|
| |
| |
| |
| |
(1) | A person commits an offence if he pretends to be a Commissioner or an officer |
| |
of Revenue and Customs with a view to obtaining— |
| |
(a) | admission to premises, |
| 5 |
| |
| |
(2) | A person guilty of an offence under this section shall be liable on summary |
| |
| |
(a) | imprisonment for a period not exceeding 51 weeks, |
| 10 |
(b) | a fine not exceeding level 5 on the standard scale, or |
| |
| |
(3) | In the application of this section to Scotland or Northern Ireland the reference |
| |
in subsection (2)(a) to 51 weeks shall be taken as a reference to six months. |
| |
| 15 |
(1) | A person commits an offence if without reasonable excuse he obstructs— |
| |
(a) | an officer of Revenue and Customs, |
| |
(b) | a person acting on behalf of the Commissioners or an officer of Revenue |
| |
| |
(c) | a person assisting an officer of Revenue and Customs. |
| 20 |
(2) | A person guilty of an offence under this section shall be liable on summary |
| |
| |
(a) | imprisonment for a period not exceeding 51 weeks, |
| |
(b) | a fine not exceeding level 3 on the standard scale, or |
| |
| 25 |
(3) | In the application of this section to Scotland or Northern Ireland the reference |
| |
in subsection (2)(a) to 51 weeks shall be taken as a reference to six months. |
| |
| |
(1) | A person commits an offence if he assaults an officer of Revenue and Customs. |
| |
(2) | A person guilty of an offence under this section shall be liable on summary |
| 30 |
| |
(a) | imprisonment for a period not exceeding 51 weeks, |
| |
(b) | a fine not exceeding level 5 on the standard scale, or |
| |
| |
(3) | In the application of this section to Scotland or Northern Ireland the reference |
| 35 |
in subsection (2)(a) to 51 weeks shall be taken as a reference to six months. |
| |
| |
(1) | An authorised officer of Revenue and Customs may arrest a person without |
| |
warrant if the officer reasonably suspects that the person— |
| |
(a) | has committed an offence under section 28, 29 or 30, |
| 40 |
| |
| |
|
| |
| |
(b) | is committing an offence under any of those sections, or |
| |
(c) | is about to commit an offence under any of those sections. |
| |
(2) | In subsection (1) “authorised” means authorised by the Commissioners. |
| |
(3) | Authorisation for the purposes of this section may be specific or general. |
| |
(4) | In Scotland, a constable may arrest a person without warrant if he reasonably |
| 5 |
suspects that the person— |
| |
(a) | has committed an offence under this Act, |
| |
(b) | is committing an offence under this Act, or |
| |
(c) | is about to commit an offence under this Act. |
| |
(5) | In Northern Ireland, a constable may arrest a person without warrant if the |
| 10 |
constable reasonably suspects that the person— |
| |
(a) | has committed an offence under this Act, |
| |
(b) | is committing an offence under this Act, or |
| |
(c) | is about to commit an offence under this Act. |
| |
| 15 |
32 | The Revenue and Customs Prosecutions Office |
| |
(1) | The Attorney General shall appoint an individual as Director of Revenue and |
| |
| |
(2) | The Director may, with the approval of the Minister for the Civil Service as to |
| |
terms and conditions of service, appoint staff. |
| 20 |
(3) | The Director and his staff may together be referred to as the Revenue and |
| |
Customs Prosecutions Office. |
| |
(4) | Schedule 3 (which makes provision about the Office) shall have effect. |
| |
| |
| 25 |
(a) | may institute and conduct criminal proceedings in England and Wales |
| |
relating to a criminal investigation by the Revenue and Customs, and |
| |
(b) | shall take over the conduct of criminal proceedings instituted in |
| |
England and Wales by the Revenue and Customs. |
| |
(2) | The Director shall provide such advice as he thinks appropriate, to such |
| 30 |
persons as he thinks appropriate, in relation to— |
| |
(a) | a criminal investigation by the Revenue and Customs, or |
| |
(b) | criminal proceedings instituted in England and Wales relating to a |
| |
criminal investigation by the Revenue and Customs. |
| |
(3) | In this section a reference to the Revenue and Customs is a reference to— |
| 35 |
| |
(b) | an officer of Revenue and Customs, and |
| |
(c) | a person acting on behalf of the Commissioners or an officer of Revenue |
| |
| |
(4) | The Attorney General may by order assign to the Director a function of— |
| 40 |
| |
| |
|
| |
| |
(a) | instituting criminal proceedings, |
| |
(b) | assuming the conduct of criminal proceedings, or |
| |
(c) | providing legal advice. |
| |
| |
(a) | a reference to the institution of criminal proceedings shall be construed |
| 5 |
in accordance with section 15(2) of the Prosecution of Offences Act 1985 |
| |
| |
(b) | “criminal investigation” means any process— |
| |
(i) | for considering whether an offence has been committed, |
| |
(ii) | for discovering by whom an offence has been committed, or |
| 10 |
(iii) | as a result of which an offence is alleged to have been |
| |
| |
34 | Functions: supplemental |
| |
(1) | The Director shall discharge his functions under the superintendence of the |
| |
| 15 |
(2) | The Director or an individual designated under section 35 or 37 or appointed |
| |
under section 36 must have regard to the Code for Crown Prosecutors issued |
| |
by the Director of Public Prosecutions under section 10 of the Prosecution of |
| |
| |
(a) | in determining whether proceedings for an offence should be |
| 20 |
| |
(b) | in determining what charges should be preferred, |
| |
(c) | in considering what representations to make to a magistrates’ court |
| |
| |
(d) | in determining whether to discontinue proceedings. |
| 25 |
(3) | Sections 23 and 23A of the Prosecution of Offences Act 1985 (power to |
| |
