(1) This section applies if a person who is made bankrupt in England and Wales has made a tainted gift (whether directly or indirectly).
(2) No order may be made under section 339, 340 or 423 of the 1986 Act (avoidance of certain transactions) in respect of the making of the gift at any time when—
(a) any property of the recipient of the tainted gift is subject to a restraint order under section 41, 120 or 190, ...
(aa) such property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P,
(b) there is in force in respect of such property an order under section 50, ... 128(3), or 198., or
(c) there is in force in respect of such property an order under section 67A, 131A or 215A.
(3) Any order made under section 339, 340 or 423 of the 1986 Act after an order mentioned in subsection (2)(a), (b) or (c) is discharged must take into account any realisation under Part 2, 3 or 4 of this Act of property held by the recipient of the tainted gift.
(4) A person makes a tainted gift for the purposes of this section if he makes a tainted gift within the meaning of Part 2, 3 or 4.
(5) In a case where a petition in bankruptcy was presented or a receiving order or adjudication in bankruptcy was made before 29 December 1986 (when the 1986 Act came into force) this section has effect with the substitution for a reference to section 339, 340 or 423 of the 1986 Act of a reference to section 27, 42 or 44 of the 1914 Act.
(1) This section applies if an award of sequestration is made in Scotland.
(2) The following property is excluded from the debtor's estate for the purposes of the 2016 Act—
(a) property for the time being subject to a restraint order which was made under section 41, 120 or 190 before the award of sequestration;
(b) property for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P;
(c) property in respect of which an order under section 50, 128(3) or 198 is in force;
(d) property in respect of which an order under section 67A, 131A or 215A is in force.
(3) Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the award of sequestration.
(4) It shall not be competent to submit a claim in relation to a confiscation order to the trustee in the sequestration in accordance with section 122 of the 2016 Act; and the reference here to a confiscation order is to any confiscation order that has been or may be made against the debtor under Part 2, 3 or 4 of this Act.
(5) If at any time in the period before the award of sequestration is made an interim trustee stands appointed under section 54(1) of the 2016 Act and any property in the debtor’s estate is at that time subject to a restraint order made under section 41, 120 or 190, the powers conferred on the trustee by virtue of that Act do not apply to property then subject to the restraint order.
(1) If an award of sequestration is made in Scotland the powers referred to in subsection (2) must not be exercised in relation to the property referred to in subsection (3).
(2) These are the powers—
(a) the powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ;
(b) the powers conferred on a court by sections 120 to 136 and Schedule 3 , the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3);
(c) the powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198 .
(3) This is the property—
(a) property which is for the time being comprised in the whole estate of the debtor within the meaning of section 79 of the 2016 Act;
(b) any income of the debtor which has been ordered under section 90 or 95 of that Act to be paid to the trustee in the sequestration ;
(c) any estate which under section 79(4) or 86(4) and (5) of that Act vests in the trustee in the sequestration ;
(d) in a case where a confiscation order has been made under section 6 or 156 of this Act, any sums remaining in the hands of a receiver appointed under section 50 or 198 of this Act after the amount required to be paid under the confiscation order has been fully paid;
(e) in a case where a confiscation order has been made under section 92 of this Act, any sums remaining in the hands of an administrator appointed under section 128 of this Act after the amount required to be paid under the confiscation order has been fully paid.
(f) in a case where a confiscation order has been made under section 6, 92 or 156 of this Act, any sums remaining in the hands of an appropriate officer after the amount required to be paid under the confiscation order has been fully paid under section 67D(2)(c), 131D(2)(c) or 215D(2)(c).
(4) But nothing in the 2016 Act must be taken to restrict (or enable the restriction of) the powers referred to in subsection (2).
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) This section applies if a person whose estate is sequestrated in Scotland has made a tainted gift (whether directly or indirectly).
(2) No decree may be granted under the Bankruptcy Act 1621 (c. 18) or section 98 or 99 of the 2016 Act (gratuitous alienations and unfair preferences), or otherwise, in respect of the making of the gift at any time when—
(a) any property of the recipient of the tainted gift is subject to a restraint order under section 41, 120 or 190, ...
(aa) such property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P,
(b) there is in force in respect of such property an order under section 50, ... 128(3) or 198., or
(c) there is in force in respect of such property an order under section 67A, 131A or 215A.
(3) Any decree made under the Bankruptcy Act 1621 (c. 18) or section 98 or 99 of the 2016 Act, or otherwise, after an order mentioned in subsection (2)(a), (b) or (c) is discharged must take into account any realisation under Part 2, 3 or 4 of this Act of property held by the recipient of the tainted gift.
(4) A person makes a tainted gift for the purposes of this section if he makes a tainted gift within the meaning of Part 2, 3 or 4.
(1) This section applies if a person is adjudged bankrupt in Northern Ireland.
(2) The following property is excluded from the person's estate for the purposes of Part 9 of the 1989 Order—
(a) property for the time being subject to a restraint order which was made under section 41, 120 or 190 before the order adjudging the person bankrupt;
(b) property for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P;
(c) property in respect of which an order under section 50, 128(3) or 198 is in force;
(d) property in respect of which an order under section 67A, 131A or 215A is in force.
(3) Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the order adjudging the person bankrupt.
(4) If in the case of a debtor an interim receiver stands at any time appointed under Article 259 of the 1989 Order and any property of the debtor is then subject to a restraint order made under section 41, 120 or 190, the powers conferred on the receiver by virtue of that Order do not apply to property then subject to the restraint order.
(1) If a person is adjudged bankrupt in Northern Ireland the powers referred to in subsection (2) must not be exercised in relation to the property referred to in subsection (3).
(2) These are the powers—
(a) the powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ;
(b) the powers conferred on a court by sections 120 to 136 and Schedule 3, the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3);
(c) the powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198.
(3) This is the property—
(a) property which is for the time being comprised in the bankrupt’s estate for the purposes of Part 9 of the 1989 Order;
(b) property in respect of which his trustee in bankruptcy may (without leave of the court) serve a notice under Article 280 or 281 of the 1989 Order (after-acquired property etc);
(c) property which is to be applied for the benefit of creditors of the bankrupt by virtue of a condition imposed under Article 254(2)(c) of the 1989 Order;
(d) in a case where a confiscation order has been made under section 6 or 156 of this Act, any sums remaining in the hands of a receiver appointed under section 50 or 198 of this Act after the amount required to be paid under the confiscation order has been fully paid;
(e) in a case where a confiscation order has been made under section 92 of this Act, any sums remaining in the hands of an administrator appointed under section 128 of this Act after the amount required to be paid under the confiscation order has been fully paid.
