investigation” substitute “ , a detained cash investigation, a detained property investigation or a frozen funds investigation ”.

Sch 5 para 43

In section 345 (production orders), in subsection (2)(b), for “or a detained cash investigation” substitute “ , a detained cash investigation, a detained property investigation or a frozen funds investigation ”.

Sch 5 para 44

In section 346 (requirements for making of production order), in subsection (2), after paragraph (bb) insert—.

Sch 5 para 45

In section 350 (government departments), in subsection (5)(a), for “or a detained cash investigation” substitute “ , a detained cash investigation, a detained property investigation or a frozen funds investigation ”.

Sch 5 para 46

In section 351 (production orders: supplementary), for subsection (5) substitute—

Sch 5 para 47

Sch 5 para 47(1)

Section 352 (search and seizure warrants) is amended as follows.

Sch 5 para 47(2)

In subsection (2)(b), for “or a detained cash investigation” substitute “ , a detained cash investigation, a detained property investigation or a frozen funds investigation ”.

Sch 5 para 47(3)

In subsection (5)—

Sch 5 para 47(3)(a)

at the beginning of paragraph (b) insert “ a Financial Conduct Authority officer, ”;

Sch 5 para 47(3)(b)

in that paragraph, after “National Crime Agency officer” insert “ , an officer of Revenue and Customs ”;

Sch 5 para 47(3)(c)

in paragraph (c), after “constable,” insert “ an SFO officer, ”;

Sch 5 para 47(3)(d)

after paragraph (c) insert—.

Sch 5 para 47(4)

In subsection (7), for “paragraph (c)” substitute “ paragraphs (c), (ca) and (cb) ”.

Sch 5 para 48

Sch 5 para 48(1)

Section 353 (requirements where production order not available) is amended as follows.

Sch 5 para 48(2)

In subsection (2), after paragraph (bb) insert—.

Sch 5 para 48(3)

In subsection (5)(a), after “(7B)” insert “ , (7C), (7D), (7E), (7F) ”.

Sch 5 para 48(4)

After subsection (7B) insert—

Sch 5 para 48(5)

In subsection (10)—

Sch 5 para 48(5)(a)

at the beginning of paragraph (b) insert “ a Financial Conduct Authority officer, ”;

Sch 5 para 48(5)(b)

in that paragraph, after “National Crime Agency officer” insert “ , an officer of Revenue and Customs ”;

Sch 5 para 48(5)(c)

in paragraph (c), after “constable,” insert “ an SFO officer, ”;

Sch 5 para 48(5)(d)

after paragraph (c) insert—.

Sch 5 para 48(6)

In subsection (11), for “paragraph (c)” substitute “ paragraphs (c), (ca) and (cb) ”.

Sch 5 para 49

Sch 5 para 49(1)

Section 355 (further provisions: confiscation and money laundering) is amended as follows.

Sch 5 para 49(2)

In the heading, for “and money laundering” substitute “ , money laundering, detained cash, detained property and frozen funds investigations ”.

Sch 5 para 49(3)

In subsection (1)(a), for “or a detained cash investigation” substitute “ , a detained cash investigation, a detained property investigation or a frozen funds investigation ”.

Sch 5 para 50

In section 356 (further provisions: civil recovery), in the heading, at the end insert “ and exploitation proceeds investigations ”.

Sch 5 para 51

Sch 5 para 51(1)

Section 357 (disclosure orders) is amended as follows.

Sch 5 para 51(2)

In subsection (2), after “detained cash investigation” insert “ , a detained property investigation or a frozen funds investigation ”.

Sch 5 para 51(3)

In subsection (7), in paragraph (b)—

Sch 5 para 51(3)(a)

after “investigation,” insert “ a Financial Conduct Authority officer, ”;

Sch 5 para 51(3)(b)

after “National Crime Agency officer” insert “ , an officer of Revenue and Customs ”.

Sch 5 para 52

In section 363 (customer information orders), in subsection (1A), at the end insert “ , a detained property investigation or a frozen funds investigation ”.

Sch 5 para 53

Sch 5 para 53(1)

Section 369 (customer information orders: supplementary) is amended as follows.

