Criminal Finances Bill (HC Bill 75)

(f) postage stamps.

(2) The Secretary of State may by regulations amend subsection (1)—

(a) by removing a description of property;

(b) by adding a description of tangible personal (or corporeal
5moveable) property.

(3) The Secretary of State must consult the Scottish Ministers and the
Department of Justice before making regulations under subsection (2).

(4) In this section—

(a) “precious metal” means gold, silver or platinum (whether in an
10unmanufactured or a manufactured state);

(b) “artistic work” means a piece of work falling within section
4(1)(a) of the Copyright, Designs and Patents Act 1988;

(c) “face-value voucher” means a voucher in physical form that
represents a right to receive goods or services to the value of an
15amount stated on it.

Searches

303C Searches

(1) If a relevant officer is lawfully on any premises and has reasonable
grounds for suspecting that there is on the premises a seizable listed
20asset, the relevant officer may search for the listed asset there.

(2) The powers conferred by subsection (5) are exercisable by a relevant
officer if—

(a) the relevant officer has reasonable grounds for suspecting that
there is a seizable listed asset in a vehicle,

(b) 25it appears to the officer that the vehicle is under the control of a
person (the suspect) who is in or in the vicinity of the vehicle,
and

(c) the vehicle is in a place falling within subsection (3).

(3) The places referred to in subsection (2)(c) are—

(a) 30a place to which, at the time of the proposed exercise of the
powers, the public or any section of the public has access, on
payment or otherwise, as of right or by virtue of express or
implied permission, and

(b) any other place to which at that time people have ready access
35but which is not a dwelling.

(4) But if the vehicle is in a garden or yard or other land occupied with and
used for the purposes of a dwelling, the relevant officer may exercise
the powers conferred by subsection (5) only if the relevant officer has
reasonable grounds for believing—

(a) 40that the suspect does not reside in the dwelling, and

(b) that the vehicle is not in the place in question with the express
or implied permission of a person who resides in the dwelling.

(5) The powers conferred by this subsection are—

(a) power to require the suspect to permit entry to the vehicle;

(b) 45power to require the suspect to permit a search of the vehicle.

(6) If a relevant officer has reasonable grounds for suspecting that a person
(the suspect) is carrying a seizable listed asset, the relevant officer may
require the suspect—

(a) to permit a search of any article the suspect has with him or her;

(b) 5to permit a search of the suspect’s person.

(7) The powers conferred by subsections (5) and (6) are exercisable only so
far as the relevant officer thinks it necessary or expedient.

(8) A relevant officer may—

(a) in exercising powers conferred by subsection (5), detain the
10vehicle for so long as is necessary for their exercise;

(b) in exercising powers conferred by subsection (6)(b), detain the
suspect for so long as is necessary for their exercise.

(9) In this Chapter, a “relevant officer” means—

(a) an officer of Revenue and Customs,

(b) 15a constable,

(c) an SFO officer, or

(d) an accredited financial investigator who falls within a
description specified in an order made for the purposes of this
Chapter by the Secretary of State under section 453.

(10) 20For the purposes of this section a listed asset is a seizable listed asset
if—

(a) all or part of it is recoverable property or is intended by any
person for use in unlawful conduct, and

(b) the value of the asset, or the part of it that falls within paragraph
25(a), is not less than the minimum value.

(11) Where a power conferred by this section is being exercised in respect of
more than one seizable listed asset, this section is to apply as if the value
of each asset or (as the case may be) part of an asset was equal to the
aggregate value of all of those assets or parts.

303D 30Searches: supplemental provision

(1) The powers conferred by section 303C—

(a) are exercisable only so far as reasonably required for the
purpose of finding a listed asset;

(b) include the power to carry out (or arrange for the carrying out
35of) tests on anything found during the course of the search for
the purpose of establishing whether it is a listed asset;

(c) 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;

(d) 40are exercisable by an SFO officer or an accredited financial
investigator only in relation to the following—

(i) premises in England, Wales or Northern Ireland (in the
case of section 303C(1));

(ii) vehicles and suspects in England, Wales or Northern
45Ireland (in the case of section 303C(5) and (8)(a));

(iii) suspects in England, Wales or Northern Ireland (in the
case of section 303C(6) and (8)(b)).

