Criminal Finances Act 2017
Page 281
Index
Index
account freezing: bank 6.31 ;
building society 6.32 ;
challenges 6.29 ;
estimated use 6.30 ;
forfeiture, and 6.27 , 6.37 – 6.38 ;
order 6.34 – 6.36 ;
terrorist financing 7.91 – 7.93
application for extending moratorium period: application notice 1.30 – 1.39 ;
application to withhold specified information 1.36 – 1.37 ;
costs 1.38 ;
hearing 1.25 – 1.29 ;
interested person 1.22 ;
notice 1.21 ;
order, the 1.35 ;
procedure 1.20 – 1.38 ;
respondents’ notice 1.34 ;
specified information 1.23 – 1.24 ;
subsequent 1.19 ;
timing 1.16 – 1.18 ;
tipping off 1.39 – 1.40 ;
who 1.15
application to vary and discharge unexplained wealth orders: code of practice 5.7 ;
compliance impossible 5.8 ;
contentious areas 5.3 – 5.9 ;
costs 5.14 ;
process 5.1 ;
reasonable cause 5.6 ;
requirements 5.3 ;
reverse onus 5.2 ;
variation 5.9
appropriate consent 1.2
authorised disclosure 1.2 ;
diligence 1.09 , 1.11 ;
expeditiousness 1.11
bank account monitoring order 6.9
banks and building societies: terrorist money 7.89 – 7.90 ;
unexplained wealth orders 6.31 – 6.33 ; 6.37 – 6.38
cash: administrative forfeiture 6.25 , 7.78 – 7.83 ;
definition 6.17 – 6.18 ;
forfeiture 6.20 , 7.72 – 7.73 ;
previous loophole 6.16 ;
terrorist 7.71 – 7.83
civil recovery: administrative forfeiture 7.94 ;
anti-terrorism 7.3 , 7.67 – 7.70 ;
application to set aside 7.80 – 7.83 ;
cash 6.16 – 6.20 ;
cash forfeiture notice 7.75 – 7.76 ;
objections 7.78 – 7.79 ;
power to commence 6.10 , 6.11 ;
reasonable suspicion 7.74 ;
terrorist cash 7.71 – 7.83 ;
property 7.84 – 7.86
companies 4.17 – 4.18 ;
holding property 4.22 – 4.23 ;
prosecution 9.7 ;
risks 9.18 – 9.21
compulsion to produce documents 6.9
confidentiality: joint reporting 3.24 – 3.27 ;
terrorist financing 7.52
confiscation of criminal benefit 6.4
consent regime 1.2 :
problems 1.3
corporate offences 8.1 ;
application 8.4 ;
companies and partnerships 9.7 ;
criminal prosecution 9.5 – 9.10 ;
defence 9.2 – 9.4
see also prevention procedures defence;
liability 8.5 ;
penalties 9.10 ;
policy 9.5 – 9.6 ;
purpose 8.3
criminal suspects and connected persons: investigation 4.16 ;
person reasonably suspected 4.14 ;
serious crime 4.13 ;
standard 4.15
cryptocurrency 6.18
customer information order 6.9
disclosure orders 7.3 , 7.5 – 7.6 ;
effect of written notice 7.25 – 7.26 ;
giving reasons 7.8 ;
making application 7.7 – 7.14 ;
procedural requirements 7.9 ;
public interest 7.17 , 7.36 – 7.37 ;
relevant information 7.18 – 7.20 ;
requirements for making 7.15 – 7.17 ;
responding to written notice 7.27 – 7.32 ;
scope 7.7 ;
terrorism 7.11 – 7.12 ;
terrorist property 7.13 – 7.14 ;
variation and discharge 7.33 – 7.37 ;
written notice 7.21 – 7.26
failure to prevent model of liability 9.1
Financial Conduct Authority: civil recovery investigation, power to commence 6.11 ;
extension of powers 6.3
foreign tax evasion: additional conditions for liability 8.42 – 8.43 ;
consent 9.8 , 9.9 ;
facilitation 8.48 – 8.49 ;
jurisdiction 8.50 – 8.51 ;
offence 8.44 – 8.47 ;
UK, and 8.41
see also UK tax evasion
fraud: aiding terrorism 7.2 ;
cheating revenue 4.16 , 8.17 – 8.19 ;
false invoicing 8.18 ;
income tax 4.16 , 8.35 ;
intent 8.28 ;
IR35 8.29 ;
serious crime 4.14 ;
VAT 8.34
further information orders 2.4 – 2.5 , 7.53 – 7.54 :
appeals 2.18 , 7.65 – 7.66 ;
Page 282
application 2.6 – 2.12 , 7.56 – 7.62 ;
conditions 7.60 – 7.62 ;
effect 7.63 – 7.64 ;
introduction of 7.3 ;
procedure 2.13 , 7.57
gambling documents 6.19
gross human rights abuse or violation: conditions 6.43 ;
examples 6.49 ;
public official 6.46 ;
