Proceeds of Crime Act 2002

• (5) For the purposes of sub-paragraph (4)(d) “regulated market” has the meaning given by regulation 3(1) (general interpretation) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (S.I. 2017/692).

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6A) For the purposes of sub-paragraph (1)(p) “estate agency work” is to be read in accordance with section 1 of the Estate Agents Act 1979 (estate agency work), but for those purposes references in that section to disposing of or acquiring an interest in land are (despite anything in section 2 of that Act) to be taken to include references to disposing of or acquiring an estate or interest in land outside the United Kingdom where that estate or interest is capable of being owned or held as a separate interest.

• (6B) For the purposes of sub-paragraph (1)(p) “letting agency work” means work—

• (a) consisting of things done in response to instructions received from—

• (i) a person (a “prospective landlord”) seeking to find another person to whom to let land, or

• (ii) a person (a “prospective tenant”) seeking to find land to rent, and

• (b) done in a case where an agreement is concluded for the letting of land—

• (i) for a term of a month or more, and

• (ii) at a rent which during at least part of the term is, or is equivalent to, a monthly rent of 10,000 euros or more.

• (6C) For the purposes of sub-paragraph (1)(p) “letting agency work” does not include the things listed in sub-paragraph (6D) when done by, or by employees of, a firm or sole practitioner if neither the firm or sole practitioner, nor any of their employees, does anything else within sub-paragraph (6B).

• (6D) Those things are—

• (a) publishing advertisements or disseminating information;

• (b) providing a means by which a prospective landlord or a prospective tenant can, in response to an advertisement or dissemination of information, make direct contact with a prospective tenant or a prospective landlord;

• (c) providing a means by which a prospective landlord and a prospective tenant can communicate directly with each other;

• (d) the provision of legal or notarial services by a barrister, advocate, solicitor or other legal representative communications with whom may be the subject of a claim to professional privilege or, in Scotland, protected from disclosure in legal proceedings on grounds of confidentiality of communication.

• (6E) In sub-paragraph (6B) “land” includes part of a building and part of any other structure.

• (7) For the purposes of sub-paragraphs (1)(j) and (l) to (q) and (6C) “firm” means any entity, whether or not a legal person, that is not an individual and includes a body corporate and a partnership or other unincorporated association.

• (8) For the purposes of sub-paragraph (1)(q) “cash” means notes, coins or travellers’ cheques in any currency.

• (9) For the purposes of sub-paragraph (1)(s) “auction platform” means a platform on which auctions of emissions allowances are held in accordance with the Emission Allowance Auctioning Regulation.

• (10) For the purposes of sub-paragraph (1)(u), “work of art” means anything which, in accordance with section 21(6) to (6B) of the Value Added Tax Act 1994 (value of imported goods), is a work of art for the purposes of section 21(5)(a) of that Act.

• (11) For the purposes of sub-paragraph (1)(u), “freeport” means a warehouse or storage facility within an area designated by the Treasury as a special area for customs purposes pursuant to section 100A(1) of the Customs and Excise Management Act 1979.

• (12) For the purposes of sub-paragraph (1)(v)—

• (a) “cryptoasset exchange provider” means a firm or sole practitioner who by way of business provides one or more of the following services, including where the firm or sole practitioner does so as creator or issuer of any of the cryptoassets involved—

• (i) exchanging, or arranging or making arrangements with a view to the exchange of, cryptoassets for money or money for cryptoassets,

• (ii) exchanging, or arranging or making arrangements with a view to the exchange of, one cryptoasset for another, or

• (iii) operating a machine which utilises automated processes to exchange cryptoassets for money or money for cryptoassets;

• (b) “custodian wallet provider” means a firm or sole practitioner who by way of business provides services to safeguard, or to safeguard and administer—

• (i) cryptoassets on behalf of its customers, or

• (ii) private cryptographic keys on behalf of its customers in order to hold, store and transfer cryptoassets.

• (13) For the purposes of sub-paragraph (12)—

• (a) “cryptoasset” means a cryptographically secured digital representation of value or contractual rights that uses a form of distributed ledger technology and can be transferred, stored or traded electronically;

• (b) “money” means—

• (i) money in sterling,

• (ii) money in any other currency, or

• (iii) money in any other medium of exchange,

but does not include a cryptoasset; and

• (c) in sub-paragraphs (i), (ii) and (iii) of sub-paragraph (12)(a), “cryptoasset” includes a right to, or interest in, the cryptoasset.

2

• (1) A business is not in the regulated sector to the extent that it consists of—

• (a) the issuing of withdrawable share capital within the limit set by section 24 of the Co-operative and Community Benefit Societies Act 2014 (maximum interest in a society's withdrawable shares), or the acceptance of deposits from the public within the limit set by section 67(2) of that Act (registered society with withdrawable share capital not to carry on banking etc), by a registered society within the meaning of that Act;

• (b) the issuing of withdrawable share capital within the limit set by section 6 of the Industrial and Provident Societies Act (Northern Ireland) 1969 (maximum shareholding in society), or the acceptance of deposits from the public within the limit set by section 7(3) of that Act (carrying on of banking by societies), by a society registered under that Act;

• (c) the carrying on of any activity in respect of which a person who is (or falls within a class of persons) specified in any of paragraphs 2 to 23, 26 to 38 or 40 to 49 of the Schedule to the Financial Services and Markets Act 2000 (Exemption) Order 2001 is exempt;

• (d) the exercise of the functions specified in section 45 of the Financial Services Act 1986 (miscellaneous exemptions) by a person who was an exempted person for the purposes of that section immediately before its repeal; ...

• (e) the engaging in financial activity which fulfils all of the conditions set out in paragraphs (a) to (g) of sub-paragraph (3) of this paragraph by a person whose main activity is that of a high value dealer; ...

• (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (g) the carrying on by a local authority (within the meaning given in article 3(1) of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001) of an activity which would be a regulated activity for the purposes of the Financial Services and Markets Act 2000 but for article 72G of that Order; or

• (h) the preparation of a home report, which for these purposes means the documents prescribed for the purposes of sections 98, 99(1) or 101(2) of the Housing (Scotland) Act 2006.

• (2) For the purposes of sub-paragraph (1)(e) a “high value dealer” means a person mentioned in paragraph 1(1)(q) when carrying on the activities mentioned in that paragraph.

• (3) A business is not in the regulated sector to the extent that it consists of financial activity if—

• (a) the person’s total annual turnover in respect of the financial activity does not exceed £100,000;

• (b) the financial activity is limited in relation to any customer to no more than one transaction exceeding 1,000 euros, whether the transaction is carried out in a single operation, or a series of operations which appear to be linked;

• (c) the financial activity does not exceed 5% of the person’s total annual turnover;

• (d) the financial activity is ancillary to the person’s main activity and directly related to that activity;

• (e) the financial activity is not the transmission or remittance of money (or any representation of monetary value) by any means;

• (f) the main activity of the person carrying on the financial activity is not an activity mentioned in paragraph 1(1)(a) to (p) or (r) to (t); and

• (g) the financial activity is provided only to customers of the person’s main activity and is not offered to the public.

• (4) A business is not in the regulated sector if it is carried on by—

• (a) the Auditor General for Scotland;

• (b) the Auditor General for Wales;

• (c) the Bank of England (acting otherwise than in its capacity as the Prudential Regulation Authority);

• (d) the Comptroller and Auditor General;

• (e) the Comptroller and Auditor General for Northern Ireland;

• (f) the Official Solicitor to the Supreme Court, when acting as trustee in his official capacity; or

• (g) the Treasury Solicitor.

Excluded activities

3

• (1) In this Part—

• ...

• ...

• “the Capital Requirements Regulation” means Regulation (EU) No. 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms;

• “the Emission Allowance Auctioning Regulation” means Commission Regulation (EU) No. 1031/2010 of 12 November 2010 on the timing, administration and other aspects of auctioning of greenhouse gas emission allowances pursuant to Directive 2003/87/EC of the European Parliament and of the Council establishing a scheme for greenhouse gas emission allowances trading within the Community;

• ...

• ...

• ...

• “the Markets in Financial Instruments Directive” means directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments.

