Skip to main content

SponsoredBuild your website with Vincony

Disclaimer: This is not legal advice. Legislation and case law change. Always consult a qualified solicitor for your specific situation.

UK Law Reference
All sections of Criminal Finances Act 2017
2017 c. 22, s.19

Section 19 — Her Majesty's Revenue and Customs: new powers

This version in force from 2021-06-28

Snapshot: 2026-08-24

Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official 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.