Section 100: Detention of seized cash: meaning of "48 hours"
221.The Proceeds of Crime Act 2002 gives powers to the police and HM Revenue and Customs to seize cash derived from or intended for use in crime, and to secure its forfeiture in civil magistrates' or sheriff court proceedings. A constable or an officer of Revenue and Customs can seize and detain cash. However cash may not be detained for a period of more than 48 hours except by order of a magistrate (or a sheriff in Scotland). Previously the calculation of the 48 hour period included all bank holidays and weekends.
222.Section 100 requires any calculation of the 48 hour period to leave out of account Saturdays, Sundays, Christmas Day and Good Friday (which are public holidays) and any day that is a bank holiday in the part of the United Kingdom in which the cash was seized and, in Scotland, any sheriff court holiday.