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Criminal Finances Act 2017 in Scotland

2017 c. 22 · Enacted 27 April 2017 · Extends to United Kingdom

Not fully up to date. 1 change made by later legislation has not yet been written into this text, which is revised to 29 June 2026.

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s. 32(5)(6)omittedCrime and Policing Act 2026 Sch. 22 para. 37

An Act to amend the Proceeds of Crime Act 2002; make provision in connection with terrorist property; create corporate offences for cases where a person associated with a body corporate or partnership facilitates the commission by another person of a tax evasion offence; and for connected purposes.

[27th April 2017]

Be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Contents

  1. Part 1: Proceeds of crime
  2. Chapter 1: Investigations
  3. 1Unexplained wealth orders: England and Wales and Northern Ireland
  4. 2Interim freezing orders
  5. 3External assistance
  6. Unexplained wealth orders: Scotland
  7. 4Unexplained wealth orders: Scotland
  8. 5Interim freezing orders
  9. 6External assistance
  10. Disclosure orders
  11. 8Disclosure orders: Scotland
  12. Beneficial ownership
  13. 9Co-operation: beneficial ownership information
  14. Chapter 2: Money laundering
  15. 10Power to extend moratorium period
  16. 11Sharing of information within the regulated sector
  17. 12Further information orders
  18. Chapter 3: Civil Recovery
  19. Meaning of “unlawful conduct": gross human rights abuses or violations
  20. 13Unlawful conduct: gross human rights abuses or violations
  21. Forfeiture
  22. 14Forfeiture of cash
  23. 15Forfeiture of certain personal (or moveable) property
  24. 16Forfeiture of money held in bank and building society accounts
  25. Chapter 4: Enforcement powers and related offences
  26. Extension of powers
  27. 17Serious Fraud Office
  28. 18Her Majesty's Revenue and Customs: removal of restrictions
  29. 19Her Majesty's Revenue and Customs: new powers
  30. 20Financial Conduct Authority
  31. 21Immigration officers
  32. Assault and obstruction offences
  33. 24External requests, orders and investigations
  34. 25Obstruction offence in relation to immigration officers
  35. Chapter 5: Miscellaneous
  36. Miscellaneous provisions relating to Scotland
  37. 28Seized money
  38. 29Recovery orders relating to heritable property
  39. 30Money received by administrators
  40. Other miscellaneous provisions
  41. 31Accredited financial investigators
  42. 32Reconsideration of discharged orders
  43. 33Confiscation investigations: determination of the available amount
  44. 34Confiscation orders and civil recovery: minor amendments
  45. Part 2: Terrorist property
  46. Disclosures of information
  47. 35Disclosure orders
  48. 36Sharing of information within the regulated sector
  49. 37Further information orders
  50. Civil recovery
  51. 38Forfeiture of terrorist cash
  52. 39Forfeiture of certain personal (or moveable) property
  53. 40Forfeiture of money held in bank and building society accounts
  54. Counter-terrorism financial investigators
  55. 41Extension of powers to financial investigators
  56. Enforcement in other parts of United Kingdom
  57. 43Enforcement in other parts of United Kingdom
  58. Part 3: Corporate offences of failure to prevent facilitation of tax evasion
  59. Preliminary
  60. 44Meaning of relevant body and acting in the capacity of an associated person
  61. Failure of relevant bodies to prevent tax evasion facilitation offences by associated persons
  62. 45Failure to prevent facilitation of UK tax evasion offences
  63. 46Failure to prevent facilitation of foreign tax evasion offences
  64. Guidance about prevention procedures
  65. 47Guidance about preventing facilitation of tax evasion offences
  66. Offences: general and supplementary provision
