http://www.legislation.gov.uk/ukpga/2002/29/bodyProceeds of Crime Act 2002An Act to establish the Assets Recovery Agency and make provision about the appointment of its Director and his functions (including Revenue functions), to provide for confiscation orders in relation to persons who benefit from criminal conduct and for restraint orders to prohibit dealing with property, to allow the recovery of property which is or represents property obtained through unlawful conduct or which is intended to be used in unlawful conduct, to make provision about money laundering, to make provision about investigations relating to benefit from criminal conduct or to property which is or represents property obtained through unlawful conduct or to money laundering, to make provision to give effect to overseas requests and orders made where property is found or believed to be obtained through criminal conduct, and for connected purposes.2002-08-12texttext/xmlenStatute Law Database2026-03-23Expert Participation2026-03-22 Part 1<Substitution ChangeId="key-2542f82ffbd5cc09a2982d1d5ec20450-1486650955486" CommentaryRef="key-2542f82ffbd5cc09a2982d1d5ec20450">Introductory</Substitution> The Agency and its Director1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Director’s functions: general2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Addition ChangeId="key-41de613dbf3e71ac890381ad679a56f8-1487067895575" CommentaryRef="key-41de613dbf3e71ac890381ad679a56f8">Contribution to the reduction of crime</Addition>2A1A relevant authority must exercise its functions under this Act in the way which it considers is best calculated to contribute to the reduction of crime.2In this section “a relevant authority” means—athe National Crime Agency,bthe Director of Public Prosecutions,cthe Director of Public Prosecutions for Northern Ireland,d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...ethe Director of the Serious Fraud Office.fHer Majesty's Revenue and Customs, orgthe Financial Conduct Authority.3In considering under subsection (1) the way which is best calculated to contribute to the reduction of crime a relevant authority must have regard to any guidance given to it by—ain the case of the National Crime Agency, the Secretary of State,bin the case of the Director of Public Prosecutions ... or the Director of the Serious Fraud Office, the Attorney General, ...cin the case of the Director of Public Prosecutions for Northern Ireland, the Advocate General for Northern Ireland , anddin the case of Her Majesty's Revenue and Customs or the Financial Conduct Authority, the Treasury.4The guidance must indicate that the reduction of crime is in general best secured by means of criminal investigations and criminal proceedings.5The reference in this section to the Advocate General for Northern Ireland is to be read, before the coming into force of section 27(1) of the Justice (Northern Ireland) Act 2002 (c. 26), as a reference to the Attorney General for Northern Ireland.<Addition ChangeId="key-41de613dbf3e71ac890381ad679a56f8-1487067895575" CommentaryRef="key-41de613dbf3e71ac890381ad679a56f8"><Substitution ChangeId="key-ff4a96fbc5dcbfb20fa8f53ebe9a87b1-1510229031452" CommentaryRef="key-ff4a96fbc5dcbfb20fa8f53ebe9a87b1">The National Crime Agency and its officers</Substitution></Addition>2B1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2Anything which the National Crime Agency is authorised or required to do under this Act (whether directly or through its staff) may be done by a person providing services under arrangements made by that Agency if the person is authorised by that Agency (whether generally or specifically) for that purpose.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Addition ChangeId="key-41de613dbf3e71ac890381ad679a56f8-1487067895575" CommentaryRef="key-41de613dbf3e71ac890381ad679a56f8">Prosecuting authorities</Addition>2C1Anything which the Director of Public Prosecutions is authorised or required to do under, or in relation to, Part 5 or 8 of this Act may be done by a member of his staff if the member of staff is authorised by the Director (generally or specifically) for that purpose.2Anything which ... the Director of the Serious Fraud Office is authorised or required to do under, or in relation to, Part 2, 4, 5, 7 or 8 of this Act may be done by a member of his staff if the member of staff is authorised by the Director ... (generally or specifically) for that purpose.3Anything which a relevant Director or a member of his staff is authorised or required to do under, or in relation to, Part 2, 4, 5 or 8 of this Act may be done by a person providing services under arrangements made by the relevant Director if the person is authorised by the relevant Director (whether generally or specifically) for that purpose.3ASubsection (3) does not apply to the functions of the Director of Public Prosecutions for Northern Ireland ... under section 302A , 303X , 303Z19, 303Z53 or 303Z65.4In this section “relevant Director” means—athe Director of Public Prosecutions,bthe Director of Public Prosecutions for Northern Ireland,c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .dthe Director of the Serious Fraud Office. Accreditation and training31The National Crime Agency must provide a system for the accreditation of financial investigators.2The system of accreditation must include provision for—athe monitoring of the performance of accredited financial investigators, andbthe withdrawal of accreditation from any person who contravenes or fails to comply with any condition subject to which he was accredited , andcsecuring that decisions under that system which concern—ithe grant or withdrawal of accreditations, oriithe monitoring of the performance of accredited financial investigators,are taken without regard to their effect on operations by the National Crime Agency or any other person.3A person may be accredited—ain relation to this Act;bin relation to particular provisions of this Act.4But the accreditation may be limited to specified purposes.5A reference in this Act to an accredited financial investigator is to be construed accordingly.6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7The National Crime Agency must make provision for the training of persons in—afinancial investigation, andbthe operation of this Act.8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Co-operation4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advice and assistance5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Part 2Confiscation: England and WalesConfiscation orders<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Making of order61The Crown Court must proceed under this section if the following two conditions are satisfied.2The first condition is that a defendant falls within any of the following paragraphs—ahe is convicted of an offence or offences in proceedings before the Crown Court;bhe is committed to the Crown Court for sentence in respect of an offence or offences under section 3, 4 or 6 section 3, 3A, 3B, 3C, 4, 4A or 6 of the Sentencing Act any provision of sections 14 to 20 of the Sentencing Code;che is committed to the Crown Court in respect of an offence or offences under section 70 below (committal with a view to a confiscation order being considered).3The second condition is that—athe prosecutor ... asks the court to proceed under this section, orbthe court believes it is appropriate for it to do so.4The court must proceed as follows—ait must decide whether the defendant has a criminal lifestyle;bif it decides that he has a criminal lifestyle it must decide whether he has benefited from his general criminal conduct;cif it decides that he does not have a criminal lifestyle it must decide whether he has benefited from his particular criminal conduct.5If the court decides under subsection (4)(b) or (c) that the defendant has benefited from the conduct referred to it must—adecide the recoverable amount, andbmake an order (a confiscation order) requiring him to pay that amount. Paragraph (b) applies only if, or to the extent that, it would not be disproportionate to require the defendant to pay the recoverable amount. 6But the court must treat the duty in subsection (5) as a power if it believes that any victim of the conduct has at any time started or intends to start proceedings against the defendant in respect of loss, injury or damage sustained in connection with the conduct.6AThe court must also treat the duty in subsection (5) as a power if—aan order has been made, or it believes an order may be made, against the defendant under section 4 (criminal unlawful profit orders) of the Prevention of Social Housing Fraud Act 2013 in respect of profit made by the defendant in connection with the conduct, orbit believes that a person has at any time started or intends to start proceedings against the defendant under section 5 (civil unlawful profit orders) of that Act in respect of such profit.7The court must decide any question arising under subsection (4) or (5) on a balance of probabilities.8The first condition is not satisfied if the defendant absconds (but section 27 may apply).9References in this Part to the offence (or offences) concerned are to the offence (or offences) mentioned in subsection (2).<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Recoverable amount71The recoverable amount for the purposes of section 6 is an amount equal to the defendant’s benefit from the conduct concerned.2But if the defendant shows that the available amount is less than that benefit the recoverable amount is—athe available amount, orba nominal amount, if the available amount is nil.3But if section 6(6) or 6(6A) applies the recoverable amount is such amount as—athe court believes is just, butbdoes not exceed the amount found under subsection (1) or (2) (as the case may be).4In calculating the defendant’s benefit from the conduct concerned for the purposes of subsection (1), the following must be ignored— aany property in respect of which a recovery order is in force under section 266,bany property which has been forfeited in pursuance of a forfeiture notice under section 297A or an account forfeiture notice under section 303Z9, ...cany property in respect of which a forfeiture order is in force under section 298(2), 303O(3), 303R(3) , 303Z14(4), 303Z41(4), 303Z45(3) or 303Z60(4) , anddany property which is the forfeitable property in relation to an order under section 303Q(1) or 303Z44(1).5If the court decides the available amount, it must include in the confiscation order a statement of its findings as to the matters relevant for deciding that amount.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Defendant’s benefit81If the court is proceeding under section 6 this section applies for the purpose of—adeciding whether the defendant has benefited from conduct, andbdeciding his benefit from the conduct.2The court must—atake account of conduct occurring up to the time it makes its decision;btake account of property obtained up to that time.3Subsection (4) applies if—athe conduct concerned is general criminal conduct,ba confiscation order mentioned in subsection (5) has at an earlier time been made against the defendant, andchis benefit for the purposes of that order was benefit from his general criminal conduct.4His benefit found at the time the last confiscation order mentioned in subsection (3)(c) was made against him must be taken for the purposes of this section to be his benefit from his general criminal conduct at that time.5If the conduct concerned is general criminal conduct the court must deduct the aggregate of the following amounts—athe amount ordered to be paid under each confiscation order previously made against the defendant;bthe amount ordered to be paid under each confiscation order previously made against him under any of the provisions listed in subsection (7).6But subsection (5) does not apply to an amount which has been taken into account for the purposes of a deduction under that subsection on any earlier occasion.7These are the provisions—athe Drug Trafficking Offences Act 1986 (c. 32);bPart 1 of the Criminal Justice (Scotland) Act 1987 (c. 41);cPart 6 of the Criminal Justice Act 1988 (c. 33);dthe Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17));ePart 1 of the Drug Trafficking Act 1994 (c. 37);fPart 1 of the Proceeds of Crime (Scotland) Act 1995 (c. 43);gthe Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9));hPart 3 or 4 of this Act.8The reference to general criminal conduct in the case of a confiscation order made under any of the provisions listed in subsection (7) is a reference to conduct in respect of which a court is required or entitled to make one or more assumptions for the purpose of assessing a person’s benefit from the conduct.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Available amount91For the purposes of deciding the recoverable amount, the available amount is the aggregate of—athe total of the values (at the time the confiscation order is made) of all the free property then held by the defendant minus the total amount payable in pursuance of obligations which then have priority, andbthe total of the values (at that time) of all tainted gifts.2An obligation has priority if it is an obligation of the defendant—ato pay an amount due in respect of a fine or other order of a court which was imposed or made on conviction of an offence and at any time before the time the confiscation order is made, orbto pay a sum which would be included among the preferential debts if the defendant’s bankruptcy had commenced on the date of the confiscation order or his winding up had been ordered on that date.3“Preferential debts” has the meaning given by section 386 of the Insolvency Act 1986 (c. 45).<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Assumptions to be made in case of criminal lifestyle101If the court decides under section 6 that the defendant has a criminal lifestyle it must make the following four assumptions for the purpose of—adeciding whether he has benefited from his general criminal conduct, andbdeciding his benefit from the conduct.2The first assumption is that any property transferred to the defendant at any time after the relevant day was obtained by him—aas a result of his general criminal conduct, andbat the earliest time he appears to have held it.3The second assumption is that any property held by the defendant at any time after the date of conviction was obtained by him—aas a result of his general criminal conduct, andbat the earliest time he appears to have held it.4The third assumption is that any expenditure incurred by the defendant at any time after the relevant day was met from property obtained by him as a result of his general criminal conduct.5The fourth assumption is that, for the purpose of valuing any property obtained (or assumed to have been obtained) by the defendant, he obtained it free of any other interests in it.6But the court must not make a required assumption in relation to particular property or expenditure if—athe assumption is shown to be incorrect, orbthere would be a serious risk of injustice if the assumption were made.7If the court does not make one or more of the required assumptions it must state its reasons.8The relevant day is the first day of the period of six years ending with—athe day when proceedings for the offence concerned were started against the defendant, orbif there are two or more offences and proceedings for them were started on different days, the earliest of those days.9But if a confiscation order mentioned in section 8(3)(c) has been made against the defendant at any time during the period mentioned in subsection (8)—athe relevant day is the day when the defendant’s benefit was calculated for the purposes of the last such confiscation order;bthe second assumption does not apply to any property which was held by him on or before the relevant day.10The date of conviction is—athe date on which the defendant was convicted of the offence concerned, orbif there are two or more offences and the convictions were on different dates, the date of the latest.<Addition ChangeId="key-c8e3096a7ed9cac58ab14a3696e7e0ee-1522158563948" CommentaryRef="key-c8e3096a7ed9cac58ab14a3696e7e0ee">Determination of extent of defendant's interest in property</Addition>10A1Where it appears to a court making a confiscation order that—athere is property held by the defendant that is likely to be realised or otherwise used to satisfy the order, andba person other than the defendant holds, or may hold, an interest in the property,the court may, if it thinks it appropriate to do so, determine the extent (at the time the confiscation order is made) of the defendant's interest in the property.2The court must not exercise the power conferred by subsection (1) unless it gives to anyone who the court thinks is or may be a person holding an interest in the property a reasonable opportunity to make representations to it.3A determination under this section is conclusive in relation to any question as to the extent of the defendant's interest in the property that arises in connection with—athe realisation or destruction of the property, or the transfer of an interest in the property, with a view to satisfying the confiscation order, orbany action or proceedings taken for the purposes of any such realisation or transfer.4Subsection (3)—ais subject to section 51(8B), andbdoes not apply in relation to a question that arises in proceedings before the Court of Appeal or the Supreme Court.5In this Part, the “extent” of the defendant's interest in property means the proportion that the value of the defendant's interest in it bears to the value of the property itself.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> <Substitution ChangeId="key-f8687c386fd0efa83c368cd1a1c94a33-1522164435687" CommentaryRef="key-f8687c386fd0efa83c368cd1a1c94a33">Time for payment</Substitution>111Unless subsection (2) applies, the full amount ordered to be paid under a confiscation order must be paid on the day on which the order is made.2If the court making the confiscation order is satisfied that the defendant is unable to pay the full amount on that day, it may make an order requiring whatever cannot be paid on that day to be paid—ain a specified period, orbin specified periods each of which relates to a specified amount.3A specified period—amust start with the day on which the confiscation order is made, andbmust not exceed three months.4If—awithin any specified period the defendant applies to the Crown Court for that period to be extended, andbthe court is satisfied that, despite having made all reasonable efforts, the defendant is unable to pay the amount to which the specified period relates within that period,the court may make an order extending the period (for all or any part or parts of the amount in question).5An extended period—amust start with the day on which the confiscation order is made, andbmust not exceed six months.6An order under subsection (4)—amay be made after the end of the specified period to which it relates, butbmust not be made after the end of the period of six months starting with the day on which the confiscation order is made.7Periods specified or extended under this section must be such that, where the court believes that a defendant will by a particular day be able—ato pay the amount remaining to be paid, orbto pay an amount towards what remains to be paid,that amount is required to be paid no later than that day.8The court must not make an order under subsection (2) or (4) unless it gives the prosecutor an opportunity to make representations.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-3d7ba393ae21e97ddae20aa0045f32a9"/><CommentaryRef Ref="key-cdc38fc7a7f8860afeb2cd1c2587b49c"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Interest on unpaid sums121If any amount required to be paid by a person under a confiscation order is not paid when it is required to be paid, he must pay interest on that amount for the period for which it remains unpaid.2The rate of interest is the same rate as that for the time being specified in section 17 of the Judgments Act 1838 (c. 110) (interest on civil judgment debts).3If—aan application has been made under section 11(4) for a specified period to be extended,bthe application has not been determined by the court, andcthe period of six months starting with the day on which the confiscation order was made has not ended,the amount on which interest is payable under this section does not include the amount to which the specified period relates.4In applying this Part the amount of the interest must be treated as part of the amount to be paid under the confiscation order.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Effect of order on court’s other powers131If the court makes a confiscation order it must proceed as mentioned in subsections (2) and (4) in respect of the offence or offences concerned.2The court must take account of the confiscation order before—ait imposes a fine on the defendant, orbit makes an order falling within subsection (3).3These orders fall within this subsection—aan order involving payment by the defendant, other than an order under section 46 of the Sentencing Code (criminal courts charge) or a priority order;ban order under section 27 of the Misuse of Drugs Act 1971 (c. 38) (forfeiture orders);can order under Chapter 4 of Part 7 of the Sentencing Code (deprivation orders);dan order under section 23 or 23A of the Terrorism Act 2000 (c. 11) (forfeiture orders).3AIn this section “priority order” means any of the following—aa compensation order under Chapter 2 of Part 7 of the Sentencing Code;ban order requiring payment of a surcharge under section 42 of the Sentencing Code;can unlawful profit order under section 4 of the Prevention of Social Housing Fraud Act 2013.da slavery and trafficking reparation order under section 8 of the Modern Slavery Act 2015.4Subject to subsection (2), the court must leave the confiscation order out of account in deciding the appropriate sentence for the defendant.5Subsection (6) applies if—athe Crown Court makes both a confiscation order and one or more priority orders against the same person in the same proceedings, andbthe court believes the person will not have sufficient means to satisfy all those orders in full.6In such a case the court must direct that so much of the amount payable under the priority order (or orders) as it specifies is to be paid out of any sums recovered under the confiscation order; and the amount it specifies must be the amount it believes will not be recoverable because of the insufficiency of the person’s means.<Addition ChangeId="key-961c0a39e216ff2c1874a76e810cd7fb-1522158723179" CommentaryRef="key-961c0a39e216ff2c1874a76e810cd7fb">Orders for securing compliance with confiscation order</Addition>13A1This section applies where the court makes a confiscation order.2The court may make such order as it believes is appropriate for the purpose of ensuring that the confiscation order is effective (a “compliance order”).3The court must consider whether to make a compliance order—aon the making of the confiscation order, andbif it does not make a compliance order then, at any later time (while the confiscation order is still in effect) on the application of the prosecutor.4In considering whether to make a compliance order, the court must, in particular, consider whether any restriction or prohibition on the defendant's travel outside the United Kingdom ought to be imposed for the purpose mentioned in subsection (2).5The court may discharge or vary a compliance order on an application made by—athe prosecutor;bany person affected by the order.<Addition ChangeId="key-961c0a39e216ff2c1874a76e810cd7fb-1522158723179" CommentaryRef="key-961c0a39e216ff2c1874a76e810cd7fb">Appeals against orders under section 13A</Addition>13B1If on an application under section 13A(3)(b) the Crown Court decides not to make a compliance order, the prosecutor may appeal to the Court of Appeal against the decision.2The following persons may appeal to the Court of Appeal in respect of the Crown Court's decision to make, discharge or vary a compliance order—athe prosecutor;bany person affected by the order.3On an appeal under subsection (1) or (2) the Court of Appeal may—aconfirm the decision, orbmake such order as it believes is appropriate.4An appeal lies to the Supreme Court against a decision of the Court of Appeal under subsection (3).5An appeal under subsection (4) lies at the instance of any person who was a party to the proceedings before the Court of Appeal.6On an appeal under subsection (4) the Supreme Court may—aconfirm the decision of the Court of Appeal, orbmake such order as it believes is appropriate.7In this section “compliance order” means an order made under section 13A.Procedural matters<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Postponement141The court may—aproceed under section 6 before it sentences the defendant for the offence (or any of the offences) concerned, orbpostpone proceedings under section 6 for a specified period.2A period of postponement may be extended.3A period of postponement (including one as extended) must not end after the permitted period ends.4But subsection (3) does not apply if there are exceptional circumstances.5The permitted period is the period of two years starting with the date of conviction.6But if—athe defendant appeals against his conviction for the offence (or any of the offences) concerned, andbthe period of three months (starting with the day when the appeal is determined or otherwise disposed of) ends after the period found under subsection (5),the permitted period is that period of three months.7A postponement or extension may be made—aon application by the defendant;bon application by the prosecutor ...;cby the court of its own motion.8If—aproceedings are postponed for a period, andban application to extend the period is made before it ends,the application may be granted even after the period ends.9The date of conviction is—athe date on which the defendant was convicted of the offence concerned, orbif there are two or more offences and the convictions were on different dates, the date of the latest.10References to appealing include references to applying under section 111 of the Magistrates’ Courts Act 1980 (c. 43) (statement of case).11A confiscation order must not be quashed only on the ground that there was a defect or omission in the procedure connected with the application for or the granting of a postponement.12But subsection (11) does not apply if before it made the confiscation order the court—aimposed a fine on the defendant;bmade an order falling within section 13(3);cmade an order under Chapter 2 of Part 7 of the Sentencing Code (compensation orders) ;camade an order under section 42 of the Sentencing Code (orders requiring payment of surcharge);dmade an order under section 4 of the Prevention of Social Housing Fraud Act 2013 (unlawful profit orders).