(f) in a case where a confiscation order has been made under section 6, 92 or 156 of this Act, any sums remaining in the hands of an appropriate officer after the amount required to be paid under the confiscation order has been fully paid under section 67D(2)(c), 131D(2)(c) or 215D(2)(c).
(4) But nothing in the 1989 Order must be taken to restrict (or enable the restriction of) the powers mentioned in subsection (2).
(5) In a case where a petition in bankruptcy was presented or an adjudication in bankruptcy was made before 1 October 1991 (when the 1989 Order came into force) this section has effect with these modifications—
(a) for the reference in subsection (3)(a) to the bankrupt’s estate for the purposes of Part 9 of that Order substitute a reference to the property of the bankrupt for the purposes of the Bankruptcy Acts (Northern Ireland) 1857 to 1980;
(b) omit subsection (3)(b);
(c) for the reference in subsection (3)(c) to Article 254(2)(c) of the 1989 Order substitute a reference to Articles 28(4), (5)(c) and (11) and 30(6)(c) of the Bankruptcy Amendment (Northern Ireland) Order 1980 (S.I. 1980/561 (N.I. 4));
(d) for the reference in subsection (4) to the 1989 Order substitute a reference to the Bankruptcy Acts (Northern Ireland) 1857 to 1980.
(1) This section applies if a person who is adjudged bankrupt in Northern Ireland has made a tainted gift (whether directly or indirectly).
(2) No order may be made under Article 312, 313 or 367 of the 1989 Order (avoidance of certain transactions) in respect of the making of the gift at any time when—
(a) any property of the recipient of the tainted gift is subject to a restraint order under section 41, 120 or 190, or
(aa) such property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P,
(b) there is in force in respect of such property an order under section 50, ... 128(3) or 198 ., or
(c) there is in force in respect of such property an order under section 67A, 131A or 215A.
(3) Any order made under Article 312, 313 or 367 of the 1989 Order after an order mentioned in subsection (2)(a), (b) or (c) is discharged must take into account any realisation under Part 2, 3 or 4 of this Act of property held by the recipient of the tainted gift.
(4) A person makes a tainted gift for the purposes of this section if he makes a tainted gift within the meaning of Part 2, 3 or 4.
(5) In a case where a petition in bankruptcy was presented or an adjudication in bankruptcy was made before 1 October 1991 (when the 1989 Order came into force) this section has effect with these modifications—
(a) for a reference to Article 312 of the 1989 Order substitute a reference to section 12 of the Bankruptcy Amendment Act (Northern Ireland) 1929 (c. 1 (N.I.));
(b) for a reference to Article 367 of the 1989 Order substitute a reference to section 10 of the Conveyancing Act (Ireland) 1634 (c. 3).
(1) In this section “company” means any company which may be wound up under the 1986 Act.
(2) If an order for the winding up of a company is made or it passes a resolution for its voluntary winding up, the functions of the liquidator (or any provisional liquidator) are not exercisable in relation to the following property—
(a) property for the time being subject to a restraint order which was made under section 41, 120 or 190 before the relevant time;
(b) property for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P;
(c) property in respect of which an order under section 50, 128(3) or 198 is in force;
(d) property in respect of which an order under section 67A, 131A or 215A is in force.
(3) Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the relevant time.
(4) If an order for the winding up of a company is made or it passes a resolution for its voluntary winding up the powers referred to in subsection (5) must not be exercised in the way mentioned in subsection (6) in relation to any property—
(a) which is held by the company, and
(b) in relation to which the functions of the liquidator are exercisable.
(5) These are the powers—
(a) the powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ;
(b) the powers conferred on a court by sections 120 to 136 and Schedule 3 , the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3);
(c) the powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198 .
(6) The powers must not be exercised—
(a) so as to inhibit the liquidator from exercising his functions for the purpose of distributing property to the company’s creditors;
(b) so as to prevent the payment out of any property of expenses (including the remuneration of the liquidator or any provisional liquidator) properly incurred in the winding up in respect of the property.
(7) But nothing in the 1986 Act must be taken to restrict (or enable the restriction of) the exercise of the powers referred to in subsection (5).
(8) For the purposes of the application of Parts 4 and 5 of the 1986 Act (winding up) to a company which the Court of Session has jurisdiction to wind up, a person is not a creditor in so far as any sum due to him by the company is due in respect of a confiscation order made under section 6, 92 or 156.
(9) The relevant time is—
(a) if no order for the winding up of the company has been made, the time of the passing of the resolution for voluntary winding up;
(b) if such an order has been made, but before the presentation of the petition for the winding up of the company by the court such a resolution has been passed by the company, the time of the passing of the resolution;
(c) if such an order has been made, but paragraph (b) does not apply, the time of the making of the order.
(10) In a case where a winding up of a company commenced or is treated as having commenced before 29 December 1986, this section has effect with the following modifications—
(a) in subsections (1) and (7) for “the 1986 Act” substitute “ the Companies Act 1985 ”;
(b) in subsection (8) for “Parts 4 and 5 of the 1986 Act” substitute “ Parts 20 and 21 of the Companies Act 1985 ”.
(1) In this section “company” means any company which may be wound up under the 1986 Act.
(2) This section applies if—
(a) an order for the winding up of a company is made or it passes a resolution for its voluntary winding up, and
(b) it has made a tainted gift (whether directly or indirectly).
(3) No order may be made under section 238, 239 or 423 of the 1986 Act (avoidance of certain transactions) and no decree may be granted under section 242 or 243 of that Act (gratuitous alienations and unfair preferences), or otherwise, in respect of the making of the gift at any time when—
(a) any property of the recipient of the tainted gift is subject to a restraint order under section 41, 120 or 190, ...
(aa) such property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P,
(b) there is in force in respect of such property an order under section 50, ... 128(3) or 198., or
(c) there is in force in respect of such property an order under section 67A, 131A or 215A.
(4) Any order made under section 238, 239 or 423 of the 1986 Act or decree granted under section 242 or 243 of that Act, or otherwise, after an order mentioned in subsection (3)(a), (b) or (c) is discharged must take into account any realisation under Part 2, 3 or 4 of this Act of property held by the recipient of the tainted gift.