• “the Solvency 2 Directive” means Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II);

• (2) In this Part references to amounts in euros include references to equivalent amounts in another currency.

• (3) Terms used in this Part and in the Capital Requirements Regulation... or the Markets in Financial Instruments Directive have the same meaning in this Part as in that Regulation or in that Directive.

PART 2 — SUPERVISORY AUTHORITIES

4

• (1) The following bodies are supervisory authorities—

• (a) the Commissioners for Her Majesty’s Revenue and Customs;

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (c) Financial Conduct Authority;

• (d) the Gambling Commission;

• (e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (ea) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (f) ... and

• (g) the professional bodies listed in sub-paragraph (2).

• (2) The professional bodies referred to in sub-paragraph (1)(g) are—

• (a) the Association of Accounting Technicians;

• (b) the Association of Chartered Certified Accountants;

• (c) the Association of International Accountants;

• (d) the Association of Taxation Technicians;

• (da) the Chartered Institute of Legal Executives;

• (e) the Chartered Institute of Management Accountants;

• (f) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (g) the Chartered Institute of Taxation;

• (h) the Council for Licensed Conveyancers;

• (i) the Faculty of Advocates;

• (j) the Faculty Office of the Archbishop of Canterbury;

• (k) the General Council of the Bar;

• (l) the General Council of the Bar of Northern Ireland;

• (m) the Insolvency Practitioners Association;

• (n) the Institute of Certified Bookkeepers;

• (o) the Institute of Chartered Accountants in England and Wales;

• (p) the Institute of Chartered Accountants in Ireland;

• (q) the Institute of Chartered Accountants of Scotland;

• (r) the Institute of Financial Accountants;

• (s) the International Association of Book-keepers;

• (t) the Law Society;

• (u) the Law Society for Northern Ireland; and

• (v) the Law Society of Scotland.

Part 3 — Power to amend

5

The Treasury may by order amend Part 1 or 2 of this Schedule.

SCHEDULE 10

Part 1 — General

1

Sections 75 and 77 of the Taxes Management Act 1970 (c. 9) (receivers: income tax and capital gains tax) shall not apply in relation to—

• (a) a receiver appointed under section 48 or 50 ;

• (b) an administrator appointed under section 125 or 128;

• (c) a receiver appointed under section 196 or 198 ;

• (ca) a receiver appointed under section 245E;

• (d) an interim receiver appointed under section 246;

• (da) a PPO receiver appointed under section 255G;

• (e) an interim administrator appointed under section 256.

Part 2 — Provisions relating to Part 5

Introductory

2

• (1) The vesting of property in the trustee for civil recovery or any other person by a recovery order or in pursuance of an order under section 276 is referred to as a Part 5 transfer.

• (2) The person who holds the property immediately before the vesting is referred to as the transferor; and the person in whom the property is vested is referred to as the transferee.

• (3) Any amount paid in respect of the transfer by the trustee for civil recovery, or another, to a person who holds the property immediately before the vesting is referred to (in relation to that person) as a compensating payment.

• (4) If the recovery order provides or (as the case may be) the terms on which the order under section 276 is made provide for the creation of any interest in favour of a person who holds the property immediately before the vesting, he is to be treated instead as receiving (in addition to any payment referred to in sub-paragraph (3)) a compensating payment of an amount equal to the value of the interest.

• (5) Where the property belongs to joint tenants immediately before the vesting and a compensating payment is made to one or more (but not both or all) of the joint tenants, this Part has effect separately in relation to each joint tenant.

• (6) Expressions used in this paragraph have the same meaning as in Part 5 of this Act.

• (7) “The Taxes Act 1988” means the Income and Corporation Taxes Act 1988 (c. 1), and “the Allowances Act 2001” means the Capital Allowances Act 2001 (c. 2), and “ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005.

• (8) This paragraph applies for the purposes of this Part.

Capital Gains Tax

3

• (1) If a gain attributable to a Part 5 transfer accrues to the transferor, it is not a chargeable gain.

• (2) But if a compensating payment is made to the transferor—

• (a) sub-paragraph (1) does not apply, and

• (b) the consideration for the transfer is the amount of the compensating payment.

• (3) If a gain attributable to the forfeiture under section 297C or 298 of property consisting of—

• (a) notes or coins in any currency other than sterling,

• (b) anything mentioned in section 289(6)(b) to (d), if expressed in any currency other than sterling, or

• (c) bearer bonds or bearer shares,

accrues to the person who holds the property immediately before the forfeiture, it is not a chargeable gain.

• (4) This paragraph has effect as if it were included in Chapter 1 of Part 2 of the Taxation of Chargeable Gains Act 1992 (c. 12).

Income Tax and Corporation Tax

Accrued income scheme

4

If a Part 5 transfer is a transfer of securities within the meaning of Chapter 2 of Part 12 of the Income Tax Act 2007, that Part does not apply to the transfer.

Discounted securities

5

In the case of a Part 5 transfer of property consisting of a deeply discounted security (within the meaning of Chapter 8 of Part 4 of ITTOIA 2005), it is not to be treated as a transfer for the purposes of that Chapter.

Rights to receive amounts stated in certificates of deposit etc.

6

In the case of a Part 5 transfer of property consisting of a right to which section 56(2) of the Taxes Act 1988 applies, or a right mentioned in section 56A(1) of that Act, (rights stated in certificates of deposit etc.), or a right falling within the definition of “deposit rights” in section 552(1) of ITTOIA 2005 it is not to be treated as a disposal of the right for the purposes of section 56(2) of the Taxes Act 1988 or Chapter 11 of Part 4 of ITTOIA 2005.

Non-qualifying offshore funds

7

In the case of a Part 5 transfer of property consisting of an asset mentioned in section 757(1)(a) or (b) of the Taxes Act 1988 (interests in non-qualifying offshore funds etc.), it is not to be treated as a disposal for the purposes of that section.

Futures and options

8

In the case of a Part 5 transfer of property consisting of futures or options (within the meaning of section 562 of ITTOIA 2005), it is not to be treated as a disposal of the futures or options for the purposes of Chapter 12 of Part 4 of that Act.

Loan relationships

9

• (1) Sub-paragraph (2) applies if, apart from this paragraph, a Part 5 transfer would be a related transaction for the purposes of Part 5 of the Corporation Tax Act 2009 (loan relationships .

• (2) The Part 5 transfer is to be disregarded for the purposes of that Part , except for the purpose of identifying any person in whose case any debit or credit not relating to the transaction is to be brought into account.

Exception from paragraphs 4 to 9

10

Paragraphs 4 to 9 do not apply if a compensating payment is made to the transferor.

Trading stock

11

• (1) Sub-paragraph (2) applies, in the case of a Part 5 transfer of property consisting of the trading stock of a trade, for the purpose of computing any profits of the trade for tax purposes.

• (2) If, because of the transfer, the trading stock is to be treated for that purpose as if it had been sold in the course of the trade, the amount realised on the sale is to be treated for that purpose as equal to its acquisition cost.

• (3) Sub-paragraph (2) has effect in spite of anything in section 173 of ITTOIA 2005 or section 162 of the Corporation Tax Act 2009 (valuation of trading stock on cessation).

• (4) In this paragraph, trading stock and trade have the same meaning as in section 174 of ITTOIA 2005 or (as the case may be) section 163 of the Corporation Tax Act 2009.

Capital Allowances

Plant and machinery

12

• (1) If there is a Part 5 transfer of plant or machinery, Part 2 of the Allowances Act 2001 is to have effect as if a transferor who has incurred qualifying expenditure were required to bring the disposal value of the plant or machinery into account in accordance with section 61 of that Act for the chargeable period in which the transfer occurs.

• (2) But the Part 5 transfer is not to be treated as a disposal event for the purposes of Part 2 of that Act other than by virtue of sub-paragraph (1).

13

• (1) If a compensating payment is made to the transferor, the disposal value to be brought into account is the amount of the payment.

• (2) Otherwise, the disposal value to be brought into account is the amount which would give rise neither to a balancing allowance nor to a balancing charge.

14

• (1) Paragraph 13(2) does not apply if the qualifying expenditure has been allocated to the main pool or a class pool.