<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Effect of postponement151If the court postpones proceedings under section 6 it may proceed to sentence the defendant for the offence (or any of the offences) concerned.2In sentencing the defendant for the offence (or any of the offences) concerned in the postponement period the court must not—aimpose a fine on him,bmake an order falling within section 13(3), ...cmake an order for the payment of compensation under Chapter 2 of Part 7 of the Sentencing Code , ...camake an order for the payment of a surcharge under section 42 of the Sentencing Code, ordmake an unlawful profit order under section 4 of the Prevention of Social Housing Fraud Act 2013.3If the court sentences the defendant for the offence (or any of the offences) concerned in the postponement period, after that period ends it may vary the sentence by—aimposing a fine on him,bmaking an order falling within section 13(3), ...cmaking an order for the payment of compensation under Chapter 2 of Part 7 of the Sentencing Code , ...camaking an order for the payment of a surcharge under section 42 of the Sentencing Code, ordmaking an unlawful profit order under section 4 of the Prevention of Social Housing Fraud Act 2013.4But the court may proceed under subsection (3) only within the period of 28 days which starts with the last day of the postponement period.5For the purposes of—asection 18(2) of the Criminal Appeal Act 1968 (c. 19) (time limit for notice of appeal or of application for leave to appeal), andbparagraph 1 of Schedule 3 to the Criminal Justice Act 1988 (c. 33) (time limit for notice of application for leave to refer a case under section 36 of that Act),the sentence must be regarded as imposed or made on the day on which it is varied under subsection (3).6If the court proceeds to sentence the defendant under subsection (1), section 6 has effect as if the defendant’s particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.7The postponement period is the period for which proceedings under section 6 are postponed.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Statement of information161If the court is proceeding under section 6 in a case where section 6(3)(a) applies, the prosecutor ... must give the court a statement of information within the period the court orders.2If the court is proceeding under section 6 in a case where section 6(3)(b) applies and it orders the prosecutor to give it a statement of information, the prosecutor must give it such a statement within the period the court orders.3If the prosecutor ... believes the defendant has a criminal lifestyle the statement of information is a statement of matters the prosecutor ...believes are relevant in connection with deciding these issues—awhether the defendant has a criminal lifestyle;bwhether he has benefited from his general criminal conduct;chis benefit from the conduct.4A statement under subsection (3) must include information the prosecutor ... believes is relevant—ain connection with the making by the court of a required assumption under section 10;bfor the purpose of enabling the court to decide if the circumstances are such that it must not make such an assumption.5If the prosecutor ... does not believe the defendant has a criminal lifestyle the statement of information is a statement of matters the prosecutor ... believes are relevant in connection with deciding these issues—awhether the defendant has benefited from his particular criminal conduct;bhis benefit from the conduct.6If the prosecutor ... gives the court a statement of information—ahe may at any time give the court a further statement of information;bhe must give the court a further statement of information if it orders him to do so, and he must give it within the period the court orders.6AA statement of information (other than one to which subsection (6B) applies) must include any information known to the prosecutor which the prosecutor believes is or would be relevant for the purpose of enabling the court to decide—awhether to make a determination under section 10A, orbwhat determination to make (if the court decides to make one).6BIf the court has decided to make a determination under section 10A, a further statement of information under subsection (6)(b) must, if the court so orders, include specified information that is relevant to the determination.7If the court makes an order under this section it may at any time vary it by making another one.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Defendant’s response to statement of information171If the prosecutor ... gives the court a statement of information and a copy is served on the defendant, the court may order the defendant—ato indicate (within the period it orders) the extent to which he accepts each allegation in the statement, andbso far as he does not accept such an allegation, to give particulars of any matters he proposes to rely on.2If the defendant accepts to any extent an allegation in a statement of information the court may treat his acceptance as conclusive of the matters to which it relates for the purpose of deciding the issues referred to in section 16(3) or (5) (as the case may be).3If the defendant fails in any respect to comply with an order under subsection (1) he may be treated for the purposes of subsection (2) as accepting every allegation in the statement of information apart from—aany allegation in respect of which he has complied with the requirement;bany allegation that he has benefited from his general or particular criminal conduct.4For the purposes of this section an allegation may be accepted or particulars may be given in a manner ordered by the court.5If the court makes an order under this section it may at any time vary it by making another one.6No acceptance under this section that the defendant has benefited from conduct is admissible in evidence in proceedings for an offence.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Provision of information by defendant181This section applies if—athe court is proceeding under section 6 in a case where section 6(3)(a) applies, orbit is proceeding under section 6 in a case where section 6(3)(b) applies or it is considering whether to proceed.2For the purpose of obtaining information to help it in carrying out its functions (including functions under section 10A) the court may at any time order the defendant to give it information specified in the order.3An order under this section may require all or a specified part of the information to be given in a specified manner and before a specified date.4If the defendant fails without reasonable excuse to comply with an order under this section the court may draw such inference as it believes is appropriate.5Subsection (4) does not affect any power of the court to deal with the defendant in respect of a failure to comply with an order under this section.6If the prosecutor ... accepts to any extent an allegation made by the defendant—ain giving information required by an order under this section, orbin any other statement given to the court in relation to any matter relevant to deciding— ithe available amount under section 9, oriiwhether to make a determination under section 10A, or what determination to make (if the court decides to make one),the court may treat the acceptance as conclusive of the matters to which it relates.7For the purposes of this section an allegation may be accepted in a manner ordered by the court.8If the court makes an order under this section it may at any time vary it by making another one.9No information given under this section which amounts to an admission by the defendant that he has benefited from criminal conduct is admissible in evidence in proceedings for an offence.<Addition ChangeId="key-69c028c32e15800fff0110d7682a1a19-1522158944765" CommentaryRef="key-69c028c32e15800fff0110d7682a1a19">Provision of information as to defendant's interest in property</Addition>18A1This section applies if the court—ais considering whether to make a determination under section 10A of the extent of the defendant's interest in any property, orbis deciding what determination to make (if the court has decided to make a determination under that section).In this section “interested person” means a person (other than the defendant) who the court thinks is or may be a person holding an interest in the property.2For the purpose of obtaining information to help it in carrying out its functions under section 10A the court may at any time order an interested person to give it information specified in the order.3An order under this section may require all or a specified part of the information to be given in a specified manner and before a specified date.4If an interested person fails without reasonable excuse to comply with an order under this section the court may draw such inference as it believes is appropriate.5Subsection (4) does not affect any power of the court to deal with the person in respect of a failure to comply with an order under this section.6If the prosecutor accepts to any extent an allegation made by an interested person—ain giving information required by an order under this section, orbin any other statement given to the court in relation to any matter relevant to a determination under section 10A,the court may treat the acceptance as conclusive of the matters to which it relates.7For the purposes of this section an allegation may be accepted in a manner ordered by the court.8If the court makes an order under this section it may at any time vary it by making another one.9No information given by a person under this section is admissible in evidence in proceedings against that person for an offence.Reconsideration<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> No order made: reconsideration of case191This section applies if—athe first condition in section 6 is satisfied but no court has proceeded under that section,bthere is evidence which was not available to the prosecutor on the relevant date,cbefore the end of the period of six years starting with the date of conviction the prosecutor ... applies to the Crown Court to consider the evidence, anddafter considering the evidence the court believes it is appropriate for it to proceed under section 6.2If this section applies the court must proceed under section 6, and when it does so subsections (3) to (8) below apply.3If the court has already sentenced the defendant for the offence (or any of the offences) concerned, section 6 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.4Section 8(2) does not apply, and the rules applying instead are that the court must—atake account of conduct occurring before the relevant date;btake account of property obtained before that date;ctake account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date.5In section 10—athe first and second assumptions do not apply with regard to property first held by the defendant on or after the relevant date;bthe third assumption does not apply with regard to expenditure incurred by him on or after that date;cthe fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date.6The recoverable amount for the purposes of section 6 is such amount as—athe court believes is just, butbdoes not exceed the amount found under section 7.7In arriving at the just amount the court must have regard in particular to—athe amount found under section 7;bany fine imposed on the defendant in respect of the offence (or any of the offences) concerned;cany order which falls within section 13(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 9;dany order which has been made against him in respect of the offence (or any of the offences) concerned under section 130 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 2 of Part 7 of the Sentencing Code (compensation orders) ;daany order which has been made against the defendant in respect of the offence (or any of the offences) concerned under section 161A of the Criminal Justice Act 2003 or section 42 of the Sentencing Code (orders requiring payment of surcharge);eany order which has been made against the defendant in respect of the offence (or any of the offences) concerned under section 4 of the Prevention of Social Housing Fraud Act 2013 (unlawful profit orders).8If an order for the payment of compensation under section 130 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 2 of Part 7 of the Sentencing Code , a surcharge under section 161A of the Criminal Justice Act 2003 or section 42 of the Sentencing Code or an unlawful profit order under section 4 of the Prevention of Social Housing Fraud Act 2013 has been made against the defendant in respect of the offence or offences concerned, section 13(5) and (6) above do not apply in relation to it.9The relevant date is—aif the court made a decision not to proceed under section 6, the date of the decision;bif the court did not make such a decision, the date of conviction.10The date of conviction is—athe date on which the defendant was convicted of the offence concerned, orbif there are two or more offences and the convictions were on different dates, the date of the latest.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> No order made: reconsideration of benefit201This section applies if the following two conditions are satisfied.2The first condition is that in proceeding under section 6 the court has decided that—athe defendant has a criminal lifestyle but has not benefited from his general criminal conduct, orbthe defendant does not have a criminal lifestyle and has not benefited from his particular criminal conduct.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4... the second condition is that—athere is evidence which was not available to the prosecutor when the court decided that the defendant had not benefited from his general or particular criminal conduct,bbefore the end of the period of six years starting with the date of conviction the prosecutor ... applies to the Crown Court to consider the evidence, andcafter considering the evidence the court concludes that it would have decided that the defendant had benefited from his general or particular criminal conduct (as the case may be) if the evidence had been available to it.5If this section applies the court—amust make a fresh decision under section 6(4)(b) or (c) whether the defendant has benefited from his general or particular criminal conduct (as the case may be);bmay make a confiscation order under that section.6Subsections (7) to (12) below apply if the court proceeds under section 6 in pursuance of this section.7If the court has already sentenced the defendant for the offence (or any of the offences) concerned, section 6 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.8Section 8(2) does not apply, and the rules applying instead are that the court must—atake account of conduct occurring before the date of the original decision that the defendant had not benefited from his general or particular criminal conduct;btake account of property obtained before that date;ctake account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date.9In section 10—athe first and second assumptions do not apply with regard to property first held by the defendant on or after the date of the original decision that the defendant had not benefited from his general or particular criminal conduct;bthe third assumption does not apply with regard to expenditure incurred by him on or after that date;cthe fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date.10The recoverable amount for the purposes of section 6 is such amount as—athe court believes is just, butbdoes not exceed the amount found under section 7.11In arriving at the just amount the court must have regard in particular to—athe amount found under section 7;bany fine imposed on the defendant in respect of the offence (or any of the offences) concerned;cany order which falls within section 13(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 9;dany order which has been made against him in respect of the offence (or any of the offences) concerned under section 130 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 2 of Part 7 of the Sentencing Code (compensation orders) ;daany order which has been made against the defendant in respect of the offence (or any of the offences) concerned under section 161A of the Criminal Justice Act 2003 or section 42 of that Code (orders requiring payment of surcharge);eany order which has been made against the defendant in respect of the offence (or any of the offences) concerned under section 4 of the Prevention of Social Housing Fraud Act 2013 (unlawful profit orders).12If an order for the payment of compensation under section 130 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 2 of Part 7 of the Sentencing Code , a surcharge under section 161A of the Criminal Justice Act 2003 or section 42 of the Sentencing Code or an unlawful profit order under section 4 of the Prevention of Social Housing Fraud Act 2013 has been made against the defendant in respect of the offence or offences concerned, section 13(5) and (6) above do not apply in relation to it.13The date of conviction is the date found by applying section 19(10).<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Order made: reconsideration of benefit211This section applies if—aa court has made a confiscation order,bthere is evidence which was not available to the prosecutor ... at the relevant time,cthe prosecutor ... believes that if the court were to find the amount of the defendant’s benefit in pursuance of this section it would exceed the relevant amount,dbefore the end of the period of six years starting with the date of conviction the prosecutor ... applies to the Crown Court to consider the evidence, andeafter considering the evidence the court believes it is appropriate for it to proceed under this section.2The court must make a new calculation of the defendant’s benefit from the conduct concerned, and when it does so subsections (3) to (6) below apply.3If a court has already sentenced the defendant for the offence (or any of the offences) concerned section 6 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.4Section 8(2) does not apply, and the rules applying instead are that the court must—atake account of conduct occurring up to the time it decided the defendant’s benefit for the purposes of the confiscation order;btake account of property obtained up to that time;ctake account of property obtained after that time if it was obtained as a result of or in connection with conduct occurring before that time.5In applying section 8(5) the confiscation order must be ignored.6In section 10—athe first and second assumptions do not apply with regard to property first held by the defendant after the time the court decided his benefit for the purposes of the confiscation order;bthe third assumption does not apply with regard to expenditure incurred by him after that time;cthe fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him after that time.7If the amount found under the new calculation of the defendant’s benefit exceeds the relevant amount the court—amust make a new calculation of the recoverable amount for the purposes of section 6, andbif it exceeds the amount required to be paid under the confiscation order, may vary the order by substituting for the amount required to be paid such amount as it believes is just.8In applying subsection (7)(a) the court must—atake the new calculation of the defendant’s benefit;bapply section 9 as if references to the time the confiscation order is made were to the time of the new calculation of the recoverable amount and as if references to the date of the confiscation order were to the date of that new calculation.9In applying subsection (7)(b) the court must have regard in particular to—aany fine imposed on the defendant for the offence (or any of the offences) concerned;bany order which falls within section 13(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 9;cany order which has been made against him in respect of the offence (or any of the offences) concerned under section 130 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 2 of Part 7 of the Sentencing Code (compensation orders) ;caany order which has been made against the defendant in respect of the offence (or any of the offences) concerned under section 161A of the Criminal Justice Act 2003 or section 42 of the Sentencing Code (orders requiring payment of surcharge);dany order which has been made against the defendant in respect of the offence (or any of the offences) concerned under section 4 of the Prevention of Social Housing Fraud Act 2013 (unlawful profit orders).10But in applying subsection (7)(b) the court must not have regard to an order falling within subsection (9)(c) , (ca) or (d) if a court has made a direction under section 13(6).11In deciding under this section whether one amount exceeds another the court must take account of any change in the value of money.12The relevant time is—awhen the court calculated the defendant’s benefit for the purposes of the confiscation order, if this section has not applied previously;bwhen the court last calculated the defendant’s benefit in pursuance of this section, if this section has applied previously.13The relevant amount is—athe amount found as the defendant’s benefit for the purposes of the confiscation order, if this section has not applied previously;bthe amount last found as the defendant’s benefit in pursuance of this section, if this section has applied previously.14The date of conviction is the date found by applying section 19(10).<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Order made: reconsideration of available amount221This section applies if—aa court has made a confiscation order,bthe amount required to be paid was the amount found under section 7(2), andcan applicant falling within subsection (2) applies to the Crown Court to make a new calculation of the available amount.2These applicants fall within this subsection—athe prosecutor;b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ca receiver appointed under section 50 ....3In a case where this section applies the court must make the new calculation, and in doing so it must apply section 9 as if references to the time the confiscation order is made were to the time of the new calculation and as if references to the date of the confiscation order were to the date of the new calculation.4If the amount found under the new calculation exceeds the relevant amount the court may vary the order by substituting for the amount required to be paid such amount as—ait believes is just, butbdoes not exceed the amount found as the defendant’s benefit from the conduct concerned.5In deciding what is just the court must have regard in particular to—aany fine imposed on the defendant for the offence (or any of the offences) concerned;bany order which falls within section 13(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 9;cany order which has been made against him in respect of the offence (or any of the offences) concerned under section 130 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 2 of Part 7 of the Sentencing Code (compensation orders).dany order which has been made against the defendant in respect of the offence (or any of the offences) concerned under section 161A of the Criminal Justice Act 2003 or section 42 of the Sentencing Code (orders requiring payment of surcharge).6But in deciding what is just the court must not have regard to an order falling within subsection (5)(c) or (d). if a court has made a direction under section 13(6).7In deciding under this section whether one amount exceeds another the court must take account of any change in the value of money.8The relevant amount is—athe amount found as the available amount for the purposes of the confiscation order, if this section has not applied previously;bthe amount last found as the available amount in pursuance of this section, if this section has applied previously.9The amount found as the defendant’s benefit from the conduct concerned is—athe amount so found when the confiscation order was made, orbif one or more new calculations of the defendant’s benefit have been made under section 21 the amount found on the occasion of the last such calculation.