Part 1: Proceeds of crime Extension of powers Section 18: Her Majesty’s Revenue and Customs: removal of restrictions
Officers of HMRC currently have various powers to enable them to investigate crimes, such as the power of arrest or the power to apply for a search warrant. However, these powers are unavailable in relation to offences committed against certain functions of HMRC (typically former Inland Revenue functions). Section 18 seeks to remove such restrictions, enabling officers of HMRC to use their existing criminal investigation powers in relation to crimes relating to any of HMRC’s functions.
	Sub-section (2) removes the current restriction within section 23A of the Criminal Law (Consolidation) (Scotland) Act 1995 (CLCSA) that prevents HMRC from using its criminal powers for offences relating to prohibitions and restrictions or the movement of goods. This gives officers of HMRC in Scotland criminal powers in relation to crimes involving prohibitions and restrictions or the movement of goods similar to those currently enjoyed by officers of HMRC in England and Wales and Northern Ireland.
	Sub-sections (3), (4) and (5) remove restrictions on the use of HMRC’s criminal investigation powers in relation to offences relating to functions of HMRC that are functions previously held by the Inland Revenue.
	Sub-section (3) amends the definition of "officer of law" in section 307 of the Criminal Procedure (Scotland) Act 307.
	Sub-section (4) amends the Proceeds of Crime Act 2002 to remove the restrictions on the exercise of the powers contained in sections 289, 294, 375C and 408C, so that these powers can be used when investigating crimes related to former inland revenue functions for which they are currently unavailable.
	Sub-section (5) amends the Finance Act 2007 to remove the specified restriction at section 84, enabling HMRC officers to use their criminal investigatory powers from the Police and Criminal Evidence Act 1984 in relation to certain former revenue functions in relation to which they are not currently available.