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In force2020 Revised Edition

Part 7 · Powers to Investigate and to Obtain Information from Comptroller of Income Tax and Comptroller of Goods and Services Tax

40. Powers of law enforcement officers

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(1)

A law enforcement officer may investigate any offence under this Act which is disclosed in the course of investigating into any other offence under any other written law which charges the law enforcement officer with the duty of investigating that other offence.

(2)

A law enforcement officer may also investigate any offence under section 26, 39 or 73(12), or any offence under section 39 or 40(6) of the Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) Act 1992 as applied by section 72.

(3)

If —

(a)

a law enforcement officer conducts an investigation into any offence under this Act pursuant to subsection (1); and

(b)

in the course of the investigation, no offence is disclosed under the other written law charging the law enforcement officer with the duty of investigating offences under the other written law,the law enforcement officer may continue to conduct the investigation into the offence under paragraph (a).

(4)

In investigating any offence (A) under this Act pursuant to subsection (1), (2) or (3), a law enforcement officer may exercise any power of investigation of an offence (B) under any provision of any other written law which charges the law enforcement officer with the duty of investigating offence (B), as if a reference in that provision to offence (B) were a reference to offence (A).

(5)

Any evidence obtained by a law enforcement officer during an investigation under this section may, subject to any written law relating to the admissibility of evidence, be admitted in any civil or criminal proceedings under this Act.

(6)

To avoid doubt, nothing in this section affects the power of investigation of a police officer under the Criminal Procedure Code 2010.

Report

Part 8

Disclosure and Tipping-Off

Part 9

Confiscation of Benefitsfrom Organised Crime Activities

Part 10

Miscellaneous

Schedules