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Coronavirus (Recovery and Reform) (Scotland) Act 2022
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24(1)The Proceeds of Crime Act 2002 applies in accordance with the modifications in this paragraph.
(2)Section 99 (postponement) has effect as if—
(a)after subsection (4) there were inserted—
“(4A)For the purpose of subsection (4), “exceptional circumstances”, in relation to proceedings, includes the effect (whether direct or indirect) of coronavirus on the proceedings.”,
(b)after subsection (11) there were inserted—
“(12)In subsection (4A), “coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).”.
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