(5) A person makes a tainted gift for the purposes of this section if he makes a tainted gift within the meaning of Part 2, 3 or 4.
(6) In a case where the winding up of a company commenced or is treated as having commenced before 29 December 1986 this section has effect with the substitution—
(a) for references to section 239 of the 1986 Act of references to section 615 of the Companies Act 1985 (c. 6);
(b) for references to section 242 of the 1986 Act of references to section 615A of the Companies Act 1985;
(c) for references to section 243 of the 1986 Act of references to section 615B of the Companies Act 1985.
(1) In this section “company” means any company which may be wound up under the 1989 Order.
(2) If an order for the winding up of a company is made or it passes a resolution for its voluntary winding up, the functions of the liquidator (or any provisional liquidator) are not exercisable in relation to the following property—
(a) property for the time being subject to a restraint order which was made under section 41, 120 or 190 before the relevant time;
(b) property for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P;
(c) property in respect of which an order under section 50, 128(3) or 198 is in force;
(d) property in respect of which an order under section 67A, 131A or 215A is in force.
(3) Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the relevant time.
(4) If an order for the winding up of a company is made or it passes a resolution for its voluntary winding up the powers referred to in subsection (5) must not be exercised in the way mentioned in subsection (6) in relation to any property—
(a) which is held by the company, and
(b) in relation to which the functions of the liquidator are exercisable.
(5) These are the powers—
(a) the powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ;
(b) the powers conferred on a court by sections 120 to 136 and Schedule 3 , the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3);
(c) the powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198 .
(6) The powers must not be exercised—
(a) so as to inhibit the liquidator from exercising his functions for the purpose of distributing property to the company’s creditors;
(b) so as to prevent the payment out of any property of expenses (including the remuneration of the liquidator or any provisional liquidator) properly incurred in the winding up in respect of the property.
(7) But nothing in the 1989 Order must be taken to restrict (or enable the restriction of) the exercise of the powers referred to in subsection (5).
(8) The relevant time is—
(a) if no order for the winding up of the company has been made, the time of the passing of the resolution for voluntary winding up;
(b) if such an order has been made, but before the presentation of the petition for the winding up of the company by the court such a resolution has been passed by the company, the time of the passing of the resolution;
(c) if such an order has been made, but paragraph (b) does not apply, the time of the making of the order.
(9) In a case where a winding up of a company commenced or is treated as having commenced before 1 October 1991, this section has effect with the substitution for references to the 1989 Order of references to the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)).
(1) In this section “company” means any company which may be wound up under the 1989 Order.
(2) This section applies if—
(a) an order for the winding up of a company is made or it passes a resolution for its voluntary winding up, and
(b) it has made a tainted gift (whether directly or indirectly).
(3) No order may be made under Article 202, 203 or 367 of the 1989 Order (avoidance of certain transactions) in respect of the making of the gift at any time when—
(a) any property of the recipient of the tainted gift is subject to a restraint order under section 41, 120 or 190, ...
(aa) such property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P,
(b) there is in force in respect of such property an order under section 50, ... 128(3) or 198., or
(c) there is in force in respect of such property an order under section 67A, 131A or 215A.
(4) Any order made under Article 202, 203 or 367 of the 1989 Order after an order mentioned in subsection (3)(a), (b) or (c) is discharged must take into account any realisation under Part 2, 3 or 4 of this Act of property held by the recipient of the tainted gift.
(5) A person makes a tainted gift for the purposes of this section if he makes a tainted gift within the meaning of Part 2, 3 or 4.
(1) In this section “company” means a company which may be wound up under
(a) the 1986 Act, or
(b) the 1989 Order.
(2) If a company holds property which is subject to a floating charge, and a receiver has been appointed by or on the application of the holder of the charge, the functions of the receiver are not exercisable in relation to the following property—
(a) property for the time being subject to a restraint order which was made under section 41, 120 or 190 before the relevant time;
(b) property for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P;
(c) property in respect of which an order under section 50, 128(3) or 198 is in force;
(d) property in respect of which an order under section 67A, 131A or 215A is in force.
(3) Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the appointment of the receiver.
(4) If a company holds property which is subject to a floating charge, and a receiver has been appointed by or on the application of the holder of the charge, the powers referred to in subsection (5) must not be exercised in the way mentioned in subsection (6) in relation to any property—
(a) which is held by the company, and
(b) in relation to which the functions of the receiver are exercisable.
(5) These are the powers—
(a) the powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ;
(b) the powers conferred on a court by sections 120 to 136 and Schedule 3 , the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3);
(c) the powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198 .
(6) The powers must not be exercised—
(a) so as to inhibit the receiver from exercising his functions for the purpose of distributing property to the company’s creditors;
(b) so as to prevent the payment out of any property of expenses (including the remuneration of the receiver) properly incurred in the exercise of his functions in respect of the property.
(7) But nothing in the 1986 Act or the 1989 Order must be taken to restrict (or enable the restriction of) the exercise of the powers referred to in subsection (5).
(8) In this section “floating charge” includes a floating charge within the meaning of section 462 of the Companies Act 1985 (c. 6).
(1) In sections 426, 427 and 430 “company” includes a limited liability partnership which may be wound up under the 1986 Act.
(2) A reference in those sections to a company passing a resolution for its voluntary winding up is to be construed in relation to a limited liability partnership as a reference to the partnership making a determination for its voluntary winding up.
(1) Subsections (2) and (3) apply if a person acting as an insolvency practitioner seizes or disposes of any property in relation to which his functions are not exercisable because—
(a) it is for the time being subject to a restraint order made under section 41, 120 or 190, or
(b) it is for the time being subject to a property freezing order made under section 245A, an interim receiving order made under section 246, a prohibitory property order made under section 255A or an interim administration order made under section 256,
and at the time of the seizure or disposal he believes on reasonable grounds that he is entitled (whether in pursuance of an order of a court or otherwise) to seize or dispose of the property.
(2) He is not liable to any person in respect of any loss or damage resulting from the seizure or disposal, except so far as the loss or damage is caused by his negligence.
(3) He has a lien on the property or the proceeds of its sale—
(a) for such of his expenses as were incurred in connection with the liquidation, bankruptcy, sequestration or other proceedings in relation to which he purported to make the seizure or disposal, and
(b) for so much of his remuneration as may reasonably be assigned to his acting in connection with those proceedings.
