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Part 3 SConfiscation: Scotland

Modifications etc. (not altering text)

C2Pt. 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.

C5Pt. 3 applied (12.2.2019 for specified purposes, 13.8.2020 in so far as not already in force) by Counter-Terrorism and Border Security Act 2019 (c. 3), s. 27(1)(g), Sch. 3 para. 39(6) (with s. 25(9)); S.I. 2020/792, reg. 2(g)

Payment and enforcementS

117 Interest on unpaid sumsS

(1)If the amount required to be paid by a person under a confiscation order is not paid when it is required to be paid (whether when the order is made or within a period specified under section 116 [F1(or within such a period as extended under section 116A)]), he must pay interest on the amount for the period for which it remains unpaid.

(2)The rate of interest is the rate payable under a decree of the Court of Session.

(3)For the purposes of this section no amount is required to be paid under a confiscation order if—

(a)an application has been made under section 116(4),

(b)the application has not been determined by the court, and

(c)the period of 12 months starting with the day on which the confiscation order was made has not ended [F2(but see subsection (3A))].

[F3(3A)Subsection (3)(c) does not apply to an application made under subsection (4) of section 116 where the accused invites the court to make a finding as mentioned in subsection (5A) of that section in the context of making an order under subsection (4) of that section.

(3B)For the purposes of this section, no amount is required to be paid under a confiscation order if—

(a)an application has been made under section 116A(1) in relation to the confiscation order before the expiry of the period specified under section 116(4) in respect of the order, and

(b)the application has not been determined by the court.]

(4)In applying this Part the amount of the interest must be treated as part of the amount to be paid under the confiscation order.

Textual Amendments

F1Words in s. 117(1) inserted (temp.) (27.5.2020) by virtue of Coronavirus (Scotland) (No.2) Act 2020 (asp 10), s. 16(1), sch. 2 para. 9(4)(a) (with s. 9) (which affecting provision expires (1.10.2022) by virtue of Coronavirus (Scotland) (No.2) Act 2020 (asp 10), s. 9(1))

F2Words in s. 117(3)(c) inserted (temp.) (27.5.2020) by virtue of Coronavirus (Scotland) (No.2) Act 2020 (asp 10), s. 16(1), sch. 2 para. 9(4)(b) (with s. 9) (which affecting provision expires (1.10.2022) by virtue of Coronavirus (Scotland) (No.2) Act 2020 (asp 10), s. 9(1))

F3S. 117(3A)(3B) inserted (temp.) (27.5.2020) by virtue of Coronavirus (Scotland) (No.2) Act 2020 (asp 10), s. 16(1), sch. 2 para. 9(4)(c) (with s. 9) (which affecting provision expires (1.10.2022) by virtue of Coronavirus (Scotland) (No.2) Act 2020 (asp 10), s. 9(1))

Modifications etc. (not altering text)

Commencement Information

I1S. 117 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)