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Inadequacy of available amount: variation of order231This section applies if—aa court has made a confiscation order, andbthe defendant or the prosecutor , or a receiver appointed under section 50 ..., applies to the Crown Court to vary the order under this section.2In such a case the court must calculate the available amount, and in doing so it must apply section 9 as if references to the time the confiscation order is made were to the time of the calculation and as if references to the date of the confiscation order were to the date of the calculation.3If the court finds that the available amount (as so calculated) is inadequate for the payment of any amount remaining to be paid under the confiscation order it may vary the order by substituting for the amount required to be paid such smaller amount as the court believes is just.4If a person has been made bankrupt or his estate has been sequestrated, or if an order for the winding up of a company has been made, the court must take into account the extent to which realisable property held by that person or that company may be distributed among creditors.5The court may disregard any inadequacy which it believes is attributable (wholly or partly) to anything done by the defendant for the purpose of preserving property held by the recipient of a tainted gift from any risk of realisation under this Part.6In subsection (4) “company” means any company which may be wound up under the Insolvency Act 1986 (c. 45) or the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)).<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Inadequacy of available amount: discharge of order241This section applies if—aa court has made a confiscation order,bthe designated officer for a magistrates' court applies to the Crown Court for the discharge of the order, andcthe amount remaining to be paid under the order is less than £1,000.2In such a case the court must calculate the available amount, and in doing so it must apply section 9 as if references to the time the confiscation order is made were to the time of the calculation and as if references to the date of the confiscation order were to the date of the calculation.3If the court—afinds that the available amount (as so calculated) is inadequate to meet the amount remaining to be paid, andbis satisfied that the inadequacy is due wholly to a specified reason or a combination of specified reasons,it may discharge the confiscation order.4The specified reasons are—ain a case where any of the realisable property consists of money in a currency other than sterling, that fluctuations in currency exchange rates have occurred;bany reason specified by the Secretary of State by order.5The Secretary of State may by order vary the amount for the time being specified in subsection (1)(c).6The discharge of a confiscation order under this section does not prevent the making of an application in respect of the order under section 21(1)(d) or 22(1)(c).7Where on such an application the court determines that the order should be varied under section 21(7) or (as the case may be) 22(4), the court may provide that its discharge under this section is revoked.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Small amount outstanding: discharge of order251This section applies if—aa court has made a confiscation order,bthe designated officer for a magistrates' court applies to the Crown Court for the discharge of the order, andcthe amount remaining to be paid under the order is £50 or less.2In such a case the court may discharge the order.3The Secretary of State may by order vary the amount for the time being specified in subsection (1)(c).4The discharge of a confiscation order under this section does not prevent the making of an application in respect of the order under section 21(1)(d) or 22(1)(c).5Where on such an application the court determines that the order should be varied under section 21(7) or (as the case may be) 22(4), the court may provide that its discharge under this section is revoked.<Addition ChangeId="key-9e0460f12ceae9f4168865275e002c80-1522159220259" CommentaryRef="key-9e0460f12ceae9f4168865275e002c80">Recovery from estate of deceased defendant impractical: discharge of order</Addition>25A1This section applies if—aa court has made a confiscation order,bthe defendant dies while the order is not satisfied, andcthe designated officer for a magistrates' court applies to the Crown Court for the discharge of the order.2The court may discharge the order if it appears to the court that—ait is not possible to recover anything from the estate of the deceased for the purpose of satisfying the order to any extent, orbit would not be reasonable to make any attempt, or further attempt, to recover anything from the estate of the deceased for that purpose.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Information261This section applies if—athe court proceeds under section 6 in pursuance of section 19 or 20, orbthe prosecutor ... applies under section 21.2In such a case—athe prosecutor ... must give the court a statement of information within the period the court orders;bsection 16 applies accordingly (with appropriate modifications where the prosecutor ... applies under section 21);csection 17 applies accordingly;dsection 18 applies as it applies in the circumstances mentioned in section 18(1).Defendant absconds<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Defendant convicted or committed271This section applies if the following two conditions are satisfied.2The first condition is that a defendant falls within any of the following paragraphs—ahe absconds and, either before or after doing so, he is convicted of an offence or offences in proceedings before the Crown Court;bhe absconds after being committed to the Crown Court for sentence in respect of an offence or offences under any provision of sections 14 to 20 of the Sentencing Code;che absconds after being committed to the Crown Court in respect of an offence or offences under section 70 below (committal with a view to a confiscation order being considered).3The second condition is that—athe prosecutor ... applies to the Crown Court to proceed under this section, andbthe court believes it is appropriate for it to do so.4If this section applies the court must proceed under section 6 in the same way as it must proceed if the two conditions there mentioned are satisfied; but this is subject to subsection (5).5If the court proceeds under section 6 as applied by this section, this Part has effect with these modifications—aany person the court believes is likely to be affected by an order under section 6 is entitled to appear before the court and make representations;bthe court must not make an order under section 6 unless the prosecutor ... has taken reasonable steps to contact the defendant;csection 6(9) applies as if the reference to subsection (2) were to subsection (2) of this section;dsections 10, 16(4), 17 and 18 must be ignored;esections 19, 20 and 21 must be ignored while the defendant is still an absconder.6Once the defendant ceases to be an absconder—asection 19 has effect as if subsection (1) read—1This section applies if—aat a time when the first condition in section 27 was satisfied the court did not proceed under section 6,bbefore the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to proceed under section 6, andcthe court believes it is appropriate for it to do so.;bsection 20 has effect as if subsection (4) read—4The second condition is that—abefore the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to reconsider whether the defendant has benefited from his general or particular criminal conduct (as the case may be), andbthe court believes it is appropriate for it to do so.;csection 21 has effect as if subsection (1) read—1This section applies if—aa court has made a confiscation order,bthe prosecutor believes that if the court were to find the amount of the defendant's benefit in pursuance of this section it would exceed the relevant amount,cbefore the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to proceed under this section, anddthe court believes it is appropriate for it to do so.;dthe modifications set out in subsection (5)(a) to (d) of this section do not apply to proceedings that take place by virtue of section 19, 20 or 21 (as applied by this subsection).<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Defendant neither convicted nor acquitted281This section applies if the following two conditions are satisfied.2The first condition is that—aproceedings for an offence or offences are started against a defendant but are not concluded,bhe absconds, andcthe period of three months (starting with the day the court believes he absconded) has ended.3The second condition is that—athe prosecutor ... applies to the Crown Court to proceed under this section, andbthe court believes it is appropriate for it to do so.4If this section applies the court must proceed under section 6 in the same way as it must proceed if the two conditions there mentioned are satisfied; but this is subject to subsection (5).5If the court proceeds under section 6 as applied by this section, this Part has effect with these modifications—aany person the court believes is likely to be affected by an order under section 6 is entitled to appear before the court and make representations;bthe court must not make an order under section 6 unless the prosecutor ... has taken reasonable steps to contact the defendant;csection 6(9) applies as if the reference to subsection (2) were to subsection (2) of this section;dsections 10, 16(4) and 17 to 20 must be ignored;esection 21 must be ignored while the defendant is still an absconder.6Once the defendant has ceased to be an absconder—asection 21 has effect as if subsection (1) read—1This section applies if—aa court has made a confiscation order,bthe prosecutor believes that if the court were to find the amount of the defendant's benefit in pursuance of this section it would exceed the relevant amount,cbefore the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to proceed under this section, anddthe court believes it is appropriate for it to do so.;bthe modifications set out in subsection (5)(a) to (d) of this section do not apply to proceedings that take place by virtue of section 21 (as applied by this subsection).7If—athe court makes an order under section 6 as applied by this section, andbthe defendant is later convicted in proceedings before the Crown Court of the offence (or any of the offences) concerned,section 6 does not apply so far as that conviction is concerned.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Variation of order291This section applies if—athe court makes a confiscation order under section 6 as applied by section 28,bthe defendant ceases to be an absconder,che is convicted of an offence (or any of the offences) mentioned in section 28(2)(a),dhe believes that the amount required to be paid was too large (taking the circumstances prevailing when the amount was found for the purposes of the order), andebefore the end of the relevant period he applies to the Crown Court to consider the evidence on which his belief is based.2If (after considering the evidence) the court concludes that the defendant’s belief is well founded—ait must find the amount which should have been the amount required to be paid (taking the circumstances prevailing when the amount was found for the purposes of the order), andbit may vary the order by substituting for the amount required to be paid such amount as it believes is just.3The relevant period is the period of 28 days starting with—athe date on which the defendant was convicted of the offence mentioned in section 28(2)(a), orbif there are two or more offences and the convictions were on different dates, the date of the latest.4But in a case where section 28(2)(a) applies to more than one offence the court must not make an order under this section unless it is satisfied that there is no possibility of any further proceedings being taken or continued in relation to any such offence in respect of which the defendant has not been convicted.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Discharge of order301Subsection (2) applies if—athe court makes a confiscation order under section 6 as applied by section 28,bthe defendant is later tried for the offence or offences concerned and acquitted on all counts, andche applies to the Crown Court to discharge the order.2In such a case the court must discharge the order.3Subsection (4) applies if—athe court makes a confiscation order under section 6 as applied by section 28,bthe defendant ceases to be an absconder,csubsection (1)(b) does not apply, anddhe applies to the Crown Court to discharge the order.4In such a case the court may discharge the order if it finds that—athere has been undue delay in continuing the proceedings mentioned in section 28(2), orbthe prosecutor does not intend to proceed with the prosecution.5If the court discharges a confiscation order under this section it may make such a consequential or incidental order as it believes is appropriate.Appeals<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Appeal by prosecutor <Abbreviation Expansion="Et cetera" xml:lang="la"><Addition ChangeId="key-78b1c15bcb352ab7bfd63e285b18cadd-1522157685729" CommentaryRef="key-78b1c15bcb352ab7bfd63e285b18cadd">etc</Addition></Abbreviation> <CommentaryRef Ref="key-89d6ff8ae2319039cf93be5ad20ecb77"/>...311If the Crown Court makes a confiscation order the prosecutor ... may appeal to the Court of Appeal in respect of the order.2If the Crown Court decides not to make a confiscation order the prosecutor ... may appeal to the Court of Appeal against the decision.3Subsections (1) and (2) do not apply to an order or decision made by virtue of section 10A, 19, 20, 27 or 28.4An appeal lies to the Court of Appeal against a determination, under section 10A, of the extent of the defendant's interest in property.5An appeal under subsection (4) lies at the instance of—athe prosecutor;ba person who the Court of Appeal thinks is or may be a person holding an interest in the property, if subsection (6) or (7) applies.6This subsection applies if the person was not given a reasonable opportunity to make representations when the determination was made.7This subsection applies if it appears to the Court of Appeal to be arguable that giving effect to the determination would result in a serious risk of injustice to the person.8An appeal does not lie under subsection (4) where—athe Court of Appeal believes that an application under section 50 is to be made by the prosecutor for the appointment of a receiver,bsuch an application has been made but has not yet been determined, orca receiver has been appointed under section 50.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Court’s powers on appeal321On an appeal under section 31(1) the Court of Appeal may confirm, quash or vary the confiscation order.2On an appeal under section 31(2) the Court of Appeal may confirm the decision, or if it believes the decision was wrong it may—aitself proceed under section 6 (ignoring subsections (1) to (3)), orbdirect the Crown Court to proceed afresh under section 6.2AOn an appeal under section 31(4) the Court of Appeal may—aconfirm the determination, orbmake such order as it believes is appropriate.3In proceeding afresh in pursuance of this section the Crown Court must comply with any directions the Court of Appeal may make.4If a court makes or varies a confiscation order under this section or in pursuance of a direction under this section it must—ahave regard to any fine imposed on the defendant in respect of the offence (or any of the offences) concerned;bhave regard to any order which falls within section 13(3) and has been made against him in respect of the offence (or any of the offences) concerned, unless the order has already been taken into account by a court in deciding what is the free property held by the defendant for the purposes of section 9.5If the Court of Appeal proceeds under section 6 or the Crown Court proceeds afresh under that section in pursuance of a direction under this section subsections (6) to (10) apply.6If a court has already sentenced the defendant for the offence (or any of the offences) concerned, section 6 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.7If an order has been made against the defendant in respect of the offence (or any of the offences) concerned under section 130 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 2 of Part 7 of the Sentencing Code (compensation orders), section 161A of the Criminal Justice Act 2003 or section 42 of the Sentencing Code (orders requiring payment of surcharge) or section 4 of the Prevention of Social Housing Fraud Act 2013 (unlawful profit orders)—athe court must have regard to it, andbsection 13(5) and (6) above do not apply in relation to it.8Section 8(2) does not apply, and the rules applying instead are that the court must—atake account of conduct occurring before the relevant date;btake account of property obtained before that date;ctake account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date.9In section 10—athe first and second assumptions do not apply with regard to property first held by the defendant on or after the relevant date;bthe third assumption does not apply with regard to expenditure incurred by him on or after that date;cthe fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date.10Section 26 applies as it applies in the circumstances mentioned in subsection (1) of that section.11The relevant date is the date on which the Crown Court decided not to make a confiscation order.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Appeal to <Substitution ChangeId="key-7e28c4c812c1e8ac0d45d2d5bac08f09-1501679244281" CommentaryRef="key-7e28c4c812c1e8ac0d45d2d5bac08f09">Supreme Court</Substitution> 331An appeal lies to the Supreme Court from a decision of the Court of Appeal on an appeal under section 31.2An appeal under this section lies at the instance of—athe defendant or the prosecutor (except where paragraph (b) applies);bif the proceedings in the Court of Appeal were proceedings on an appeal under section 31(4), any person who was a party to those proceedings.3On an appeal from a decision of the Court of Appeal to confirm, vary or make a confiscation order the Supreme Court may confirm, quash or vary the order.3AOn an appeal under this section from a decision under section 32(2A) the Supreme Court may—aconfirm the decision of the Court of Appeal, orbmake such order as it believes is appropriate.4On an appeal from a decision of the Court of Appeal to confirm the decision of the Crown Court not to make a confiscation order or from a decision of the Court of Appeal to quash a confiscation order the Supreme Court may—aconfirm the decision, orbdirect the Crown Court to proceed afresh under section 6 if it believes the decision was wrong.5In proceeding afresh in pursuance of this section the Crown Court must comply with any directions the Supreme Court may make.6If a court varies a confiscation order under this section or makes a confiscation order in pursuance of a direction under this section it must—ahave regard to any fine imposed on the defendant in respect of the offence (or any of the offences) concerned;bhave regard to any order which falls within section 13(3) and has been made against him in respect of the offence (or any of the offences) concerned, unless the order has already been taken into account by a court in deciding what is the free property held by the defendant for the purposes of section 9.7If the Crown Court proceeds afresh under section 6 in pursuance of a direction under this section subsections (8) to (12) apply.8If a court has already sentenced the defendant for the offence (or any of the offences) concerned, section 6 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.9If an order has been made against the defendant in respect of the offence (or any of the offences) concerned under section 130 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 2 of Part 7 of the Sentencing Code (compensation orders) , section 161A of the Criminal Justice Act 2003 or section 42 of the Sentencing Code (orders requiring payment of surcharge) or section 4 of the Prevention of Social Housing Fraud Act 2013 (unlawful profit orders)—athe Crown Court must have regard to it, andbsection 13(5) and (6) above do not apply in relation to it.10Section 8(2) does not apply, and the rules applying instead are that the Crown Court must—atake account of conduct occurring before the relevant date;btake account of property obtained before that date;ctake account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date.11In section 10—athe first and second assumptions do not apply with regard to property first held by the defendant on or after the relevant date;bthe third assumption does not apply with regard to expenditure incurred by him on or after that date;cthe fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date.12Section 26 applies as it applies in the circumstances mentioned in subsection (1) of that section.13The relevant date is—ain a case where the Crown Court made a confiscation order which was quashed by the Court of Appeal, the date on which the Crown Court made the order;bin any other case, the date on which the Crown Court decided not to make a confiscation order.Enforcement authority<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Enforcement authority34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Enforcement as fines etc<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-3d7ba393ae21e97ddae20aa0045f32a9"/><CommentaryRef Ref="key-cdc38fc7a7f8860afeb2cd1c2587b49c"/> <Substitution ChangeId="key-998b83a9b870107c4acf082045827fc3-1487058290868" CommentaryRef="key-998b83a9b870107c4acf082045827fc3">Enforcement as fines </Substitution>351This section applies if a court—amakes a confiscation order, andb. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 Sections 129(1) to (3) and (5) and 132(1) to (4) of the Sentencing Code (functions of court as to fines and enforcing fines) apply as if the amount ordered to be paid were a fine imposed on the defendant by the court making the confiscation order.2AWhere a court is fixing a term of imprisonment or detention under section 129(3) of the Sentencing Code (as applied by subsection (2) above) in respect of an amount ordered to be paid under a confiscation order, the maximum terms are those specified in the second column of the Table for amounts described in the corresponding entry in the first column.<Addition ChangeId="key-ff42b762e38f181198624fd0aa01c50f-1522229974463" CommentaryRef="key-ff42b762e38f181198624fd0aa01c50f">TABLE</Addition>AmountMaximum term£10,000 or less6 monthsMore than £10,000 but no more than £500,0005 yearsMore than £500,000 but no more than £1 million7 yearsMore than £1 million14 years2BIn the application of subsection (2) of section 129 of the Sentencing Code by virtue of subsection (2) above, the reference to subsections (3) to (5) of that section is to be read as a reference to—a subsections (3) and (5) of that section, andbsubsection (2A) above.2CThe Secretary of State may by order—aamend subsection (2A) so as to provide for minimum terms of imprisonment or detention under section 129(3) of the Sentencing Code (as applied by subsection (2) above) in respect of amounts ordered to be paid under a confiscation order;bamend the Table in subsection (2A) so as to remove, alter or replace any entry (including an entry inserted by virtue of the power in paragraph (a) of this subsection) or to add any entry.3In the application of Part 3 of the Magistrates’ Courts Act 1980 (c. 43) to an amount payable under a confiscation order—aignore section 75 of that Act (power to dispense with immediate payment);bsuch an amount is not a sum adjudged to be paid by a conviction for the purposes of section 81 (enforcement of fines imposed on young offenders) or a fine for the purposes of section 85 (remission of fines) of that Act;cin section 87 of that Act ignore subsection (3) (inquiry into means).