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

19 Her Majesty's Revenue and Customs: new powers

s. 19 · in force: yes

Captured statutory text (L5)

19 Her Majesty's Revenue and Customs: new powers

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

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

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

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

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

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

(a)a National Crime Agency officer;

(b)the relevant Director;

(c)an officer of Revenue and Customs.

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

(a)a senior National Crime Agency officer;

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

Full captured verbatim text

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

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

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

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

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

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

(a) a National Crime Agency officer;

(b) the relevant Director;

(c) an officer of Revenue and Customs.

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

(a) a senior National Crime Agency officer;

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

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

Her Majesty's Revenue and Customs and its authorised officers are designated as enforcement authorities and appropriate officers for civil recovery investigations.

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

Refers to

other law external_cite · s. 316

other law external_cite · s. 378

Referred to by

cross-reference internal_cite · s. 57

cross-reference internal_cite · s. 58

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

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Instrument: uk:ukpga/2017/22
Part: CHAPTER 4 Enforcement powers and related offences
Version: 97c26a7a4cb9817265ca5134…
Content hash: sha256 599e457072f6e25d87a8b100…
Source: legislation.gov.uk/ukpga/2017/22