问题：Ian is an accountant and one of his clients is Jet, who runs an illegal operation as well as some other legitimate businesses. Jet approached Ian for advice as to how he should deal with the gains he makes from the illegal operation.

　　Ian suggested that, rather than try to use his existing legitimate businesses to disguise the source of the money, Jet should use his legally made money to buy the local football club, Kickers, with the intention of passing his gains from the illegal operation through its accounts.

　　Ian’s reasoning was that as there was a lot of cash going through the football club on a weekly basis, and as ther appeared to be very little control exercised over the finances of football clubs, it would be easy to mingle the illegal money with the football club’s legitimate receipts

　　Jet accepted the proposal, bought the club, appointed Ian as its finance director and together they passed the illegal money through the football club. Lol, the long-term team manager of Kickers, has noticed the increase in the clubs’ income, but is concerned that the extra money is going to Jet as the owner, and not being used to finance the club.

　　Required:

　　Analyse the scenario from the perspective of the law relating to money laundering, advising Lol as to the legality of the above situation and what action can be taken against Ian and/or Jet.

　　解析：Money laundering is the process by which the proceeds of crime, either money or other property, are converted into assets, which appear to have a legitimate rather than an illegal origin. The aim of the process is to disguise the source of the property, in order to allow the holder to enjoy it free from suspicion as to its source. The process usually involves three distinct phases:

　　– placement is the initial disposal of the proceeds of criminal activity into apparently legitimate business activity or property.

　　– layering involves the transfer of money from business to business, or place to place in order to conceal its initial source.

　　– integration is the culmination of the previous procedures through which the money takes on the appearance of coming from a legitimate source. Money laundering was first made a criminal offence in the United Kingdom under the Drug Trafficking Offences Act 1986 and is now regulated by the Proceeds of Crime Act 2002, and the Money Laundering Regulations 2007, together with the specifically anti-terrorist legislation, such as the Prevention of Terrorism Act 2005. The Proceeds of Crime Act 2002 seeks to control money laundering by creating three categories of criminal offences in relation to the activity.

　　– laundering

　　The first category of principal money laundering offences relates to laundering the proceeds of crime or assisting in that process and is contained in ss.327–329. Under s.327, it is an offence to conceal, disguise, convert, transfer or remove criminal property from England and Wales, Scotland or Northern Ireland. Concealing or disguising criminal property is widely defined to include concealing or disguising its nature, source, location, disposition, movement or ownership or any rights connected with it. These offences are punishable on conviction by a maximum of 14 years imprisonment and/or a fine.

　　– failure to report

　　The second category of offence relates to failing to report a knowledge or suspicion of money laundering and is contained in ss.330–332. Under s.330 it is an offence for a person who knows or suspects that another person is engaged in money laundering not to report the fact to the appropriate authority. However, the offence only relates to individuals, such as accountants, who are acting in the course of business in the regulated sector. The offences set out in these sections are punishable, on conviction, by a maximum of five years imprisonment and/or a fine.

　　– tipping off

　　The third category of offence relates to tipping off and is contained in s.333, which makes it an offence to make a disclosure, which is likely to prejudice any investigation under the Act. The offences set out in these sections are punishable on conviction by a maximum of five years imprisonment and/or a fine.