discontinue proceedings) shall apply (with any necessary modifications) to |
| |
proceedings conducted by the Director under this Act as they apply to |
| |
proceedings conducted by the Director of Public Prosecutions. |
| |
(4) | A power of the Director under an enactment to institute proceedings may be |
| 30 |
exercised to institute proceedings in England and Wales only. |
| |
| |
(1) | The Director may designate a member of the Office (to be known as a “Revenue |
| |
and Customs Prosecutor”) to exercise any function of the Director under or by |
| |
| 35 |
(2) | An individual may be designated as a Prosecutor only if he has a general |
| |
qualification within the meaning of section 71 of the Courts and Legal Services |
| |
Act 1990 (c. 41) (qualification for judicial appointments). |
| |
(3) | A Prosecutor shall act in accordance with any instructions of the Director. |
| |
36 | Conduct of prosecutions on behalf of the Office |
| 40 |
(1) | An individual who is not a member of the Office may be appointed by the |
| |
Director to exercise any function of the Director under or by virtue of section |
| |
| |
| |
| |
|
| |
| |
(a) | specified criminal proceedings, or |
| |
(b) | a specified class or description of criminal proceedings. |
| |
(2) | An individual may be appointed under this section only if he has a general |
| |
qualification within the meaning of section 71 of the Courts and Legal Services |
| |
Act 1990 (c. 41) (qualifications for judicial appointments). |
| 5 |
(3) | An individual appointed under this section shall act in accordance with any |
| |
| |
| |
| |
37 | Designation of non-legal staff |
| 10 |
(1) | The Director may designate a member of the Office— |
| |
(a) | to conduct summary bail applications, and |
| |
(b) | to conduct other ancillary magistrates’ criminal proceedings. |
| |
(2) | In carrying out a function for which he is designated under this section an |
| |
individual shall have the same powers and rights of audience as a Prosecutor. |
| 15 |
| |
(a) | “summary bail application” means an application for bail made in |
| |
connection with an offence— |
| |
(i) | which is not triable only on indictment, and |
| |
(ii) | in respect of which the accused has not been sent to the Crown |
| 20 |
| |
(b) | “ancillary magistrates’ criminal proceedings” means criminal |
| |
proceedings other than trials in a magistrates’ court. |
| |
(4) | An individual designated under this section shall act in accordance with any |
| |
| 25 |
| |
| |
| |
(1) | The Revenue and Customs Prosecutions Office may not disclose information |
| |
| 30 |
(a) | is held by the Prosecutions Office in connection with any of its |
| |
| |
(b) | relates to a person whose identity is specified in the disclosure or can |
| |
| |
| 35 |
(a) | does not apply to a disclosure which— |
| |
(i) | is made for the purposes of a function of the Prosecutions |
| |
| |
(ii) | does not contravene any restriction imposed by the Director, |
| |
(b) | does not apply to a disclosure made to Her Majesty’s Revenue and |
| 40 |
Customs in connection with a function of the Revenue and Customs |
| |
(within the meaning of section 23), |
| |
| |
| |
|
| |
| |
(c) | does not apply to a disclosure made for the purposes of a criminal |
| |
investigation or criminal proceedings (whether or not within the |
| |
| |
(d) | does not apply to a disclosure which in the opinion of the Director is |
| |
desirable for the purpose of safeguarding national security, |
| 5 |
(e) | does not apply to a disclosure made in pursuance of an order of a court, |
| |
(f) | does not apply to a disclosure made with the consent of each person to |
| |
whom the information relates, and |
| |
(g) | is subject to any other enactment. |
| |
(3) | A person commits an offence if he contravenes subsection (1). |
| 10 |
(4) | Subsection (3) does not apply to the disclosure of information about internal |
| |
administrative arrangements of the Revenue and Customs Prosecutions Office |
| |
(whether relating to a member of the Office or to another person). |
| |
(5) | It is a defence for a person charged with an offence under this section of |
| |
disclosing information to prove that he reasonably believed— |
| 15 |
(a) | that the disclosure was lawful, or |
| |
(b) | that the information had already and lawfully been made available to |
| |
| |
(6) | In this section a reference to the Revenue and Customs Prosecutions Office |
| |
| 20 |
(a) | former members of the Office, and |
| |
(b) | persons who hold or have held appointment under section 36. |
| |
(7) | A person guilty of an offence under this section shall be liable— |
| |
(a) | on conviction on indictment, to imprisonment for a term not exceeding |
| |
two years, to a fine or to both, or |
| 25 |
(b) | on summary conviction, to imprisonment for a term not exceeding 12 |
| |
months, to a fine not exceeding the statutory maximum or to both. |
| |
(8) | A prosecution for an offence under this section may be instituted in England |
| |
| |
(a) | by the Director of Revenue and Customs Prosecutions, or |
| 30 |
(b) | with the consent of the Director of Public Prosecutions. |
| |
(9) | A prosecution for an offence under this section may be instituted in Northern |
| |
| |
(a) | by the Commissioners, or |
| |
(b) | with the consent of the Director of Public Prosecutions for Northern |
| 35 |
| |
(10) | In the application of this section to Scotland or Northern Ireland the reference |
| |
in subsection (6)(b) to 12 months shall be taken as a reference to six months. |
| |
(11) | In subsection (2) the reference to an enactment does not include— |
| |
(a) | an Act of the Scottish Parliament or an instrument made under such an |
| 40 |
| |
(b) | an Act of the Northern Ireland Assembly or an instrument made under |
| |
| |
| |
| |
|
