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