(2) The reference in subsection (1)(c) 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.

(3) 5Section 303C does not require a person to submit to an intimate search
or strip search (within the meaning of section 164 of the Customs and
Excise Management Act 1979).

303E Prior approval

(1) The powers conferred by section 303C may be exercised only with the
10appropriate approval unless, in the circumstances, it is not practicable
to obtain that approval before exercising the power.

(2) The appropriate approval means the approval of a judicial officer or (if
that is not practicable in any case) the approval of a senior officer.

(3) A judicial officer means—

(a) 15in relation to England and Wales and Northern Ireland, a justice
of the peace;

(b) in relation to Scotland, the sheriff.

(4) A senior officer means—

(a) in relation to the exercise of a power by an officer of Revenue
20and Customs, such an officer of a rank designated by the
Commissioners for Her Majesty’s Revenue and Customs as
equivalent to that of a senior police officer;

(b) in relation to the exercise of a power by a constable, a senior
police officer;

(c) 25in relation to the exercise of a power by an SFO officer, the
Director of the Serious Fraud Office;

(d) in relation to the exercise of a power by an accredited financial
investigator who is—

(i) a member of the civilian staff of a police force in England
30and Wales (including the metropolitan police force),
within the meaning of Part 1 of the Police Reform and
Social Responsibility Act 2011,

(ii) a member of staff of the City of London police force, or

(iii) a member of staff of the Police Service of Northern
35Ireland,

a senior police officer;

(e) in relation to the exercise of a power by an accredited financial
investigator who does not fall within paragraph (d), an
accredited financial investigator who falls within a description
40specified in an order made for this purpose by the Secretary of
State under section 453.

(5) A senior police officer means a police officer of at least the rank of
inspector.

(6) If the powers are exercised without the approval of a judicial officer in
45a case where—

(a) no property is seized by virtue of section 303J, or

(b) any property so seized is not detained for more than 48 hours
(calculated in accordance with section 303K(5)),

the relevant officer who exercised the power must give a written report
to the appointed person.

(7) But the duty in subsection (6) does not apply if, during the course of
exercising the powers conferred by section 303C, the relevant officer
5seizes cash by virtue of section 294 and the cash so seized is detained
for more than 48 hours (calculated in accordance with section 295(1B)).

(8) A report under subsection (6) must give particulars of the
circumstances which led the relevant officer to believe that—

(a) the powers were exercisable, and

(b) 10it was not practicable to obtain the approval of a judicial officer.

(9) In this section and section 303F, the appointed person means—

(a) in relation to England and Wales, a person appointed by the
Secretary of State;

(b) in relation to Scotland, a person appointed by the Scottish
15Ministers;

(c) in relation to Northern Ireland, a person appointed by the
Department of Justice.

(10) The appointed person must not be a person employed under or for the
purposes of a government department or of the Scottish
20Administration; and the terms and conditions of the person’s
appointment, including any remuneration or expenses to be paid to the
person, are to be determined by the person making the appointment.

303F Report on exercise of powers

(1) As soon as possible after the end of each financial year, the appointed
25person must prepare a report for that year.

(2) “Financial year” means—

(a) the period beginning with the day on which section 12 of the
Criminal Finances Act 2017 (which inserted this section) came
into force and ending with the next 31 March (which is the first
30financial year), and

(b) each subsequent period of 12 months beginning with 1 April.

(3) The report must give the appointed person’s opinion as to the
circumstances and manner in which the powers conferred by section
303C are being exercised in cases where the relevant officer who
35exercised them is required to give a report under section 303E(6).

(4) In the report, the appointed person may make any recommendations
he or she considers appropriate.

(5) The appointed person must send a copy of the report to whichever of
the Secretary of State, the Scottish Administration or the Department of
40Justice appointed the person.

