|
| |
|
Detention and questioning of suspects and witnesses |
| |
23M | Powers relating to suspects and potential witnesses |
| |
(1) | Where an authorised officer has reasonable grounds for suspecting |
| |
that a person has committed or is committing, at any place, a |
| |
Revenue and Customs offence, the officer may require— |
| 5 |
(a) | that person, if found by the officer at that place or at any place |
| |
where the officer is entitled to be, to give— |
| |
(i) | the information mentioned in subsection (2) below; |
| |
| |
(ii) | an explanation of the circumstances which have given |
| 10 |
rise to the officer’s suspicion; |
| |
(b) | any other person whom the officer finds at that place or at |
| |
any place where the officer is entitled to be and who the |
| |
officer believes has information relating to the offence, to give |
| |
the information mentioned in subsection (2) below. |
| 15 |
| |
| |
(b) | the person’s address; |
| |
(c) | the person’s date of birth; |
| |
(d) | the person’s place of birth (in such detail as the officer |
| 20 |
considers necessary or expedient for the purpose of |
| |
establishing that person’s identity); and |
| |
(e) | the person’s nationality. |
| |
(3) | The officer may require the person mentioned in paragraph (a) of |
| |
subsection (1) above to remain with the officer while the officer (any |
| 25 |
| |
(a) | subject to subsection (4) below, verifies any information |
| |
mentioned in subsection (2) above given by the person; |
| |
(b) | subject to section (5) below, establishes whether the person |
| |
may be a person suspected of having committed a Revenue |
| 30 |
and Customs offence other than the offence in relation to |
| |
which the officer made the requirement of that person under |
| |
paragraph (a) of subsection (1) above; |
| |
(c) | notes any explanation proffered by the person. |
| |
(4) | The officer shall exercise the power under paragraph (a) of |
| 35 |
subsection (3) above only where it appears to the officer that such |
| |
verification can be obtained quickly. |
| |
(5) | The officer shall exercise the power under paragraph (b) of |
| |
subsection (3) above only where— |
| |
(a) | the person mentioned in paragraph (a) of subsection (1) |
| 40 |
above has given a name and address; and |
| |
(b) | it appears to the officer that establishing the matter |
| |
mentioned in paragraph (b) of subsection (3) above can be |
| |
| |
(6) | The officer may use reasonable force to ensure that the person |
| 45 |
mentioned in paragraph (a) of subsection (1) above remains with that |
| |
| |
|
| |
|
| |
|
(7) | The officer shall inform a person, when making a requirement of that |
| |
| |
(a) | paragraph (a) of subsection (1) above, of the officer’s |
| |
suspicion and of the general nature of the offence which the |
| |
officer suspects that the person has committed or is |
| 5 |
| |
(b) | paragraph (b) of subsection (1) above, of the officer’s |
| |
suspicion, of the general nature of the offence which the |
| |
officer suspects has been or is being committed and that the |
| |
reason for the requirement is that the officer believes the |
| 10 |
person has information relating to the offence; |
| |
(c) | subsection (3) above, why the person is being required to |
| |
| |
(d) | any of the said subsections, that failure to comply with the |
| |
requirement may constitute an offence. |
| 15 |
23N | Fingerprinting of persons suspected of offences |
| |
(1) | An authorised officer may, if the person mentioned in section |
| |
23M(1)(a) of this Act gives a name and address, require that person |
| |
| |
(a) | that person’s fingerprints; or |
| 20 |
(b) | a record, created by an approved device, of the skin on that |
| |
| |
(2) | Such fingerprints or record may be used only for the purposes of— |
| |
(a) | verifying the name and address given by the person; |
| |
(b) | establishing whether the person may be a person who is |
| 25 |
suspected of having committed any other Revenue and |
| |
| |
| and all record of such fingerprints or record shall be destroyed as |
| |
soon as possible after they have fulfilled those purposes. |
| |
(3) | The officer shall inform a person, when making a requirement of that |
| 30 |
person under subsection (1) above— |
| |
(a) | of the existence of the power to make the requirement and |
| |
why the officer proposes to exercise it in the person’s case; |
| |
| |
(b) | that failure to comply with the requirement may constitute |
| 35 |
| |
(4) | In subsection (1)(b) above, an “approved device” is any device |
| |