• (2) Instead, the disposal value to be brought into account is the notional written-down value of the qualifying expenditure incurred by the transferor on the provision of the plant or machinery.

• (3) The notional written-down value is—

$$QE-A$where—QE is the qualifying expenditure incurred by the transferor on the provision of the plant or machinery,A is the total of all allowances which could have been made to the transferor in respect of the expenditure if—(a) that expenditure had been the only expenditure that had ever been taken into account in determining his available qualifying expenditure, and(b) all allowances had been made in full.$

• (4) But if—

• (a) the Part 5 transfer of the plant or machinery occurs in the same chargeable period as that in which the qualifying expenditure is incurred, and

• (b) a first-year allowance is made in respect of an amount of the expenditure,

the disposal value to be brought into account is that which is equal to the balance left after deducting the first year allowance.

15

• (1) Paragraph 13 does not apply if—

• (a) a qualifying activity is carried on in partnership,

• (b) the Part 5 transfer is a transfer of plant or machinery which is partnership property, and

• (c) compensating payments are made to one or more, but not both or all, of the partners.

• (2) Instead, the disposal value to be brought into account is the sum of—

• (a) any compensating payments made to any of the partners, and

• (b) in the case of each partner to whom a compensating payment has not been made, his share of the tax-neutral amount.

• (3) A partner’s share of the tax-neutral amount is to be determined according to the profit-sharing arrangements for the twelve months ending immediately before the date of the Part 5 transfer.

16

• (1) Paragraph 13 does not apply if—

• (a) a qualifying activity is carried on in partnership,

• (b) the Part 5 transfer is a transfer of plant or machinery which is not partnership property but is owned by two or more of the partners (“the owners”),

• (c) the plant or machinery is used for the purposes of the qualifying activity, and

• (d) compensating payments are made to one or more, but not both or all, of the owners.

• (2) Instead, the disposal value to be brought into account is the sum of—

• (a) any compensating payments made to any of the owners, and

• (b) in the case of each owner to whom a compensating payment has not been made, his share of the tax-neutral amount.

• (3) An owner’s share of the tax-neutral amount is to be determined in proportion to the value of his interest in the plant or machinery.

17

• (1) Paragraphs 12 to 16 have effect as if they were included in section 61 of the Allowances Act 2001.

• (2) In paragraphs 15 and 16, the tax-neutral amount is the amount that would be brought into account as the disposal value under paragraph 13(2) or (as the case may be) 14 if the provision in question were not disapplied.

Industrial buildings

18

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

19

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

20

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

21

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

Flat conversion

22

• (1) If there is a Part 5 transfer of a relevant interest in a flat, Part 4A of the Allowances Act 2001 is to have effect as if the transfer were a balancing event within section 393N of that Act.

• (2) But the Part 5 transfer is not to be treated as a balancing event for the purposes of Part 4A of that Act other than by virtue of sub-paragraph (1).

23

• (1) If a compensating payment is made to the transferor, the proceeds from the balancing event are the amount of the payment.

• (2) Otherwise, the proceeds from the balancing event are the amount which is equal to the residue of qualifying expenditure immediately before the transfer.

24

• (1) Paragraph 23 does not apply to determine the proceeds from the balancing event if—

• (a) the relevant interest in the flat is partnership property, and

• (b) compensating payments are made to one or more, but not both or all, of the partners.

• (2) Instead, the proceeds from the balancing event are the sum of—

• (a) any compensating payments made to any of the partners, and

• (b) in the case of each partner to whom a compensating payment has not been made, his share of the amount which is equal to the residue of qualifying expenditure immediately before the transfer.

• (3) A partner’s share of that amount is to be determined according to the profit-sharing arrangements for the twelve months ending immediately before the date of the transfer.

25

Paragraphs 22 to 24 have effect as if they were included in Part 4A of the Allowances Act 2001.

Research and development

26

If there is a Part 5 transfer of an asset representing qualifying expenditure incurred by a person, the disposal value he is required to bring into account under section 443(1) of the Allowances Act 2001 for any chargeable period is to be determined as follows (and not in accordance with subsection (4) of that section).

27

• (1) If a compensating payment is made to the transferor, the disposal value he is required to bring into account is the amount of the payment.

• (2) Otherwise, the disposal value he is required to bring into account is nil.

28

• (1) Paragraph 27 does not apply to determine the disposal value to be brought into account if—

• (a) the asset is partnership property, and

• (b) compensating payments are made to one or more, but not both or all, of the partners.

• (2) Instead, the disposal value to be brought into account is equal to the sum of any compensating payments.

29

Paragraphs 26 to 28 have effect as if they were included in Part 6 of the Allowances Act 2001.

Employee etc. Share Schemes

Share options

30

Section 135(6) of the Taxes Act 1988 (gains by directors and employees) does not make any person chargeable to tax in respect of any gain realised by the trustee for civil recovery.

Conditional acquisition of shares

31

Section 140A(4) of the Taxes Act 1988 (disposal etc. of shares) does not make the transferor chargeable to income tax in respect of a Part 5 transfer of shares or an interest in shares.

Shares acquired at an undervalue

32

Section 162(5) of the Taxes Act 1988 (employee shareholdings) does not make the transferor chargeable to income tax in respect of a Part 5 transfer of shares.

Shares in dependent subsidiaries

33

Section 79 of the Finance Act 1988 (c. 39) (charge on increase in value of shares) does not make the transferor chargeable to income tax in respect of a Part 5 transfer of shares or an interest in shares.

SCHEDULE 11

Introduction

1

The amendments specified in this Schedule shall have effect.

Parliamentary Commissioner Act 1967 (c. 13)

2

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

Police (Scotland) Act 1967 (c. 77)

3

• (1) The Police (Scotland) Act 1967 is amended as follows.

• (2) In section 38(3B)(liability of Scottish Ministers for constables on central service) after “central service” insert “ or on temporary service as mentioned in section 38A(1)(aa) of this Act ”.

• (3) In section 38A(1) (meaning of “relevant service”) after paragraph (a) insert—

(aa) temporary service with the Scottish Ministers in connection with their functions under Part 5 or 8 of the Proceeds of Crime Act 2002, on which a person is engaged with the consent of the appropriate authority;

.

Criminal Appeal Act 1968 (c. 19)

4

• (1) The Criminal Appeal Act 1968 is amended as follows.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) In section 50(1) (meaning of sentence) after paragraph (c) insert—

(ca) a confiscation order under Part 2 of the Proceeds of Crime Act 2002; (cb) an order which varies a confiscation order made under Part 2 of the Proceeds of Crime Act 2002 if the varying order is made under section 21, 22 or 29 of that Act (but not otherwise);

.

Misuse of Drugs Act 1971 (c. 38)

5

• (1) Section 27 of the Misuse of Drugs Act 1971 (forfeiture) is amended as follows.

• (2) In subsection (1) for “a drug trafficking offence, as defined in section 1(3) of the Drug Trafficking Act 1994” substitute “ an offence falling within subsection (3) below ”.

• (3) After subsection (2) insert—

(3) An offence falls within this subsection if it is an offence which is specified in— (a) paragraph 1 of Schedule 2 to the Proceeds of Crime Act 2002 (drug trafficking offences), or (b) so far as it relates to that paragraph, paragraph 10 of that Schedule.

Immigration Act 1971 (c. 77)

6

In section 28L of the Immigration Act 1971, in paragraph (c) for the words “33 of the Criminal Law (Consolidation) (Scotland) Act 1995” substitute “ 412 of the Proceeds of Crime Act 2002 ”.

Rehabilitation of Offenders Act 1974 (c. 53)

7

In section 1 of the Rehabilitation of Offenders Act 1974 (rehabilitated persons and spent convictions) after subsection (2A) insert—

(2B) In subsection (2)(a) above the reference to a fine or other sum adjudged to be paid by or imposed on a conviction does not include a reference to an amount payable under a confiscation order made under Part 2 or 3 of the Proceeds of Crime Act 2002.