(6) The Secretary of State must lay a copy of any report the Secretary of
State receives under this section before Parliament and arrange for it to
be published.

(7) The Scottish Ministers must lay a copy of any report they receive under
45this section before the Scottish Parliament and arrange for it to be
published.

(8) The Department of Justice must lay a copy of any report it receives
under this section before the Northern Ireland Assembly and arrange
for it to be published.

(9) Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies
5for the purposes of subsection (8) in relation to the laying of a copy of a
report as it applies in relation to the laying of a statutory document
under an enactment.

303G Code of practice: Secretary of State

(1) The Secretary of State must make a code of practice in connection with
10the exercise by officers of Revenue and Customs, SFO officers and (in
relation to England and Wales) constables and accredited financial
investigators of the powers conferred by section 303C.

(2) Where the Secretary of State proposes to issue a code of practice, the
Secretary of State must—

(a) 15publish a draft,

(b) consider any representations made about the draft by the
Scottish Ministers, the Department of Justice or any other
person, and

(c) if the Secretary of State thinks it appropriate, modify the draft in
20the light of any such representations.

(3) The Secretary of State must lay a draft of the code before Parliament.

(4) When the Secretary of State has laid a draft of the code before
Parliament, the Secretary of State may bring it into operation by
regulations.

(5) 25The Secretary of State may revise the whole or any part of the code and
issue the code as revised; and subsections (2) to (4) apply to such a
revised code as they apply to the original code.

(6) A failure by an officer of Revenue and Customs, an SFO officer, a
constable or an accredited financial investigator to comply with a
30provision of the code does not of itself make him or her liable to
criminal or civil proceedings.

(7) The code is admissible in evidence in criminal or civil proceedings and
is to be taken into account by a court or tribunal in any case in which it
appears to the court or tribunal to be relevant.

303H 35Code of practice: Scotland

(1) The Scottish Ministers must make a code of practice in connection with
the exercise by constables in relation to Scotland of the powers
conferred by section 303C.

(2) Where the Scottish Ministers propose to issue a code of practice, they
40must—

(a) publish a draft,

(b) consider any representations made about the draft, and

(c) if they think it appropriate, modify the draft in the light of any
such representations.

(3) The Scottish Ministers must lay a draft of the code before the Scottish
Parliament.

(4) When the Scottish Ministers have laid a draft of the code before the
Scottish Parliament, they may bring it into operation by order.

(5) 5The Scottish Ministers may revise the whole or any part of the code and
issue the code as revised; and subsections (2) to (4) apply to such a
revised code as they apply to the original code.

(6) A failure by a constable to comply with a provision of the code does not
of itself make the constable liable to criminal or civil proceedings.

(7) 10The code is admissible in evidence in criminal or civil proceedings and
is to be taken into account by a court or tribunal in any case in which it
appears to the court or tribunal to be relevant.

303I Code of practice: Northern Ireland

(1) The Department of Justice must make a code of practice in connection
15with the exercise by constables and accredited financial investigators,
in relation to Northern Ireland, of the powers conferred by section
303C.

(2) Where the Department of Justice proposes to issue a code of practice, it
must—

(a) 20publish a draft,

(b) consider any representations made about the draft, and

(c) if the Department of Justice thinks it appropriate, modify the
draft in the light of any such representations.

(3) The Department of Justice must lay a draft of the code before the
25Northern Ireland Assembly.

(4) When the Department of Justice has laid a draft of the code before the
Northern Ireland Assembly, the Department of Justice may bring it into
operation by order.

(5) Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies
30for the purposes of subsections (3) and (4) in relation to the laying of a
draft as it applies in relation to the laying of a statutory document
under an enactment.

(6) The Department of Justice may revise the whole or any part of the code
and issue the code as revised; and subsections (2) to (5) apply to such a
35revised code as they apply to the original code.

(7) A failure by a constable or accredited financial investigator to comply
with a provision of the code does not of itself make him or her liable to
criminal or civil proceedings.