approved by the Scottish Ministers under section 13(8) of the |
| |
Criminal Procedure (Scotland) Act 1995. |
| |
23P | Offences arising from breach of requirements under sections 23M and |
| 40 |
| |
(1) | A person mentioned in paragraph (a) of subsection (1) of section 23M |
| |
of this Act who, having been required— |
| |
(a) | under that subsection to give the information mentioned in |
| |
subsection (2) of that section; |
| 45 |
(b) | under subsection (3) of that section to remain with an officer; |
| |
| |
|
| |
|
| |
|
(c) | under subsection (1) of section 23N of this Act to provide that |
| |
person’s fingerprints or a record such as is mentioned in |
| |
paragraph (b) of that subsection, |
| |
| fails, without reasonable excuse, to do so, shall be guilty of an offence |
| |
and liable on summary conviction to a fine not exceeding level 3 on |
| 5 |
| |
(2) | A person mentioned in paragraph (b) of subsection (1) of section 23M |
| |
of this Act who, having been required under that subsection to give |
| |
the information mentioned in subsection (2) of that section, fails, |
| |
without reasonable excuse, to do so, shall be guilty of an offence and |
| 10 |
liable on summary conviction to a fine not exceeding level 2 on the |
| |
| |
(3) | An authorised officer may arrest without warrant any person whom |
| |
the officer has reasonable grounds for suspecting has committed an |
| |
offence under subsection (1) or (2) above.” |
| 15 |
4 | In section 24 (detention and questioning by customs officers)— |
| |
| |
(i) | for “an offence punishable by imprisonment relating to an |
| |
assigned matter” substitute “a Revenue and Customs offence |
| |
punishable by imprisonment”, |
| 20 |
(ii) | for “a customs office” substitute “an office of Revenue and |
| |
| |
(iii) | for “customs office”, in the second place, substitute “office of |
| |
| |
(b) | in subsection (5), for “customs office” (in both places) substitute |
| 25 |
“office of Revenue and Customs”, |
| |
| |
(i) | for “his name and address” substitute “the information |
| |
mentioned in subsection (8A) below”, and |
| |
(ii) | for “customs office” substitute “office of Revenue and |
| 30 |
| |
(d) | after that subsection insert— |
| |
“(8A) | That information is— |
| |
| |
(b) | the person’s address; |
| 35 |
(c) | the person’s date of birth; |
| |
(d) | the person’s place of birth (in such detail as the officer |
| |
considers necessary or expedient for the purpose of |
| |
establishing that person’s identify); and |
| |
(e) | the person’s nationality.”, |
| 40 |
(e) | omit subsection (9), and |
| |
(f) | the heading accordingly becomes “Detention and questioning at |
| |
office of Revenue and Customs”. |
| |
5 | In section 25(1) (right to have someone informed of the fact of detention)— |
| |
(a) | for “a customs office” substitute “an office of Revenue and Customs”, |
| 45 |
| |
(b) | for “customs office”, in the second and third places, substitute “office |
| |
| |
|
| |
|
| |
|
6 | In section 26 (detention in connection with drug smuggling offences), for “a |
| |
customs office” (in both places) substitute “an office of Revenue and |
| |
| |
7 | After that section insert— |
| |
| 5 |
| |
| Where an authorised officer has reasonable grounds for suspecting |
| |
that a Revenue and Customs offence has been or is being committed, |
| |
the officer may arrest without warrant any person whom the officer |
| |
has reasonable grounds for suspecting to be guilty of the offence. |
| 10 |
| |
26B | Interpretation of Part 3 etc |
| |
(1) | In this Part of this Act— |
| |
“authorised officer” means an officer acting with the authority |
| |
(which may be general or specific) of the Commissioners for |
| 15 |
Her Majesty’s Revenue and Customs; |
| |
“office of Revenue and Customs” means premises wholly or |
| |
partly occupied by Her Majesty’s Revenue and Customs; and |
| |
“officer” means an officer of Revenue and Customs. |
| |
(2) | In any proceedings (whether civil or criminal) under or arising from |
| 20 |
this Part of this Act, a certificate of the Commissioners for Her |
| |
Majesty’s Revenue and Customs that an officer had authority to |
| |
exercise a power or function conferred by a provision of this Part |
| |
shall be conclusive proof of that fact.” |
| |
Criminal Procedure (Scotland) Act 1995 (c. 46) |
| 25 |
8 | Section 307 of the Criminal Procedure (Scotland) Act 1995 (interpretation) is |
| |
| |
9 | In subsection (1), in the definition of “officer of law”, for paragraph (ba) |
| |
| |
“(ba) | subject to subsection (1A) below, an officer of Revenue and |
| 30 |