Sch 5 para 53(2)

For subsection (5) substitute—

Sch 5 para 53(3)

In subsection (7)—

Sch 5 para 53(3)(a)

after “National Crime Agency officer,” insert “ a Financial Conduct Authority officer, ”;

Sch 5 para 53(3)(b)

after “constable” insert “ , an SFO officer ”.

Sch 5 para 54

In section 370 (account monitoring orders), in subsection (1A), at the end insert “ , a detained property investigation or a frozen funds investigation ”.

Sch 5 para 55

In section 375 (account monitoring orders: supplementary), for subsection (4) substitute—

Sch 5 para 56

Sch 5 para 56(1)

Section 375A (evidence overseas) is amended as follows.

Sch 5 para 56(2)

In subsection (1), after “detained cash investigation” insert “ , a detained property investigation, a frozen funds investigation ”.

Sch 5 para 56(3)

In subsection (5), after paragraph (b) insert—.

Sch 5 para 57

In section 375B (evidence overseas: restrictions on use), in subsection (3), after paragraph (b) insert—.

Sch 5 para 58

Sch 5 para 58(1)

Section 377 (code of practice of Secretary of State) is amended as follows.

Sch 5 para 58(2)

In subsection (1) after paragraph (f) insert—

Sch 5 para 58(3)

After subsection (2) insert—

Sch 5 para 58(4)

In subsection (3) for “subsection (2)” insert “ subsections (2) and (2A) ”.

Sch 5 para 59

In section 378 (officers), after subsection (3B) insert—

Sch 5 para 60

In section 380 (production orders), in subsections (2) and (3)(b), for “or a detained cash investigation” substitute “ , a detained cash investigation, a detained property investigation or a frozen funds investigation ”.

Sch 5 para 61

In section 381 (requirements for making of production order), in subsection (2), after paragraph (bb) insert—.

Sch 5 para 62

In section 385 (Government departments), in subsection (4)(b), for “or a detained cash investigation” substitute “ , a detained cash investigation, a detained property investigation or a frozen funds investigation ”.

Sch 5 para 63

In section 386 (production orders: supplementary), in subsection (3)(b), for “or a detained cash investigation” substitute “ , a detained cash investigation, a detained property investigation or a frozen funds investigation ”.

Sch 5 para 64

In section 387 (search warrants), in subsections (2) and (3)(b), for “or a detained cash investigation” substitute “ , a detained cash investigation, a detained property investigation or a frozen funds investigation ”.

Sch 5 para 65

Sch 5 para 65(1)

Section 388 (requirements where production order not available) is amended as follows.

Sch 5 para 65(2)

In subsection (2), after paragraph (bb) insert—.

Sch 5 para 65(3)

In subsection (5)(a), after “(7B)” insert “ , (7C), (7D), (7E), (7F) ”.

Sch 5 para 65(4)

After subsection (7B) insert—

Sch 5 para 66

Sch 5 para 66(1)

Section 390 (further provisions: confiscation, civil recovery, detained cash and money laundering) is amended as follows.

Sch 5 para 66(2)

In the heading, after “detained cash” insert “ , detained property, frozen funds ”.

Sch 5 para 66(3)

In subsection (1), after “detained cash investigations” insert “ , detained property investigations, frozen funds investigations ”.

Sch 5 para 66(4)

In subsections (5), (6) and (7), for “or a detained cash investigation” substitute “ , a detained cash investigation, a detained property investigation or a frozen funds investigation ”.

Sch 5 para 67

In section 391 (disclosure orders), in subsection (2), after “detained cash investigation” insert “ , a detained property investigation or a frozen funds investigation ”.

Sch 5 para 68

In section 397 (customer information orders), in subsection (1A), at the end insert “ , a detained property investigation or a frozen funds investigation ”.

Sch 5 para 69

In section 404 (account monitoring orders), in subsection (1A), at the end insert “ , a detained property investigation or a frozen funds investigation ”.

Sch 5 para 70

Sch 5 para 70(1)

Section 408A (evidence overseas) is amended as follows.

Sch 5 para 70(2)

In subsection (1), for “or a detained cash investigation” substitute “ , a detained cash investigation, a detained property investigation or a frozen funds investigation ”.