(8) The code is admissible in evidence in criminal or civil proceedings and
40is to be taken into account by a court or tribunal in any case in which it
appears to the court or tribunal to be relevant.

Seizure and detention

303J Seizure of listed assets

(1) A relevant officer may seize any item of property if the relevant officer
has reasonable grounds for suspecting that—

(a) 5it is a listed asset,

(b) it is recoverable property or intended by any person for use in
unlawful conduct, and

(c) the value of it is not less than the minimum value.

(2) A relevant officer may also seize any item of property if—

(a) 10the relevant officer has reasonable grounds for suspecting the
item to be a listed asset,

(b) the relevant officer has reasonable grounds for suspecting that
part of the item is recoverable property or intended by any
person for use in unlawful conduct,

(c) 15the relevant officer has reasonable grounds for suspecting that
the value of the part to which the suspicion relates is not less
than the minimum value, and

(d) it is not reasonably practicable to seize only that part.

(3) Where the powers conferred by this section are being exercised by a
20relevant officer in respect of more than one item of property, this
section is to apply as if the value of each item was equal to the aggregate
value of all of those items.

(4) The references in subsection (3) to the value of an item are to be read as
including references to the value of part of an item where the power
25conferred by subsection (2) is being exercised (whether alone or in
conjunction with the power conferred by subsection (1)).

(5) The powers conferred by this section 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.

(6) 30But the powers may be exercised by the officer in reliance on a
suspicion that relates to an excluded matter.

(7) The references in subsections (5) and (6) to an excluded matter are 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
35Customs Act 2005.

(8) This section does not authorise the seizure by an SFO officer or an
accredited financial investigator of an item of property found in
Scotland.

303K Initial detention of seized property

(1) 40Property seized under section 303J may be detained for an initial period
of 6 hours.

(2) Property seized under section 303J may be detained beyond the initial
period of 6 hours only if its continued detention is authorised by a
senior officer.

(3) If the continued detention of property seized under section 303J is
authorised under subsection (2), the property may be detained for a
further period of 42 hours.

(4) Subsections (1) to (3) authorise the detention of property only for so
5long as a relevant officer continues to have reasonable grounds for
suspicion in relation to that property as described in section 303J(1) or
(2) (as the case may be).

(5) In calculating a period of hours for the purposes of this section, no
account shall be taken of—

(a) 10any Saturday or Sunday,

(b) Christmas Day,

(c) Good Friday,

(d) any day that is a bank holiday under the Banking and Financial
Dealings Act 1971 in the part of the United Kingdom within
15which the property is seized, or

(e) any day prescribed under section 8(2) of the Criminal
Procedure (Scotland) Act 1995 as a court holiday in a sheriff
court in the sheriff court district within which the property is
seized.

(6) 20“Senior officer” has the same meaning in this section as it has in section
303E.

303L Further detention of seized property

(1) The period for which property seized under section 303J, or any part of
that property, may be detained may be extended by an order made—

(a) 25in England and Wales or Northern Ireland, by a magistrates’
court;

(b) in Scotland, by the sheriff.

(2) An order under subsection (1) may not authorise the detention of any
property—

(a) 30beyond the end of the period of 6 months beginning with the
date of the order, and

(b) in the case of any further order under this section, beyond the
end of the period of 2 years beginning with the date of the first
order.

(3) 35A justice of the peace may also exercise the power of a magistrates’
court to make the first order under subsection (1) extending a particular
period of detention.

(4) An application for an order under subsection (1) may be made—

(a) in relation to England and Wales and Northern Ireland, by a
40person specified in subsection (5);

(b) in relation to Scotland, by the Scottish Ministers in connection
with their functions under section 303O or by a procurator
fiscal.

(5) The persons referred to in subsection (4)(a) are—

(a) 45the Commissioners for Her Majesty’s Revenue and Customs,

(b) a constable,

(c) an SFO officer, or

(d) an accredited financial investigator who falls within a
description specified in an order made for the purposes of this
Chapter by the Secretary of State under section 453.