Customs acting with the authority (which may be general |
| |
or specific) of the Commissioners for Her Majesty’s |
| |
| |
10 | After that subsection insert— |
| |
“(1A) | The inclusion of officers of Revenue and Customs as “officers of law” |
| 35 |
shall not have effect in relation to any matter specified in— |
| |
(a) | section 54(4)(b) or (f) of; or |
| |
(b) | paragraphs 3, 7, 10, 13 to 15, 19 or 24 to 29 of Schedule 1 to, |
| |
| the Commissioners for Revenue and Customs Act 2005 (former |
| |
| 40 |
(1B) | In any proceedings (whether civil or criminal) under or arising from |
| |
this Act, a certificate of the Commissioners for Her Majesty’s |
| |
|
| |
|
| |
|
Revenue and Customs that an officer of Revenue and Customs had |
| |
the authority to exercise a power or function conferred by a |
| |
provision of this Act shall be conclusive evidence of that fact.” |
| |
Criminal Justice and Police Act 2001 (c. 16) |
| |
11 | The Criminal Justice and Police Act 2001 is amended as follows. |
| 5 |
12 | In section 63(2) (powers to obtain hard copies etc of information stored in |
| |
electronic form), after paragraph (g) insert— |
| |
“(ga) | section 23E(5)(b) (as read with section 23K(2)) of the Criminal |
| |
Law (Consolidation) (Scotland) Act 1995;”. |
| |
| 10 |
(a) | in Part 1, after paragraph 59 insert— |
| |
“Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39) |
| |
59A | The power of seizure conferred by section 23E(3) of the |
| |
Criminal Law (Consolidation) (Scotland) Act 1995 (seizure |
| |
of evidence of Revenue and Customs offences).”, and |
| 15 |
(b) | in Part 2, after paragraph 81 insert— |
| |
“Criminal Law (Consolidation) (Scotland) Act 1995 (c. 39) |
| |
81A | The power of seizure conferred by section 23E(3) (as read |
| |
with section 23E(5)(c)) of the Criminal Law |
| |
(Consolidation) (Scotland) Act 1995 (seizure of evidence of |
| 20 |
Revenue and Customs offences).” |
| |
14 (1) | The amendments made by this Schedule come into force in accordance with |
| |
provision made by the Treasury by order. |
| |
(2) | The power to make an order under this paragraph is exercisable by statutory |
| |
| 25 |
| |
| |
| |
| |
| |
Error in taxpayer’s document |
| 30 |
1 (1) | A penalty is payable by a person (P) where— |
| |
(a) | P gives HMRC a document of a kind listed in the Table below, and |
| |
(b) | HMRC think that Conditions 1 and 2 are satisfied. |
| |
(2) | Condition 1 is that the document contains an inaccuracy which amounts to, |
| |
| 35 |
(a) | an understatement of P’s liability to tax, |
| |
(b) | a false or inflated statement of a loss by P, or |
| |
|
| |
|
| |
|
| | | | | | Income tax, capital gains tax, |
| Any document which is likely to be |
| | | | | relied upon by HMRC to determine, |
| | | | | without further inquiry, a question |
| | | | | | | 5 | | | (a) | P’s liability to tax, |
| | | | | (b) | payments by P by way of |
| | | | | or in connection with tax, |
| | | | | (c) | any other payment by P |
| | | | | (including penalties), or |
| | 10 | | | (d) | repayments, or any other |
| | | | | kind of payment or credit, |
| | | | | | | |
|
|
| |
2 (1) | A penalty is payable by a person (P) where— |
| 15 |
(a) | an assessment issued to P by HMRC understates P’s liability to tax, |
| |
| |
(b) | HMRC think that P has failed to take reasonable steps to notify them, |
| |
within the period of 30 days beginning with the date of the |
| |
assessment, that it is an under-assessment. |
| 20 |
(2) | In deciding what steps (if any) were reasonable HMRC must consider— |
| |
(a) | whether P knew, or should have known, about the under- |
| |
| |
(b) | what steps would have been reasonable to take to notify HMRC. |
| |
(3) | In sub-paragraph (1) “tax” means— |
| 25 |
| |
| |
| |
| |
| 30 |
3 (1) | Inaccuracy in a document given by P to HMRC is— |
| |
(a) | “careless” if the inaccuracy is due to failure by P to take reasonable |
| |
| |
(b) | “deliberate but not concealed” if the inaccuracy is deliberate but P |
| |
does not make arrangements to conceal it, and |
| 35 |
(c) | “deliberate and concealed” if the inaccuracy is deliberate and P |
| |
makes arrangements to conceal it (for example, by submitting false |
| |
evidence in support of an inaccurate figure). |
| |
(2) | An inaccuracy in a document given by P to HMRC, which was neither |
| |
careless nor deliberate when the document was given, is to be treated as |
| 40 |
careless if HMRC think that P— |
| |
(a) | discovered the inaccuracy at some later time, and |
| |
(b) | did not take reasonable steps to inform HMRC. |
| |
|
| |
|