Sch 5 para 70(3)

In subsection (5), after paragraph (b) insert—.

Sch 5 para 71

In section 408B (evidence overseas: restrictions on use), in subsection (3), after paragraph (b) insert—.

Sch 5 para 72

In section 412 (interpretation), in paragraph (b) of the definitions of “appropriate person” and “proper person”, for “or a detained cash investigation” substitute “ , a detained cash investigation, a detained property investigation or a frozen funds investigation ”.

Sch 5 para 73

In the title of Chapter 4 of Part 8, before “Interpretation” insert “ Supplementary and ”.

Sch 5 para 74

Before section 413 (in Chapter 4 of Part 8), insert—

Sch 5 para 75

In section 414 (property), in subsection (3) before paragraph (a) insert—.

Sch 5 para 76

Sch 5 para 76(1)

Section 416 (Part 8: other interpretative provisions) is amended as follows.

Sch 5 para 76(2)

In subsection (1), after the entry for “detained cash investigation” insert—.

Sch 5 para 76(3)

In subsection (2), at the appropriate places in the list insert— “ enforcement authority: section 362A(7) ”; “ interim freezing order: section 362J(3) ”; “ unexplained wealth order: section 362A(3) ”.

Sch 5 para 76(4)

In subsection (3), at the appropriate places in the list insert— “ interim freezing order: section 396J(3) ”; “ unexplained wealth order: section 396A(3) ”.

Sch 5 para 76(5)

After subsection (3A) insert—

Sch 5 para 76(6)

In subsection (7), after “Recovery order,” insert “ property freezing order ”.

Sch 5 para 76(7)

After subsection (7) insert—

Sch 5 para 77

Sch 5 para 77(1)

Section 435 (use of information by certain Directors) is amended as follows.

Sch 5 para 77(2)

In the heading for “Directors” substitute “ authorities ”.

Sch 5 para 77(3)

In subsection (1)—

Sch 5 para 77(3)(a)

for “the Director” substitute “ a relevant authority ”;

Sch 5 para 77(3)(b)

for “his”, in each place, substitute “the authority's”;

Sch 5 para 77(3)(c)

for “him” substitute “ the authority ”.

Sch 5 para 77(4)

In subsection (2)—

Sch 5 para 77(4)(a)

for “the Director” substitute “ a relevant authority ”;

Sch 5 para 77(4)(b)

for “his”, in each place, substitute “the authority's”;

Sch 5 para 77(4)(c)

for “him” substitute “ the authority ”.

Sch 5 para 77(5)

In subsection (4)—

Sch 5 para 77(5)(a)

in the words before paragraph (a), for “ “the Director”” substitute “ “relevant authority” ”;

Sch 5 para 77(5)(b)

omit “or” at the end of paragraph (b);

Sch 5 para 77(5)(c)

after paragraph (c) insert—

Sch 5 para 77(6)

The amendments made by this paragraph apply to information obtained before, as well as to information obtained after, the coming into force of this paragraph.

Sch 5 para 78

Sch 5 para 78(1)

Section 436 (disclosure of information to certain Directors) is amended as follows.

Sch 5 para 78(2)

In the heading for “Directors” substitute “ authorities ”.

Sch 5 para 78(3)

In subsection (1)—

Sch 5 para 78(3)(a)

for “the Director”, in the first place it occurs, substitute “ a relevant authority ”;

Sch 5 para 78(3)(b)

for “the Director”, in the second place it occurs, substitute “ the authority ”;

Sch 5 para 78(3)(c)

for “his” substitute “the authority's”.

Sch 5 para 78(4)

In subsection (5), after paragraph (h) insert—

Sch 5 para 78(5)

In subsection (10) for “ “the Director”” substitute “ “relevant authority” ”.

Sch 5 para 78(6)

The amendments made by this paragraph apply to information obtained before, as well as to information obtained after, the coming into force of this paragraph.

Sch 5 para 79

Sch 5 para 79(1)

Section 437 (further disclosure) is amended as follows.

Sch 5 para 79(2)

In subsection (2), in paragraph (a) for “the Director's” substitute “a relevant authority's”.