  67. 48Offences: extra-territorial application and jurisdiction
  68. 49Consent to prosecution under section 46
  69. 50Offences by partnerships: supplementary
  70. Consequential amendments and interpretation
  71. 51Consequential amendments
  72. 52Interpretation of Part 3
  73. Part 4: General
  74. 53Minor and consequential amendments
  75. 54Power to make consequential provision
  76. 55Section 54: procedural requirements
  77. 56Financial provision
  78. 57Extent
  79. 58Commencement
  80. 59Short title
  81. Schedule 1: Powers of members of staff of Serious Fraud Office
  82. 1Paragraph 1
  83. 2Paragraph 2
  84. 11Paragraph 11
  85. 12Paragraph 12
  86. 13Paragraph 13
  87. 14Paragraph 14
  88. 15Paragraph 15
  89. 16Paragraph 16
  90. 17Paragraph 17
  91. 18Paragraph 18
  92. 19Paragraph 19
  93. 20Paragraph 20
  94. 21Paragraph 21
  95. 22Paragraph 22
  96. 23Paragraph 23
  97. 26Paragraph 26
  98. Schedule 2: Disclosure orders
  99. 1Paragraph 1
  100. 2Paragraph 2
  101. 4Paragraph 4
  102. Schedule 3: Forfeiture of certain personal (or moveable) property
  103. 1Paragraph 1
  104. 2Paragraph 2
  105. 3Paragraph 3
  106. Schedule 4: Forfeiture of money held in bank and building society accounts
  107. 1Paragraph 1
  108. 2Paragraph 2
  109. 3Paragraph 3
  110. Schedule 5: Minor and consequential amendments
  111. Prescription and Limitation (Scotland) Act 1973 (c. 52)
  112. 1Paragraph 1
  113. Limitation Act 1980 (c. 58)
  114. 2Paragraph 2
  115. Civil Jurisdiction and Judgments Act 1982 (c. 27)
  116. 3Paragraph 3
  117. Criminal Justice Act 1987 (c. 38)
  118. 4Paragraph 4
  119. Limitation (Northern Ireland) Order 1989 (S.I. 1989/1339 (N.I. 11))
  120. 5Paragraph 5
  121. Data Protection Act 1998 (c. 29)
  122. 6Paragraph 6
  123. 7Paragraph 7
  124. 8Paragraph 8
  125. Terrorism Act 2000 (c. 11)
  126. 9Paragraph 9
  127. 10Paragraph 10
  128. 11Paragraph 11
  129. 12Paragraph 12
  130. 13Paragraph 13
  131. Anti-terrorism, Crime and Security Act 2001 (c. 24)
  132. 14Paragraph 14
  133. 15Paragraph 15
  134. 16Paragraph 16
  135. Proceeds of Crime Act 2002 (c. 29)
  136. 17Paragraph 17
  137. 18Paragraph 18
  138. 19Paragraph 19
  139. 20Paragraph 20
  140. 21Paragraph 21
  141. 22Paragraph 22
  142. 23Paragraph 23
  143. 24Paragraph 24
  144. 25Paragraph 25
  145. 26Paragraph 26
  146. 27Paragraph 27
  147. 28Paragraph 28
  148. 29Paragraph 29
  149. 30Paragraph 30
  150. 31Paragraph 31
  151. 32Paragraph 32
  152. 33Paragraph 33
  153. 34Paragraph 34
  154. 35Paragraph 35
  155. 36Paragraph 36
  156. 37Paragraph 37
  157. 38Paragraph 38
  158. 39Paragraph 39
  159. 40Paragraph 40
  160. 41Paragraph 41
  161. 42Paragraph 42
  162. 43Paragraph 43
  163. 44Paragraph 44
  164. 45Paragraph 45
  165. 46Paragraph 46
  166. 47Paragraph 47
  167. 48Paragraph 48
  168. 49Paragraph 49
  169. 50Paragraph 50
  170. 51Paragraph 51
  171. 52Paragraph 52
  172. 53Paragraph 53
  173. 54Paragraph 54
  174. 55Paragraph 55
  175. 56Paragraph 56
  176. 57Paragraph 57
  177. 58Paragraph 58
  178. 59Paragraph 59
  179. 60Paragraph 60
  180. 61Paragraph 61
  181. 62Paragraph 62
  182. 63Paragraph 63
  183. 64Paragraph 64
  184. 65Paragraph 65
  185. 66Paragraph 66
  186. 67Paragraph 67
  187. 68Paragraph 68
  188. 69Paragraph 69
  189. 70Paragraph 70
  190. 71Paragraph 71
  191. 72Paragraph 72
  192. 73Paragraph 73
  193. 74Paragraph 74
  194. 75Paragraph 75
  195. 76Paragraph 76
  196. 77Paragraph 77
  197. 78Paragraph 78
  198. 79Paragraph 79
  199. 80Paragraph 80
  200. 81Paragraph 81
  201. 82Paragraph 82
  202. 83Paragraph 83
  203. 84Paragraph 84
  204. 85Paragraph 85
  205. 86Paragraph 86
  206. 87Paragraph 87
  207. 88Paragraph 88
  208. Homelessness etc. (Scotland) Act 2003 (asp 10)
  209. 89Paragraph 89
  210. Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3)
  211. 90Paragraph 90
  212. 91Paragraph 91
  213. 92Paragraph 92
  214. 93Paragraph 93