(4) Subsection (2) does not prejudice the generality of any provision of ... the 1986 Act, the 1989 Order, the 2016 Act or any other Act or Order which confers protection from liability on him.
(5) Subsection (7) applies if—
(a) property is subject to a restraint order made under section 41, 120 or 190,
(b) a person acting as an insolvency practitioner incurs expenses in respect of property subject to the restraint order, and
(c) he does not know (and has no reasonable grounds to believe) that the property is subject to the restraint order.
(6) Subsection (7) also applies if—
(a) property is subject to a restraint order made under section 41, 120 or 190,
(b) a person acting as an insolvency practitioner incurs expenses which are not ones in respect of property subject to the restraint order, and
(c) the expenses are ones which (but for the effect of the restraint order) might have been met by taking possession of and realising property subject to it.
(6A) Subsection (7) also applies if—
(a) property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P,
(b) a person acting as an insolvency practitioner incurs expenses which are not ones in respect of the detained property, and
(c) the expenses are ones which (but for the effect of the detention of the property) might have been met by taking possession of and realising the property.
(7) Whether or not the insolvency practitioner has seized or disposed of any property, the insolvency practitioner is entitled to payment of the expenses under—
(a) section 54(2), 55(3) or 67D(2) if the restraint order was made under section 41 or (as the case may be) the property was detained under or by virtue of section 44A, 47J, 47K, 47M or 47P,
(b) section 130(3), 131(3) or 131D(2) if the restraint order was made under section 120 or (as the case may be) the property was detained under or by virtue of section 122A, 127J, 127K, 127M or 127P, and
(c) section 202(2), 203(3) or 215D(2) if the restraint order was made under section 190 or (as the case may be) the property was detained under or by virtue of section 193A, 195J, 195K, 195M or 195P.
(8) Subsection (10) applies if—
(a) property is subject to a property freezing order made under section 245A, an interim receiving order made under section 246, a prohibitory property order made under section 255A or an interim administration order made under section 256,
(b) a person acting as an insolvency practitioner incurs expenses in respect of property subject to the order, and
(c) he does not know (and has no reasonable grounds to believe) that the property is subject to the order.
(9) Subsection (10) also applies if—
(a) property is subject to a property freezing order made under section 245A, an interim receiving order made under section 246, a prohibitory property order made under section 255A or an interim administration order made under section 256,
(b) a person acting as an insolvency practitioner incurs expenses which are not ones in respect of property subject to the order, and
(c) the expenses are ones which (but for the effect of the order) might have been met by taking possession of and realising property subject to it.
(10) Whether or not he has seized or disposed of any property, he is entitled to payment of the expenses under section 280.
(1) This section applies for the purposes of section 432.
(2) A person acts as an insolvency practitioner if he so acts within the meaning given by section 388 of the 1986 Act or Article 3 of the 1989 Order; but this is subject to subsections (3) to (5).
(3) The expression “person acting as an insolvency practitioner” includes the official receiver acting as receiver or manager of the property concerned.
(4) In applying section 388 of the 1986 Act under subsection (2) above—
(a) the reference in section 388(2)(a) to a permanent or interim trustee in sequestration must be taken to include a reference to a trustee in sequestration;
(b) section 388(5) (which includes provision that nothing in the section applies to anything done by the official receiver or the Accountant in Bankruptcy) must be ignored.
(5) In applying Article 3 of the 1989 Order under subsection (2) above, paragraph (5) (which includes provision that nothing in the Article applies to anything done by the official receiver) must be ignored.
(1) The following paragraphs apply to references to Acts or Orders—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) the 1914 Act is the Bankruptcy Act 1914 (c. 59);
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) the 1986 Act is the Insolvency Act 1986 (c. 45);
(e) the 1989 Order is the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)).
(f) the 2016 Act is the Bankruptcy (Scotland) Act 2016;
(2) An award of sequestration is made on the date of sequestration within the meaning of section 22(7) of the 2016 Act.
(3) This section applies for the purposes of this Part.
(1) Information obtained by or on behalf of a relevant authority in connection with the exercise of any of the authority's functions under, or in relation to, Part 5 or 8 may be used by the authority in connection with his exercise of any of the authority's other functions (whether under, or in relation to, either Part, another Part of this Act or otherwise).
(2) Information obtained by or on behalf of a relevant authority in connection with the exercise of any of the authority's functions (whether under, or in relation to, this Act or otherwise) which are not functions under, or in relation to, Part 5 or 8 may be used by the authority in connection with his exercise of any of the authority's functions under, or in relation to, Part 5 or 8.
(3) This section applies to information obtained before the coming into force of the section as well as to information obtained after the coming into force of the section.
(4) In this section “relevant authority” means—
(a) the Director of Public Prosecutions;
(b) the Director of the Serious Fraud Office; ...
(c) the Director of Public Prosecutions for Northern Ireland.
(d) Her Majesty's Revenue and Customs; or
(e) the Financial Conduct Authority.
436 Disclosure of information to certain authorities
(1) Information which is held by or on behalf of a permitted person (whether it was obtained before or after the coming into force of subsection (10)) may be disclosed to a relevant authority for the purpose of the exercise by the authority of the authority's functions under, or in relation to, Part 5 or 8.
(2) A disclosure under this section is not to be taken to breach any restriction on the disclosure of information (however imposed).
(3) But nothing in this section authorises the making of a disclosure—
(a) which contravenes the data protection legislation;
(b) which is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016.
(4) This section does not affect a power to disclose which exists apart from this section.
(5) These are permitted persons—
(a) a constable;
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) the Director of the Serious Fraud Office;
(e) the Commissioners of Inland Revenue;
(f) the Commissioners of Customs and Excise;
(g) the Director of Public Prosecutions;
(ga) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(h) the Director of Public Prosecutions for Northern Ireland.
(i) the Financial Conduct Authority.
(6) The Secretary of State may by order designate as permitted persons other persons who exercise functions which he believes are of a public nature.
(7) But an order under subsection (6) must specify the functions in respect of which the designation is made.
(7A) In relation to persons exercising functions in Northern Ireland, any reference in subsection (6) to the Secretary of State must be read as a reference to the Department of Justice in Northern Ireland.
(8) Information must not be disclosed under this section on behalf of the Commissioners of Inland Revenue or on behalf of the Commissioners of Customs and Excise unless the Commissioners concerned authorise the disclosure.