material assistance 6.47 ;
standard 6.48 ;
torture or cruel, inhuman and degrading treatment 6.44 ;
treatment in consequence of exposing illegal activity 6.45
HM Revenue & Customs: extension of powers 6.3 ;
new powers 6.9 – 6.10 ;
offences against 6.13 ;
previous powers 6.8
immigration officers: extension of powers 6.3 ;
offences against 6.13 ;
powers 6.12
incriminatory evidence 2.14 – 2.16
information sharing: anti-terrorism 7.3 ;
channels 3.4 ;
confidentiality 7.52 ;
conditions 7.41 – 7.46 ;
detail 7.44 ;
duty to report 7.50 – 7.51 ;
importance 3.1 , 3.3 ;
joint reporting 7.47 – 7.49 ;
notification 7.43 ;
unexplained wealth orders 5.23 ;
voluntary disclosure see voluntary disclosure
insufficient means: challenging 5.6 ;
known sources of lawful income 4.26 – 4.28 ;
market value 4.31 ;
obtain property, to 4.25 – 4.31 ;
trusts 4.29 – 4.30
interim freezing order 4.36 – 4.38 ;
compensation 5.13 ;
discharging 5.11 – 5.13 ;
timing 4.43 – 4.45 ;
varying 5.10
Joint Money Laundering Intelligence Taskforce (JMLIT) 3.2 , 3.4
joint reporting: impact on duty 3.21 – 3.23 , 7.50 – 7.51 ;
limit 3.23 ;
period 3.20 ;
required notification 3.22 , 7.43 – 7.45 ;
requirements 3.19 ;
terrorist legislation 7.47 – 7.49
listed assets 6.22 – 6.23 ;
administrative forfeiture 6.25 ;
estimated use 5.26 ;
procedural safeguards 6.24
London Anti-Corruption Summit 3.3
money laundering: duty to report 3.14 ;
partnership working 3.2
moratorium period, extending: application 1.15 – 1.40
see also application for extending moratorium period;
commencement 1.8 ;
court 1.14 ;
criteria for making order 1.9 – 1.14 ;
impact assessment 1.6 , 1.7 ;
police resources and criteria 1.12 ;
power discretionary 1.110;
procedure for extending 1.5 ;
proposals 1.4 ;
purpose 1.2 ;
renewability 1.3 ;
significance 1.1 ;
standard of proof 1.13
National Crime Agency: disclosure request notification 3.13 , 3.16 ;
extending moratorium period 1.2 , 1.15 ;
further information orders 7.56 ;
investigative assistance 2.2 ;
joint suspicious activity reports 3.4 ;
request for further information 2.2 – 2.4
politically exposed person 4.9 – 4.12 ;
challenging 5.4
prevention procedures defence: application 9.11 ;
communication 9.26 ;
due diligence 9.20 , 9.25 ;
evidence 9.24 ;
guidance 9.12 – 9.13 ;
guiding principles 9.16 – 9.29 ;
monitoring and review 9.28 – 9.29 ;
onus of proof 9.14 ;
proportionality 9.22 – 9.29 ;
risk assessment 9.18 ;
scope 9.15 ;
top-level commitment 9.23 ;
training 9.27
privilege: disclosure order notice 7.30 – 7.31 ;
further information order 2.17 ;
self-incrimination 4.3 , 5.19 , 7.64 ;
waiving 51.5
prohibited act: appropriate consent 1.2 ;
authorised disclosure 1.2 ;
handling of criminal property 1.1 ;
liability 2.11
property: challenging relationship 5.5 ;
company or trust-held 4.22 – 4.23 ;
definition 4.20 ;
effective control 4.21 ;
forfeiture 4.4 ;
holding 4.19 – 4.24 ;
insufficient means to obtain 4.25 – 4.31 ;
potential beneficiary 4.23 ;
timing 4.24
public interest: anti-terrorism 7.17 , 7.36 – 7.37 ;
foreign tax evasion 8.41 , 9.8 ;
unexplained wealth order 4.6 , 4.48 , 5.7
public revenue 8.31 – 8.32 ;
cheating 8.17 – 8.19
regulated sector 2.11 , 7.40
request for further information: appeals 2.18 ;
application 2.6 – 2.12 ;
background 2.3 ;
domestic cases 2.8 ;
evidential status 2.14 – 2.17 ;
foreign cases 2.9 ;
incriminatory evidence 2.14 – 2.16 ;
legally privileged material 2.17 ;
non-compliance 2.19 – 2.20 ;
order see also further information order;
procedure 2.13 ;
power 2.1 , 2.2 ;
regulated sector 2.11 ;
substantial value 2.12
