Criminal Law Legislation Update
| Author | Joanne Clough |
| Published date | 01 August 2017 |
| Date | 01 August 2017 |
| DOI | http://doi.org/10.1177/0022018317724939 |
| Subject Matter | Criminal Law Legislation Update |
Criminal Law Legislation Update
As at 17 July 2017
Joanne Clough
Ulster University, UK
The Criminal Finances Act 2017
Serious organised crime and s ome lower level acquisitive c rime are almost entirely driv en by the
financial profit that flows from it. It is estimated that global money laundering amounts to 2.7%of
global gross domestic product which equated to US$1.6 trillion (in 2009). The National Crime Agency
believes that billions of pounds are laundered through the United Kingdom with Her Majesty’s Revenue
and Customs (HMRC) estimating that over £4.4 billion was lost due to cyberattacks in 2013/2014. The
United Kingdom’s drug trade is estimated to be worth £4 billion per year. The Criminal Finances Act
2017 received Royal Assent on 27 April 2017 and is designed to give law enforcement agencies
additional powers to recover the proceeds of crime, deal with money laundering, corruption and tax
evasion and tackle the financing of terrorism. The Act seeks to improve cooperation between private and
public sectors during investigations, enhance the law enforcement response and improve the ability to
recover the proceeds of crime.
The Act is in four parts. Part 1 deals with the proceeds of crime, money laundering, civil recovery,
enforcement powers and related offences. It creates a number of new powers that law enforcement
agencies may use to request information and seize money stored in bank accounts or other mobile stores.
Part 2 extends the appropriate money laundering and asset recovery powers to apply to investigations
under the Terrorism Act 2000 as well as the Proceeds of Crime Act 2002 (POCA). Part 3 creates two new
corporate offences of failing to prevent facilitation of tax evasion. Part 4 provides for minor and
consequential amendments to POCA and other relevant Acts of Parliament as a result of the provisions
in this statute.
The Police and Criminal Evidence Act 1984 (Application to Revenue
and Customs) (Amendment) Order 2017
The Police and Criminal Evidence Act 1984 (Application to Revenue and Customs) (Amendment) Order
2017 (SI 2017/736) amends Schedule 1 to the Police and Criminal Evidence Act 1984 (Application to
Revenue and Customs) Order 2015 (‘the 2015 Order’). It provides references to various provisions
within the Police and Criminal Evidence Act 1984 (‘PACE’) to relevant investigations conducted by
officers of Revenue and Customs or persons detained by them. A ‘relevant investigation’ is a criminal
investigation conducted by officers of HMRC which relates to a matter in relation to which HMRC has
responsibility for. The effect of the amendments is to give officers of the HMRC powers similar to those
given to a constable for the purposes of criminal investigations.
The new provisions permit HMRC officers to apply to a magistrates’ Court to extend a suspect’s pre-
charge bail period and to enter and search any premises for the purpose of arresting a person who has
failed to surrender to bail. These amendments bring the HMRC investigatory powers in line with the
The Journal of Criminal Law
2017, Vol. 81(4) 255–257
ªThe Author(s) 2017
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DOI: 10.1177/0022018317724939
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