(9) The power to authorise a disclosure under subsection (8) may be delegated (either generally or for a specified purpose)—
(a) in the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue;
(b) in the case of the Commissioners of Customs and Excise, to a customs officer.
(10) In this section “relevant authority” has the same meaning as in section 435.
(1) Subsection (2) applies to information obtained under section 436 from the Commissioners of Inland Revenue or from the Commissioners of Customs and Excise or from a person acting on behalf of either of them.
(2) Such information must not be further disclosed except—
(a) for a purpose connected with the exercise of a relevant authority's functions under, or in relation to, Part 5 or 8 , and
(b) with the consent of the Commissioners concerned.
(3) Consent under subsection (2) may be given—
(a) in relation to a particular disclosure;
(b) in relation to disclosures made in circumstances specified or described in the consent.
(4) The power to consent to further disclosure under subsection (2)(b) may be delegated (either generally or for a specified purpose)—
(a) in the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue;
(b) in the case of the Commissioners of Customs and Excise, to a customs officer.
(5) Subsection (6) applies to information obtained under section 436 from a permitted person other than the Commissioners of Inland Revenue or the Commissioners of Customs and Excise or a person acting on behalf of either of them.
(6) A permitted person who discloses such information to a relevant authority may make the disclosure subject to such conditions as to further disclosure by the authority as the permitted person thinks appropriate; and the information must not be further disclosed in contravention of the conditions.
(7) In this section “relevant authority” has the same meaning as in section 435.
438 Disclosure of information by certain authorities
(1) Information obtained by or on behalf of a relevant authority in connection with the exercise of any of the authority's functions under, or in relation to, Part 5 or 8 may be disclosed by the authority if the disclosure is for the purposes of any of the following—
(a) any criminal investigation which is being or may be carried out, whether in the United Kingdom or elsewhere;
(b) any criminal proceedings which have been or may be started, whether in the United Kingdom or elsewhere;
(c) the exercise of the authority's functions under, or in relation to, Part 5 or 8;
(d) the exercise by the prosecutor of functions under Parts 2, 3 and 4;
(e) the exercise by the Scottish Ministers of their functions under Part 5 or 8;
(f) the exercise by a customs officer , an accredited financial investigator , a constable or an SFO officer of his functions under Chapter 3 , 3A , 3B, 3C, 3D, 3E or 3F of Part 5;
(fa) the exercise of any functions of the National Crime Agency or another relevant authority under, or in relation to, Part 5 or 8;
(g) safeguarding national security;
(h) investigations or proceedings outside the United Kingdom which have led or may lead to the making of an external order within the meaning of section 447;
(i) the exercise of a designated function.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) If a relevant authority makes a disclosure of information for a purpose specified in subsection (1) the authority may make any further disclosure of the information by the person to whom the authority discloses it subject to such conditions as the authority thinks fit.
(6) Such a person must not further disclose the information in contravention of the conditions.
(7) A disclosure under this section is not to be taken to breach any restriction on the disclosure of information (however imposed).
(8) But nothing in this section authorises the making of a disclosure—
(a) which contravenes the data protection legislation;
(b) which is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016.
(8A) This section does not affect a power to disclose which exists apart from this section.
(8B) This section applies to information obtained before the coming into force of subsection (10) as well as to information obtained after the coming into force of that subsection.
(9) A designated function is a function which the Secretary of State thinks is a function of a public nature and which he designates by order.
(10) In this section “relevant authority” has the same meaning as in section 435.
439 Disclosure of information to Lord Advocate and to Scottish Ministers
(1) Information which is held by or on behalf of a permitted person (whether it was obtained before or after the coming into force of this section) may be disclosed to the Lord Advocate in connection with the exercise of any of his functions under Part 3 or to the Scottish Ministers in connection with the exercise of any of their functions under Part 5 or 8.
(2) A disclosure under this section is not to be taken to breach any restriction on the disclosure of information (however imposed).
(3) But nothing in this section authorises the making of a disclosure—
(a) which contravenes the data protection legislation;
(b) which is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016.
(4) This section does not affect a power to disclose which exists apart from this section.
(5) These are permitted persons—
(a) a constable;
(b) the National Crime Agency but only so far as the information is held by it or on its behalf otherwise than in connection with its functions under this Act;
(d) the Director of the Serious Fraud Office;
(e) the Commissioners of Inland Revenue;
(f) the Commissioners of Customs and Excise;
(fa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(g) the Director of Public Prosecutions;
(h) the Director of Public Prosecutions for Northern Ireland.
(i) the Financial Conduct Authority.
(6) The Scottish Ministers may by order designate as permitted persons other persons who exercise functions which they believe are of a public nature.
(7) But an order under subsection (6) must specify the functions in respect of which the designation is made.
(8) Information must not be disclosed under this section on behalf of the Commissioners of Inland Revenue or on behalf of the Commissioners of Customs and Excise unless the Commissioners concerned authorise the disclosure.
(9) The power to authorise a disclosure under subsection (8) may be delegated (either generally or for a specified purpose)—
(a) in the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue;
(b) in the case of the Commissioners of Customs and Excise, to a customs officer.
(1) Subsection (2) applies to information obtained under section 439 from the Commissioners of Inland Revenue or from the Commissioners of Customs and Excise or from a person acting on behalf of either of them.
(2) Such information must not be further disclosed except—
(a) for a purpose connected with the exercise of the functions of the Lord Advocate under Part 3 and of the Scottish Ministers under Part 5, and
(b) with the consent of the Commissioners concerned.
(3) Consent under subsection (2) may be given—
(a) in relation to a particular disclosure;
(b) in relation to disclosures made in circumstances specified or described in the consent.
(4) The power to consent to further disclosure under subsection (2)(b) may be delegated (either generally or for a specified purpose)—
(a) in the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue;
(b) in the case of the Commissioners of Customs and Excise, to a customs officer.
(5) Subsection (6) applies to information obtained under section 439 from a permitted person other than the Commissioners of Inland Revenue or the Commissioners of Customs and Excise or a person acting on behalf of either of them.
(6) A permitted person who discloses such information to the Lord Advocate or to the Scottish Ministers may make the disclosure subject to such conditions as to further disclosure by the Lord Advocate or by the Scottish Ministers as the permitted person thinks appropriate; and the information must not be further disclosed in contravention of the conditions.
