SOCA investigation

[Brian Clarke]

But s317 means that they have to have suspicion of it coming from criminal activity, which implies that they must have some idea bout the source.

317 Director’s general Revenue functions

(1)For the purposes of this section the qualifying condition is that the Director 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 ...

The legislation still strikes me as more all-encompassing than tidy.