Arrangements with prior consent

Constable's disclosure

Legislation/Regulatory – TERA2000 s. 21C

Definitions

Legislation/Regulatory – TERA2000 s. 21H

Disclosure after entering arrangements

Legislation/Regulatory – TERA2000 s. 21ZB

Failure to disclose

Legislation/Regulatory – TERA2000 s. 21ZC, 21A

Generally

Legislation/Regulatory – TERA2000 s. 21ZA

Institutions, disclosures by

Legislation/Regulatory – TERA2000 s. 21F

Other permitted disclosures

Legislation/Regulatory – TERA2000 s. 21G

Protected disclosures

Legislation/Regulatory – TERA2000 s. 21B

Tipping off

Legislation/Regulatory – TERA2000 s. 21D

Undertaking or group, disclosures by

Legislation/Regulatory – TERA2000 s. 21E

Assistance by offender

Guidance of use of powers

Legislation/Regulatory – SOCPA2005 s. 75B

Immunity from prosecution

Legislation/Regulatory – SOCPA2005 s. 71

Reduction in sentence

Legislation/Regulatory – SOCPA2005 s. 73

Review of sentence

Legislation/Regulatory – SOCPA2005 s. 74, 75

Undertakings as to use of evidence

Legislation/Regulatory – SOCPA2005 s. 72

Use of live link

Legislation/Regulatory – SOCPA2005 s. 75A

Commencement order

Legislation/Regulatory – PCA2002 s. 178 ; SI 2005/1521

Confiscation orders by magistrates' court

Legislation/Regulatory – SOCPA2005 s. 97

Disclosure of information by/to

Legislation/Regulatory – FOIA2000 s. 23(3) ; PCA2002 s. 339ZA ; SOCPA2005 s. 33, 34, 35

Financial reporting orders

Legislation/Regulatory – SOCPA2005 s. 76, 79-81

Generally

Commentary – VAT Reporter ¶59-750 ; VAT Reporter ¶60-864 ; VAT Reporter ¶60-871
HMRC Guidance – EM5105

Interaction with RCPO

Commentary – VAT Reporter ¶60-839

Investigatory powers

Applicable offences

Legislation/Regulatory – SOCPA2005 s. 61

Disclosure notices

Legislation/Regulatory – SOCPA2005 s. 62-65, 69

Enforcement

Legislation/Regulatory – SOCPA2005 s. 66, 67

Entry and seizure of documents

Legislation/Regulatory – SOCPA2005 s. 66, 67

Generally

Legislation/Regulatory – SOCPA2005 s. 60

Legal professional privilege

Legislation/Regulatory – SOCPA2005 s. 64

Production of documents

Legislation/Regulatory – SOCPA2005 s. 63

Search warrants

Legislation/Regulatory – SOCPA2005 s. 68

Statements, restrictions on use of

Legislation/Regulatory – SOCPA2005 s. 65

Money laundering

– see Money laundering

Offenders assisting

Legislation/Regulatory – SOCPA2005 s. 71-75

Proposed replacement with NCA

Commentary – VAT Reporter ¶59-750 ; VAT Reporter ¶60-710

Protection of witnesses and other persons

Duty to assist protection providers

Legislation/Regulatory – SOCPA2005 s. 85

Generally

Legislation/Regulatory – SOCPA2005 s. 82

Joint arrangements

Legislation/Regulatory – SOCPA2005 s. 83

Offence of disclosing information

Legislation/Regulatory – SOCPA2005 s. 86-89

Protection from liability

Legislation/Regulatory – SOCPA2005 s. 90

Provision of information

Legislation/Regulatory – SOCPA2005 s. 93

Transfer of responsibility to other protection provider

Legislation/Regulatory – SOCPA2005 s. 84

Transitional provisions

Legislation/Regulatory – SOCPA2005 s. 91, 92

Revenue functions

Employment

Legislation/Regulatory – PCA2002 s. 318

Exercise of

Legislation/Regulatory – PCA2002 s. 324

Generally

Legislation/Regulatory – PCA2002 s. 317

Settlements

Legislation/Regulatory – PCA2002 s. 322

Source of income

Legislation/Regulatory – PCA2002 s. 319

Transfers of value

Legislation/Regulatory – PCA2002 s. 321