317 [The National Crime Agency's] general Revenue functions
Proceeds of Crime Act 2002 (2002 c 29) | Legislation

Part 6 Revenue Functions

General functions

317  [The National Crime Agency's] general Revenue functions

(1)     For the purposes of this section the qualifying condition is that [the National Crime Agency] has reasonable grounds to suspect that—

(a)     income arising or a gain accruing to a person in respect of a chargeable period is chargeable to income tax or is a chargeable gain (as the case may be) and arises or accrues as a result of the person's or another's criminal conduct (whether wholly or partly and whether directly or indirectly), or

(b)     a company is chargeable to corporation tax on its profits arising in respect of a chargeable period

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