<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Director appointed as enforcement authority36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Director’s application for enforcement37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-3d7ba393ae21e97ddae20aa0045f32a9"/><CommentaryRef Ref="key-cdc38fc7a7f8860afeb2cd1c2587b49c"/> Provisions about imprisonment or detention381Subsection (2) applies if—aa warrant committing the defendant to prison or detention is issued for a default in payment of an amount ordered to be paid under a confiscation order in respect of an offence or offences, andbat the time the warrant is issued the defendant is liable to serve a term of custody in respect of the offence (or any of the offences).2In such a case the term of imprisonment or of detention under section 108 of the Powers of Criminal Courts (Sentencing) Act 2000 (detention of persons aged 18 to 20 for default) to be served in default of payment of the amount does not begin to run until after the term mentioned in subsection (1)(b) above.3The reference in subsection (1)(b) to the term of custody the defendant is liable to serve in respect of the offence (or any of the offences) is a reference to the term of imprisonment, or detention in a young offender institution, which he is liable to serve in respect of the offence (or any of the offences).4For the purposes of subsection (3) consecutive terms and terms which are wholly or partly concurrent must be treated as a single term and the following must be ignored—aany sentence suspended under section 264 or 277 of the Sentencing Code (including by virtue of section 264A or 277A of that Code) which has not taken effect at the time the warrant is issued;bin the case of a sentence of imprisonment passed with an order under section 47(1) of the Criminal Law Act 1977 (c. 45) (sentences of imprisonment partly served and partly suspended) any part of the sentence which the defendant has not at that time been required to serve in prison;cany term of imprisonment or detention fixed under section 129(3) of the Sentencing Code (term to be served in default of payment of fine etc) for which a warrant committing the defendant to prison or detention has not been issued at that time.5If the defendant serves a term of imprisonment or detention in default of paying any amount due under a confiscation order, his serving that term does not prevent the confiscation order from continuing to have effect so far as any other method of enforcement is concerned.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-3d7ba393ae21e97ddae20aa0045f32a9"/><CommentaryRef Ref="key-cdc38fc7a7f8860afeb2cd1c2587b49c"/> Reconsideration etc: variation of prison term391Subsection (2) applies if—aa court varies a confiscation order under section 21, 22, 23, 29, 32 or 33,bthe effect of the variation is to vary the maximum period applicable in relation to the order under section 35(2A), andcthe result is that that maximum period is less than the term of imprisonment or detention fixed in respect of the order under section 129(3) of the Sentencing Code.2In such a case the court must fix a reduced term of imprisonment or detention in respect of the confiscation order under section 129(3) of the Sentencing Code in place of the term previously fixed.3Subsection (4) applies if paragraphs (a) and (b) of subsection (1) apply but paragraph (c) does not.4In such a case the court may amend the term of imprisonment or detention fixed in respect of the confiscation order under section 129(3) of the Sentencing Code.5If the effect of section 12 is to increase the maximum period applicable in relation to a confiscation order under section 35(2A), on the application of the prosecutor the Crown Court may amend the term of imprisonment or detention fixed in respect of the order under section 129(3) of that Code.6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Restraint orders<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Conditions for exercise of powers401The Crown Court may exercise the powers conferred by section 41 if any of the following conditions is satisfied.2The first condition is that—aa criminal investigation has been started in England and Wales with regard to an offence, andbthere are reasonable grounds to suspect that the alleged offender has benefited from his criminal conduct.3The second condition is that—aproceedings for an offence have been started in England and Wales and not concluded, andbthere is reasonable cause to believe that the defendant has benefited from his criminal conduct.4The third condition is that—aan application by the prosecutor ... has been made under section 19, 20, 27 or 28 and not concluded, or the court believes that such an application is to be made, andbthere is reasonable cause to believe that the defendant has benefited from his criminal conduct.5The fourth condition is that—aan application by the prosecutor ... has been made under section 21 and not concluded, or the court believes that such an application is to be made, andbthere is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the defendant’s benefit exceeds the relevant amount (as defined in that section).6The fifth condition is that—aan application by the prosecutor ... has been made under section 22 and not concluded, or the court believes that such an application is to be made, andbthere is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the available amount exceeds the relevant amount (as defined in that section).7The second condition is not satisfied if the court believes that—athere has been undue delay in continuing the proceedings, orbthe prosecutor does not intend to proceed.8If an application mentioned in the third, fourth or fifth condition has been made the condition is not satisfied if the court believes that—athere has been undue delay in continuing the application, orbthe prosecutor ... does not intend to proceed.9If the first condition is satisfied—areferences in this Part to the defendant are to the alleged offender;breferences in this Part to the prosecutor are to the person the court believes is to have conduct of any proceedings for the offence;csection 77(9) has effect as if proceedings for the offence had been started against the defendant when the investigation was started.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Restraint orders411If any condition set out in section 40 is satisfied the Crown Court may make an order (a restraint order) prohibiting any specified person from dealing with any realisable property held by him.2A restraint order may provide that it applies—ato all realisable property held by the specified person whether or not the property is described in the order;bto realisable property transferred to the specified person after the order is made.2AA restraint order must be made subject to an exception enabling relevant legal aid payments to be made (a legal aid exception).2BA relevant legal aid payment is a payment that the specified person is obliged to make—aby regulations under section 23 or 24 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012, andbin connection with services provided in relation to an offence which falls within subsection (5),whether the obligation to make the payment arises before or after the restraint order is made.3A restraint order may be made subject to other exceptions, and an exception may in particular—amake provision for reasonable living expenses and reasonable legal expenses;bmake provision for the purpose of enabling any person to carry on any trade, business, profession or occupation;c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 But where an exception to a restraint order is made under subsection (3), it must not make provision for any legal expenses which—arelate to an offence which falls within subsection (5), andbare incurred by the defendant or by a recipient of a tainted gift.5These offences fall within this subsection—athe offence mentioned in section 40(2) or (3), if the first or second condition (as the case may be) is satisfied;bthe offence (or any of the offences) concerned, if the third, fourth or fifth condition is satisfied.5AA legal aid exception—amust be made subject to prescribed restrictions (if any) on—ithe circumstances in which payments may be made in reliance on the exception, oriithe amount of the payments that may be made in reliance on the exception,bmust be made subject to other prescribed conditions (if any), andcmay be made subject to other conditions.5BAny other exception to a restraint order may be made subject to conditions.6Subsection (7) applies if—aa court makes a restraint order, andbthe applicant for the order applies to the court to proceed under subsection (7) (whether as part of the application for the restraint order or at any time afterwards).7The court may make such order as it believes is appropriate for the purpose of ensuring that the restraint order is effective.7ASubsections (7B) and (7C) apply where the Crown Court makes a restraint order (by virtue of the first condition in section 40) as a result of a criminal investigation having been started in England and Wales with regard to an offence.7BThe court—amust include in the order a requirement for the applicant for the order to report to the court on the progress of the investigation at such times and in such manner as the order may specify (a “reporting requirement”), andbmust discharge the order if proceedings for the offence are not started within a reasonable time (and this duty applies whether or not an application to discharge the order is made under section 42(3)).7CThe duty under subsection (7B)(a) does not apply if the court decides that, in the circumstances of the case, a reporting requirement should not be imposed, but the court—amust give reasons for its decision, andbmay at any time vary the order so as to include a reporting requirement (and this power applies whether or not an application to vary the order is made under section 42(3)).7DIn considering whether to make an order under subsection (7), the court must, in particular, consider whether any restriction or prohibition on the defendant's travel outside the United Kingdom ought to be imposed for the purpose mentioned in that subsection.8A restraint order does not affect property for the time being subject to a charge under any of these provisions—asection 9 of the Drug Trafficking Offences Act 1986 (c. 32);bsection 78 of the Criminal Justice Act 1988 (c. 33);cArticle 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17));dsection 27 of the Drug Trafficking Act 1994 (c. 37);eArticle 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)).9Dealing with property includes removing it from England and Wales.10In this section “prescribed” means prescribed by regulations made by the Secretary of State.<Addition ChangeId="key-f8253b4bfc6b36ddadca0dad6e046468-1522159400652" CommentaryRef="key-f8253b4bfc6b36ddadca0dad6e046468">Restraint orders: power to retain seized property </Addition><Abbreviation Expansion="et cetera" xml:lang="la"><Addition ChangeId="key-f8253b4bfc6b36ddadca0dad6e046468-1522159400652" CommentaryRef="key-f8253b4bfc6b36ddadca0dad6e046468">etc.</Addition></Abbreviation>41A1A restraint order may include provision authorising the detention of any property to which it applies if the property—ais seized by an appropriate officer under a relevant seizure power, orbis produced to an appropriate officer in compliance with a production order under section 345.2Provision under subsection (1) may, in particular—arelate to specified property, to property of a specified description or to all property to which the restraint order applies;brelate to property that has already been seized or produced or to property that may be seized or produced in future.3“Appropriate officer” means—aan accredited financial investigator;ba constable;can officer of Revenue and Customs;caan immigration officer;da National Crime Agency officer,ea member of staff of the relevant director (within the meaning of section 352(5A)).4“Relevant seizure power” means a power to seize property which is conferred by or by virtue of—asection 47C,bsection 352, orcPart 2 or 3 of the Police and Criminal Evidence Act 1984 (including as applied by order under section 114(2) of that Act).5The Secretary of State may by order amend the definition of “relevant seizure power”.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Application, discharge and variation421A restraint order—amay be made only on an application by an applicant falling within subsection (2);bmay be made on an ex parte application to a judge in chambers.2These applicants fall within this subsection—athe prosecutor;b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .can accredited financial investigator.3An application to discharge or vary a restraint order or an order under section 41(7) may be made to the Crown Court by—athe person who applied for the order;bany person affected by the order.4Subsections (5) to (8) apply to an application under subsection (3).5The court—amay discharge the order;bmay vary the order.6If the condition in section 40 which was satisfied was that proceedings were started or an application was made, the court must discharge the order on the conclusion of the proceedings or of the application (as the case may be).6AThe duty in subsection (6) to discharge a restraint order on the conclusion of proceedings does not apply where—athe proceedings are concluded by reason of a defendant's conviction for an offence being quashed,bthe order is in force at the time when the conviction is quashed, andcthe Court of Appeal has ordered the defendant to be retried for the offence or the prosecutor has applied for such an order to be made.6BBut the court must discharge the restraint order—aif the Court of Appeal declines to make an order for the defendant to be retried,bif the Court of Appeal orders the defendant to be retried but proceedings for the retrial are not started within a reasonable time, orcotherwise, on the conclusion of proceedings for the retrial of the defendant.7If the condition in section 40 which was satisfied was that an investigation was started—athe court must discharge the order if within a reasonable time proceedings for the offence are not started;botherwise, the court must discharge the order on the conclusion of the proceedings.8If the condition in section 40 which was satisfied was that an application was to be made—athe court must discharge the order if within a reasonable time the application is not made;botherwise, the court must discharge the order on the conclusion of the application.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Appeal to Court of Appeal431If on an application for a restraint order the court decides not to make one, the person who applied for the order may appeal to the Court of Appeal against the decision.2If an application is made under section 42(3) in relation to a restraint order or an order under section 41(7) the following persons may appeal to the Court of Appeal in respect of the Crown Court’s decision on the application—athe person who applied for the order;bany person affected by the order.3On an appeal under subsection (1) or (2) the Court of Appeal may—aconfirm the decision, orbmake such order as it believes is appropriate.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Appeal to <Substitution ChangeId="key-d2c462ee1b8f450dc432f0f854418954-1501680435850" CommentaryRef="key-d2c462ee1b8f450dc432f0f854418954">Supreme Court</Substitution> 441An appeal lies to the Supreme Court from a decision of the Court of Appeal on an appeal under section 43.2An appeal under this section lies at the instance of any person who was a party to the proceedings before the Court of Appeal.3On an appeal under this section the Supreme Court may—aconfirm the decision of the Court of Appeal, orbmake such order as it believes is appropriate.<Addition ChangeId="key-49d305b764d03bf083b20e241cb3d5a3-1522159447053" CommentaryRef="key-49d305b764d03bf083b20e241cb3d5a3">Detention of property pending appeal</Addition>44A1This section applies where—aa restraint order includes provision under section 41A authorising the detention of property, andbthe restraint order is discharged under section 42(5) or 43(3)(b).2This section also applies where—aa restraint order includes provision under section 41A authorising the detention of property, andbthe restraint order is varied under section 42(5) or 43(3)(b) so as to omit any such provision.3The property may be detained until there is no further possibility of an appeal against—athe decision to discharge or vary the restraint order, orbany decision made on an appeal against that decision.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Seizure45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Hearsay evidence461Evidence must not be excluded in restraint proceedings on the ground that it is hearsay (of whatever degree).2Sections 2 to 4 of the Civil Evidence Act 1995 (c. 38) apply in relation to restraint proceedings as those sections apply in relation to civil proceedings.3Restraint proceedings are proceedings—afor a restraint order;bfor the discharge or variation of a restraint order;con an appeal under section 43 or 44.4Hearsay is a statement which is made otherwise than by a person while giving oral evidence in the proceedings and which is tendered as evidence of the matters stated.5Nothing in this section affects the admissibility of evidence which is admissible apart from this section.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Supplementary471The registration Acts—aapply in relation to restraint orders as they apply in relation to orders which affect land and are made by the court for the purpose of enforcing judgments or recognisances;bapply in relation to applications for restraint orders as they apply in relation to other pending land actions.2The registration Acts are—athe Land Registration Act 1925 (c. 21);bthe Land Charges Act 1972 (c. 61);cthe Land Registration Act 2002 (c. 9).3But no notice may be entered in the register of title under the Land Registration Act 2002 in respect of a restraint order.4The person applying for a restraint order must be treated for the purposes of section 57 of the Land Registration Act 1925 (inhibitions) as a person interested in relation to any registered land to which—athe application relates, orba restraint order made in pursuance of the application relates.<Emphasis><Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Search and seizure powers</Addition></Emphasis><Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Sections 47B to 47S: meaning of “appropriate officer”</Addition>47A1In sections 47B to 47S “appropriate officer” means—aan officer of Revenue and Customs,aaan immigration officer;ba constable, ... baan SFO officer, or can accredited financial investigator.2In subsection (1)(c) the reference to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that provision by the Secretary of State or the Welsh Ministers under section 453.<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Conditions for exercise of powers</Addition>47B1An appropriate officer may exercise the power conferred by section 47C if satisfied that any of the following conditions is met.2The first condition is that—aa criminal investigation has been started in England and Wales with regard to an indictable offence,b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .cproceedings for the offence have not yet been started against the person in England and Wales,dthere are reasonable grounds to suspect that the person has benefited from conduct constituting the offence, andea restraint order is not in force in respect of any realisable property.3The second condition is that—aa criminal investigation has been started in England and Wales with regard to an indictable offence,b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .cproceedings for the offence have not yet been started against the person in England and Wales, andda restraint order is in force in respect of any realisable property.4The third condition is that—aproceedings for an indictable offence have been started in England and Wales and have not been concluded,bthere is reasonable cause to believe that the defendant has benefited from conduct constituting the offence, andca restraint order is not in force in respect of any realisable property.5The fourth condition is that—aproceedings for an indictable offence have been started in England and Wales and have not been concluded, andba restraint order is in force in respect of any realisable property.6The fifth condition is that—aan application by the prosecutor has been made under section 19, 20, 27 or 28 and not concluded, or the officer believes that such an application is to be made, andbthere is reasonable cause to believe that the defendant has benefited from criminal conduct.7The sixth condition is that—aan application by the prosecutor has been made under section 21 and not concluded, or the officer believes that such an application is to be made, andbthere is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the defendant's benefit exceeds the relevant amount (as defined in that section).8The seventh condition is that—aan application by the prosecutor has been made under section 22 and not concluded, or the officer believes that such an application is to be made, andbthere is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the available amount exceeds the relevant amount (as defined in that section).9The third or fourth condition is not met if the officer believes that—athere has been undue delay in continuing the proceedings, orbthe prosecutor does not intend to proceed.10If an application mentioned in the fifth, sixth or seventh condition has been made the condition is not met if the officer believes that—athere has been undue delay in continuing the application, orbthe prosecutor does not intend to proceed.11In relation to the first or second condition references in sections 47C to 47S to the defendant are to the person mentioned in that condition.12In relation to the first or second condition section 77(9) has effect as if proceedings for the offence had been started against the defendant when the investigation was started.<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Power to seize property</Addition>47C1On being satisfied as mentioned in section 47B(1) an appropriate officer may seize any realisable property if the officer has reasonable grounds for suspecting that—athe property may otherwise be made unavailable for satisfying any confiscation order that has been or may be made against the defendant, orbthe value of the property may otherwise be diminished as a result of conduct by the defendant or any other person.2But the officer may not under subsection (1) seize—acash, orbexempt property.3“Cash” has the same meaning as in section 289.4“Exempt property” means—asuch tools, books, vehicles and other items of equipment as are necessary to the defendant for use personally in the defendant's employment, business or vocation;bsuch clothing, bedding, furniture, household equipment, provisions or other things as are necessary for satisfying the basic domestic needs of the defendant and the defendant's family.5In relation to realisable property which is free property held by the recipient of a tainted gift, references in subsection (4) to the defendant are to be read as references to the recipient of that gift.Section 47B(11) is subject to this subsection.5AOn being satisfied as mentioned in section 47B(1) an appropriate officer may seize any free property if the officer has reasonable grounds for suspecting that it is a cryptoasset-related item.5BA “cryptoasset-related item” is an item of property that is, or that contains or gives access to information that is, likely to assist in the seizure under subsection (1) of any cryptoasset.5CThe circumstances in which a cryptoasset is “seized” for the purposes of subsection (1) include circumstances in which it is transferred into a crypto wallet controlled by the appropriate officer.5DIf an appropriate officer is lawfully on any premises, the officer may, for the purpose of—adetermining whether any property is a cryptoasset-related item, orbenabling or facilitating the seizure under subsection (1) of any cryptoasset,require any information which is stored in any electronic form and accessible from the premises to be produced in a form in which it can be taken away and in which it is visible and legible, or from which it can readily be produced in a visible and legible form.5EBut subsection (5D) does not authorise an appropriate officer to require a person to produce information which the person would be entitled to refuse to provide on grounds of legal professional privilege in proceedings in the High Court.5FWhere an appropriate officer has seized a cryptoasset-related item under subsection (5A), they may use any information obtained from it for the purpose of—aidentifying or gaining access to a crypto wallet, andbby doing so, enabling or facilitating the seizure under subsection (1) of any cryptoassets.6The power conferred by this section—amay be exercised only with the appropriate approval under section 47G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power, andaawhere applicable, in accordance with subsection (6A) or (6B).6AThe power conferred by this section is exercisable by an officer of Revenue and Customs only if the officer has reasonable grounds for suspecting that conduct constituting the relevant offence relates to an assigned matter (within the meaning of the Customs and Excise Management Act 1979).6BThe power conferred by this section is exercisable by an immigration officer only if the officer has reasonable grounds for suspecting that conduct constituting the relevant offence—arelates to the entitlement of one or more persons who are not nationals of the United Kingdom to enter, transit across, or be in, the United Kingdom (including conduct which relates to conditions or other controls on any such entitlement), orbis undertaken for the purposes of, or otherwise in relation to, a relevant nationality enactment.7“Relevant offence” means—ain a case where the officer is satisfied that the first, second, third or fourth condition in section 47B is met, the offence mentioned in that condition,bin a case where the officer is satisfied that any of the other conditions in section 47B is met, the offence (or any of the offences) concerned.8Relevant nationality enactment” means any enactment in—athe British Nationality Act 1981,bthe Hong Kong Act 1985,cthe Hong Kong (War Wives and Widows) Act 1996,dthe British Nationality (Hong Kong) Act 1997,ethe British Overseas Territories Act 2002, orfan instrument made under any of those Acts.