Rehabilitation of Offenders (Northern Ireland) Order 1978 (S.I. 1978/1908 (N.I. 27))

8

In Article 3 of the Rehabilitation of Offenders (Northern Ireland) Order 1978 (rehabilitated persons and spent convictions) after paragraph (2) insert—

(2A) In paragraph (2)(a) the reference to a fine or other sum adjudged to be paid by or imposed on a conviction does not include a reference to an amount payable under a confiscation order made under Part 4 of the Proceeds of Crime Act 2002.

Criminal Appeal (Northern Ireland) Act 1980 (c. 47)

9

• (1) The Criminal Appeal (Northern Ireland) Act 1980 is amended as follows.

• (2) In section 30(3) (meaning of sentence) omit “and” after paragraph (b) and after paragraph (c) insert—

(d) a confiscation order under Part 4 of the Proceeds of Crime Act 2002; (e) an order which varies a confiscation order made under Part 4 of the Proceeds of Crime Act 2002 if the varying order is made under section 171, 172 or 179 of that Act (but not otherwise).

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Legal Aid, Advice and Assistance (Northern Ireland) Order 1981 (S.I. 1981/228 (N.I. 8))

10

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

Civil Jurisdiction and Judgments Act 1982 (c. 27)

11

In section 18 of the Civil Jurisdiction and Judgments Act 1982 (enforcement of United Kingdom judgments in other parts of the United Kingdom) in subsection (3) (exceptions) insert after paragraph (c)—

(d) an order made under Part 2, 3 or 4 of the Proceeds of Crime Act 2002 (confiscation).

Civic Government (Scotland) Act 1982 (c. 45)

12

• (1) The Civic Government (Scotland) Act 1982 is amended as follows.

• (2) In section 86A(3) (application of Part VIIA) for “sections 21(2) and 28(1) of the Proceeds of Crime (Scotland) Act 1995” substitute “ section 21(2) of the Proceeds of Crime (Scotland) Act 1995 and Part 3 of the Proceeds of Crime Act 2002 ”.

• (3) In paragraph 8 of Schedule 2A (interpretation) for the definition of “restraint order” substitute—

“restraint order” means a restraint order made under Part 3 of the Proceeds of Crime Act 2002

.

Criminal Justice Act 1982 (c. 48)

13

In Part 2 of Schedule 1 to the Criminal Justice Act 1982 (offences excluded from early release provisions) after the entry relating to the Drug Trafficking Act 1994 insert—

• Section 327 (concealing criminal property etc).
• Section 328 (arrangements relating to criminal property).
• Section 329 (acquisition, use and possession of criminal property).

Police and Criminal Evidence Act 1984 (c. 60)

14

• (1) The Police and Criminal Evidence Act 1984 is amended as follows.

• (2) In section 56 (right to have someone informed when arrested) for subsection (5A) substitute—

(5A) An officer may also authorise delay where he has reasonable grounds for believing that— (a) the person detained for the serious arrestable offence has benefited from his criminal conduct, and (b) the recovery of the value of the property constituting the benefit will be hindered by telling the named person of the arrest. (5B) For the purposes of subsection (5A) above the question whether a person has benefited from his criminal conduct is to be decided in accordance with Part 2 of the Proceeds of Crime Act 2002.

• (3) In section 58 (access to legal advice) for subsection (8A) substitute—

(8A) An officer may also authorise delay where he has reasonable grounds for believing that— (a) the person detained for the serious arrestable offence has benefited from his criminal conduct, and (b) the recovery of the value of the property constituting the benefit will be hindered by the exercise of the right conferred by subsection (1) above. (8B) For the purposes of subsection (8A) above the question whether a person has benefited from his criminal conduct is to be decided in accordance with Part 2 of the Proceeds of Crime Act 2002.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Bankruptcy (Scotland) Act 1985 (c. 66)

15

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

Insolvency Act 1986 (c. 45)

16

• (1) The Insolvency Act 1986 is amended as follows.

• (2) In section 281 (effect of discharge) after subsection (4) insert—

(4A) In subsection (4) the reference to a fine includes a reference to a confiscation order under Part 2, 3 or 4 of the Proceeds of Crime Act 2002.

• (3) After section 306 insert—

(306A) (1) This section applies where— (a) property is excluded from the bankrupt’s estate by virtue of section 417(2)(a) of the Proceeds of Crime Act 2002 (property subject to a restraint order), (b) an order under section 50, 52, 128, 198 or 200 of that Act has not been made in respect of the property, and (c) the restraint order is discharged. (2) On the discharge of the restraint order the property vests in the trustee as part of the bankrupt’s estate. (3) But subsection (2) does not apply to the proceeds of property realised by a management receiver under section 49(2)(d) or 197(2)(d) of that Act (realisation of property to meet receiver’s remuneration and expenses). (306B) (1) This section applies where— (a) property is excluded from the bankrupt’s estate by virtue of section 417(2)(b), (c) or (d) of the Proceeds of Crime Act 2002 (property in respect of which an order for the appointment of a receiver or administrator under certain provisions of that Act is in force), (b) a confiscation order is made under section 6, 92 or 156 of that Act, (c) the amount payable under the confiscation order is fully paid, and (d) any of the property remains in the hands of the receiver or administrator (as the case may be). (2) The property vests in the trustee as part of the bankrupt’s estate. (306C) (1) This section applies where— (a) property is excluded from the bankrupt’s estate by virtue of section 417(2)(a), (b), (c) or (d) of the Proceeds of Crime Act 2002 (property in respect of which a restraint order or an order for the appointment of a receiver or administrator under that Act is in force), (b) a confiscation order is made under section 6, 92 or 156 of that Act, and (c) the confiscation order is discharged under section 30, 114 or 180 of that Act (as the case may be) or quashed under that Act or in pursuance of any enactment relating to appeals against conviction or sentence. (2) Any such property in the hands of a receiver appointed under Part 2 or 4 of that Act or an administrator appointed under Part 3 of that Act vests in the trustee as part of the bankrupt’s estate. (3) But subsection (2) does not apply to the proceeds of property realised by a management receiver under section 49(2)(d) or 197(2)(d) of that Act (realisation of property to meet receiver’s remuneration and expenses).

Criminal Justice Act 1988 (c. 33)

17

• (1) The Criminal Justice Act 1988 is amended as follows.

• (2) The following provisions shall cease to have effect—

• (a) sections 71 to 102;

• (b) Schedule 4.

• (3) In section 151(4) (Customs and Excise power of arrest) omit “and” after paragraph (a), and after paragraph (b) insert—

(c) a money laundering offence;

• (4) In section 151(5) for the words after “means” substitute

any offence which is specified in— (a) paragraph 1 of Schedule 2 to the Proceeds of Crime Act 2002 (drug trafficking offences), or (b) so far as it relates to that paragraph, paragraph 10 of that Schedule.

• (5) In section 151 after subsection (5) insert—

(6) In this section “money laundering offence” means any offence which by virtue of section 415 of the Proceeds of Crime Act 2002 is a money laundering offence for the purposes of Part 8 of that Act.

• (6) In section 152(4) (remands of suspected drugs offenders to customs detention) for the words after “means” substitute

any offence which is specified in— (a) paragraph 1 of Schedule 5 to the Proceeds of Crime Act 2002 (drug trafficking offences), or (b) so far as it relates to that paragraph, paragraph 10 of that Schedule.

Extradition Act 1989 (c. 33)

18

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

Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))

19

• (1) The Police and Criminal Evidence (Northern Ireland) Order 1989 is amended as follows.

• (2) In Article 57 (right to have someone informed when arrested) for paragraph (5A) substitute—

(5A) An officer may also authorise delay where he has reasonable grounds for believing that— (a) the person detained for the serious arrestable offence has benefited from his criminal conduct, and (b) the recovery of the value of the property constituting the benefit will be hindered by telling the named person of the arrest. (5B) For the purposes of paragraph (5A) the question whether a person has benefited from his criminal conduct is to be decided in accordance with Part 4 of the Proceeds of Crime Act 2002.