Sch 5 para 79(3)

In subsection (6)—

Sch 5 para 79(3)(a)

for “the Director”, in the first place it occurs, substitute “ a relevant authority ”;

Sch 5 para 79(3)(b)

for “the Director”, in the second place it occurs, substitute “ the authority ”.

Sch 5 para 79(4)

In subsection (7) for “ “the Director”” substitute “ “relevant authority” ”.

Sch 5 para 80

Sch 5 para 80(1)

Section 438 (disclosure of information by certain Directors) is amended as follows.

Sch 5 para 80(2)

In the heading for “Directors” substitute “ authorities ”.

Sch 5 para 80(3)

In subsection (1)—

Sch 5 para 80(3)(a)

in the words before paragraph (a)—

Sch 5 para 80(3)(a)(i)

for “the Director” substitute “ a relevant authority ”;

Sch 5 para 80(3)(a)(ii)

for “his” substitute “the authority's”;

Sch 5 para 80(3)(a)(iii)

for “him” substitute “ the authority ”;

Sch 5 para 80(3)(b)

in paragraph (c) for “Director's” substitute “authority's”;

Sch 5 para 80(3)(c)

in paragraph (e) after “Part 5” insert “ or 8 ”;

Sch 5 para 80(3)(d)

in paragraph (f)—

Sch 5 para 80(3)(d)(i)

for “or a constable” substitute “ , a constable or an SFO officer ”;

Sch 5 para 80(3)(d)(ii)

after “Chapter 3” insert “ , 3A or 3B ”;

Sch 5 para 80(3)(e)

in paragraph (fa) for “Director” substitute “ relevant authority ”.

Sch 5 para 80(4)

In subsection (5)—

Sch 5 para 80(4)(a)

for “the Director” substitute “ a relevant authority ”;

Sch 5 para 80(4)(b)

for “he”, in each place, substitute “ the authority ”.

Sch 5 para 80(5)

In subsection (10) for “ “the Director”” substitute “ “relevant authority” ”.

Sch 5 para 80(6)

The amendments made by this paragraph apply to information obtained before, as well as to information obtained after, the coming into force of this paragraph.

Sch 5 para 81

Sch 5 para 81(1)

Section 439 (disclosure of information to Lord Advocate and to Scottish Ministers) is amended as follows.

Sch 5 para 81(2)

In subsection (1), after “Part 5” insert “ or 8 ”.

Sch 5 para 81(3)

In subsection (5), after paragraph (h) insert—

Sch 5 para 81(4)

The amendments made by this paragraph apply to information obtained before, as well as to information obtained after, the coming into force of this paragraph.

Sch 5 para 82

Sch 5 para 82(1)

Section 441 (disclosure of information by Lord Advocate and by Scottish Ministers) is amended as follows.

Sch 5 para 82(2)

In subsection (1), after “Chapter 3” insert “ or 3A ”.

Sch 5 para 82(3)

In subsection (2)—

Sch 5 para 82(3)(a)

in the words before paragraph (a), after “5” insert “ or 8 ”;

Sch 5 para 82(3)(b)

in paragraph (d), after “5” insert “ or 8 ”;

Sch 5 para 82(3)(c)

in paragraph (fa), for the words from “functions” to “Ireland” substitute “ functions of a relevant authority, as defined by section 435(4), ”;

Sch 5 para 82(3)(d)

in paragraph (g)—

Sch 5 para 82(3)(d)(i)

omit “a customs officer or”;

Sch 5 para 82(3)(d)(ii)

after “Chapter 3” insert “ , 3A or 3B ”.

Sch 5 para 83

In section 443 (enforcement in different parts of the United Kingdom), in subsection (1) after paragraph (c) insert—.

Sch 5 para 84

In section 445 (external investigations), omit subsection (3).

Sch 5 para 85

In section 450 (pseudonyms: Scotland), in subsection (1)(a), for “or a detained cash investigation” substitute “ , a detained cash investigation, a detained property investigation or a frozen funds investigation ”.

Sch 5 para 86

In section 453A (certain offences in relation to financial investigators), in subsection (5), at the end of paragraph (d) (before the “or”) insert—.

Sch 5 para 87

Sch 5 para 87(1)

Section 459 (orders and regulations) is amended as follows.

