{
  "url": "https://openlegislation.uk/criminal-finances-act-2017/section-19",
  "json_url": "https://openlegislation.uk/criminal-finances-act-2017/section-19.json",
  "legislation": "ukpga/2017/22",
  "legislation_title": "Criminal Finances Act 2017",
  "legislation_url": "https://openlegislation.uk/criminal-finances-act-2017",
  "path": "section/19",
  "kind": "section",
  "number": "19",
  "heading": "Her Majesty's Revenue and Customs: new powers",
  "text": "(1) The Proceeds of Crime Act 2002 is amended as follows.\n(2) In section 316 (civil recovery of the proceeds etc of unlawful conduct: general interpretation), in the definition of “enforcement authority” in subsection (1)—\n(a) in paragraph (a), before “the National Crime Agency,” insert “ Her Majesty's Revenue and Customs, ”;\n(b) in paragraph (c), before “the National Crime Agency,” insert “ Her Majesty's Revenue and Customs, ”.\n(3) In section 378 (appropriate officers and senior appropriate officers for purposes of investigations under Part 8), for subsection (3) substitute—\n“(3) In relation to a civil recovery investigation these are appropriate officers—\n(a) a National Crime Agency officer;\n(b) the relevant Director;\n(c) an officer of Revenue and Customs.\n(3ZA) In relation to a civil recovery investigation these are senior appropriate officers—\n(a) a senior National Crime Agency officer;\n(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.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 19 in force at 31.1.2018 for E.W.S. in so far as not already in force by S.I. 2018/78, reg. 3(f)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 19 in force at 28.6.2021 for N.I. in so far as not already in force by S.I. 2021/724, reg. 2(1)(i)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "S. 19 in force at Royal Assent for specified purposes, see s. 58"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/22/section/19",
    "retrieved_at": "2026-10-29T09:05:28.203412+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}