468.This section provides definitions and meanings for some of the terminology used in Part 6 and in particular the terms “criminal conduct” and “criminal property.” For the purposes of this Part, “criminal conduct” does not include an offence relating to a matter under the care and management of the Board of the Inland Revenue, for example, tax fraud.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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