441 Disclosure of information by Lord Advocate and by Scottish Ministers
(1) Information obtained by or on behalf of the Lord Advocate in connection with the exercise of any of his functions under Chapter 3 , 3A, 3C or 3F of Part 5 may be disclosed to the Scottish Ministers in connection with the exercise of any of their functions under that Part.
(2) Information obtained by or on behalf of the Lord Advocate in connection with the exercise of any of his functions under Part 3 or by or on behalf of the Scottish Ministers in connection with the exercise of any of their functions under Part 5 or 8 may be disclosed by him or by them if the disclosure is for the purposes of any of the following—
(a) any criminal investigation which is being or may be carried out whether in the United Kingdom or elsewhere;
(b) any criminal proceedings which have been or may be started, whether in the United Kingdom or elsewhere;
(c) the exercise of the functions of the Lord Advocate under Part 3;
(d) the exercise of the functions of the Scottish Ministers under Part 5 or 8;
(e) the exercise by the prosecutor of functions under Parts 2, 3 and 4;
(fa) the exercise of the functions of the Director of Public Prosecutions, ... the Director of the Serious Fraud Office or the Director of Public Prosecutions for Northern Ireland functions of a relevant authority, as defined by section 435(4), under, or in relation to, Part 5 or 8;
(g) the exercise by a constable of his functions under Chapter 3 , 3A , 3B, 3C, 3D, 3E or 3F of Part 5;
(h) safeguarding national security;
(i) investigations or proceedings outside the United Kingdom which have led or may lead to the making of an external order within the meaning of section 447;
(j) the exercise of a designated function.
(3) If the Lord Advocate makes a disclosure of information for a purpose specified in subsection (2) he may make any further disclosure of the information by the person to whom he discloses it subject to such conditions as he thinks fit.
(4) If the Scottish Ministers make a disclosure of information for a purpose specified in subsection (2) they may make any further disclosure of the information by the person to whom they disclose it subject to such conditions as they think fit.
(5) A person mentioned in subsection (3) or (4) must not further disclose the information in contravention of the conditions.
(6) A disclosure under this section is not to be taken to breach any restriction on the disclosure of information (however imposed).
(7) But nothing in this section authorises the making of a disclosure—
(a) which contravenes the data protection legislation;
(b) which is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016.
(8) This section does not affect a power to disclose which exists apart from this section.
(9) A designated function is a function which the Scottish Ministers think is a function of a public nature and which they designate by order.
442 Restriction on disclosure for overseas purposes
(1) Section 18 of the Anti-terrorism, Crime and Security Act 2001 (c. 24) (restrictions on disclosure of information for overseas purposes) applies to a disclosure of information authorised by section 438(1)(a) or (b) or 441(2)(a) or (b).
(2) In the application of section 18 of the Anti-terrorism, Crime and Security Act 2001 by virtue of subsection (1) section 20 of that Act must be ignored and the following subsection is substituted for subsection (2) of section 18 of that Act—
(2) In subsection (1) the reference, in relation to a direction, to a relevant disclosure is a reference to a disclosure which—
(a) is made for a purpose authorised by section 438(1)(a) or (b) or 441(2)(a) or (b) of the Proceeds of Crime Act 2002, and
(b) is of any such information as is described in the direction.
.
443 Enforcement in different parts of the United Kingdom
(1) Her Majesty may by Order in Council make provision—
(a) for an order made by a court under Part 2 to be enforced in Scotland or Northern Ireland;
(b) for an order made by a court under Part 3 to be enforced in England and Wales or Northern Ireland;
(c) for an order made by a court under Part 4 to be enforced in England and Wales or Scotland;
(ca) for an order made by a court under Part 7 in one part of the United Kingdom to be enforced in another part;
(d) for an order made under Part 8 in one part of the United Kingdom to be enforced in another part;
(e) for a warrant issued under Part 8 in one part of the United Kingdom to be executed in another part.
(2) Her Majesty may by Order in Council make provision—
(a) for a function of a receiver appointed in pursuance of Part 2 to be exercisable in Scotland or Northern Ireland;
(b) for a function of an administrator appointed in pursuance of Part 3 to be exercisable in England and Wales or Northern Ireland;
(c) for a function of a receiver appointed in pursuance of Part 4 to be exercisable in England and Wales or Scotland.
(3) An Order under this section may include—
(a) provision conferring and imposing functions on the prosecutor , the National Crime Agency or its officers and the relevant Director;
(b) provision about the registration of orders and warrants;
(c) provision allowing directions to be given in one part of the United Kingdom about the enforcement there of an order made or warrant issued in another part;
(d) provision about the authentication in one part of the United Kingdom of an order made or warrant issued in another part.
(4) An Order under this section may—
(a) amend an enactment;
(b) apply an enactment (with or without modifications).
(5) In this section “relevant Director” has the meaning given by section 352(5A).
(1) Her Majesty may by Order in Council—
(a) make provision for a prohibition on dealing with property which is the subject of an external request;
(b) make provision for the realisation of property for the purpose of giving effect to an external order.
(2) An Order under this section may include provision which (subject to any specified modifications) corresponds to any provision of Part 2, 3 or 4 or Part 5 except Chapter 3.
(3) An Order under this section may include—
(a) provision about the functions of any of the listed persons in relation to external requests and orders;
(aa) provision creating offences in relation to external requests and orders which are equivalent to the offences created by section 453B;
(b) provision about the registration of external orders;
(c) provision about the authentication of any judgment or order of an overseas court, and of any other document connected with such a judgment or order or any proceedings relating to it;
(d) provision about evidence (including evidence required to establish whether proceedings have been started or are likely to be started in an overseas court);
(e) provision to secure that any person affected by the implementation of an external request or the enforcement of an external order has an opportunity to make representations to a court in the part of the United Kingdom where the request is being implemented or the order is being enforced.
(4) For the purposes of subsection (3)(a) “the listed persons” are—
(a) the Secretary of State;
(b) the Lord Advocate;
(c) the Scottish Ministers;
(ca) the Department of Justice in Northern Ireland;
(d) the National Crime Agency;
(e) the Director of Public Prosecutions;
(f) the Director of Public Prosecutions for Northern Ireland; and
(g) the Director of the Serious Fraud Office; ...
(h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) Her Majesty may by Order in Council make—
(a) provision to enable orders equivalent to those under Part 8 to be made, and warrants equivalent to those under Part 8 to be issued, for the purposes of an external investigation;
(b) provision creating offences in relation to external investigations which are equivalent to offences created by Part 8 and section 453B.
