SCHEDULE 48 Proceeds of Crime: Powers of Officers of Revenue and Customs
Finance Act 2013 (2013 c 29) | Legislation

SCHEDULE 48 Proceeds of Crime: Powers of Officers of Revenue and Customs

Section 224

Proceeds of Crime Act 2002

1

The Proceeds of Crime Act 2002 is amended in accordance with paragraphs 2 to 20.

2

(1)     Section 289 (searches) is amended as follows.

(2)     In subsections (1), (1A)(a) and (2), for “a customs officer†substitute “an officer of Revenue and Customsâ€.

(3)     In subsections (1C) and (1D), for “customs officer†substitute “officer of Revenue and Customsâ€.

(4)     After subsection (5)(b) insert—

“(ba)     are exercisable by an officer of Revenue and Customs only so far as the officer is exercising a function relating to a matter other than an excluded matter,â€.

(5)     After subsection (5) insert—

“(5A)     The reference in subsection (5)(ba) to an excluded matter is to a matter specified in section 54(4)(b) of, or in any of paragraphs 3, 5, 7, 10, 12 and 14 to 30 of Schedule 1 to, the Commissioners for Revenue and Customs Act 2005.â€

3

In section 290 (prior approval for search)—

(a)     in subsection (4)(a), for “a customs officer, a customs officer†substitute “an officer of Revenue and Customs, such an officerâ€, and

(b)     in subsection (6), for

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