C1C2C3 Part 3 Confiscation: Scotland
Pt. 3 applied by Terrorism Act 2000 (c. 11), Sch. 8 paras. 17(4A), 34(3A) (as substituted (24.3.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 39(4)(5); S.S.I. 2003/210, art. 2(1)(b)(2), sch. (with art. 7); S.I. 2003/333, art. 2, Sch.
Pt. 3 applied by 2000 c. 11, Sch. 8 para. 34(3A) (as substituted (24.3.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 39(5); S.S.I. 2003/210, art. 2(1)(b)(2), sch. (with art. 7))
Interpretation
I1C2C3144C2C3 Tainted gifts and their recipients
1
Subsections (2) and (3) apply if—
a
no court has made a decision as to whether the accused has a criminal lifestyle, or
b
a court has decided that the accused has a criminal lifestyle.
2
A gift is tainted if it was made by the accused at any time after the relevant day.
3
A gift is also tainted if it was made by the accused at any time and was of property—
a
which was obtained by the accused as a result of or in connection with his general criminal conduct, or
b
which (in whole or part and whether directly or indirectly) represented in the accused’s hands property obtained by him as a result of or in connection with his general criminal conduct.
4
Subsection (5) applies if a court has decided that an accused does not have a criminal lifestyle.
5
A gift is tainted if it was made by the accused at any time after—
a
the date on which the offence concerned was committed, or
b
if his particular criminal conduct consists of two or more offences and they were committed on different dates, the earliest of those dates.
6
For the purposes of subsection (5) an offence which is a continuing offence is committed on the first occasion when it is committed.
7
A gift may be a tainted gift whether it was made before or after the passing of this Act.
8
The relevant day is the first day of the period of six years ending with—
a
the day when proceedings for the offence concerned were instituted against the accused, or
b
if there are two or more offences and proceedings for them were instituted on different days, the earliest of those days.
9
If the accused transfers property to another person (whether directly or indirectly) for a consideration whose value is significantly less than the value of the property at the time of the transfer, he is to be treated as making a gift.
10
If subsection (9) applies the property given is to be treated as such share in the property transferred as is represented by the fraction—
a
whose numerator is the difference between the two values mentioned in subsection (9), and
b
whose denominator is the value of the property at the time of the transfer.
11
References to a recipient of a tainted gift are to a person to whom the accused has (whether directly or indirectly) made the gift.
Pt. 3 functions of administrator extended (24.2.2003) by Proceeds of Crime Act 2002 (Enforcement in different parts of the United Kingdom) Order 2002 (S.I. 2002/3133), arts. 1, 4(1)(a)