Criminal Finances Act 2017 · CHAPTER 4 Enforcement powers and related offences

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

s. 18 · in force: yes

Captured statutory text (L5)

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

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

(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—

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

(b)subsection (3).

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

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

(b)subsection (1A).

(4)In the Proceeds of Crime Act 2002 omit the following—

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

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

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

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

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

Full captured verbatim text

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

(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—

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

(b) subsection (3).

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

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

(b) subsection (1A).

(4) In the Proceeds of Crime Act 2002 omit the following—

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

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

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

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

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

What this provision means

Model summary, checked against the text on the left.

Relevance to Signicat: 1/3 · detailed summary (L4) Status: not needed for a short provision · Stored artifact; current recipe verification unavailable

Statutory provisions restricting the exercise of specific powers conferred on officers of Revenue and Customs are omitted across multiple enactments.

Only the one-line summary above is stored for this provision; the text itself is the evidence.

Refers to

No captured references.

Referred to by

cross-reference internal_cite · Sch. 2 para. 3

cross-reference internal_cite · Sch. 2 para. 4

cross-reference internal_cite · s. 36

cross-reference internal_cite · s. 37

cross-reference internal_cite · s. 57

cross-reference internal_cite · s. 58

Part summaries

0 of 0 parts have a verified summary.

L1 unavailable for current verification: the overall summary needs every part verified. Provisions and the verified summaries remain readable.

Verification findings (211)

synthesis coverage: missing/unverified L2 part-1-chapter-1

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-1

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-2

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-3

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-4

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-5

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-6

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-7

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-8

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-9

synthesis coverage: missing/unverified L2 part-1-chapter-2

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-10

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-11

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-12

synthesis coverage: missing/unverified L2 part-1-chapter-3

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-13

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-14

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-15-part-1

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-15-part-2

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-15-part-3

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-16-part-1

synthesis coverage: missing/unverified L2 part-1-chapter-3

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-16-part-2

synthesis coverage: missing/unverified L2 part-1-chapter-4

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-17

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-18

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-19

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-20

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-21

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-22

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-23

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-24

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-25

synthesis coverage: missing/unverified L2 part-1-chapter-5

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-26

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-27

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-28

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-29

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-30

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-31

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-32

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-33

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-34

synthesis coverage: missing/unverified L2 part-2

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-35

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-36

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-37

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-38

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-39

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-40

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-41

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-42

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-43

synthesis coverage: missing/unverified L2 part-3

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-44

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-45

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-46

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-47

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-48

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-49

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-50

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-51

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-52

synthesis coverage: missing/unverified L2 part-4

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-53

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-54

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-55

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-56

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-57

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-58

synthesis coverage: missing evaluation uk:ukpga/2017/22#section-59

synthesis coverage: missing/unverified L2 schedule-1

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-1

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-2

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-3

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-4

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-5

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-6

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-7

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-8

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-9

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-10

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-11

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-12

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-13

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-14

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-15

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-16

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-17

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-18

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-19

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-20

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-21

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-22

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-23

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-24

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-25

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-1-paragraph-26

synthesis coverage: missing/unverified L2 schedule-2

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-2-paragraph-1

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-2-paragraph-2

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-2-paragraph-3

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-2-paragraph-4

synthesis coverage: missing/unverified L2 schedule-3

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-3-paragraph-1

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-3-paragraph-2-part-1

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-3-paragraph-2-part-2

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-3-paragraph-3

synthesis coverage: missing/unverified L2 schedule-4

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-4-paragraph-1

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-4-paragraph-2-part-1

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-4-paragraph-2-part-2

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-4-paragraph-3

synthesis coverage: missing/unverified L2 schedule-5

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-1

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-2

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-3

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-4

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-5

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-6

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-7

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-8

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-9

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-10

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-11

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-12

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-13

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-14

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-15

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-16

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-17

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-18

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-19

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-20

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-21

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-22

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-23

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-24

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-25

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-26

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-27

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-28

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-29

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-30

synthesis coverage: missing/unverified L2 schedule-5

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-31

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-32

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-33

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-34

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-35

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-36

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-37

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-38

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-39

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-40

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-41

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-42

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-43

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-44

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-45

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-46

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-47

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-48

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-49

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-50

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-51

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-52

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-53

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-54

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-55

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-56

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-57

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-58

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-59

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-60

synthesis coverage: missing/unverified L2 schedule-5

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-61

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-62

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-63

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-64

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-65

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-66

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-67

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-68

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-69

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-70

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-71

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-72

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-73

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-74

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-75

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-76

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-77

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-78

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-79

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-80

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-81

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-82

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-83

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-84

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-85

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-86

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-87

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-88

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-89

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-90

synthesis coverage: missing/unverified L2 schedule-5

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-91

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-92

synthesis coverage: missing evaluation uk:ukpga/2017/22#schedule-5-paragraph-93

Instrument tier unavailable

Change history as published

No captured publisher history.

Pending effects amendments not yet applied to this text

s. 32(5)(6) omitted by Crime and Policing Act 2026 Sch. 22 para. 37 · Effective date unknown · s. 32

Provenance

Every claim the system makes about this text is traceable to these identifiers.

Instrument: uk:ukpga/2017/22
Part: CHAPTER 4 Enforcement powers and related offences
Version: 97c26a7a4cb9817265ca5134…
Content hash: sha256 33b247fc5c97fff91611d5e6…
Source: legislation.gov.uk/ukpga/2017/22