(2) An Order under this section may include—
(a) provision corresponding to any provision of Part 8 (subject to any specified modifications);
(b) provision about the functions of the Secretary of State, the Lord Advocate, the Scottish Ministers, the Department of Justice in Northern Ireland, the National Crime Agency or its officers, the Director of Public Prosecutions, the Director of Public Prosecutions for Northern Ireland, ... the Director of the Serious Fraud Office, constables and customs officers;
(c) provision about evidence (including evidence required to establish whether an investigation is being carried out in a country or territory outside the United Kingdom).
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) The relevant Minister must prepare a report about the arrangements in place between—
(a) the government of the United Kingdom, and
(b) the government of each relevant territory,
for the sharing of beneficial ownership information.
(2) The report must include an assessment of the effectiveness of those arrangements, having regard to such international standards as appear to the relevant Minister to be relevant.
(3) The report—
(a) must be prepared before 1 July 2019, and
(b) must relate to the arrangements in place during the period of 18 months from 1 July 2017 to 31 December 2018.
(4) The relevant Minister must—
(a) publish the report, and
(b) lay a copy of it before Parliament.
(5) The reference in subsection (1) to arrangements in place for the sharing of beneficial ownership information between the government of the United Kingdom and the government of a relevant territory is to such arrangements as are set out in an exchange of notes—
(a) for the provision of beneficial ownership information about a person incorporated in a part of the United Kingdom to a law enforcement authority of the relevant territory at the request of the authority, and
(b) for the provision of beneficial ownership information about a person incorporated in a relevant territory to a law enforcement authority of the United Kingdom at the request of the authority.
(6) In this section—
“beneficial ownership information” means information in relation to the beneficial ownership of persons incorporated in a part of the United Kingdom or (as the case may be) in a relevant territory;
“exchange of notes” means written documentation signed on behalf of the government of the United Kingdom and the government of a relevant territory setting out details of the agreement reached in respect of the arrangements for the matters mentioned in subsection (5)(a) and (b);
“relevant Minister” means the Secretary of State or the Minister for the Cabinet Office;
“relevant territory” means any of the Channel Islands, the Isle of Man or any British overseas territory.
Rules of court may make such provision as is necessary or expedient to give effect to an Order in Council made under this Part (including provision about the exercise of functions of a judge conferred or imposed by the Order).
(1) An external request is a request by an overseas authority to prohibit dealing with relevant property which is identified in the request.
(2) An external order is an order which—
(a) is made by an overseas court where property is found or believed to have been obtained as a result of or in connection with criminal conduct, and
(b) is for the recovery of specified property or a specified sum of money.
(3) An external investigation is an investigation by an overseas authority into—
(a) whether property has been obtained as a result of or in connection with criminal conduct, ...
(aa) the extent or whereabouts of property obtained as a result of or in connection with criminal conduct, or
(b) whether a money laundering offence has been committed.
(4) Property is all property wherever situated and includes—
(a) money;
(b) all forms of property, real or personal, heritable or moveable;
(c) things in action and other intangible or incorporeal property.
(5) Property is obtained by a person if he obtains an interest in it.
(6) References to an interest, in relation to property other than land, include references to a right (including a right to possession).
(6A) A person who obtains a pecuniary advantage as a result of or in connection with conduct is to be taken to obtain, as a result of or in connection with the conduct, a sum of money equal to the value of the pecuniary advantage.
(6B) References to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained both in that connection and some other.
(7) Property is relevant property if there are reasonable grounds to believe that it may be needed to satisfy an external order which has been or which may be made.
(8) Criminal conduct is conduct which—
(a) constitutes an offence in any part of the United Kingdom, or
(b) would constitute an offence in any part of the United Kingdom if it occurred there.
(9) A money laundering offence is conduct carried out in a country or territory outside the United Kingdom and which if carried out in the United Kingdom would constitute any of the following offences—
(a) an offence under section 327, 328 or 329;
(b) an attempt, conspiracy or incitement to commit an offence specified in paragraph (a);
(c) aiding, abetting, counselling or procuring the commission of an offence specified in paragraph (a).
(10) An overseas court is a court of a country or territory outside the United Kingdom.
(11) An overseas authority is an authority which has responsibility in a country or territory outside the United Kingdom—
(a) for making a request to an authority in another country or territory (including the United Kingdom) to prohibit dealing with relevant property,
(b) for carrying out an investigation into whether property has been obtained as a result of or in connection with criminal conduct, or
(c) for carrying out an investigation into whether a money laundering offence has been committed.
(12) This section applies for the purposes of this Part.
(1) This section applies to a National Crime Agency officer if—
(a) he is assigned to do anything on behalf of the National Crime Agency for the purposes of this Act, and
(b) it is necessary or expedient for the purpose of doing the thing for the National Crime Agency officer to identify himself by name.
(2) An authorised person may direct that such a National Crime Agency officer may for that purpose identify himself by means of a pseudonym.
(3) For the purposes of any proceedings or application under this Act a certificate signed by an authorised person which sufficiently identifies the National Crime Agency officer by reference to the pseudonym is conclusive evidence that that National Crime Agency officer is authorised to use the pseudonym.
(4) In any proceedings or application under this Act a National Crime Agency officer in respect of whom a direction under this section is in force must not be asked (and if asked is not required to answer) any question which is likely to reveal his true identity.
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) In this section “authorised person” means an NCA officer authorised by the Director General of the NCA for the purposes of this section.
(1) This section applies to a member of the staff of the relevant Director if—
(a) the member is to exercise a function as a member of that staff under, or in relation to, Part 5 or 8; and
(b) it is necessary or expedient for the purpose of exercising that function for the member of staff to identify himself by name.
(2) The relevant Director may direct that such a member of staff may for that purpose identify himself by means of a pseudonym.
(3) For the purposes of any proceedings or application under this Act, a certificate signed by the relevant Director which sufficiently identifies the member of staff by reference to the pseudonym is conclusive evidence that that member of staff is authorised to use the pseudonym.
(4) In any proceedings or application under this Act a member of the staff of the relevant Director in respect of whom a direction under this section is in force must not be asked (and if asked is not required to answer) any question which is likely to reveal his true identity.
(5) The relevant Director may not delegate the exercise of his functions under this section or otherwise authorise another person to exercise those functions on his behalf.
