Commissioners for Revenue and Customs Bill

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Commissioners for Revenue and Customs Bill

Commissioners for Revenue and Customs Bill
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(b)
in a case where it is carried out partly in Scotland, to the extent that it is
carried out there.
(5)
Regulations under subsection (1)—
(a)
shall be made by statutory instrument, and
(b)
shall be subject to annulment in pursuance of a resolution of either
5
House of Parliament.
(6)
In this section—
(a)
“the Scottish inspectors” means the inspectors of constabulary
appointed under section 33(1) of the Police (Scotland) Act 1967 (c. 77),
and
10
(b)
“the Northern Ireland inspectors” means the inspectors of constabulary
appointed under section 41(1) of the Police (Northern Ireland) Act 1998
(c. 32).
28
Complaints and misconduct: England and Wales
(1)
The Treasury may make regulations conferring functions on the Independent
15
Police Complaints Commission in relation to—
(a)
the Commissioners for Her Majesty’s Revenue and Customs, and
(b)
officers of Revenue and Customs.
(2)
Regulations under subsection (1)—
(a)
may apply (with or without modification) or make provision similar to
20
any provision of or made under Part 2 of the Police Reform Act 2002
(c. 30) (complaints);
(b)
may confer on the Independent Police Complaints Commission, or on
a person acting on its behalf, a power of a kind conferred by this Act or
another enactment on an officer of Revenue and Customs;
25
(c)
may make provision for payment by the Commissioners to or in respect
of the Independent Police Complaints Commission.
(3)
The Independent Police Complaints Commission and the Parliamentary
Commissioner for Administration may disclose information to each other for
the purposes of the exercise of a function—
30
(a)
by virtue of this section, or
(b)
under the Parliamentary Commissioner Act 1967 (c. 13).
(4)
The Independent Police Complaints Commission and the Parliamentary
Commissioner for Administration may jointly investigate a matter in relation
to which—
35
(a)
the Independent Police Complaints Commission has functions by
virtue of this section, and
(b)
the Parliamentary Commissioner for Administration has functions by
virtue of the Parliamentary Commissioner Act 1967.
(5)
Regulations under subsection (1)—
40
(a)
shall be made by statutory instrument, and
(b)
shall be subject to annulment in pursuance of a resolution of either
House of Parliament.
(6)
Regulations under subsection (1) shall relate to the Commissioners or officers
of Revenue and Customs only in so far as their functions are exercised in or in
45
relation to England and Wales.

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29
Confidentiality, &c.
(1)
Where Her Majesty’s Inspectors of Constabulary, the Scottish inspectors or the
Northern Ireland inspectors obtain information in the course of exercising a
function by virtue of section 27—
(a)
they may not disclose it without the consent of the Commissioners, and
5
(b)
they may not use it for any purpose other than the exercise of the
function by virtue of section 27.
(2)
A report of an inspection by virtue of section 27 may not include information
relating to a specified person without his consent.
(3)
Where the Independent Police Complaints Commission or a person acting on
10
its behalf obtains information from the Commissioners or an officer of Revenue
and Customs, or from the Parliamentary Commissioner for Administration, in
the course of exercising a function by virtue of section 28—
(a)
the Commission or person shall comply with any restriction on
disclosure imposed by regulations under that section (and those
15
regulations may, in particular, prohibit disclosure generally or only in
specified circumstances or only without the consent of the
Commissioners), and
(b)
the Commission or person may not use the information for any purpose
other than the exercise of the function by virtue of that section.
20
(4)
A person commits an offence if he contravenes a provision of this section.
(5)
It is a defence for a person charged with an offence under this section of
disclosing or using information to prove that he reasonably believed—
(a)
that the disclosure or use was lawful, or
(b)
that the information had already and lawfully been made available to
25
the public.
(6)
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
(b)
on summary conviction, to imprisonment for a term not exceeding 12
30
months, to a fine not exceeding the statutory maximum or to both.
(7)
A prosecution for an offence under this section may be instituted in England
and Wales only—
(a)
by the Director of Revenue and Customs Prosecutions, or
(b)
with the consent of the Director of Public Prosecutions.
35
(8)
A prosecution for an offence under this section may be instituted in Northern
Ireland only—
(a)
by the Commissioners, or
(b)
with the consent of the Director of Public Prosecutions for Northern
Ireland.
40
(9)
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.
(10)
In this section a reference to the Scottish inspectors or the Northern Ireland
inspectors has the same meaning as in section 27.