• (3) In Article 59 (access to legal advice) for paragraph (8A) substitute—

(8A) An officer may also authorise delay where he has reasonable grounds for believing that— (a) the person detained for the serious arrestable offence has benefited from his criminal conduct, and (b) the recovery of the value of the property constituting the benefit will be hindered by the exercise of the right conferred by paragraph (1). (8B) For the purposes of paragraph (8A) the question whether a person has benefited from his criminal conduct is to be decided in accordance with Part 4 of the Proceeds of Crime Act 2002.

• (4) In Article 87 (meaning of serious arrestable offence) in paragraph (2) for sub-paragraph (aa) substitute—

(aa) any offence which is specified in paragraph 1 of Schedule 5 to the Proceeds of Crime Act 2002 (drug trafficking offences); (ab) any offence under section 327, 328 or 329 of that Act (certain money laundering offences);

.

Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19))

20

• (1) The Insolvency (Northern Ireland) Order 1989 is amended as follows.

• (2) In Article 255 (effect of discharge) after paragraph (4) insert—

(4A) In paragraph (4) the reference to a fine includes a reference to a confiscation order under Part 2, 3 or 4 of the Proceeds of Crime Act 2002.

• (3) After Article 279 insert—

(279A) (1) This Article applies where— (a) property is excluded from the bankrupt’s estate by virtue of section 423(2)(a) of the Proceeds of Crime Act 2002 (property subject to a restraint order), (b) an order under section 50, 52, 128, 198 or 200 of that Act has not been made in respect of the property, and (c) the restraint order is discharged. (2) On the discharge of the restraint order the property vests in the trustee as part of the bankrupt’s estate. (3) But paragraph (2) does not apply to the proceeds of property realised by a management receiver under section 49(2)(d) or 197(2)(d) of that Act (realisation of property to meet receiver’s remuneration and expenses). (279B) (1) This Article applies where— (a) property is excluded from the bankrupt’s estate by virtue of section 423(2)(b), (c) or (d) of the Proceeds of Crime Act 2002 (property in respect of which an order for the appointment of a receiver or administrator under certain provisions of that Act is in force), (b) a confiscation order is made under section 6, 92 or 156 of that Act, (c) the amount payable under the confiscation order is fully paid, and (d) any of the property remains in the hands of the receiver or administrator (as the case may be). (2) The property vests in the trustee as part of the bankrupt’s estate. (279C) (1) This Article applies where— (a) property is excluded from the bankrupt’s estate by virtue of section 423(2)(a), (b), (c) or (d) of the Proceeds of Crime Act 2002 (property in respect of which a restraint order or an order for the appointment of a receiver or administrator under that Act is in force), (b) a confiscation order is made under section 6, 92 or 156 of that Act, and (c) the confiscation order is discharged under section 30, 114 or 180 of that Act (as the case may be) or quashed under that Act or in pursuance of any enactment relating to appeals against conviction or sentence. (2) Any such property in the hands of a receiver appointed under Part 2 or 4 of that Act or an administrator appointed under Part 3 of that Act vests in the trustee as part of the bankrupt’s estate. (3) But paragraph (2) does not apply to the proceeds of property realised by a management receiver under section 49(2)(d) or 197(2)(d) of that Act (realisation of property to meet receiver’s remuneration and expenses).

Criminal Justice (International Co-operation) Act 1990 (c. 5)

21

In section 13(6) of the Criminal Justice (International Co-operation) Act 1990 (information not to be disclosed except for certain purposes)—

• (a) omit “the Drug Trafficking Act 1994 or the Criminal Justice (Scotland) Act 1987”;

• (b) at the end insert “or of proceedings under Part 2, 3 or 4 of the Proceeds of Crime Act 2002”.

Pension Schemes Act 1993 (c. 48)

22

• (1) The Pension Schemes Act 1993 is amended as follows.

• (2) In section 10 (protected rights and money purchase benefits), after subsection (5) insert—

(6) Where, in the case of a scheme which makes such provision as is mentioned in subsection (2) or (3), any liability of the scheme in respect of a member’s protected rights ceases by virtue of a civil recovery order, his protected rights are extinguished or reduced accordingly.

• (3) In section 14 (earner’s guaranteed minimum), after subsection (2) insert—

(2A) Where any liability of a scheme in respect of an earner’s guaranteed minimum pension ceases by virtue of a civil recovery order, his guaranteed minimum in relation to the scheme is extinguished or reduced accordingly.

• (4) In section 47 (further provisions relating to guaranteed minimum pensions), in subsection (6), after “but for” insert “ section 14(2A) and ”.

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) In section 181(1) (general interpretation), after the definition of “Category A retirement pension” insert—

“civil recovery order” means an order under section 266 of the Proceeds of Crime Act 2002 or an order under section 276 imposing the requirement mentioned in section 277(3).

Pension Schemes (Northern Ireland) Act 1993 (c. 49)

23

• (1) The Pension Schemes (Northern Ireland) Act 1993 is amended as follows.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) In section 10 (earner’s guaranteed minimum), after subsection (2) insert—

(2A) Where any liability of a scheme in respect of an earner’s guaranteed minimum pension ceases by virtue of a civil recovery order, his guaranteed minimum in relation to the scheme is extinguished or reduced accordingly.

• (4) In section 43 (further provisions relating to guaranteed minimum pensions), in subsection (6), after “but for” insert “section 10(2A) and”.

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) In section 176(1) (general interpretation), after the definition of “Category A retirement pension” insert—

“civil recovery order” means an order under section 266 of the Proceeds of Crime Act 2002 or an order under section 276 imposing the requirement mentioned in section 277(3).

Criminal Justice and Public Order Act 1994 (c. 33)

24

In section 139(12) of the Criminal Justice and Public Order Act 1994 (search powers) in paragraph (b) of the definition of “items subject to legal privilege” for “section 40 of the Criminal Justice (Scotland) Act 1987” substitute “ section 412 of the Proceeds of Crime Act 2002 ”.

Drug Trafficking Act 1994 (c. 37)

25

• (1) The Drug Trafficking Act 1994 is amended as follows.

• (2) The following provisions shall cease to have effect—

• (a) sections 1 to 54;

• (b) in sections 55(4)(a) (orders to make material available) and 56(3)(a) and (4)(a) (authority for search) the words “or has benefited from”;

• (c) in section 59 (disclosure of information held by government departments), subsections (1) to (10) and in subsection (11) the words “An order under subsection (1) above, and,”;

• (d) in section 60(6) (Customs and Excise prosecution powers), in the definition of “specified offence”, in paragraph (a) the words “Part III or” and paragraph (c) and the word “or” immediately preceding it;

• (e) in section 60(6) the words from “and references to the institution of proceedings” to the end;

• (f) in section 60, subsections (7) and (8);

• (g) in section 61 (extension of certain offences to the Crown), subsections (2) to (4);

• (h) sections 62, 63(1), (2) and (3)(a) and 64 (interpretation);

• (i) in section 68(2) (extent -Scotland), paragraphs (a) to (c) and in paragraph (g) the words “1, 41, 62” and “64”;

• (j) in section 68(3) (extent -Northern Ireland), paragraph (a) and in paragraph (d) the word “64”.

• (3) In section 59(12)(b) for the words “referred to in subsection (1) above” substitute “ specified in an order under section 55(2) ”.

• (4) After section 59 insert the following section—

(59A) (1) This section has effect for the purposes of sections 55 to 59. (2) A reference to a constable includes a reference to a customs officer. (3) A customs officer is a person commissioned by the Commissioners of Customs and Excise under section 6(3) of the Customs and Excise Management Act 1979 (c. 2). (4) Drug trafficking means doing or being concerned in any of the following (whether in England and Wales or elsewhere)— (a) producing or supplying a controlled drug where the production or supply contravenes section 4(1) of the Misuse of Drugs Act 1971 or a corresponding law; (b) transporting or storing a controlled drug where possession of the drug contravenes section 5(1) of that Act or a corresponding law; (c) importing or exporting a controlled drug where the importation or exportation is prohibited by section 3(1) of that Act or a corresponding law; (d) manufacturing or supplying a scheduled substance within the meaning of section 12 of the Criminal Justice (International Co-operation) Act 1990 where the manufacture or supply is an offence under that section or would be such an offence if it took place in England and Wales; (e) using any ship for illicit traffic in controlled drugs in circumstances which amount to the commission of an offence under section 19 of that Act. (5) In this section “corresponding law” has the same meaning as in the Misuse of Drugs Act 1971.