Sch 5 para 87(2)

In subsection (3A), at the end insert “ or regulations under section 131ZA(7) ”.

Sch 5 para 87(3)

In subsection (4), after paragraph (a) insert—.

Sch 5 para 87(4)

In subsection (5), in paragraph (a)—

Sch 5 para 87(4)(a)

after “other than” insert “ regulations under section 131ZA(7) or ”;

Sch 5 para 87(4)(b)

after “293(4),” insert “ 303H(4), ”.

Sch 5 para 87(5)

In subsection (6)(b), after “293(4),” insert “ 303H(4), ”.

Sch 5 para 87(6)

After subsection (6) insert—

Sch 5 para 87(7)

In subsection (6A), after “302(7B)” insert “ or of regulations under section 303W(10) or 303Z18(10) ”.

Sch 5 para 87(8)

In subsection (7A)—

Sch 5 para 87(8)(a)

after “302(7B),” insert “ 303I(4), ”;

Sch 5 para 87(8)(b)

at the end insert “ or regulations under section 303W(10) or 303Z18(10) ”.

Sch 5 para 87(9)

In subsection (7B), after “302(7B),” insert “ 303I(4), ”.

Sch 5 para 87(10)

After subsection (7B) insert—

Sch 5 para 87(11)

In subsection (7D), after “(7B)” insert “ , (7BA) ”.

Sch 5 para 88

In section 460 (finance), in subsection (3)—

Sch 5 para 88(a)

omit “and” at the end of paragraph (a);

Sch 5 para 88(b)

after paragraph (b) insert

Sch 5 para 89

In section 11 of the Homelessness etc. (Scotland) Act 2003 (notice to local authority of proceedings for possession etc.), in subsection (5), after paragraph (f) insert—.

Sch 5 para 90

The Bankruptcy and Diligence etc. (Scotland) Act 2007 is amended as follows.

Sch 5 para 91

Sch 5 para 91(1)

Section 214 (expressions used in Part 15) is amended as follows.

Sch 5 para 91(2)

In subsection (1)—

Sch 5 para 91(2)(a)

omit “and” after the definition of “a decree for removing from heritable property”, and

Sch 5 para 91(2)(b)

after the definition of “an action for removing from heritable property” insert—

Sch 5 para 91(3)

In subsection (2)—

Sch 5 para 91(3)(a)

omit “and” at the end of paragraph (j), and

Sch 5 para 91(3)(b)

after paragraph (k) insert

Sch 5 para 92

In section 216 (service of charge before removing)—

Sch 5 para 92(a)

in subsection (1), in paragraph (a), for “14 days” substitute “ the appropriate period ”, and

Sch 5 para 92(b)

after that subsection insert—

Sch 5 para 93

In section 218 (preservation of property left in premises), after subsection (2) insert—

UKPGA-2017-22 Criminal Finances Act 2017 UK

Unexplained wealth orders: England and Wales and Northern Ireland

Unexplained wealth orders: Scotland

Disclosure orders

Beneficial ownership

Meaning of “unlawful conduct": gross human rights abuses or violations

Forfeiture

Extension of powers

Assault and obstruction offences

Seized money: England and Wales and Northern Ireland

Miscellaneous provisions relating to Scotland

Other miscellaneous provisions

Disclosures of information

Civil recovery

Counter-terrorism financial investigators

Enforcement in other parts of United Kingdom

Preliminary

Failure of relevant bodies to prevent tax evasion facilitation offences by associated persons

Guidance about prevention procedures

Offences: general and supplementary provision

Consequential amendments and interpretation

Prescription and Limitation (Scotland) Act 1973 (c. 52)

Limitation Act 1980 (c. 58)

Civil Jurisdiction and Judgments Act 1982 (c. 27)

Criminal Justice Act 1987 (c. 38)

Limitation (Northern Ireland) Order 1989 (S.I. 1989/1339 (N.I. 11))

Data Protection Act 1998 (c. 29)

Terrorism Act 2000 (c. 11)

Anti-terrorism, Crime and Security Act 2001 (c. 24)

Proceeds of Crime Act 2002 (c. 29)

Homelessness etc. (Scotland) Act 2003 (asp 10)

Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3)