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Offences
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Impersonation
(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
(b)
information, or
(c)
any other benefit.
(2)
A person guilty of an offence under this section shall be liable on summary
conviction to—
(a)
imprisonment for a period not exceeding 51 weeks,
10
(b)
a fine not exceeding level 5 on the standard scale, or
(c)
both.
(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.
31
Obstruction
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
and Customs, or
(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
conviction to—
(a)
imprisonment for a period not exceeding 51 weeks,
(b)
a fine not exceeding level 3 on the standard scale, or
(c)
both.
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.
32
Assault
(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
conviction to—
(a)
imprisonment for a period not exceeding 51 weeks,
(b)
a fine not exceeding level 5 on the standard scale, or
(c)
both.
(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.
33
Power of arrest
(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 30, 31 or 32,
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Commissioners for Revenue and Customs Bill
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(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.
(5)
In Scotland or Northern Ireland, a constable may arrest a person without
5
warrant if the 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.
Prosecutions
10
34
The Revenue and Customs Prosecutions Office
(1)
The Attorney General shall appoint an individual as Director of Revenue and
Customs Prosecutions.
(2)
The Director may, with the approval of the Minister for the Civil Service as to
terms and conditions of service, appoint staff.
15
(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.
35
Functions
(1)
The Director—
20
(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
25
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—
30
(a)
the Commissioners,
(b)
an officer of Revenue and Customs, and
(c)
a person acting on behalf of the Commissioners or an officer of Revenue
and Customs.
(4)
The Attorney General may by order assign to the Director a function of—
35
(a)
instituting criminal proceedings,
(b)
assuming the conduct of criminal proceedings, or
(c)
providing legal advice.
(5)
In this section—

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(a)
a reference to the institution of criminal proceedings shall be construed
in accordance with section 15(2) of the Prosecution of Offences Act 1985
(c. 23), and
(b)
“criminal investigation” means any process—
(i)
for considering whether an offence has been committed,
5
(ii)
for discovering by whom an offence has been committed, or
(iii)
as a result of which an offence is alleged to have been
committed.
36
Functions: supplemental
(1)
The Director shall discharge his functions under the superintendence of the
10
Attorney General.
(2)
The Director or an individual designated under section 37 or 39 or appointed
under section 38 must have regard to the Code for Crown Prosecutors issued
by the Director of Public Prosecutions under section 10 of the Prosecution of
Offences Act 1985—
15
(a)
in determining whether proceedings for an offence should be
instituted,
(b)
in determining what charges should be preferred,
(c)
in considering what representations to make to a magistrates’ court
about mode of trial, and
20
(d)
in determining whether to discontinue proceedings.
(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.
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(4)
A power of the Director under an enactment to institute proceedings may be
exercised to institute proceedings in England and Wales only.
37
Prosecutors
(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
30
virtue of section 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.
35
38
Conduct of prosecutions on behalf of the Office
(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
35 in relation to—
(a)
specified criminal proceedings, or
40
(b)
a specified class or description of criminal proceedings.

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(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).
(3)
An individual appointed under this section shall act in accordance with any
instructions of—
5
(a)
the Director, or
(b)
a Prosecutor.
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Designation of non-legal staff
(1)
The Director may designate a member of the Office—
(a)
to conduct summary bail applications, and
10
(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.
(3)
In subsection (1)—
(a)
“summary bail application” means an application for bail made in
15
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
Court for trial, and
(b)
“ancillary magistrates’ criminal proceedings” means criminal
20
proceedings other than trials in a magistrates’ court.
(4)
An individual designated under this section shall act in accordance with any
instructions of—
(a)
the Director, or
(b)
a Prosecutor.
25
40
Confidentiality
(1)
The Revenue and Customs Prosecutions Office may not disclose information
which—
(a)
is held by the Prosecutions Office in connection with any of its
functions, and
30
(b)
relates to a person whose identity is specified in the disclosure or can
be deduced from it.
(2)
But subsection (1)—
(a)
does not apply to a disclosure which—
(i)
is made for the purposes of a function of the Prosecutions
35
Office, and
(ii)
does not contravene any restriction imposed by the Director,
(b)
does not apply to a disclosure made to Her Majesty’s Revenue and
Customs in connection with a function of the Revenue and Customs
(within the meaning of section 25),
40
(c)
does not apply to a disclosure made for the purposes of a criminal
investigation or criminal proceedings (whether or not within the
United Kingdom),

Commissioners for Revenue and Customs Bill
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(d)
does not apply to a disclosure which in the opinion of the Director is
desirable for the purpose of safeguarding national security,
(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
5
(g)
is subject to any other enactment.
(3)
A person commits an offence if he contravenes subsection (1).
(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).
10
(5)
It is a defence for a person charged with an offence under this section of
disclosing information to prove that he reasonably believed—
(a)
that the disclosure was lawful, or
(b)
that the information had already and lawfully been made available to
the public.
15
(6)
In this section a reference to the Revenue and Customs Prosecutions Office
includes a reference to—
(a)
former members of the Office, and
(b)
persons who hold or have held appointment under section 38.
(7)
A person guilty of an offence under this section shall be liable—
20
(a)
on conviction on indictment, to imprisonment for a term not exceeding
two years, to a fine or to both, or
(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
25
and Wales only—
(a)
by the Director of Revenue and Customs Prosecutions, or
(b)
with the consent of the Director of Public Prosecutions.
(9)
A prosecution for an offence under this section may be instituted in Northern
Ireland only—
30
(a)
by the Commissioners, or
(b)
with the consent of the Director of Public Prosecutions for Northern
Ireland.
(10)
In the application of this section to Scotland or Northern Ireland the reference
in subsection (7)(b) to 12 months shall be taken as a reference to six months.
35
(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
Act, or
(b)
an Act of the Northern Ireland Assembly or an instrument made under
such an Act.
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41
Disclosure of information to Director of Revenue and Customs Prosecutions
(1)
A person specified in subsection (2) may disclose information held by him to
the Director for a purpose connected with a specified investigation or
prosecution.