• (5) In section 60 after subsection (6) insert—

(6A) Proceedings for an offence are instituted— (a) when a justice of the peace issues a summons or warrant under section 1 of the Magistrates’ Courts Act 1980 (issue of summons to, or warrant for arrest of, accused) in respect of the offence; (b) when a person is charged with the offence after being taken into custody without a warrant; (c) when a bill of indictment is preferred under section 2 of the Administration of Justice (Miscellaneous Provisions) Act 1933 in a case falling within paragraph (b) of subsection (2) of that section (preferment by direction of the criminal division of the Court of Appeal or by direction, or with the consent, of a High Court judge). (6B) Where the application of subsection (6A) would result in there being more than one time for the institution of proceedings they must be taken to have been instituted at the earliest of those times.

• (6) In section 61(1) for “sections 49(2), 50 to 53 and 58” substitute “ section 58 ”.

• (7) In section 68(2)(d), for “59(10)” substitute “ 59(11) ”.

Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15))

26

In Article 16 of the Criminal Justice (Northern Ireland) Order 1994 in paragraph (a) after “Proceeds of Crime (Northern Ireland) Order 1996” insert “ or Part 4 of the Proceeds of Crime Act 2002 ”.

Proceeds of Crime Act 1995 (c. 11)

27

Section 15(2) and (3) of the Proceeds of Crime Act 1995 (investigation into benefit to be treated as the investigation of an offence for the purposes of sections 21 and 22 of the Police and Criminal Evidence Act 1984) shall cease to have effect.

Proceeds of Crime (Scotland) Act 1995 (c. 43)

28

• (1) The Proceeds of Crime (Scotland) Act 1995 is amended as follows.

• (2) The following provisions in the Act shall cease to have effect—

• (a) Part I, except section 2(7);

• (b) in section 28, subsections (1)(a) and (2) and in subsection (5) the words “(including a restraint order made under and within the meaning of the 1994 Act)”;

• (c) section 29;

• (d) in section 31, subsection (2) and in subsection (4) the words “or (2)”;

• (e) sections 35 to 39;

• (f) in section 40, subsections (1)(a), (2) and (4);

• (g) in section 42, subsections (1)(a) and (b);

• (h) in section 43, in subsection (1) the words “, confiscation order” and subsection (2);

• (i) in section 45, subsection (1)(a);

• (j) section 47;

• (k) in section 49, in subsection (1) the definitions of “the 1988 Act”, “the 1994 Act” and “confiscation order” and subsection (4).

• (3) The following provisions in Schedule 1 to the Act shall cease to have effect—

• (a) in paragraph 1(1)(b) the words “or a confiscation order”, in paragraph 1(2)(a) the words “subject to paragraph (b) below”, paragraph 1(2)(b) and in paragraph 1(3)(a)(i) the words “or confiscation order”;

• (b) in paragraph 2(1)(a) the words “, and if appointed (or empowered) under paragraph 1(1)(b) above where a confiscation order has been made”;

• (c) paragraph 4;

• (d) in paragraph 5(1) the words “Part I of”;

• (e) in paragraph 8(2) the words “, unless in a case where a confiscation order has been made there are sums available to be applied in payment of it under paragraph 4(4)(b) above,”;

• (f) in paragraph 10(1) the words “or the recipient of a gift caught by Part I of this Act or an implicative gift” and paragraphs 10(2) and 10(3);

• (g) in paragraph 12(1)(a) the words “paragraph (a) or (b) of section 4(1) or”.

• (4) The following provisions in Schedule 2 to the Act shall cease to have effect—

• (a) in paragraph 1(2) the words “and 35 to 38”;

• (b) in paragraph 2, in sub-paragraph (1) the words“realisable or”, in sub-paragraph (2) the words“and 35 to 38”, sub-paragraph (5).

• (c) in paragraph 3(2) the words“and 35 to 38” and paragraphs 3(4) and (5);

• (d) in paragraph 4(2) the words “and 35 to 38”;

• (e) paragraph 6(2)(a).

• (5) In section 28(9) (restraint orders) for “Subsections (2)(a) and” substitute “ Subsection ”.

• (6) In section 42 (enforcement) in subsections (2)(a), (c) and (d) for “Part I,” substitute “ Part ”.

Criminal Procedure (Scotland) Act 1995 (c. 46)

29

• (1) The Criminal Procedure (Scotland) Act 1995 is amended as follows.

• (2) In section 109(1) (intimation of appeal) for “section 10 of the Proceeds of Crime (Scotland) Act 1995 (postponed confiscation orders)” substitute “ section 99 of the Proceeds of Crime Act 2002 (postponement) ”.

• (3) In section 205B(5) (minimum sentence for third drug trafficking offence) for the definition of “drug trafficking offence” substitute—

“drug trafficking offence” means an offence specified in paragraph 2 or (so far as it relates to that paragraph) paragraph 10 of Schedule 4 to the Proceeds of Crime Act 2002;

.

• (4) In section 219(8)(b) (fines: imprisonment for non-payment) for “14(2) of the Proceeds of Crime (Scotland) Act 1995” substitute “ 118(2) of the Proceeds of Crime Act 2002 ”.

Police Act 1996 (c. 16)

30

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)

31

• (1) The Proceeds of Crime (Northern Ireland) Order 1996 is amended as follows.

• (2) Parts II and III shall cease to have effect.

• (3) The following provisions shall also cease to have effect—

• (a) in Article 2 (interpretation) in paragraph (2) from the definition of “charging order” to the definition of “external confiscation order” and from the definition of “modifications” to the definition of “restraint order” and paragraphs (3) to (10) and (12);

• (b) Article 3 (definition of “property” etc.);

• (c) in Article 49 (additional investigation powers), in paragraph (1) sub-paragraph (c) and the word “and” immediately preceding it, in paragraph (1A) sub-paragraph (c) and the word “and” immediately preceding it, paragraph (4) and in paragraph (5) the definitions of “customs officer” and “relevant property”;

• (d) in Article 52 (supplementary provisions) in paragraph (2) sub-paragraph (b) and the word “and” immediately preceding it, and paragraph (3);

• (e) in Article 54 (disclosure of information held by government departments) paragraphs (1) to (10) and (13) and in paragraph (11) the words “An order under paragraph (1) and,”;

• (f) in Article 55 (Customs and Excise prosecution powers), in paragraph (6) in the definition of “specified offence” in paragraph (a) the words “Part III or” and paragraph (c) and the word “or” immediately preceding it, and paragraph (7);

• (g) Article 56(2) to (4) (extension of certain offences to the Crown);

• (h) in Schedule 2 paragraph 3.

• (4) In Article 49(1) (additional investigation powers)—

• (a) for “county court” substitute “ Crown Court ”;

• (b) in sub-paragraph (a) for the words from “an investigation” to the end of head (ii) substitute “ a confiscation investigation ”;

• (c) in sub-paragraph (b) after “and who is” insert “ an accredited financial investigator ”.

• (5) In Article 49(1A)—

• (a) after “application made by” insert “ the Director of the Assets Recovery Agency or ”;

• (b) for “county court” substitute “ Crown Court ”;

• (c) in sub-paragraph (a) for the words from “an investigation” to the end of head (ii) substitute “ a confiscation investigation ”;

• (d) in sub-paragraph (b) after “if” insert “ the Director or ”;

• (e) after “authorise” insert “ the Director or ”;

• (f) for “paragraphs 3 and 3A” where it twice occurs substitute “ paragraph 3A ”.

• (6) In Article 49(5) insert at the appropriate place in alphabetical order—

“accredited financial investigator” has the meaning given by section 3(5) of the Proceeds of Crime Act 2002; “confiscation investigation” has the same meaning as it has for the purposes of Part 8 of that Act by virtue of section 341(1);

.

• (7) In Article 50(1) (order to make material available)—

• (a) for sub-paragraphs (a) and (b) substitute “drug trafficking”;

• (b) for “county court” substitute “ Crown Court ”.

