Part 2: Terrorist property Counter-terrorism financial investigators Section 42: Offences in relation to counter-terrorism financial investigators
Section 42(1) inserts new section 120B into TACT which makes provision for the offences of assaulting, or resisting or wilfully obstructing a CTFI who is exercising a relevant power (the relevant powers are specified in sub-section 120B(5)).
	Section 120B(3) provides that the offence of assaulting a CTFI carries a sentence on summary conviction in England and Wales of imprisonment for a term not exceeding 51 weeks or a fine, or both; and in Northern Ireland, imprisonment for a term not exceeding 6 months or a fine not exceeding level 5 on the standard scale, or both.
	Section 120B(4) provides that the offence of resisting or wilfully obstructing a CTFI carries a sentence on summary conviction in England and Wales of imprisonment for a term not exceeding 51 weeks or a fine not exceeding level 3 on the standard scale, or both; and in Northern Ireland, imprisonment for a term not exceeding 1 month or a fine not exceeding level 3 on the standard scale, or both.
	Section 120B(6) makes provision for a different maximum custodial penalty in England and Wales for such offences committed before the coming into force of section 281(5) of the Criminal Justice Act 2003.
	Section 42(2) inserts a new Part 4C in Schedule 1 to ATCSA which makes provision for equivalent offences of assaulting or obstructing a CTFI who is exercising a power conferred on them under Schedule 1.