<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Search power: premises</Addition>47D1If an appropriate officer is lawfully on any premises the officer may search the premises for the purpose of finding any property which—athe officer has reasonable grounds for suspecting may be found there, andbif found there, the officer intends to seize under section 47C.2The power conferred by this section may be exercised only with the appropriate approval under section 47G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power.3“Premises” has the meaning given by section 23 of the Police and Criminal Evidence Act 1984.<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Search power: people</Addition>47E1An appropriate officer may exercise the following powers if the officer has reasonable grounds for suspecting that a person is carrying property that may be seized under section 47C.2The officer may, so far as the officer thinks it necessary or expedient for the purpose of seizing the property under that section, require the person—ato permit a search of any article with the person,bto permit a search of the person.3An officer exercising a power under subsection (2) may detain the person for so long as is necessary for its exercise.4A power conferred by this section may be exercised only with the appropriate approval under section 47G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power.5This section does not require a person to submit to an intimate search or strip search (within the meaning of section 164 of the Customs and Excise Management Act 1979).<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Search power: vehicles</Addition>47F1The powers specified in subsection (4) are exercisable if—aan appropriate officer has reasonable grounds for suspecting that a vehicle contains property that may be seized under section 47C, andbit appears to the officer that the vehicle is under the control of a person who is in or in the vicinity of the vehicle.2The powers are exercisable only if the vehicle is—ain any place to which, at the time of the proposed exercise of the powers, the public or any section of the public has access, on payment or otherwise, as of right or by virtue of express or implied permission, orbin any other place to which at that time people have ready access but which is not a dwelling.3But if the vehicle is in a garden or yard or other land occupied with and used for the purposes of a dwelling, the officer may exercise the powers under subsection (4) only if the officer has reasonable grounds for believing—athat the person does not reside in the dwelling, andbthat the vehicle is not in the place in question with the express or implied permission of another who resides in the dwelling.4The officer may, so far as the officer thinks it necessary or expedient for the purpose of seizing the property under section 47C, require the person to—apermit entry to the vehicle,bpermit a search of the vehicle.5An officer exercising a power under subsection (4) may detain the vehicle for so long as is necessary for its exercise.6A power conferred by this section may be exercised only with the appropriate approval under section 47G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power.<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">“Appropriate approval”</Addition>47G1This section has effect for the purposes of sections 47C, 47D, 47E and 47F.2The appropriate approval, in relation to the exercise of a power by an appropriate officer, means the approval of a justice of the peace or (if that is not practicable in any case) the approval of a senior officer.3A senior officer means—ain relation to the exercise of a power by an officer of Revenue and Customs, an officer of Revenue and Customs of a rank designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that of a senior police officer,aain relation to the exercise of a power by an immigration officer, an immigration officer of a rank designated by the Secretary of State as equivalent to that of a senior police officer,abin relation to the exercise of a power by a National Crime Agency officer, the Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose,acin relation to the exercise of a power by an SFO officer, the Director of the Serious Fraud Office,bin relation to the exercise of a power by a constable, a senior police officer,bain relation to the exercise of a power by an accredited financial investigator who is—ia member of the civilian staff of a police force in England and Wales (including the metropolitan police force), within the meaning of Part 1 of the Police Reform and Social Responsibility Act 2011, oriia member of staff of the City of London police force,a senior police officer,cin relation to the exercise of a power by an accredited financial investigator who does not fall within any of the preceding paragraphs, an accredited financial investigator who falls within a description specified in an order made for this purpose by the Secretary of State or the Welsh Ministers under section 453.4A senior police officer means a police officer of at least the rank of inspector.<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Exercise of powers without judicial approval</Addition>47H1An appropriate officer must give a written report to the appointed person in any case where—athe officer seizes property under section 47C without the approval of a justice of the peace, andbany of the property seized is not detained for more than 48 hours.2An appropriate officer must also give a written report to the appointed person in any case where—athe officer exercises any of the powers conferred by sections 47D, 47E and 47F without the approval of a justice of the peace, andbno property is seized under section 47C.3A report under this section must give particulars of the circumstances which led the officer to believe that—athe powers were exercisable, andbit was not practicable to obtain the approval of a justice of the peace.4The appointed person means a person appointed for the purposes of this subsection by the Secretary of State.5The appointed person must not be a person employed under or for the purposes of a government department; and the terms and conditions of appointment, including any remuneration or expenses to be paid, are to be determined by the Secretary of State.6The period of 48 hours mentioned in subsection (1)(b) is to be calculated in accordance with subsection (7).7In calculating a period of 48 hours in accordance with this subsection, no account is to be taken of—aany Saturday or Sunday,bChristmas Day,cGood Friday, ordany day that is a bank holiday under the Banking and Financial Dealings Act 1971 in England and Wales.<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Report by appointed person on exercise of powers</Addition>47I1As soon as possible after the end of each financial year, the person appointed under section 47H(4) must prepare a report for that year.2“Financial year” means—athe period beginning with the day on which section 55 of the Policing and Crime Act 2009 comes into force and ending with the next 31 March (which is the first financial year), andbeach subsequent period of twelve months beginning with 1 April.3The report must give the appointed person's opinion as to the circumstances and manner in which the powers conferred by sections 47C, 47D, 47E and 47F are being exercised in cases where the officer who exercised them is required to give a report under section 47H.4The report may make any recommendations the appointed person considers appropriate.5The appointed person must send a copy of the report to the Secretary of State.6The Secretary of State must—apublish any report received under subsection (5), andblay a copy before Parliament.7Before acting under subsection (6) the Secretary of State must exclude from the report any matter which the Secretary of State thinks is likely to prejudice any criminal investigation or criminal proceedings.8If the Secretary of State excludes any matter from the report the Secretary of State must comply with subsection (6) in relation to the whole of the report as soon as the Secretary of State thinks that the excluded matter is no longer likely to prejudice any criminal investigation or criminal proceedings.<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Initial detention of seized property</Addition>47J1This section applies if an appropriate officer seizes property under section 47C.2The property may be detained initially for a period of 48 hours.3The period of 48 hours is to be calculated in accordance with section 47H(7).<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Further detention pending making of restraint order</Addition>47K1This section applies if—aproperty is detained under section 47J, andbno restraint order is in force in respect of the property.2If within the period mentioned in section 47J an application is made for a restraint order which includes provision under section 41A authorising detention of the property, the property may be detained until the application is determined or otherwise disposed of.3If such an application is made within that period and the application is refused, the property may be detained until there is no further possibility of an appeal against—athe decision to refuse the application, orbany decision made on an appeal against that decision.4In subsection (2) the reference to the period mentioned in section 47J includes that period as extended by any order under section 47M.5Exempt property seized under section 47C(5A) may be detained under subsections (2) and (3) only with the approval of a senior officer.6In subsection (5)—“exempt property” has the meaning given in section 47C(4) (reading references there to the defendant as references to the person by whom the property is held);“senior officer” has the meaning given in section 47G(3) (and for this purpose, the powers under subsections (2) and (3) to detain property are to be treated as exercised by the appropriate officer who seized the property).<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Further detention pending variation of restraint order</Addition>47L1This section applies if—aproperty is detained under section 47J,ba restraint order is in force in respect of the property, andcthe order does not include provision under section 41A authorising the detention of the property.2If within the period mentioned in section 47J an application is made for the order to be varied so as to include provision under section 41A authorising detention of the property, the property may be detained until the application is determined or otherwise disposed of.3If such an application is made within that period and the application is refused, the property may be detained until there is no further possibility of an appeal against—athe decision to refuse the application, orbany decision made on an appeal against that decision.4Exempt property seized under section 47C(5A) may be detained under subsections (2) and (3) only with the approval of a senior officer.5In subsection (4)—“exempt property” has the meaning given in section 47C(4) (reading references there to the defendant as references to the person by whom the property is held);“senior officer” has the meaning given in section 47G(3) (and for this purpose, the powers under subsections (2) and (3) to detain property are to be treated as exercised by the appropriate officer who seized the property).<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Further detention in other cases</Addition>47M1This section applies if—aproperty is detained under section 47J,bno restraint order is in force in respect of the property, andcno application has been made for a restraint order which includes provision under section 41A authorising detention of the property.2A magistrates' court may by order extend the period for which the property or any part of it may be detained under section 47J if satisfied that—aany of the conditions in section 47B is met (reading references in that section to the officer as references to the court),bthe property or part is realisable property other than exempt property ..., andcthere are reasonable grounds for suspecting that—ithe property may otherwise be made unavailable for satisfying any confiscation order that has been or may be made against the defendant, oriithe value of the property may otherwise be diminished as a result of conduct by the defendant or any other person.2AA magistrates’ court may by order extend the period for which the property may be detained under section 47J if satisfied that—aany of the conditions in section 47B is met (reading references in that section to the officer as references to the court),bthe property is free property, andcthere are reasonable grounds for suspecting that the property is a cryptoasset-related item.2BAn order under subsection (2A) may not be made in respect of exempt property unless the court is satisfied that the person applying for the order is working diligently and expeditiously—ato determine whether the property is a cryptoasset-related item, orbif it has already been determined to be such an item, to seize any related cryptoassets under section 47C(1).2CAn order under subsection (2A) may not extend the period for which the property may be detained beyond the period of—asix months beginning with the date of the order, orbin the case of exempt property, 14 days beginning with that date.This does not prevent the period from being further extended by another order under this section.2DThe period of 14 days referred to in subsection (2C)(b) is to be calculated in accordance with section 47H(7) (reading the reference there to 48 hours as a reference to 14 days).3An application for an order may be made by—athe Commissioners for Her Majesty's Revenue and Customs,aaan immigration officer;ba constable,baan SFO officer,can accredited financial investigator, ordthe prosecutor.4If the property was seized in reliance on the first or second condition in section 47B, “the prosecutor” means a person who is to have conduct of any proceedings for the offence.5An order under this section must provide for notice to be given to persons affected by it.6In this section— “exempt property” has the meaning given in section 47C(4) (reading references there to the defendant as references to the person by whom the property is held); “part” includes portion.<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Discharge, variation and lapse of detention order</Addition>47N1An order under section 47M may be discharged or varied.2An application for variation or discharge of the order may be made by—aa person mentioned in section 47M(3), orbany person affected by the order.3On an application under this section the court must discharge the order if—athe order was made on the ground that the first or second condition in section 47B was met but proceedings for the offence mentioned in that condition have not been started within a reasonable time,bthe order was made on the ground that the third or fourth condition in section 47B was met but proceedings for the offence mentioned in that condition have now been concluded,cthe order was made on the ground that the fifth, sixth or seventh condition in section 47B was met but the application mentioned in that condition has now been concluded or, as the case may be, has not been made within a reasonable time.4An order made under section 47M lapses if a restraint order is made in respect of the property to which it relates (but provision authorising detention of the property may have been included in the restraint order by virtue of section 41A).<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Appeals</Addition>47O1If on an application for an order under section 47M the magistrates' court decides not to make an order, a person mentioned in subsection (3) of that section may appeal to the Crown Court against the decision.2If an application is made under section 47N in relation to an order the following persons may appeal to the Crown Court in respect of the magistrates' court's decision on the application—aa person mentioned in section 47M(3), orbany person affected by the order.<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Detention of property pending section 47O appeal</Addition>47P1This section applies where—aan application for an order under section 47M is made within the period mentioned in section 47J, andbthe application is refused.2This section also applies where—aan order is made under section 47M extending the period for which property may be detained under section 47J, andbthe order is discharged or varied so that detention of the property is no longer authorised by virtue of the order.3The property may be detained until there is no further possibility of an appeal against the decision to refuse the application or discharge or vary the order (as the case may be).<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Hearsay evidence in detention order proceedings</Addition>47Q1Evidence must not be excluded in detention order proceedings on the ground that it is hearsay (of whatever degree).2Sections 2 to 4 of the Civil Evidence Act 1995 apply in relation to detention order proceedings as those sections apply in relation to civil proceedings.3Detention order proceedings are proceedings—afor an order under section 47M;bfor the discharge or variation of such an order;con an appeal under section 47O.4Hearsay is a statement which is made otherwise than by a person while giving oral evidence in the proceedings and which is tendered as evidence of the matters stated.5Nothing in this section affects the admissibility of evidence which is admissible apart from this section.<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1514837874468" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Release of property</Addition>47R1This section applies in relation to property which—ahas been seized by an appropriate officer under section 47C, andbis detained under or by virtue of any of sections 47J to 47M and 47P.2The property must be released if at any time an appropriate officer decides that the detention condition is no longer met.3The detention condition is met for so long as—aany of the conditions in section 47B is met, andbthere are reasonable grounds for the suspicion mentioned in section 47C(1) or (5A).4Nothing in this section requires property to be released if there is a power to detain it otherwise than under or by virtue of sections 47J to 47M and 47P.5Nothing in this section affects the operation of any power or duty to release property that arises apart from this section.6If a cryptoasset-related item which has been released is not claimed within the period of a year beginning with the date on which it was released, the appropriate officer may—aretain the item and deal with it as they see fit,bdispose of the item, orcdestroy the item.7The powers in subsection (6) may be exercised only—awhere the appropriate officer has taken reasonable steps to notify—ithe person from whom the item was seized, andiiany other persons who the appropriate officer has reasonable grounds to believe have an interest in the item,that the item has been released, andbwith the approval of a senior officer.8“Senior officer” in subsection (7)(b) has the meaning given in section 47G(3).9Any proceeds of a disposal of the item are to be paid into the Consolidated Fund.<Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1539159685949" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Code of practice about search and seizure and detention of property</Addition><Addition ChangeId="key-aba2a29eed054d2a12dfdb2a9ad47eaa-1539159685949" CommentaryRef="key-aba2a29eed054d2a12dfdb2a9ad47eaa">Codes of practice</Addition>47S1The Secretary of State must make a code of practice in connection with—athe carrying out by appropriate officers of the functions conferred by sections 47C to 47H,bthe carrying out by senior officers of their functions under section 47G, andcthe detention of property under or by virtue of sections 41A, 44A and 47J to 47P.2Where the Secretary of State proposes to issue a code of practice the Secretary of State must—apublish a draft,bconsider any representations made about the draft,cif the Secretary of State thinks appropriate, modify the draft in the light of any such representations.2AThe Secretary of State must also consult the Attorney General about the draft in its application to the exercise of powers by SFO officers and the Director of the Serious Fraud Office. 3The Secretary of State must lay a draft of the code before Parliament.4When the Secretary of State has laid a draft of the code before Parliament the Secretary of State may bring it into operation by order.5The Secretary of State may revise the whole or any part of the code and issue the code as revised; and subsections (2) to (4) apply to such a revised code as they apply to the original code.6A failure by a person to comply with a provision of the code does not of itself make the person liable to criminal or civil proceedings.7The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant.Management receivers<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Appointment481Subsection (2) applies if—athe Crown Court makes a restraint order, andbthe applicant for the restraint order applies to the court to proceed under subsection (2) (whether as part of the application for the restraint order or at any time afterwards).2The Crown Court may by order appoint a receiver in respect of any realisable property to which the restraint order applies.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Powers491If the court appoints a receiver under section 48 it may act under this section on the application of the person who applied for the restraint order.2The court may by order confer on the receiver the following powers in relation to any realisable property to which the restraint order applies—apower to take possession of the property;bpower to manage or otherwise deal with the property;cpower to start, carry on or defend any legal proceedings in respect of the property;dpower to realise so much of the property as is necessary to meet the receiver’s remuneration and expenses.3The court may by order confer on the receiver power to enter any premises in England and Wales and to do any of the following—asearch for or inspect anything authorised by the court;bmake or obtain a copy, photograph or other record of anything so authorised;cremove anything which the receiver is required or authorised to take possession of in pursuance of an order of the court.4The court may by order authorise the receiver to do any of the following for the purpose of the exercise of his functions—ahold property;benter into contracts;csue and be sued;demploy agents;eexecute powers of attorney, deeds or other instruments;ftake any other steps the court thinks appropriate.5The court may order any person who has possession of realisable property to which the restraint order applies to give possession of it to the receiver.6The court—amay order a person holding an interest in realisable property to which the restraint order applies to make to the receiver such payment as the court specifies in respect of a beneficial interest held by the defendant or the recipient of a tainted gift;bmay (on the payment being made) by order transfer, grant or extinguish any interest in the property.7Subsections (2), (5) and (6) do not apply to property for the time being subject to a charge under any of these provisions—asection 9 of the Drug Trafficking Offences Act 1986 (c. 32);bsection 78 of the Criminal Justice Act 1988 (c. 33);cArticle 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17));dsection 27 of the Drug Trafficking Act 1994 (c. 37);eArticle 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)).8The court must not—aconfer the power mentioned in subsection (2)(b) or (d) in respect of property, orbexercise the power conferred on it by subsection (6) in respect of property,unless it gives persons holding interests in the property a reasonable opportunity to make representations to it.8ASubsection (8), so far as relating to the power mentioned in subsection (2)(b), does not apply to property which—ais perishable; orbought to be disposed of before its value diminishes.9The court may order that a power conferred by an order under this section is subject to such conditions and exceptions as it specifies.10Managing or otherwise dealing with property includes—aselling the property or any part of it or interest in it;bcarrying on or arranging for another person to carry on any trade or business the assets of which are or are part of the property;cincurring capital expenditure in respect of the property.Enforcement receivers<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Appointment501This section applies if—aa confiscation order is made,bit is not satisfied, andcit is not subject to appeal.2On the application of the prosecutor the Crown Court may by order appoint a receiver in respect of realisable property.