(6) The court, sheriff or justice may make the order if satisfied, in relation
5to the item of property to be further detained, that—

(a) it is a listed asset,

(b) the value of it is not less than the minimum value, and

(c) condition 1 or condition 2 is met.

(7) Subsection (6)(b) does not apply where the application is for a second
10or subsequent order under this section.

(8) Condition 1 is that there are reasonable grounds for suspecting that the
property is recoverable property and that either—

(a) its continued detention is justified while its derivation is further
investigated or consideration is given to bringing (in the United
15Kingdom or elsewhere) proceedings against any person for an
offence with which the property is connected, or

(b) proceedings against any person for an offence with which the
property is connected have been started and have not been
concluded.

(9) 20Condition 2 is that there are reasonable grounds for suspecting that the
property is intended to be used in unlawful conduct and that either—

(a) its continued detention is justified while its intended use is
further investigated or consideration is given to bringing (in the
United Kingdom or elsewhere) proceedings against any person
25for an offence with which the property is connected, or

(b) proceedings against any person for an offence with which the
property is connected have been started and have not been
concluded.

(10) Where an application for an order under subsection (1) relates to an
30item of property seized under section 303J(2), the court, sheriff or
justice may make the order if satisfied that—

(a) the item of property is a listed asset,

(b) condition 1 or 2 is met in respect of part of the item,

(c) the value of that part is not less than the minimum value, and

(d) 35it is not reasonably practicable to detain only that part.

(11) Subsection (10)(c) does not apply where the application is for a second
or subsequent order under this section

(12) Where an application for an order under subsection (1) is made in
respect of two or more items of property that were seized at the same
40time and by the same person, this section is to apply as if the value of
each item was equal to the aggregate value of all of those items.

(13) The references in subsection (12) to the value of an item are to be read
as including references to the value of part of an item where subsection
(10) applies in relation to one or more of the items in respect of which
45the application under subsection (1) is made.

(14) An order under subsection (1) must provide for notice to be given to
persons affected by it.

303M Testing and safekeeping of property seized under section 303J

(1) A relevant officer may carry out (or arrange for the carrying out of) tests
on any item of property seized under section 303J for the purpose of
establishing whether it is a listed asset.

(2) 5A relevant officer must arrange for any item of property seized under
section 303J to be safely stored throughout the period during which it
is detained under this Chapter.

303N Release of detained property

(1) This section applies while any property is detained under section 303K
10or 303L.

(2) A magistrates’ court or (in Scotland) the sheriff may direct the release
of the whole or any part of the property if the following condition is
met.

(3) The condition is that the court or sheriff is satisfied, on an application
15by the person from whom the property was seized, that the conditions
in section 303K or 303L (as the case may be) for the detention of the
property are no longer met in relation to the property to be released.

(4) A relevant officer or (in Scotland) a procurator fiscal may, after
notifying the magistrates’ court, sheriff or justice under whose order
20property is being detained, release the whole or any part of it if satisfied
that the detention of the property to be released is no longer justified.

Forfeiture

303O Forfeiture

(1) While property is detained under this Chapter, an application for the
25forfeiture of the whole or any part of it may be made—

(a) to a magistrates’ court by a person specified in subsection (2);

(b) to the sheriff by the Scottish Ministers.

(2) The persons referred to in subsection (1)(a) are—

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

(b) 30a constable,

(c) an SFO officer, or

(d) an accredited financial investigator who falls within a
description specified in an order made for the purposes of this
Chapter by the Secretary of State under section 453.

(3) 35The court or sheriff may order the forfeiture of the property or any part
of it if satisfied that—

(a) the property is a listed asset, and

(b) what is to be forfeited is recoverable property or intended by
any person for use in unlawful conduct.

(4) 40Subsection (3) ceases to apply on the transfer of an application made
under this section in accordance with section 303R(1)(a) or (b).

(5) Where an application for the forfeiture of any property is made under
this section, the property is to be detained (and may not be released
under any power conferred by this Chapter) until any proceedings in