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The Economic Crime and Corporate Transparency Act 2023 (Commencement) (Scotland) Regulations 2025
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Scottish Statutory Instruments
2025 No. 304 (C. 23)
Proceeds Of Crime
The Economic Crime and Corporate Transparency Act 2023 (Commencement) (Scotland) Regulations 2025
Made
29th October 2025
Laid before the Scottish Parliament
31st October 2025
Coming into force
10th November 2025
The Scottish Ministers make these Regulations in exercise of the power conferred by section 219(4) of the Economic Crime and Corporate Transparency Act 2023(1).
The Scottish Ministers have consulted the Secretary of State in accordance with section 219(4) of that Act.
Citation and commencement
1. These Regulations may be cited as the Economic Crime and Corporate Transparency Act 2023 (Commencement) (Scotland) Regulations 2025 and come into force on 10 November 2025.
Appointed Day
2. 31 March 2026 is the day appointed for the coming into force of Part 2 of schedule 8 and section 179 (so far as it relates to that Part) of the Economic Crime and Corporate Transparency Act 2023.
ANGELA CONSTANCE
A member of the Scottish Government
St Andrew’s House,
Edinburgh
29th October 2025
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations bring into force on 31 March 2026 Part 2 of schedule 8 and section 179 (so far as it relates to that part) of the Economic Crime and Corporate Transparency Act 2023 (“the Act”).
Schedule 8 of the Act (as introduced by section 179) amends Part 3 of the Proceeds of Crime Act 2002 (c. 29) (“POCA”) (confiscation: Scotland) to extend the confiscation regime under POCA to cryptoassets.
NOTE AS TO EARLIER COMMENCEMENT REGULATIONS
(This note is not part of the Regulations)
| Provision | Date of Commencement | Instrument number |
|---|---|---|
| Sections 1 and 2 | 4th March 2024 | S.I. 2024/269 |
| Sections 4(3) and 4(4) | 4th March 2024 | S.I. 2024/269 |
| Sections 8 to 21 | 4th March 2024 | S.I. 2024/269 |
| Section 22 | 15th January 2024 | S.I. 2023/1206 |
| Sections 23 to 26 | 4th March 2024 | S.I. 2024/269 |
| Section 27 | 15th January 2024 | S.I. 2023/1206 |
| Sections 28 to 30 | 4th March 2024 | S.I. 2024/269 |
| Section 35 (insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Section 36 | 4th March 2024 | S.I. 2024/269 |
| Section 37 (insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Section 38 | 4th March 2024 | S.I. 2024/269 |
| Section 39 (insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Sections 40 to 42 | 4th March 2024 | S.I. 2024/269 |
| Section 45 | 4th March 2024 | S.I. 2024/269 |
| Section 47 | 4th March 2024 | S.I. 2024/269 |
| Section 48 (insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Section 51 (for limited purposes) | 4th March 2024 | S.I. 2024/269 |
| Section 52 (insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Section 59 other than subsection (2) to the extent that it substitutes section 853A(1)(b)(iii) of the Companies Act 2006 (c. 46) | 4th March 2024 | S.I. 2024/269 |
| Sections 60 and 61 | 4th March 2024 | S.I. 2024/269 |
| Section 63 | 4th March 2024 | S.I. 2024/269 |
| Section 65 | 4th March 2024 | S.I. 2025/349 |
| Section 67 | 15th January 2024 | S.I. 2023/1206 |
| Section 68 (insofar as not already in force) | 18th March 2024 | S.I. 2025/349 |
| Section 70 | 18th March 2024 | S.I. 2025/349 |
| Section 71 | 4th March 2024 | S.I. 2024/269 |
| Section 75(1) and (2) | 4th March 2024 | S.I. 2024/269 |
| Section 75(3) and (4) | 5th March 2024 | S.I. 2024/269 |
| Sections 76 to 84 | 4th March 2024 | S.I. 2024/269 |
| Section 85 (insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Section 86 | 4th March 2024 | S.I. 2024/269 |
| Section 87 (insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Sections 88 to 90 | 4th March 2024 | S.I. 2024/269 |
| Section 91 (insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Section 92 | 4th March 2024 | S.I. 2024/269 |
| Sections 93 and 94 (insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Section 95 | 4th March 2024 | S.I. 2024/269 |
| Section 96 (insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Section 97 | 4th March 2024 | S.I. 2024/269 |
| Section 102 | 4th March 2024 | S.I. 2024/269 |
| Section 103 | 15th January 2024 | S.I. 2023/1206 |
| Sections 104 to 107 (insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Section 108 | 4th March 2024 | S.I. 2024/269 |
| Section 136(2) | 18th March 2024 | S.I. 2025/349 |
| Section 147 | 15th January 2024 | S.I. 2023/1206 |
| Section 155 (insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Sections 156 and 157 | 4th March 2024 | S.I. 2024/269 |
| Section 161 | 4th March 2024 | S.I. 2024/269 |
| Section 162 | 4th March 2024 | S.I. 2024/269 |
| Section 164 | 4th March 2024 | S.I. 2024/269 |
| Section 167 (insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Section 169 | 4th March 2024 | S.I. 2024/269 |
| Section 170 (insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Section 171 to 173 | 4th March 2024 | S.I. 2024/269 |
| Sections 175 to 177 | 4th March 2024 | S.I. 2024/269 |
| Section 179 (in so far as it relates to Part 1 of Schedule 8, insofar as not already in force) | 26th April 2024 | S.I. 2024/269 |
| Section 179 (in so far as it relates to Part 3 of Schedule 8, insofar as not already in force) | 26th April 2024 | N.I.S.R. 2024/82 |
| Section 180 (in part) | 26th April 2024 | S.I. 2024/269 |
| Section 180 (so far as not already in force) | 7th November 2024 | S.I. 2024/1108 |
| Section 181 (insofar as not already in force) | 26th April 2024 | S.I. 2024/269 |
| Section 183 | 15th January 2024 | S.I. 2023/1206 |
| Section 185 and 186 (insofar as not already in force) | 26th April 2024 | S.I. 2024/269 |
| Sections 187 to 193 | 15th January 2024 | S.I. 2023/1206 |
| Sections 199 to 206 (insofar as not already in force) | 1st September 2025 | S.I. 2025/349 |
| Sections 207 to 209 | 4th March 2024 | S.I. 2024/269 |
| Section 210 (insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Section 211 | 15th January 2024 | S.I. 2023/1206 |
| Section 212 | 4th March 2024 | S.I. 2024/269 |
| Section 214 (insofar as not already in force) | 15th November 2023 | S.I. 2023/1206 |
| Section 215 | 4th March 2024 | S.I. 2024/269 |
| Schedule 2 (for limited purposes insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Schedule 3 (insofar as not already in force) | 4th March 2024 | S.I. 2024/269 |
| Part 1 of Schedule 8 (insofar as not already in force) | 26th April 2024 | S.I. 2024/269 |
| Schedule 9 (in part) | 26th April 2024 | S.I. 2024/269 |
| Schedule 9 (insofar as not already in force) | 7th November 2024 | S.I. 2024/1108 |
| Schedule 10 (insofar as not already in force) | 26th April 2024 | S.I. 2024/269 |
| Schedule 11 | 15th January 2024 | S.I. 2023/1206 |
| Schedule 13 (insofar as not already in force) | 1st September 2025 | S.I. 2025/349 |
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