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Powers511If the court appoints a receiver under section 50 it may act under this section on the application of the prosecutor.2The court may by order confer on the receiver the following powers in relation to the realisable property—apower to take possession of the property;bpower to manage or otherwise deal with the property;cpower to realise the property, in such manner as the court may specify;dpower to start, carry on or defend any legal proceedings in respect of the property.eso far as the property consists of cryptoassets, power to destroy the property.3The court may by order confer on the receiver power to enter any premises in England and Wales and to do any of the following—asearch for or inspect anything authorised by the court;bmake or obtain a copy, photograph or other record of anything so authorised;cremove anything which the receiver is required or authorised to take possession of in pursuance of an order of the court.4The court may by order authorise the receiver to do any of the following for the purpose of the exercise of his functions—ahold property;benter into contracts;csue and be sued;demploy agents;eexecute powers of attorney, deeds or other instruments;ftake any other steps the court thinks appropriate.5The court may order any person who has possession of realisable property to give possession of it to the receiver.6The court—amay order a person holding an interest in realisable property to make to the receiver such payment as the court specifies in respect of a beneficial interest held by the defendant or the recipient of a tainted gift;bmay (on the payment being made) by order transfer, grant or extinguish any interest in the property.7Subsections (2), (5) and (6) do not apply to property for the time being subject to a charge under any of these provisions—asection 9 of the Drug Trafficking Offences Act 1986 (c. 32);bsection 78 of the Criminal Justice Act 1988 (c. 33);cArticle 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17));dsection 27 of the Drug Trafficking Act 1994 (c. 37);eArticle 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)).8The court must not—aconfer the power mentioned in subsection (2)(b) , (c) or (e) in respect of property, orbexercise the power conferred on it by subsection (6) in respect of property,unless it gives persons holding interests in the property a reasonable opportunity to make representations to it.8ASubsection (8), so far as relating to the power mentioned in subsection (2)(b), does not apply to property which—ais perishable; orbought to be disposed of before its value diminishes.8BRepresentations that a person is entitled to make by virtue of subsection (8) do not include representations that are inconsistent with a determination made under section 10A, unless—athe person was not given a reasonable opportunity to make representations when the determination was made and has not appealed against the determination, orbit appears to the court that there would be a serious risk of injustice to the person if the court was bound by the determination;and the determination does not bind the court if paragraph (a) or (b) applies.9The court may order that a power conferred by an order under this section is subject to such conditions and exceptions as it specifies.9AThe court may confer the power mentioned in subsection (2)(e) only where—ait is not reasonably practicable to realise the cryptoassets in question, orbthere are reasonable grounds to believe that the realisation of the cryptoassets would be contrary to the public interest, having regard in particular to how likely it is that the entry of the cryptoassets into general circulation would facilitate criminal conduct by any person.9BAn order conferring that power—amust set out the court’s assessment of the market value of the cryptoassets to which it relates;bmay confer power to destroy the cryptoassets only to the extent that their market value, as set out in the order, is less than or equal to the amount remaining to be paid under the confiscation order.9CIf the receiver destroys any cryptoassets in the exercise of that power, the defendant is to be treated as having paid, towards satisfaction of the confiscation order, an amount equal to the market value, as set out in the order, of the cryptoassets which have been destroyed.10Managing or otherwise dealing with property includes—aselling the property or any part of it or interest in it;bcarrying on or arranging for another person to carry on any trade or business the assets of which are or are part of the property;cincurring capital expenditure in respect of the property.Director’s receivers Appointment52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Powers53. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Application of sums<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Enforcement receivers541This section applies to sums which are in the hands of a receiver appointed under section 50 if they are—athe proceeds of the realisation of property under section 51;bsums (other than those mentioned in paragraph (a)) in which the defendant holds an interest.2The sums must be applied as follows—afirst, they must be applied in payment of such expenses incurred by a person acting as an insolvency practitioner as are payable under this subsection by virtue of section 432;bsecond, they must be applied in making any payments directed by the Crown Court;cthird, they must be applied on the defendant’s behalf towards satisfaction of the confiscation order.3If the amount payable under the confiscation order has been fully paid and any sums remain in the receiver’s hands he must distribute them—aamong such persons who held (or hold) interests in the property concerned as the Crown Court directs, andbin such proportions as it directs.4Before making a direction under subsection (3) the court must give persons who held (or hold) interests in the property concerned a reasonable opportunity to make representations to it.5For the purposes of subsections (3) and (4) the property concerned is—athe property represented by the proceeds mentioned in subsection (1)(a);bthe sums mentioned in subsection (1)(b).6The receiver applies sums as mentioned in subsection (2)(c) by paying them to the appropriate designated officer on account of the amount payable under the order.7The appropriate designated officer is the one for the magistrates’ court responsible for enforcing the confiscation order as if the amount ordered to be paid were a fine.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Sums received by <Substitution ChangeId="key-494794aae67204245258541cd240f93f-1485331684690" CommentaryRef="key-494794aae67204245258541cd240f93f">designated officer</Substitution>551This section applies if a designated officer receives sums on account of the amount payable under a confiscation order (whether the sums are received under section 54 or otherwise).2The designated officer's receipt of the sums reduces the amount payable under the order, but he must apply the sums received as follows.3First he must apply them in payment of such expenses incurred by a person acting as an insolvency practitioner as—aare payable under this subsection by virtue of section 432, butbare not already paid under section 54(2)(a) or 67D(2)(a) .4If the designated officer received the sums under section 54 or 67D he must next apply them—afirst, in payment of the remuneration and expenses of a receiver appointed under section 48, to the extent that they have not been met by virtue of the exercise by that receiver of a power conferred under section 49(2)(d);bsecond, in payment of the remuneration and expenses of any receiver appointed under section 50.cthird, in payment to an appropriate officer of any amount to which the officer is entitled by virtue of section 67B.5If a direction was made under section 13(6) for an amount payable under a priority order (or orders) to be paid out of sums recovered under the confiscation order, the designated officer must next apply the sums in payment of that amount.6If any amount remains after the designated officer makes any payments required by the preceding provisions of this section, the amount must be treated for the purposes of section 38 of the Courts Act 2003 (application of fines etc) as if it were a fine imposed by a magistrates’ court.7Subsection (4) does not apply in relation to the remuneration of a receiver if the receiver is a person falling within subsection (8).8The following fall within this subsection—aa constable,aaa member of a police and crime commissioner's staff (within the meaning of Part 1 of the Police Reform and Social Responsibility Act 2011),aba member of the staff of the Mayor's Office for Policing and Crime (within the meaning of that Part of that Act),aca member of the civilian staff of a police force, including the metropolitan police force, (within the meaning of that Part of that Act),b... a member of staff of the City of London police force,can accredited financial investigator,da member of staff of the Crown Prosecution Service,ea member of staff of the Serious Fraud Office,f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ga member of staff of the Commissioners for Her Majesty's Revenue and Customs,ha National Crime Agency officer,ia member of staff of any government department not mentioned above.9It is immaterial for the purposes of subsection (7) whether a person falls within subsection (8) by virtue of a permanent or temporary appointment or a secondment from elsewhere.10The reference in subsection (8) to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that subsection by the Secretary of State under section 453. Director’s receivers56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sums received by Director57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Restrictions<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Restraint orders581Subsections (2) to (4) apply if a court makes a restraint order.2No distress may be levied , and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised, against any realisable property to which the order applies except with the leave of the Crown Court and subject to any terms the Crown Court may impose.3If the order applies to a tenancy of any premises, no landlord or other person to whom rent is payable may exercise a right within subsection (4) except with the leave of the Crown Court and subject to any terms the Crown Court may impose.4A right is within this subsection if it is a right of forfeiture by peaceable re-entry in relation to the premises in respect of any failure by the tenant to comply with any term or condition of the tenancy.5If a court in which proceedings are pending in respect of any property is satisfied that a restraint order has been applied for or made in respect of the property, the court may either stay the proceedings or allow them to continue on any terms it thinks fit.6Before exercising any power conferred by subsection (5), the court must give an opportunity to be heard to—athe applicant for the restraint order, andbany receiver appointed in respect of the property under section 48or 50.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Enforcement receivers591Subsections (2) to (4) apply if a court makes an order under section 50 appointing a receiver in respect of any realisable property.2No distress may be levied , and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised, against the property except with the leave of the Crown Court and subject to any terms the Crown Court may impose.3If the receiver is appointed in respect of a tenancy of any premises, no landlord or other person to whom rent is payable may exercise a right within subsection (4) except with the leave of the Crown Court and subject to any terms the Crown Court may impose.4A right is within this subsection if it is a right of forfeiture by peaceable re-entry in relation to the premises in respect of any failure by the tenant to comply with any term or condition of the tenancy.5If a court in which proceedings are pending in respect of any property is satisfied that an order under section 50 appointing a receiver in respect of the property has been applied for or made, the court may either stay the proceedings or allow them to continue on any terms it thinks fit.6Before exercising any power conferred by subsection (5), the court must give an opportunity to be heard to—athe prosecutor, andbthe receiver (if the order under section 50 has been made). Director’s receivers60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Receivers: further provisions<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Protection61If a receiver appointed under section 48or 50—atakes action in relation to property which is not realisable property,bwould be entitled to take the action if it were realisable property, andcbelieves on reasonable grounds that he is entitled to take the action,he is not liable to any person in respect of any loss or damage resulting from the action, except so far as the loss or damage is caused by his negligence.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Further applications621This section applies to a receiver appointed under section 48or 50.2The receiver may apply to the Crown Court for an order giving directions as to the exercise of his powers.3The following persons may apply to the Crown Court—aany person affected by action taken by the receiver;bany person who may be affected by action the receiver proposes to take.4On an application under this section the court may make such order as it believes is appropriate.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Discharge and variation631The following persons may apply to the Crown Court to vary or discharge an order made under any of sections 48 to 51 —athe receiver;bthe person who applied for the order ...;cany person affected by the order.2On an application under this section the court—amay discharge the order;bmay vary the order.3But in the case of an order under section 48 or 49—aif the condition in section 40 which was satisfied was that proceedings were started or an application was made, the court must discharge the order on the conclusion of the proceedings or of the application (as the case may be);bif the condition which was satisfied was that an investigation was started or an application was to be made, the court must discharge the order if within a reasonable time proceedings for the offence are not started or the application is not made (as the case may be).<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Management receivers: discharge641This section applies if—aa receiver stands appointed under section 48 in respect of realisable property (the management receiver), andbthe court appoints a receiver under section 50 ....2The court must order the management receiver to transfer to the other receiver all property held by the management receiver by virtue of the powers conferred on him by section 49.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4Subsection (2) does not apply to property which the management receiver holds by virtue of the exercise by him of his power under section 49(2)(d).5If the management receiver complies with an order under subsection (2) he is discharged—afrom his appointment under section 48;bfrom any obligation under this Act arising from his appointment.6If this section applies the court may make such a consequential or incidental order as it believes is appropriate.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Appeal to Court of Appeal651If on an application for an order under any of sections 48 to 51 ... the court decides not to make one, the person who applied for the order may appeal to the Court of Appeal against the decision.2If the court makes an order under any of sections 48 to 51 ..., the following persons may appeal to the Court of Appeal in respect of the court’s decision—athe person who applied for the order;bany person affected by the order.3If on an application for an order under section 62 the court decides not to make one, the person who applied for the order may appeal to the Court of Appeal against the decision.4If the court makes an order under section 62, the following persons may appeal to the Court of Appeal in respect of the court’s decision—athe person who applied for the order;bany person affected by the order;cthe receiver.5The following persons may appeal to the Court of Appeal against a decision of the court on an application under section 63—athe person who applied for the order in respect of which the application was made ...;bany person affected by the court’s decision;cthe receiver.6On an appeal under this section the Court of Appeal may—aconfirm the decision, orbmake such order as it believes is appropriate.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Appeal to <Substitution ChangeId="key-bb20e65f9a20cfeaccf78abb9c0af713-1501680808870" CommentaryRef="key-bb20e65f9a20cfeaccf78abb9c0af713">Supreme Court</Substitution>661An appeal lies to the Supreme Court from a decision of the Court of Appeal on an appeal under section 65.2An appeal under this section lies at the instance of any person who was a party to the proceedings before the Court of Appeal.3On an appeal under this section the Supreme Court may—aconfirm the decision of the Court of Appeal, orbmake such order as it believes is appropriate. <Addition ChangeId="key-f9f8bcee6b8c37cc08aeb74bcc717442-1702397487760" CommentaryRef="key-f9f8bcee6b8c37cc08aeb74bcc717442">Enforcement: money, cryptoassets and personal property</Addition> <CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> <Addition ChangeId="key-8c3198406b535a644e7fb7b91d321327-1702397400408" CommentaryRef="key-8c3198406b535a644e7fb7b91d321327">Money</Addition>671This section applies to money which—ais held by a person, andbis held in an account maintained by him with a relevant financial institution.2This section also applies to money which is held by a person and which—ahas been seized under a relevant seizure power by a constable or another person lawfully exercising the power, andbis being detained in connection with a criminal investigation or prosecution or with an investigation of a kind mentioned in section 341.2ABut this section applies to money only so far as the money is free property.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5If—aa confiscation order is made against a person holding money to which this section applies, andba receiver has not been appointed under section 50 in relation to the money,a magistrates' court may order the appropriate person to pay the money to the designated officer for the court on account of the amount payable under the confiscation order.5AWhere this section applies to money which is held in an account maintained with a relevant financial institution, a person applying for an order under subsection (5) must give notice of the application to the relevant financial institution with which the account is held.5BIn the case of money held in an account not maintained by the person against whom the confiscation order is made, a magistrates' court—amay make an order under subsection (5) only if the extent of the person's interest in the money has been determined under section 10A, andbmust have regard to that determination in deciding what is the appropriate order to make.6If a relevant financial institution fails to comply with an order under subsection (5)—athe magistrates’ court may order it to pay an amount not exceeding £5,000, andbfor the purposes of the Magistrates’ Courts Act 1980 (c. 43) the sum is to be treated as adjudged to be paid by a conviction of the court.7In order to take account of changes in the value of money the Secretary of State may by order substitute another sum for the sum for the time being specified in subsection (6)(a).7AThe Secretary of State may by order amend this section so that it applies by virtue of subsection (1) not only to money held in an account maintained with a relevant financial institution but also to—amoney held in an account maintained with a financial institution of a specified kind, orbmoney that is represented by, or may be obtained from, a financial instrument or product of a specified kind.7BAn order under subsection (7A) may amend this section so that it makes provision about realising an instrument or product within subsection (7A)(b) or otherwise obtaining money from it.8In this section—“appropriate person” means—in a case where the money is held in an account maintained with a a relevant financial institution, the relevant financial institution;in any other case, the person on whose authority the money is detained;“bank” means an authorised deposit-taker, other than a building society, that has its head office or a branch in the United Kingdom;“building society” has the same meaning as in the Building Societies Act 1986; “electronic money institution” has the same meaning as in the Electronic Money Regulations 2011 (S.I. 2011/99) (see regulation 2 of those Regulations); “payment institution” means an authorised payment institution or a small payment institution (each as defined in regulation 2 of the Payment Services Regulations 2017 (S.I. 2017/752)); “relevant financial institution” means a bank, a building society, an electronic money institution or a payment institution; “relevant seizure power” means a power to seize money conferred by or by virtue of—a warrant granted under any enactment or rule of law, orany enactment, or rule of law, under which the authority of a warrant is not required.9In the definition of “bank” in subsection (8), “authorised deposit-taker” means—aa person who has permission under Part 4A of the Financial Services and Markets Act 2000 to accept deposits;ba person who—iis specified, or is within a class of persons specified, by an order under section 38 of that Act (exemption orders), andiiaccepts deposits;c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10A reference in subsection (9) to a person ... with permission to accept deposits does not include a person ... with permission to do so only for the purposes of, or in the course of, an activity other than accepting deposits.<Addition ChangeId="key-1aaa6db94f8fe84b3e43d48dcef9f9da-1702399595362" CommentaryRef="key-1aaa6db94f8fe84b3e43d48dcef9f9da">Cryptoassets</Addition>67ZA1This section applies to cryptoassets which—aare held by a person, andbare held in a crypto wallet administered by a UK-connected cryptoasset service provider,but only so far as the cryptoassets are free property.2Subsection (3) applies if—aa confiscation order is made against a person holding cryptoassets to which this section applies, andba receiver has not been appointed under section 50 in relation to the cryptoassets.3A magistrates’ court may order the UK-connected cryptoasset service provider which administers the crypto wallet in which the cryptoassets are held—ato realise the cryptoassets, or a portion of the cryptoassets having a specified value,bto pay the proceeds of that realisation to the designated officer for the court on account of, and up to a maximum of, the amount payable under the confiscation order, andcto the extent that the proceeds of the realisation exceed the amount payable under the confiscation order, to pay the excess to an appropriate officer identified in the order.“Appropriate officer” has the same meaning as in section 41A.4A person applying for an order under subsection (3) must give notice of the application to the UK-connected cryptoasset service provider.5Where the crypto wallet in which the cryptoassets are held is administered on behalf of someone other than the person against whom the confiscation order is made, a magistrates’ court—amay make an order under subsection (3) only if the extent of the person’s interest in the money has been determined under section 10A, andbmust have regard to that determination in deciding what is the appropriate order to make.6If a UK-connected cryptoasset service provider fails to comply with an order under subsection (3)—athe magistrates’ court may order it to pay an amount not exceeding £5,000, andbfor the purposes of the Magistrates’ Courts Act 1980 the sum is to be treated as adjudged to be paid by a conviction of the court.7In order to take account of changes in the value of money the Secretary of State may by order substitute another sum for the sum for the time being specified in subsection (6)(a).8Where a UK-connected cryptoasset service provider—ais required by an order under subsection (3) to realise a portion of cryptoassets having a specified value, butbon realising cryptoassets under the order, obtains proceeds of an amount which differs from that value,it does not fail to comply with the order solely because of that difference in value, provided that it took reasonable steps to obtain proceeds equal to the value specified.