response to unexplained wealth orders: financial gifts and gambling wins 5.18 ;
information 5.16 ;
satisfactory explanation 5.17 ;
truthfulness 5.15 ;
use of explanation 5.19 – 5.24
restraint of assets 6.4
risks 9.18 – 9.19 ;
communication 9.26 ;
customer due diligence 9.20 – 9.21 , 9.25 ;
monitoring
Page 283
and review 9.28 – 9.29 ;
top level commitment 9.23 ;
training 9.27
rules of court: extending moratorium period 1.5 , 1.25 – 1.38 ;
further information order 2.13
search and seizure powers: HM Revenue & Customs 6.9 ;
non-conviction 6.6 ;
Serious Fraud Office 6.4 – 6.5
Serious Fraud Office: confiscation of a criminal benefit 6.4 ;
extension of powers 6.3 ;
offences against 6.13 ;
previous powers 6.5 ;
restraint of assets 6.4 ;
search and seizure powers 6.5 – 6.7
suspicious activity report 2.1 , 2.3 , 2.15 :
account freezing 5.28;
domestic 7.60 ;
foreign 7.61 – 7.62 ;
joint 3.18 – 3.20 ;
review 3.2 ;
terrorist financing 7.1 , 7.43
tax evasion: avoidance, and 8.20 – 8.30 ;
foreign see foreign tax evasion;
individual liability 8.52 ;
responsibility 8.2 ;
UK see also UK tax evasion
terrorism 7.11 – 7.12
terrorist property 7.3 , 7.13 – 7.14
terrorist-financing: cross-border enforceability 7.99 – 7.102 ;
importance 7.1 ;
investigation 7.10 ;
joint reporting 7.47 – 7.49
see also information sharing;
joint suspicious activity reports, and 2.1 , 7.1 ;
legislation 2.1 ;
powers 7.95 – 7.98 ;
regulated sector 7.40
trusts: insufficient means to obtain 4.29 – 4.30 ;
property held by 4.22 – 4.23 ;
respondents 4.34
UK tax evasion 8.14 ;
avoidance or evasion 8.20 – 8.30 ;
causation 8.12 ;
cheating the public revenue 8.17 – 8.19 ;
facilitation of 8.6 , 8.39 – 8.40 ;
fraudulent 8.33 – 8.35 ;
offence 8.15 – 8.35 ;
person acting in association 8.8 -
person’s status 8.9 ;
partnership 8.10 ;
proving 8.36 – 8.38 ;
public revenue 8.31 – 8.32 ;
relevant body 8.7 ;
scope 8.11 , 8.13
unexplained wealth orders: application to vary and discharge see also application to vary and discharge unexplained wealth orders;
civil enforcement proceedings 5.21 ;
companies 4.17 – 4.18 ;
criminal suspects and connected persons 4.13 – 4.16 ;
criminal investigations 5.20 , 5.22 ;
development 4.1 ;
effect 4.32 – 4.35 ;
extra-territoriality 4.45 – 4.50 ;
failure to respond 4.4 ;
framework 4.2 ;
holding property 4.19 – 4.24 ;
insufficient means to obtain property 4.25 – 4.31
see also insufficient means;
investigative value 4.3 ;
non-compliance 4.39 – 4.42 ;
policy 4.48 ;
politically exposed person 4.9 – 4.12 ;
providing explanation 4.35 ;
reasonable excuse 4.42 ;
recoverability presumption 4.41 ;
requirements 4.5 – 4.7 ;
respondent 4.8 – 4.18 , 4.34
see also response to unexplained wealth orders;
standard 4.5 ;
timing 4.43 – 4.45 ;
use 5.25 – 5.26
unlawful conduct 6.42 ;
expansion 6.39 ;
gross human rights abuse or violation 6.43 – 6.50 ;
previous definition 6.41 ;
purpose of amendment 6.40
voluntary disclosure 3.6 , 3.7 ;
anti-terrorism 7.39 ;
conditions 3.8 – 3.17 ;
confidentiality 3.24 – 3.27 ;
impact on duty to report 3.21 – 3.23 , 7.50 – 7.51 ;
incentive 3.17 ;
joint reporting 3.18 – 3.20 ;
notification requirement 3.10 , 3.13 ;
privacy 3.24 – 3.27 ;
request 3.11 ;
respondent 2.12 ;
standard required 3.9 ;
suspicion 3.15
written notice: copies 7.32 ;
effect 7.25 – 7.26 ;
efficiency of 7.23 ;
legal privilege 7.30 – 7.31 ;
length 7.22 ;
responding to 7.27 – 7.32 ;
service 7.21 ;
scope 7.24
Page 284
The rest of this document is only available to i-law.com online subscribers.
If you are already a subscriber, please enter your details below to log in.