(6) In this section “relevant Director” has the meaning given by section 352(5A).
(1) This section applies to—
(a) any person named by the Scottish Ministers for the purpose of a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation under Part 8, or
(b) any person authorised by the Scottish Ministers for the purpose of such a civil recovery investigation to receive relevant information under section 391,
if it is necessary or expedient for the person to identify himself by name for that purpose.
(2) The Scottish Ministers may direct that such a person may for that purpose identify himself by means of a pseudonym.
(3) For the purposes of any proceedings or application under this Act, a certificate signed by the Scottish Ministers which sufficiently identifies the person by reference to the pseudonym is conclusive evidence that the person is authorised to use the pseudonym.
(4) In any proceedings or application under this Act a person in respect of whom a direction under this section is in force must not be asked (and if asked is not required to answer) any question which is likely to reveal his true identity.
(1) Proceedings for a specified offence may be started by the Director of Public Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs (the Commissioners).
(2) Where proceedings under subsection (1) are instituted by the Commissioners, the proceedings must be brought in the name of an officer of Revenue and Customs.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) If the Commissioners investigate, or propose to investigate, any matter to help them to decide—
(a) whether there are grounds for believing that a specified offence has been committed, or
(b) whether a person is to be prosecuted for such an offence,
the matter must be treated as an assigned matter within the meaning of the Customs and Excise Management Act 1979 (c. 2).
(5) This section—
(a) does not prevent any person (including a officer of Revenue and Customs) who has power to arrest, detain or prosecute a person for a specified offence from doing so;
(b) does not prevent a court from dealing with a person brought before it following his arrest by a officer of Revenue and Customs for a specified offence, even if the proceedings were not started by an order under subsection (1).
(6) The following are specified offences—
(a) an offence under Part 7;
(b) an offence under section 342;
(c) an attempt, conspiracy or incitement to commit an offence specified in paragraph (a) or (b);
(d) aiding, abetting, counselling or procuring the commission of an offence specified in paragraph (a) or (b).
(7) This section does not apply to proceedings on indictment in Scotland.
(1) The Secretary of State may by regulations provide that any of the following provisions apply to persons in the public service of the Crown.
(2) The provisions are—
(a) the provisions of Part 7;
(b) section 342.
(3) In relation to Northern Ireland, the power to make regulations under subsection (1) is exercisable by the Department of Justice in Northern Ireland (and not by the Secretary of State) in relation to persons in the public service of the Crown in right of Her Majesty’s Government in Northern Ireland.
(1) The Secretary of State may by order provide that a specified reference in this Act to an accredited financial investigator is a reference to such an investigator who falls within a specified description.
(1A) The Welsh Ministers may by order provide that a specified reference in this Act to an accredited financial investigator includes a reference to a person exercising a function of the Welsh Revenue Authority who falls within a specified description.
(2) A description may , in particular, be framed by reference to a grade designated by a specified person or by reference to particular types of training undertaken.
453A Certain offences in relation to financial investigators
(1) A person commits an offence if he assaults an accredited financial investigator who is acting in the exercise of a relevant power.
(2) A person commits an offence if he resists or wilfully obstructs an accredited financial investigator who is acting in the exercise of a relevant power.
(3) A person guilty of an offence under subsection (1) is liable on summary conviction—
(a) to imprisonment for a term not exceeding 51 weeks; or
(b) to a fine not exceeding level 5 on the standard scale;
or to both.
(4) A person guilty of an offence under subsection (2) is liable on summary conviction—
(a) to imprisonment for a term not exceeding 51 weeks; or
(b) to a fine not exceeding level 3 on the standard scale;
or to both.
(5) In this section “relevant power” means a power exercisable under—
(a) sections 47C to 47F or 195C to 195F (powers to seize and search for realisable property);
(b) section 289 (powers to search for cash);
(c) section 294 (powers to seize cash);
(d) section 295(1) (power to detain seized cash);
(da) section 303C (powers to search for a listed asset);
(db) section 303J (powers to seize property);
(dc) section 303K (powers to detain seized property);
(dd) section 303Z21 (powers to search for cryptoasset-related items);
(de) section 303Z26 (powers to seize cryptoasset-related items);
(df) section 303Z27 (powers to detain cryptoasset-related items); or
(e) a search and seizure warrant issued under section 352.
(6) In the application of this section to England and Wales in relation to an offence committed before the commencement of section 281(5) of the Criminal Justice Act 2003 (c. 44) (alteration of penalties for summary offences), and in the application of this section to Northern Ireland—
(a) the reference to 51 weeks in subsection (3)(a) is to be read as a reference to 6 months; and
(b) the reference to 51 weeks in subsection (4)(a) is to be read as a reference to 1 month.
(1) A person commits an offence if the person assaults an SFO officer who is acting in the exercise of a relevant power.
(2) A person commits an offence if the person resists or wilfully obstructs an SFO officer who is acting in the exercise of a relevant power.
(3) A person guilty of an offence under subsection (1) is liable—
(a) on summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, or to a fine, or to both;
(b) on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 6 months, or to a fine not exceeding level 5 on the standard scale, or to both.
(4) A person guilty of an offence under subsection (2) is liable—
(a) on summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, or to a fine not exceeding level 3 on the standard scale, or to both;
(b) on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 1 month, or to a fine not exceeding level 3 on the standard scale, or to both.
(5) In this section “relevant power” means a power exercisable under any of the following—
(a) sections 47C to 47F or 195C to 195F (powers to seize and search for realisable property);
(b) section 289 (powers to search for cash);
(c) section 294 (power to seize cash);
(d) section 295(1) (power to detain seized cash);
(e) section 303C (powers to search for a listed asset);
(f) section 303J (powers to seize property);
(g) section 303K (powers to detain seized property);
(ga) section 303Z21 (powers to search for cryptoasset-related items);
(gb) section 303Z26 (powers to seize cryptoasset-related items);
(gc) section 303Z27 (powers to detain cryptoasset-related items);
(h) a search and seizure warrant issued under section 352.
(6) In relation to an offence committed before the coming into force of section 281(5) of the Criminal Justice Act 2003 (alteration of penalties for certain summary offences: England and Wales)—
(a) the reference in subsection (3)(a) to 51 weeks is to be read as a reference to 6 months;
(b) the reference in subsection (4)(a) to 51 weeks is to be read as a reference to 1 month.