<Addition ChangeId="key-1aaa6db94f8fe84b3e43d48dcef9f9da-1702399595362" CommentaryRef="key-1aaa6db94f8fe84b3e43d48dcef9f9da">Meaning of “UK-connected cryptoasset service provider”</Addition>67ZB1“UK-connected cryptoasset service provider” in section 67ZA means a cryptoasset service provider which—ais acting in the course of business carried on by it in the United Kingdom,bhas terms and conditions with the persons to whom it provides services which provide for a legal dispute to be litigated in the courts of a part of the United Kingdom,cholds in the United Kingdom any data relating to the persons to whom it provides services, ordmeets the condition in subsection (2).2The condition in this subsection is that—athe cryptoasset service provider has its registered office or, if it does not have one, its head office in the United Kingdom, andbthe day-to-day management of the provider’s business is the responsibility of that office or another establishment maintained by it in the United Kingdom.3“Cryptoasset service provider” in subsections (1) and (2) includes a cryptoasset exchange provider and a custodian wallet provider; and for this purpose—“cryptoasset exchange provider” means a firm or sole practitioner who by way of business provides one or more of the following services, including where the firm or sole practitioner does so as creator or issuer of any of the cryptoassets involved—exchanging, or arranging or making arrangements with a view to the exchange of, cryptoassets for money or money for cryptoassets;exchanging, or arranging or making arrangements with a view to the exchange of, one cryptoasset for another;operating a machine which utilises automated processes to exchange cryptoassets for money or money for cryptoassets;“custodian wallet provider” means a firm or sole practitioner who by way of business provides services to safeguard, or to safeguard and administer—cryptoassets on behalf of its customers, orprivate cryptographic keys on behalf of its customers in order to hold, store and transfer cryptoassets.4In the definition of “cryptoasset exchange provider” in subsection (3), “cryptoasset” includes a right to, or interest in, a cryptoasset.5The Secretary of State may by regulations amend the definitions in subsection (3) (including by amending subsection (4)).<Addition ChangeId="key-69486128bcd298081e6f1707dab9157d-1522159602457" CommentaryRef="key-69486128bcd298081e6f1707dab9157d">Seized personal property</Addition>67A1This section applies to personal property which is held by a person and which—ahas been seized by an appropriate officer under a relevant seizure power, orbhas been produced to an appropriate officer in compliance with a production order under section 345.3If—aa confiscation order is made against the person by whom the property is held, andba receiver has not been appointed under section 50 in relation to the property,a magistrates' court may by order authorise an appropriate officer to realise the property.4In this section “appropriate officer” and “relevant seizure power” have the same meaning as in section 41A.<Addition ChangeId="key-69486128bcd298081e6f1707dab9157d-1522159602457" CommentaryRef="key-69486128bcd298081e6f1707dab9157d"><Addition ChangeId="key-2a07c3c0f9c218232ee0bb46da5f4043-1702399660932" CommentaryRef="key-2a07c3c0f9c218232ee0bb46da5f4043">Destruction of seized cryptoassets</Addition></Addition>67AA1This section applies to cryptoassets which are held by a person and which have been seized by an appropriate officer under a relevant seizure power.2A magistrates’ court may by order authorise an appropriate officer to destroy the cryptoassets if—aa confiscation order is made against the person by whom the cryptoassets are held,ba receiver has not been appointed under section 50 in relation to the cryptoassets, andceither—iit is not reasonably practicable to realise the cryptoassets, oriithere are reasonable grounds to believe that the realisation of the cryptoassets would be contrary to the public interest, having regard in particular to how likely it is that the entry of the cryptoassets into general circulation would facilitate criminal conduct by any person.3An order under this section—amust set out the court’s assessment of the market value of the cryptoassets to which it relates;bmay authorise the destruction of cryptoassets only to the extent that their market value, as set out in the order, is less than or equal to the amount remaining to be paid under the confiscation order.4Before making an order under this section, the court must give persons who hold interests in the cryptoassets a reasonable opportunity to make representations to it.5If cryptoassets held by a person are destroyed following an order under this section, the person is to be treated as having paid, towards satisfaction of the confiscation order, an amount equal to the market value, as set out in the order, of the cryptoassets which have been destroyed.6In this section “appropriate officer” and “relevant seizure power” have the same meaning as in section 41A.<Addition ChangeId="key-69486128bcd298081e6f1707dab9157d-1522159602457" CommentaryRef="key-69486128bcd298081e6f1707dab9157d">Costs of storage and realisation</Addition>67B1This section applies if a magistrates' court makes an order under section 67A.2The court may determine an amount which may be recovered by the appropriate officer in respect of reasonable costs incurred in—astoring or insuring the property since it was seized or produced as mentioned in subsection (1) of that section;brealising the property.3If the court makes a determination under this section the appropriate officer is entitled to payment of the amount under section 55(4).4A determination under this section may be made on the same occasion as the section 67A order or on any later occasion; and more than one determination may be made in relation to any case.5In this section “appropriate officer” has the same meaning as in section 41A.<Addition ChangeId="key-69486128bcd298081e6f1707dab9157d-1522159602457" CommentaryRef="key-69486128bcd298081e6f1707dab9157d">Sections </Addition><Addition ChangeId="key-69486128bcd298081e6f1707dab9157d-1522159602457" CommentaryRef="key-69486128bcd298081e6f1707dab9157d"><Addition ChangeId="key-fd7326bffb42107c055b5800488d38c4-1702397441152" CommentaryRef="key-fd7326bffb42107c055b5800488d38c4">67ZA to</Addition></Addition><Addition ChangeId="key-69486128bcd298081e6f1707dab9157d-1522159602457" CommentaryRef="key-69486128bcd298081e6f1707dab9157d"> 67B: appeals</Addition>67C1If a magistrates' court decides not to make an order under section 67ZA(3), 67A(3) or 67AA(2), an appropriate officer may appeal to the Crown Court.2If a magistrates' court makes an order under section 67ZA(3), 67A(3) or 67AA(2), a person affected by the order may appeal to the Crown Court.3But the person mentioned in section 67ZA(2)(a), 67A(3)(a) or 67AA(2)(a) (as applicable) may not appeal.4An appropriate officer may appeal to the Crown Court against—aa determination made by a magistrates' court under section 67B;ba decision by a magistrates' court not to make a determination under that section.5In this section “appropriate officer” has the same meaning as in section 41A.<Addition ChangeId="key-69486128bcd298081e6f1707dab9157d-1522159602457" CommentaryRef="key-69486128bcd298081e6f1707dab9157d">Proceeds of realisation</Addition>67D1This section applies to sums which—aare in the hands of an appropriate officer, andbare the proceeds of the realisation of property under section 67ZA or 67A.2The sums must be applied as follows—afirst, they must be applied in payment of such expenses incurred by a person acting as an insolvency practitioner as are payable under this subsection by virtue of section 432;bsecond, they must be applied in making any payments directed by the magistrates' court or the Crown Court;cthird, they must be paid to the appropriate designated officer on account of the amount payable under the confiscation order.3If the amount payable under the confiscation order has been fully paid and any sums remain in the appropriate officer's hands, the appropriate officer must distribute them—aamong such persons who held (or hold) interests in the property represented by the proceeds as the magistrates' court or the Crown Court directs, andbin such proportions as it directs.4Before making a direction under subsection (3) the court must give persons who held (or hold) interests in the property a reasonable opportunity to make representations to it.5If the magistrates' court has made a direction under subsection (2)(b) or (3) in respect of the proceeds of realisation of any property, the Crown Court may not make a direction under either of those provisions in respect of the proceeds of realisation of that property; and vice versa.6In this section—“appropriate officer” has the same meaning as in section 41A;“appropriate designated officer” means the designated officer for the magistrates' court which, by virtue of section 35, is responsible for enforcing the confiscation order as if it were a fine.Financial investigators<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Applications and appeals681Subsections (2) and (3) apply to—aan application under section 41, 42, 48, 49 or 63;ban appeal under section 43, 44, 65 or 66.2An accredited financial investigator must not make such an application or bring such an appeal unless he falls within subsection (3).3An accredited financial investigator falls within this subsection if he is one of the following or is authorised for the purposes of this section by one of the following—aa police officer who is not below the rank of superintendent,ba customs officer who is not below such grade as is designated by the Commissioners of Customs and Excise as equivalent to that rank,can accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453.4If such an application is made or appeal brought by an accredited financial investigator any subsequent step in the application or appeal or any further application or appeal relating to the same matter may be taken, made or brought by a different accredited financial investigator who falls within subsection (3).5If—aan application for a restraint order is made by an accredited financial investigator, andba court is required under section 58(6) to give the applicant for the order an opportunity to be heard,the court may give the opportunity to a different accredited financial investigator who falls within subsection (3).Exercise of powers<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Powers of court and receiver <Addition ChangeId="key-4e64c7cf686593bd4f37a9c2a0ebe44c-1522158041069" CommentaryRef="key-4e64c7cf686593bd4f37a9c2a0ebe44c">etc.</Addition> 691This section applies to—athe powers conferred on a court by sections 41 to 59 and sections 62 to 67D ;bthe powers of a receiver appointed under section 48or 50.cthe powers conferred on appropriate officers by sections 47C to 47L;dthe powers conferred on senior officers by section 47G.2The powers—amust be exercised with a view to the value for the time being of realisable property being made available (by the property’s realisation) for satisfying any confiscation order that has been or may be made against the defendant;bmust be exercised, in a case where a confiscation order has not been made, with a view to securing that there is no diminution in the value of realisable property;cmust be exercised without taking account of any obligation of the defendant or a recipient of a tainted gift if the obligation conflicts with the object of satisfying any confiscation order that has been or may be made against the defendant;dmay be exercised in respect of a debt owed by the Crown.2ASubsection (2)(a) does not apply to—athe power conferred on a court by paragraph (e) of section 51(2) (which enables the court to give a receiver the power to destroy cryptoassets),ba power conferred on a receiver by virtue of that paragraph, orcthe power conferred on a magistrates’ court by section 67AA (power to order destruction of cryptoassets).3Subsection (2) has effect subject to the following rules—athe powers must be exercised with a view to allowing a person other than the defendant or a recipient of a tainted gift to retain or recover the value of any interest held by him;bin the case of realisable property held by a recipient of a tainted gift, the powers must be exercised with a view to realising no more than the value for the time being of the gift;cin a case where a confiscation order has not been made against the defendant, property must not be sold if the court so orders under subsection (4).4If on an application by the defendant, or by the recipient of a tainted gift, the court decides that property cannot be replaced it may order that it must not be sold.5An order under subsection (4) may be revoked or varied.Committal<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Committal by magistrates’ court701This section applies if—aa defendant is convicted of an offence by a magistrates’ court, andbthe prosecutor asks the court to commit the defendant to the Crown Court with a view to a confiscation order being considered under section 6.2In such a case the magistrates’ court—amust commit the defendant to the Crown Court in respect of the offence, andbmay commit him to the Crown Court in respect of any other offence falling within subsection (3).3An offence falls within this subsection if—athe defendant has been convicted of it by the magistrates’ court or any other court, andbthe magistrates’ court has power to deal with him in respect of it.4If a committal is made under this section in respect of an offence or offences—asection 6 applies accordingly, andbthe committal operates as a committal of the defendant to be dealt with by the Crown Court in accordance with section 71.5If a committal is made under this section in respect of an offence for which (apart from this section) the magistrates’ court could have committed the defendant for sentence under section 14(2) of the Sentencing Code (offences triable either way) or under section 16(2) or 16A(2) of that Code (committal of child or young person) the court must state whether it would have done so.6A committal under this section may be in custody or on bail.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Sentencing by Crown Court711If a defendant is committed to the Crown Court under section 70 in respect of an offence or offences, this section applies (whether or not the court proceeds under section 6).2In the case of an offence in respect of which the magistrates’ court has stated under section 70(5) that it would have committed the defendant for sentence, the Crown Court—amust inquire into the circumstances of the case, andbmay deal with the defendant in any way in which it could deal with him if he had just been convicted of the offence on indictment before it.3In the case of any other offence the Crown Court—amust inquire into the circumstances of the case, andbmay deal with the defendant in any way in which the magistrates’ court could deal with him if it had just convicted him of the offence.Compensation<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Serious default721If the following three conditions are satisfied the Crown Court may order the payment of such compensation as it believes is just.2The first condition is satisfied if a criminal investigation has been started with regard to an offence and proceedings are not started for the offence.3The first condition is also satisfied if proceedings for an offence are started against a person and—athey do not result in his conviction for the offence, orbhe is convicted of the offence but the conviction is quashed or he is pardoned in respect of it.4If subsection (2) applies the second condition is that—ain the criminal investigation there has been a serious default by a person mentioned in subsection (9), andbthe investigation would not have continued if the default had not occurred.5If subsection (3) applies the second condition is that—ain the criminal investigation with regard to the offence or in its prosecution there has been a serious default by a person who is mentioned in subsection (9), andbthe proceedings would not have been started or continued if the default had not occurred.6The third condition is that an application is made under this section by a person who held realisable property and has suffered loss in consequence of anything done in relation to it by or in pursuance of an order under this Part.7The offence referred to in subsection (2) may be one of a number of offences with regard to which the investigation is started.8The offence referred to in subsection (3) may be one of a number of offences for which the proceedings are started.9Compensation under this section is payable to the applicant and—aif the person in default was or was acting as a member of a police force, the compensation is payable out of the police fund from which the expenses of that force are met;bif the person in default was a member of the Crown Prosecution Service or was acting on its behalf, the compensation is payable by the Director of Public Prosecutions;baif the person in default was a National Crime Agency officer, the compensation is payable by the National Crime Agency;cif the person in default was a member of the Serious Fraud Office, the compensation is payable by the Director of that Office;d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .eif the person in default was an officer of the Commissioners of Inland Revenue, the compensation is payable by those Commissioners.eaif the person in default was an immigration officer, the compensation is payable by the Secretary of State;fif the person in default was an accredited financial investigator and none of paragraphs (a) to (e) apply, the compensation is payable in accordance with paragraph (a), (c) , (da) or (e) of section 302(7A) (as the case may require).<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Order varied or discharged731This section applies if—athe court varies a confiscation order under section 29 or discharges one under section 30, andban application is made to the Crown Court by a person who held realisable property and has suffered loss as a result of the making of the order.2The court may order the payment of such compensation as it believes is just.3Compensation under this section is payable—ato the applicant;bby the Lord Chancellor.Enforcement abroad<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Enforcement abroad741This section applies if—aany of the conditions in section 40 is satisfied,bthe prosecutor ... believes that realisable property is situated in a country or territory outside the United Kingdom (the receiving country), andcthe prosecutor ... sends a request for assistance to the Secretary of State with a view to it being forwarded under this section.2In a case where no confiscation order has been made, a request for assistance is a request to the government of the receiving country to secure that any person is prohibited from dealing with realisable property.3In a case where a confiscation order has been made and has not been satisfied, discharged or quashed, a request for assistance is a request to the government of the receiving country to secure that—aany person is prohibited from dealing with realisable property;brealisable property is realised and the proceeds are applied in accordance with the law of the receiving country.4No request for assistance may be made for the purposes of this section in a case where a confiscation order has been made and has been satisfied, discharged or quashed.5If the Secretary of State believes it is appropriate to do so he may forward the request for assistance to the government of the receiving country.6If property is realised in pursuance of a request under subsection (3) the amount ordered to be paid under the confiscation order must be taken to be reduced by an amount equal to the proceeds of realisation.7A certificate purporting to be issued by or on behalf of the requested government is admissible as evidence of the facts it states if it states—athat property has been realised in pursuance of a request under subsection (3),bthe date of realisation, andcthe proceeds of realisation.8If the proceeds of realisation made in pursuance of a request under subsection (3) are expressed in a currency other than sterling, they must be taken to be the sterling equivalent calculated in accordance with the rate of exchange prevailing at the end of the day of realisation.Interpretation<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Criminal lifestyle751A defendant has a criminal lifestyle if (and only if) the following condition is satisfied.2The condition is that the offence (or any of the offences) concerned satisfies any of these tests—ait is specified in Schedule 2;bit constitutes conduct forming part of a course of criminal activity;cit is an offence committed over a period of at least six months and the defendant has benefited from the conduct which constitutes the offence.3Conduct forms part of a course of criminal activity if the defendant has benefited from the conduct and—ain the proceedings in which he was convicted he was convicted of three or more other offences, each of three or more of them constituting conduct from which he has benefited, orbin the period of six years ending with the day when those proceedings were started (or, if there is more than one such day, the earliest day) he was convicted on at least two separate occasions of an offence constituting conduct from which he has benefited.4But an offence does not satisfy the test in subsection (2)(b) or (c) unless the defendant obtains relevant benefit of not less than £5000.5Relevant benefit for the purposes of subsection (2)(b) is—abenefit from conduct which constitutes the offence;bbenefit from any other conduct which forms part of the course of criminal activity and which constitutes an offence of which the defendant has been convicted;cbenefit from conduct which constitutes an offence which has been or will be taken into consideration by the court in sentencing the defendant for an offence mentioned in paragraph (a) or (b).6Relevant benefit for the purposes of subsection (2)(c) is—abenefit from conduct which constitutes the offence;bbenefit from conduct which constitutes an offence which has been or will be taken into consideration by the court in sentencing the defendant for the offence mentioned in paragraph (a).7The Secretary of State may by order amend Schedule 2.8The Secretary of State may by order vary the amount for the time being specified in subsection (4).<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Conduct and benefit761Criminal conduct is conduct which—aconstitutes an offence in England and Wales, orbwould constitute such an offence if it occurred in England and Wales.2General criminal conduct of the defendant is all his criminal conduct, and it is immaterial—awhether conduct occurred before or after the passing of this Act;bwhether property constituting a benefit from conduct was obtained before or after the passing of this Act.3Particular criminal conduct of the defendant is all his criminal conduct which falls within the following paragraphs—aconduct which constitutes the offence or offences concerned;bconduct which constitutes offences of which he was convicted in the same proceedings as those in which he was convicted of the offence or offences concerned;cconduct which constitutes offences which the court will be taking into consideration in deciding his sentence for the offence or offences concerned.4A person benefits from conduct if he obtains property as a result of or in connection with the conduct.5If a person obtains a pecuniary advantage as a result of or in connection with conduct, he is to be taken to obtain as a result of or in connection with the conduct a sum of money equal to the value of the pecuniary advantage.6References to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained both in that connection and some other.7If a person benefits from conduct his benefit is the value of the property obtained.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Tainted gifts771Subsections (2) and (3) apply if—ano court has made a decision as to whether the defendant has a criminal lifestyle, orba court has decided that the defendant has a criminal lifestyle.2A gift is tainted if it was made by the defendant at any time after the relevant day.3A gift is also tainted if it was made by the defendant at any time and was of property—awhich was obtained by the defendant as a result of or in connection with his general criminal conduct, orbwhich (in whole or part and whether directly or indirectly) represented in the defendant’s hands property obtained by him as a result of or in connection with his general criminal conduct.4Subsection (5) applies if a court has decided that the defendant does not have a criminal lifestyle.5A gift is tainted if it was made by the defendant at any time after—athe date on which the offence concerned was committed, orbif his particular criminal conduct consists of two or more offences and they were committed on different dates, the date of the earliest.6For the purposes of subsection (5) an offence which is a continuing offence is committed on the first occasion when it is committed.7For the purposes of subsection (5) the defendant’s particular criminal conduct includes any conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.8A gift may be a tainted gift whether it was made before or after the passing of this Act.9The relevant day is the first day of the period of six years ending with—athe day when proceedings for the offence concerned were started against the defendant, orbif there are two or more offences and proceedings for them were started on different days, the earliest of those days.