Part 1: Proceeds of crime Extension of powers Section 19: Her Majesty’s Revenue and Customs: new powers
Section 19 makes amendments to section 316 of POCA in relation to England, Wales and Northern Ireland to include HMRC in the definition of "enforcement authority". This allows a member of staff of HMRC to bring forward civil recovery proceedings under Chapter 2 of Part 5 of POCA against property or any person who they think holds recoverable property. "Recoverable property" is defined in sections 304 to 310 of POCA and essentially means the proceeds of crime or property that directly represents such. The amendment provides HMRC with the powers to bring civil recovery proceedings (section 243) and to make applications in connection with civil recovery proceedings such as: property freezing orders (section 245A) and interim receiving orders (section 246).
	The inclusion of HMRC staff in the definition of "appropriate officer" and "senior appropriate officer" in section 378 of POCA allows them to apply for the orders and warrants to build a case for civil recovery proceedings. They are officers for the purposes of a "civil recovery investigation", see section 341 of POCA.