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The Serious Crime Act 2007 (Disclosure of Information by Revenue and Customs) Order 2008

S.I. 2008/403 · Made 19 February 2008

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

revenue and customs

disclosure of information

Made 19th February 2008

Laid before Parliament 19th February 2008

Coming into force 11th March 2008

The Treasury make the following Order in exercise of the powers conferred by sections 85(7) and 89(1) of the Serious Crime Act 2007f1:

Annotations to the whole text

Footnotes

f1

2007 c.27; section 85(9) defines “specified” as meaning specified in an order made by the Treasury.

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Disclosure of information by Revenue and Customs
  4. Signature
  5. Explanatory note

1Citation and commencement

This Order may be cited as the Serious Crime Act 2007 (Disclosure of Information by Revenue and Customs) Order 2008 and shall come into force on 11th March 2008.

2Interpretation

In this Order “the CAB” means the Criminal Assets Bureau in Ireland established under section 3(1) of the Criminal Assets Bureau Act 1996f1.

3Disclosure of information by Revenue and Customs

The following persons are specified in relation to the CAB for the purposes of section 85(7) of the Serious Crime Act 2007 (disclosure of information by Revenue and Customs)—

(a)

the Chief Bureau Officer;

(b)

the bureau legal officer; and

(c)

any person appointed as a bureau officer under section 8 of the Criminal Assets Bureau Act 1996.

Signature

Steve McCabe

Frank Roy

Two of the Lord’s Commissioners of Her Majesty’s Treasury

19th February 2008

Explanatory note

(This note is not part of the Order)

Section 85(2)(a) of the Serious Crime Act 2007 contains an information-sharing gateway that permits confidential information held by Her Majesty’s Revenue and Customs to be disclosed by or with the authority of the Commissioners for Revenue and Customs to the CAB for the purpose of enabling the CAB to exercise any of its functions in connection with the identification of proceeds of crime, the bringing of civil proceedings for enforcement purposes in relation to proceeds of crime and the taking of other action in relation to proceeds of crime. Article 3 of this Order specifies the persons in relation to the CAB to whom such a disclosure may be made.