• (8) In Article 50(4)(a), for heads (i) to (iii) substitute “has carried on drug trafficking”.

• (9) In Article 50(8) for “county court” substitute “ Crown Court ”.

• (10) In Article 51(1) (authority for search)—

• (a) for sub-paragraphs (a) and (b) substitute “drug trafficking”;

• (b) for “county court” substitute “ Crown Court ”.

• (11) In Article 51(3)(a) for heads (i) to (iii) substitute “has carried on drug trafficking”.

• (12) In Article 51(4)—

• (a) in sub-paragraph (a) for heads (i) to (iii) substitute “has carried on drug trafficking”;

• (b) in sub-paragraph (b)(i) for the words from “the question” to the end substitute “ drug trafficking ”.

• (13) In Article 52(1)(a) (supplementary provisions), for heads (i) to (ii) substitute “drug trafficking”.

• (14) In Article 54 (disclosure of information held by government departments) in paragraph (12)(b) for “referred to in paragraph (1)” substitute “ specified in an order under Article 50(2) ”.

• (15) After Article 54 insert the following Article—

(54A) (1) This Article has effect for the purposes of Articles 49 to 54. (2) A reference to a constable includes a reference to a customs officer. (3) A customs officer is a person commissioned by the Commissioners of Customs and Excise under section 6(3) of the Customs and Excise Management Act 1979. (4) Drug trafficking means doing or being concerned in any of the following (whether in Northern Ireland or elsewhere)— (a) producing or supplying a controlled drug where the production or supply contravenes section 4(1) of the Misuse of Drugs Act 1971 or a corresponding law; (b) transporting or storing a controlled drug where possession of the drug contravenes section 5(1) of that Act or a corresponding law; (c) importing or exporting a controlled drug where the importation or exportation is prohibited by section 3(1) of that Act or a corresponding law; (d) manufacturing or supplying a scheduled substance within the meaning of section 12 of the Criminal Justice (International Co-operation) Act 1990 where the manufacture or supply is an offence under that section or would be such an offence if it took place in Northern Ireland; (e) using any ship for illicit traffic in controlled drugs in circumstances which amount to the commission of an offence under section 19 of that Act. (5) In this Article “corresponding law” has the same meaning as in the Misuse of Drugs Act 1971.

• (16) In Article 55 after paragraph (6) insert—

(6A) Proceedings for an offence are instituted— (a) when a summons or warrant is issued under Article 20 of the Magistrates’ Courts (Northern Ireland) Order 1981 in respect of the offence; (b) when a person is charged with the offence after being taken into custody without a warrant; (c) when an indictment is preferred under section 2(2)(c), (e) or (f) of the Grand Jury (Abolition) Act (Northern Ireland) 1969. (6B) Where the application of paragraph (6A) would result in there being more than one time for the institution of proceedings they must be taken to have been instituted at the earliest of those times.

• (17) In Article 56(1) (extension of certain offences to the Crown), for “Articles 44, 45, 46, 47(2), 48 and” substitute “ Article ”.

• (18) In Schedule 2 (financial investigations) in paragraph 3A—

• (a) in sub-paragraph (1) for “any conduct to which Article 49 applies” substitute “ his criminal conduct ”;

• (b) after that paragraph insert—

(1A) For the purposes of sub-paragraph (1) the question whether a person has benefited from his criminal conduct is to be decided in accordance with Part 4 of the Proceeds of Crime Act 2002.

Crime (Sentences) Act 1997 (c. 43)

32

• (1) The Crime (Sentences) Act 1997 is amended as follows.

• (2) In section 35 (fine defaulters) in subsection (1)(a) after “Drug Trafficking Act 1994” insert “ or section 6 of the Proceeds of Crime Act 2002 ”.

• (3) In section 40 (fine defaulters) in subsection (1)(a) after “Drug Trafficking Act 1994” insert “ or section 6 of the Proceeds of Crime Act 2002 ”.

Crime and Punishment (Scotland) Act 1997 (c. 48)

33

The following provisions of the Crime and Punishment (Scotland) Act 1997 shall cease to have effect—

• (a) section 15(3),

• (b) in Schedule 1, paragraph 20.

Police (Northern Ireland) Act 1998 (c. 32)

34

• (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Crime and Disorder Act 1998 (c. 37)

35

In Schedule 8 to the Crime and Disorder Act 1998 paragraphs 115 and 116 shall cease to have effect.

Access to Justice Act 1999 (c. 22)

36

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

Powers of Criminal Courts (Sentencing) Act 2000 (c. 6)

37

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

Financial Services and Markets Act 2000 (c. 8)

38

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

Terrorism Act 2000 (c. 11)

39

• (1) Schedule 8 to the Terrorism Act 2000 (detention) is amended as follows.

• (2) In paragraph 8 (authorisation of delay in exercise of detained person’s rights) for sub-paragraph (5) substitute—

(5) An officer may also give an authorisation under sub-paragraph (1) if he has reasonable grounds for believing that— (a) the detained person has benefited from his criminal conduct, and (b) the recovery of the value of the property constituting the benefit will be hindered by— (i) informing the named person of the detained person’s detention (in the case of an authorisation under sub-paragraph (1)(a)), or (ii) the exercise of the right under paragraph 7 (in the case of an authorisation under sub-paragraph (1)(b)). (5A) For the purposes of sub-paragraph (5) the question whether a person has benefited from his criminal conduct is to be decided in accordance with Part 2 of the Proceeds of Crime Act 2002.

• (3) In paragraph 17(3) (grounds for authorising delay or requiring presence of senior officer), in paragraph (d) for “Part VI of the Criminal Justice Act 1988, Part I of the Proceeds of Crime (Scotland) Act 1995” substitute “ Part 2 or 3 of the Proceeds of Crime Act 2002 ”.

• (4) For paragraph 17(4) (further grounds for authorising delay in exercise of detained person’s rights) substitute—

(4) This sub-paragraph applies where an officer mentioned in paragraph 16(4) or (7) has reasonable grounds for believing that— (a) the detained person has benefited from his criminal conduct, and (b) the recovery of the value of the property constituting the benefit will be hindered by— (i) informing the named person of the detained person’s detention (in the case of an authorisation under paragraph 16(4)), or (ii) the exercise of the entitlement under paragraph 16(6) (in the case of an authorisation under paragraph 16(7)). (4A) For the purposes of sub-paragraph (4) the question whether a person has benefited from his criminal conduct is to be decided in accordance with Part 3 of the Proceeds of Crime Act 2002.

• (5) In paragraph 34 (authorisation for withholding information from detained person) for sub-paragraph (3) substitute—

(3) A judicial authority may also make an order under sub-paragraph (1) in relation to specified information if satisfied that there are reasonable grounds for believing that— (a) the detained person has benefited from his criminal conduct, and (b) the recovery of the value of the property constituting the benefit would be hindered if the information were disclosed. (3A) For the purposes of sub-paragraph (3) the question whether a person has benefited from his criminal conduct is to be decided in accordance with Part 2 or 3 of the Proceeds of Crime Act 2002.

Criminal Justice and Police Act 2001 (c. 16)

40

• (1) The Criminal Justice and Police Act 2001 is amended as follows.

• (2) In section 55 (obligation to return excluded and special procedure material) in subsection (5) (powers in relation to which section does not apply as regards special procedure material) omit “and” after paragraph (b), and after paragraph (c) insert—

and (d) section 352(4) of the Proceeds of Crime Act 2002,

.

• (3) In section 60 (cases where duty to secure seized property arises) in subsection (4) (powers in relation to which duty does not arise as regards special procedure material) omit “or” after paragraph (b), and after paragraph (c) insert—

or (d) section 352(4) of the Proceeds of Crime Act 2002,

.

• (4) In section 64 (meaning of appropriate judicial authority) in subsection (3) after paragraph (a) omit “and” and insert—

(aa) the power of seizure conferred by section 352(4) of the Proceeds of Crime Act 2002, if the power is exercisable for the purposes of a civil recovery investigation (within the meaning of Part 8 of that Act);

.

