Proceeds of Crime Act 2002, section 359

Offences

Part 8 Investigations

(1)A person commits an offence if without reasonable excuse he fails to comply with a requirement imposed on him under a disclosure order.

(2)A person guilty of an offence under subsection (1) is liable on summary conviction to—

(a)imprisonment for a term not exceeding six months,

(b)a fine not exceeding level 5 on the standard scale, or

(c)both.

(3)A person commits an offence if, in purported compliance with a requirement imposed on him under a disclosure order, he—

(a)makes a statement which he knows to be false or misleading in a material particular, or

(b)recklessly makes a statement which is false or misleading in a material particular.

(4)A person guilty of an offence under subsection (3) is liable—

(a)on summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both, or

(b)on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both.

Cases considering section 359 10

Perry and others v Serious Organised Crime Agency

[2012] UKSC 35 · 25 July 2012Limits

Section 359 criminalises, absent reasonable excuse, non-compliance with an information notice and also criminalises false compliance. Those penal consequences were decisive in holding that section 357 lacks extraterritorial effect (see paras [87]; [94]).

Jimenez, R. (On the Application of) v The First Tier Tribunal (Tax Chamber)

[2019] EWCA Civ 51 · 31 January 2019Limits

Section 359(1)-(2) made failure to comply with a disclosure order a criminal offence. The criminal sanction was the decisive feature distinguishing Perry from paragraph 1’s civil regime. (see paras [27]-[29], [44])

Serious Organised Crime Agency v Perry & Ors

[2010] EWCA Civ 907 · 29 July 2010Limits

Section 359 creates criminal liability for failure without reasonable excuse to comply with a disclosure-order requirement or for knowingly giving false information. Criminal enforcement and its practical difficulty abroad weighed against unrestricted extra-territoriality. (see paras [19]; [40]-[41]; [59])

What each judgment says about section 359 is in the case-law panel in the full Act.

Explanatory note

519.As the disclosure order obliges persons to comply with certain requirements, sanctions to compel such compliance are required. There is a maximum penalty of six months imprisonment and/or a level 5 fine (currently £5000) for non-compliance and two years imprisonment and/or an unlimited fine for knowingly or recklessly makes a false or misleading statement.

All the explanatory notes for the Act

Amendments and notes

3 notes from legislation.gov.uk

Modifications

  1. C153S. 359 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 8(1)(2)(6)-(8), 18(2)(6)(7), 27(6)(7), 28(7) (as amended (1.4.2008) by S.I. 2008/298, arts. 1(1), 2(9)(10))
  2. C154S. 359 excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 27(2), 28(2) (as amended (1.4.2008) by S.I. 2008/298, arts. 1(1), 2(9)(10))

Commencement

  1. I314S. 359 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)