• (5) In section 65 (meaning of “legal privilege”)—

• (a) in subsection (1)(b) for the words “33 of the Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39)” substitute “ 412 of the Proceeds of Crime Act 2002 ”;

• (b) after subsection (3) insert—

(3A) In relation to property which has been seized in exercise, or purported exercise, of— (a) the power of seizure conferred by section 352(4) of the Proceeds of Crime Act 2002, or (b) so much of any power of seizure conferred by section 50 as is exercisable by reference to that power, references in this Part to an item subject to legal privilege shall be read as references to privileged material within the meaning of section 354(2) of that Act.

• (6) In Part 1 of Schedule 1 (powers of seizure to which section 50 applies) at the end add—

(73A) The power of seizure conferred by section 352(4) of the Proceeds of Crime Act 2002 (seizure of material likely to be of substantial value to certain investigations).

• (7) In Part 3 of Schedule 1 (powers of seizure to which section 55 applies) at the end add—

(110) The power of seizure conferred by section 352(4) of the Proceeds of Crime Act 2002 (seizure of material likely to be of substantial value to certain investigations).

SCHEDULE 12

Order made: reconsideration of available amount

Enforcement authority

Director appointed as enforcement authority

Restraint orders: power to retain seized property etc.

Appointment

Appointment

Order varied or discharged

Accused’s response to statement of information

Procedure on appeal to the House of Lords

Crown Court Rules

Statement of information

Recoverable amount

Accused’s response to statement of information

Order made: reconsideration of available amount

Order made: reconsideration of available amount

Conditions for exercise of powers

Time for payment

Management administrators

Restraint orders etc

Conditions for exercise of powers

Enforcement authority

Appointment

Discharge and variation

Order varied or discharged

Powers of receivers appointed under section 245E

Registration (Northern Ireland)

Duties of respondent etc.

Payments in respect of rights under pension schemes

Section 278: supplementary

Report on exercise of powers

Release of cash subject to forfeiture notice

Compensation

Variation and setting aside of account freezing order

Acquisition, use and possession

Restriction on performance of Director’s functions by police

Acquisition, use and possession

...

“I, A.B., do solemnly declare that I will not disclose any information received by me in carrying out my functions under Part 6 of the Proceeds of Crime Act 2002 except for the purposes of those functions or for the purposes of any prosecution for an offence relating to inland revenue, or in such other cases as may be required or permitted by law.”

Members of SOCA's Staff

“I, A.B., do solemnly declare that I will not disclose any information received by me in carrying out the functions under Part 6 of the Proceeds of Crime Act 2002 which I may from time to time be authorised by the Director of the Assets Recovery Agency to carry out except for the purposes of those functions, or to the Director or in accordance with his instructions, or for the purposes of any prosecution for an offence relating to inland revenue, or in such other cases as may be required or permitted by law.”

Arrangements

Introductory

Capital Gains Tax

Income Tax and Corporation Tax

Blackmail

Capital Allowances

Employee etc. Share Schemes

Accounts and remuneration

Disclosures within an undertaking or group etc

Disclosures within an undertaking or group etc

Other permitted disclosures between institutions etc

Accrued income scheme

Other permitted disclosures between institutions etc

Other permitted disclosures etc

Other permitted disclosures between institutions etc

Other permitted disclosures between institutions etc

Other permitted disclosures between institutions etc

Other permitted disclosures between institutions etc

Other permitted disclosures etc

Requirements for making of production order

Requirements for making of production order

Restrictions on proceedings and remedies

Restrictions on proceedings and remedies

Offences

Sharing of beneficial ownership information

Winding up under the 1989 Order

Interpretation

Disclosure of information by certain Directors

Extent

Counterfeiting

Editorial notes

[^c4025961]: S. 270(4)(5) in force (30.12.2002) by S.I. 2002/3015, art. 2, Sch.

[^c4026001]: Sch. 11 para. 25(1) in force for specified purposes at 30.12.2002 by S.I. 2002/3015, art. 2, Sch.

[^c4026031]: Sch. 12 in force at 30.12.2002 for specified purposes by S.I. 2002/3015, art. 2, Sch.

[^c4026041]: S. 456 in force at 30.12.2002 for specified purposes by S.I. 2002/3015, art. 2, Sch.

[^c4026051]: S. 457 in force at 30.12.2002 for specified purposes by S.I. 2002/3015, art. 2, Sch.

[^c4026061]: S. 89 in force for certain purposes at 30.12.2002 by S.I. 2002/3015, art. 2, Sch.

[^c4026071]: S. 90 in force for certain purposes (30.12.2002) by S.I. 2002/3015, art. 2, Sch.

[^c4079441]: S. 248(2)(a) repealed (prosp.) by Proceeds of Crime Act 2002 (c. 29), ss. 457, 458(1), Sch. 12

[^c4079461]: S. 248(4) repealed (prosp.) by Proceeds of Crime Act 2002 (c. 29), ss. 457, 458(1), Sch 12

[^c4079471]: Words in s. 285(1) substituted (30.12.2002) by Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17), ss. 61, 64(2), Sch. 3 Pt. 1 {para. 29(1)(a)} (with s. 59)

[^c4079491]: Words in s. 285(2) substituted (30.12.2002) by Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17), ss. 61, 64(2), Sch. 3 Pt. 1 {para. 29(1)(b)} (with s. 59)

[^c4079511]: Words in s. 285(7)(b) substituted (30.12.2002) by Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17), ss. 61, 64(2), Sch. 3 Pt. 1 {para 29(1)(a)} (with s. 59)

[^c4081851]: Words in Sch. 3 para. 7(1) substituted (30.12.2002) by Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17), ss. 61, 64(2), Sch. 3 Pt. 1 para. 29(2)(a)(i)

[^c4081871]: Words in Sch. 3 para. 7(1) substituted (30.12.2002) by Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17), ss. 61, 64(2), Sch. 3 Pt. 1 para. 29(a)(ii)

[^c4081891]: Words in Sch. 3 para. 7(2) substituted (30.12.2002) by Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17), ss. 61, 64(2), Sch. 3 Pt. 1 para. 29(b)

[^c4903421]: S. 458(1) power partly exercised: 30.12.2002 appointed for specified provisions and certain purposes by {S.I. 2002/3015}, art. 2; 30.12.2002 appointed for specified provisions and certain purposes by {S.I. 2002/3145}, art. 2; 13.1.2003 appointed for specified provisions by {S.I. 2002/3055}, art. 2

[^key-00744998f2644fb757d378b712baa5cd]: Words in s. 23(1)(b) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 8(1), 88(1); S.I. 2015/820, reg. 3(e)

[^key-008fecba210fe1d87dca4c349ec2166b]: S. 198 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.

[^key-0095b8e346ab2157c15c99057615bc10]: Words in s. 352(5)(c) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 12(2)(b)

[^key-0097648dacd1b31e449b30ac1d9cfecc]: S. 308(4A) inserted (N.I.) (14.1.2015) by Human Trafficking and Exploitation (Criminal Justice and Support for Victims) Act (Northern Ireland) 2015 (c. 2), s. 28(2), Sch. 4 para. 17

[^key-00d1884fd1e7e9aa63e6f82749c9cbb0]: Words in s. 355(2) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 66(2)(b) (with arts. 28-31)

[^key-00ef431be784a27c0f613c53296bad41]: S. 72 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.

[^key-013263f5e87eceb7021a75ee78ff4098]: Words in s. 336(2)(a) substituted (1.4.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 4 para. 173; S.I. 2006/378, art. 4(1), Sch. para. 10

[^key-0134b5c95325c616e51c6ba05287fc10]: Words in Sch. 8 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 101(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)

[^key-0136c353919aca04d1412b04a2b88b94]: Sch. 11 para. 18 repealed (1.1.2004) by Extradition Act 2003 (c. 41), s. 221, Sch. 4; S.I. 2003/3103, art. 2 (with arts. 3-5) (as amended (11.12.2003) by S.I. 2003/3258, art. 2 and (18.12.2003) by S.I. 2003/3312, art. 2)

[^key-0142f1d635d21fe4879fdc61adaf8d70]: S. 444(3)(aa) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 24(2), 58(1)(6); S.I. 2018/78, reg. 3(i); S.I. 2021/724, reg. 2(1)(l)