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Gifts and their recipients781If the defendant transfers property to another person 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.2If subsection (1) applies the property given is to be treated as such share in the property transferred as is represented by the fraction—awhose numerator is the difference between the two values mentioned in subsection (1), andbwhose denominator is the value of the property at the time of the transfer.3References to a recipient of a tainted gift are to a person to whom the defendant has made the gift.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Value: the basic rule791This section applies for the purpose of deciding the value at any time of property then held by a person.2Its value is the market value of the property at that time.3But if at that time another person holds an interest in the property its value, in relation to the person mentioned in subsection (1), is the market value of his interest at that time, ignoring any charging order under a provision listed in subsection (4).4The provisions are—asection 9 of the Drug Trafficking Offences Act 1986 (c. 32);bsection 78 of the Criminal Justice Act 1988 (c. 33);cArticle 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17));dsection 27 of the Drug Trafficking Act 1994 (c. 37);eArticle 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)).5This section has effect subject to sections 80 and 81.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Value of property obtained from conduct801This section applies for the purpose of deciding the value of property obtained by a person as a result of or in connection with his criminal conduct; and the material time is the time the court makes its decision.2The value of the property at the material time is the greater of the following—athe value of the property (at the time the person obtained it) adjusted to take account of later changes in the value of money;bthe value (at the material time) of the property found under subsection (3).3The property found under this subsection is as follows—aif the person holds the property obtained, the property found under this subsection is that property;bif he holds no part of the property obtained, the property found under this subsection is any property which directly or indirectly represents it in his hands;cif he holds part of the property obtained, the property found under this subsection is that part and any property which directly or indirectly represents the other part in his hands.4The references in subsection (2)(a) and (b) to the value are to the value found in accordance with section 79.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Value of tainted gifts811The value at any time (the material time) of a tainted gift is the greater of the following—athe value (at the time of the gift) of the property given, adjusted to take account of later changes in the value of money;bthe value (at the material time) of the property found under subsection (2).2The property found under this subsection is as follows—aif the recipient holds the property given, the property found under this subsection is that property;bif the recipient holds no part of the property given, the property found under this subsection is any property which directly or indirectly represents it in his hands;cif the recipient holds part of the property given, the property found under this subsection is that part and any property which directly or indirectly represents the other part in his hands.3The references in subsection (1)(a) and (b) to the value are to the value found in accordance with section 79.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Free property821Property is free unless it falls within subsection (2) or (3).2 Property falls within this subsection if an order is in force in respect of it under any of these provisions—asection 27 of the Misuse of Drugs Act 1971 (c. 38) (forfeiture orders);bArticle 11 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (deprivation orders);cPart 2 of the Proceeds of Crime (Scotland) Act 1995 (c. 43) (forfeiture of property used in crime);dsection 143 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 4 of Part 7 of the Sentencing Code (deprivation orders);esection 23 , 23A or 111 of the Terrorism Act 2000 (c. 11) (forfeiture orders);eaparagraph 3(2), 6(2), 10D(1), 10G(2), 10J(3), 10S(2) , 10Z2(3), 10Z7AG(1), 10Z7BB(2), 10Z7CA(3), 10Z7CE(3) or 10Z7DG(3) of Schedule 1 to the Anti-terrorism, Crime and Security Act 2001;fsection 245A, 246, 255A, 256, 266, 295(2) , 298(2), 303L(1), 303O(3), 303R(3), 303Z3 , 303Z14(4), 303Z32(1), 303Z37(2), 303Z41(4), 303Z45(3) or 303Z60(4) of this Act.3Property falls within this subsection if—ait has been forfeited in pursuance of a forfeiture notice under section 297A or an account forfeiture notice under section 303Z9;bit is detained under section 297C , 297D , 298(4) or 303O(9).bait is detained under section 303Z30, 303Z31 or 303Z32 in a case where section 303Z42(2) applies;bbit is detained under section 303Z57 or 303Z58 in a case where section 303Z60(6) applies;cit is the forfeitable property in relation to an order under section 303Q(1) or 303Z44(1).dit has been forfeited in pursuance of a cash forfeiture notice under paragraph 5A of Schedule 1 to the Anti-terrorism, Crime and Security Act 2001 or an account forfeiture notice under paragraph 10W of that Schedule;eit is detained under paragraph 5B, 5C, 9A or 10G(7) of that Schedule;eait is detained under paragraph 10Z7AE, 10Z7AF or 10Z7AG of that Schedule in a case where paragraph 10Z7CB(2) of that Schedule applies;ebit is detained under paragraph 10Z7DD or 10Z7DE of that Schedule in a case where paragraph 10Z7DG(5) of that Schedule applies;fit is the forfeitable property in relation to an order under paragraph 10I(1) or 10Z7CD(1) of that Schedule.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Realisable property83Realisable property is—aany free property held by the defendant;bany free property held by the recipient of a tainted gift.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Property: general provisions841Property is all property wherever situated and includes—amoney;ball forms of real or personal property;cthings in action and other intangible or incorporeal property.2The following rules apply in relation to property—aproperty is held by a person if he holds an interest in it;bproperty is obtained by a person if he obtains an interest in it;cproperty is transferred by one person to another if the first one transfers or grants an interest in it to the second;dreferences to property held by a person include references to property vested in his trustee in bankruptcy or liquidator or in the trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016), of his estate; ereferences to an interest held by a person beneficially in property include references to an interest which would be held by him beneficially if the property were not so vested;freferences to an interest, in relation to land in England and Wales or Northern Ireland, are to any legal estate or equitable interest or power;greferences to an interest, in relation to land in Scotland, are to any estate, interest, servitude or other heritable right in or over land, including a heritable security;hreferences to an interest, in relation to property other than land, include references to a right (including a right to possession).<Addition ChangeId="key-c3509009e7fd8a7e3838d2f0011a2f6b-1702400016313" CommentaryRef="key-c3509009e7fd8a7e3838d2f0011a2f6b">Cryptoassets etc</Addition>84A1“Cryptoasset” means a cryptographically secured digital representation of value or contractual rights that uses a form of distributed ledger technology and can be transferred, stored or traded electronically.2“Crypto wallet” means—asoftware,bhardware,ca physical item, ordany combination of the things mentioned in paragraphs (a) to (c),which is used to store the cryptographic private key that allows cryptoassets to be accessed.3“Cryptoasset-related item” has the meaning given in section 47C(5B).4The circumstances in which a cryptoasset is taken to be “destroyed” include circumstances where it is—adisposed of,btransferred, orcotherwise dealt with,in such a way as to ensure, or to make it virtually certain, that it will not be the subject of any further transactions or be dealt with again in any other way.5The Secretary of State may by regulations amend the definitions of “cryptoasset” and “crypto wallet” in this section.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Proceedings851Proceedings for an offence are started—awhen a justice of the peace issues a summons or warrant under section 1 of the Magistrates’ Courts Act 1980 (c. 43) in respect of the offence;aawhen a relevant prosecutor issues a written charge and requisition or single justice procedure notice in respect of the offence;bwhen a person is charged with the offence after being taken into custody without a warrant;cwhen a bill of indictment is preferred under section 2 of the Administration of Justice (Miscellaneous Provisions) Act 1933 (c. 36) in a case falling within subsection (2)(b) of that section (preferment by Court of Appeal or High Court judge) or subsection (2)(ba) of that section (preferment by Crown Court judge following approval of deferred prosecution agreement).2If more than one time is found under subsection (1) in relation to proceedings they are started at the earliest of them.3If the defendant is acquitted on all counts in proceedings for an offence, the proceedings are concluded when he is acquitted.4If the defendant is convicted in proceedings for an offence and the conviction is quashed or the defendant is pardoned before a confiscation order is made, the proceedings are concluded when the conviction is quashed or the defendant is pardoned.5If a confiscation order is made against the defendant in proceedings for an offence (whether the order is made by the Crown Court or the Court of Appeal) the proceedings are concluded—awhen the order is satisfied or discharged, orbwhen the order is quashed and there is no further possibility of an appeal against the decision to quash the order.6If the defendant is convicted in proceedings for an offence but the Crown Court decides not to make a confiscation order against him, the following rules apply—aif an application for leave to appeal under section 31(2) is refused, the proceedings are concluded when the decision to refuse is made;bif the time for applying for leave to appeal under section 31(2) expires without an application being made, the proceedings are concluded when the time expires;cif on appeal under section 31(2) the Court of Appeal confirms the Crown Court’s decision, and an application for leave to appeal under section 33 is refused, the proceedings are concluded when the decision to refuse is made;dif on appeal under section 31(2) the Court of Appeal confirms the Crown Court’s decision, and the time for applying for leave to appeal under section 33 expires without an application being made, the proceedings are concluded when the time expires;eif on appeal under section 31(2) the Court of Appeal confirms the Crown Court’s decision, and on appeal under section 33 the Supreme Court confirms the Court of Appeal’s decision, the proceedings are concluded when the Supreme Court confirms the decision;fif on appeal under section 31(2) the Court of Appeal directs the Crown Court to reconsider the case, and on reconsideration the Crown Court decides not to make a confiscation order against the defendant, the proceedings are concluded when the Crown Court makes that decision;gif on appeal under section 33 the Supreme Court directs the Crown Court to reconsider the case, and on reconsideration the Crown Court decides not to make a confiscation order against the defendant, the proceedings are concluded when the Crown Court makes that decision.7Any power to extend the time for giving notice of application for leave to appeal, or for applying for leave to appeal, must be ignored for the purposes of subsection (6).8In applying subsection (6) the fact that a court may decide on a later occasion to make a confiscation order against the defendant must be ignored.9In this section “relevant prosecutor”, “requisition” , “single justice procedure notice” and “written charge” have the same meaning as in section 29 of the Criminal Justice Act 2003.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Applications861An application under section 19, 20, 27 or 28 is concluded—ain a case where the court decides not to make a confiscation order against the defendant, when it makes the decision;bin a case where a confiscation order is made against him as a result of the application, when the order is satisfied or discharged, or when the order is quashed and there is no further possibility of an appeal against the decision to quash the order;cin a case where the application is withdrawn, when the person who made the application notifies the withdrawal to the court to which the application was made.2An application under section 21 or 22 is concluded—ain a case where the court decides not to vary the confiscation order concerned, when it makes the decision;bin a case where the court varies the confiscation order as a result of the application, when the order is satisfied or discharged, or when the order is quashed and there is no further possibility of an appeal against the decision to quash the order;cin a case where the application is withdrawn, when the person who made the application notifies the withdrawal to the court to which the application was made.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Confiscation orders871A confiscation order is satisfied when no amount is due under it.1AThe “amount payable” under a confiscation order, where part of that amount has been paid, means the amount that remains to be paid.2A confiscation order is subject to appeal until there is no further possibility of an appeal on which the order could be varied or quashed....<Addition ChangeId="key-76c0f9deca3855bd9c62937740b8f84e-1522159758202" CommentaryRef="key-76c0f9deca3855bd9c62937740b8f84e">No further possibility of appeal</Addition>87A1The following rule applies for the purposes of construing any provision of this Part which refers to there being no further possibility of—aan appeal against a decision of a court, orban appeal on which an order of a court could be varied or quashed.2Any power to extend the time for giving notice of application for leave to appeal, or for applying for leave to appeal, must be ignored.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/><CommentaryRef Ref="key-8b3589310fa0371c2adc8c407d26c7d3"/> Other interpretative provisions881A reference to the offence (or offences) concerned must be construed in accordance with section 6(9).2A criminal investigation is an investigation which police officers or other persons have a duty to conduct with a view to it being ascertained whether a person should be charged with an offence.3A defendant is a person against whom proceedings for an offence have been started (whether or not he has been convicted).4A reference to sentencing the defendant for an offence includes a reference to dealing with him otherwise in respect of the offence.5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6The following paragraphs apply to references to orders—aa confiscation order is an order under section 6;ba restraint order is an order under section 41.7Sections 75 to 87 and this section apply for the purposes of this Part.General<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Procedure on appeal to the Court of Appeal891An appeal to the Court of Appeal under this Part lies only with the leave of that Court.2Subject to rules of court made under section 53(1) of the Senior Courts Act 1981 (c. 54) (distribution of business between civil and criminal divisions) the criminal division of the Court of Appeal is the division—ato which an appeal to that Court under this Part is to lie, andbwhich is to exercise that Court’s jurisdiction under this Part.3In relation to appeals to the Court of Appeal under this Part, the Secretary of State may make an order containing provision corresponding to any provision in the Criminal Appeal Act 1968 (c. 19) (subject to any specified modifications).4Subject to any rules made under section 91, the costs of and incidental to all proceedings on an appeal to the criminal division of the Court of Appeal under—zasection 31(4) (appeals against determinations under section 10A),asection 43(1) or (2) (appeals against orders made in restraint proceedings), orbsection 65 (appeals against, or relating to, the making of receivership orders),are in the discretion of the court.5Such rules may in particular make provision for regulating matters relating to the costs of those proceedings, including prescribing scales of costs to be paid to legal or other representatives.6The court shall have full power to determine by whom and to what extent the costs are to be paid.7In any proceedings mentioned in subsection (4), the court may—adisallow, orb(as the case may be) order the legal or other representative concerned to meet,the whole of any wasted costs or such part of them as may be determined in accordance with rules under section 91.8In subsection (7) “wasted costs” means any costs incurred by a party—aas a result of any improper, unreasonable or negligent act or omission on the part of any legal or other representative or any employee of such a representative, orbwhich, in the light of any such act or omission occurring after they were incurred, the court considers it is unreasonable to expect that party to pay.9“Legal or other representative”, in relation to a party to proceedings means any person exercising a right of audience or right to conduct litigation on his behalf.<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Procedure on appeal to the <Substitution ChangeId="key-0caf86402feb792485a94727bf8fd1a9-1501682778013" CommentaryRef="key-0caf86402feb792485a94727bf8fd1a9">Supreme Court</Substitution> 901Section 33(3) of the Criminal Appeal Act 1968 (limitation on appeal from criminal division of the Court of Appeal) does not prevent an appeal to the Supreme Court under this Part.2In relation to appeals to the Supreme Court under this Part, the Secretary of State may make an order containing provision corresponding to any provision in the Criminal Appeal Act 1968 (subject to any specified modifications).<CommentaryRef Ref="key-a3889e161e736d1b5e0be99edde6119b"/><CommentaryRef Ref="key-bc59da76f74a5e9debfbda22fd326c18"/> Crown Court Rules91In relation to—aproceedings under this Part, orbreceivers appointed under this Part,Criminal Procedure Rules may make provision corresponding to provision in Civil Procedure Rules. Part 3 Confiscation: ScotlandConfiscation orders<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Making of order921The court must act under this section where the following three conditions are satisfied.2The first condition is that an accused falls within either of the following paragraphs—ahe is convicted of an offence or offences, whether in solemn or summary proceedings, orbin the case of summary proceedings in respect of an offence (without proceeding to conviction) an order is made discharging him absolutely.3The second condition is that the prosecutor asks the court to act under this section.4The third condition is that the court decides to order some disposal in respect of the accused; and an absolute discharge is a disposal for the purpose of this subsection.5If the court acts under this section it must proceed as follows—ait must decide whether the accused has a criminal lifestyle;bif it decides that he has a criminal lifestyle it must decide whether he has benefited from his general criminal conduct;cif it decides that he does not have a criminal lifestyle it must decide whether he has benefited from his particular criminal conduct.6If the court decides under subsection (5)(b) or (c) that the accused has benefited from the conduct referred to—ait must decide the recoverable amount, andbit must make an order (a confiscation order) requiring him to pay that amount. Paragraph (b) applies only if, or to the extent that, it would not be disproportionate to require the accused to pay the recoverable amount. 7But the court must treat the duty in subsection (6) as a power if it believes that any victim of the conduct has at any time started or intends to start proceedings against the accused in respect of loss, injury or damage sustained in connection with the conduct.8Before making an order under this section the court must take into account any representations made to it by any person whom the court thinks is likely to be affected by the order.9The standard of proof required to decide any question arising under subsection (5) or (6) is the balance of probabilities.10The first condition is not satisfied if the accused is unlawfully at large (but section 111 may apply).11For the purposes of any appeal or review, an order under this section is a sentence.12References in this Part to the offence (or offences) concerned are to the offence (or offences) mentioned in subsection (2).13In this section and sections 93 to 118 “the court” means the High Court of Justiciary, the Sheriff Appeal Court or the sheriff.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Recoverable amount931The recoverable amount for the purposes of section 92 is an amount equal to the accused’s benefit from the conduct concerned.2But if the accused shows that the available amount is less than that benefit the recoverable amount is—athe available amount, orba nominal amount, if the available amount is nil.3But if section 92(7) applies the recoverable amount is such amount as—athe court believes is just, butbdoes not exceed the amount found under subsection (1) or (2) (as the case may be).4In calculating the accused’s benefit from the conduct concerned for the purposes of subsection (1), the following must be ignored— aany property in respect of which a recovery order is in force under section 266,bany property which has been forfeited in pursuance of a forfeiture notice under section 297A or an account forfeiture notice under section 303Z9, ...cany property in respect of which a forfeiture order is in force under section 298(2) , 303O(3), 303R(3) , 303Z14(4), 303Z41(4), 303Z45(3) or 303Z60(4) , anddany property which is the forfeitable property in relation to an order under section 303Q(1) or 303Z44(1).5If the court decides the available amount, it must include in the confiscation order a statement of its findings as to the matters relevant for deciding that amount.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Accused’s benefit941If the court is acting under section 92 this section applies for the purpose of—adeciding whether the accused has benefited from conduct, andbdeciding his benefit from the conduct.2The court must take account of—aconduct occurring up to the time it makes its decision;bproperty obtained up to that time.3Subsection (4) applies if—athe conduct concerned is general criminal conduct,ba confiscation order mentioned in subsection (5) has at an earlier time been made against the accused, andchis benefit for the purposes of that order was benefit from his general criminal conduct.4His benefit found at the time the last confiscation order mentioned in subsection (3)(c) was made against him must be taken for the purposes of this section to be his benefit from his general criminal conduct at that time.5If the conduct concerned is general criminal conduct the court must deduct the aggregate of the following amounts—athe amount ordered to be paid under each confiscation order previously made against the accused;bthe amount ordered to be paid under each confiscation order previously made against him under—ithe Drug Trafficking Offences Act 1986 (c. 32);iiPart 1 of the Criminal Justice (Scotland) Act 1987 (c. 41);iiiPart 6 of the Criminal Justice Act 1988 (c. 33);ivthe Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I.17));vPart 1 of the Drug Trafficking Act 1994 (c. 37);viPart 1 of the Proceeds of Crime (Scotland) Act 1995 (c. 43);viithe Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/ 1299 (N.I.9)); orviiiPart 2 or 4 of this Act.6But subsection (5) does not apply to an amount which has been taken into account for the purposes of a deduction under that subsection on any earlier occasion.7The reference to general criminal conduct in the case of a confiscation order made under any of the provisions listed in subsection (5)(b) is a reference to conduct in respect of which a court is required or entitled to make one or more assumptions for the purpose of assessing a person’s benefit from the conduct.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Available amount951For the purposes of deciding the recoverable amount, the available amount is the aggregate of—athe total of the values (at the time the confiscation order is made) of all the free property then held by the accused minus the total amount payable in pursuance of obligations which then have priority, andbthe total of the values (at that time) of all tainted gifts.2An obligation has priority if—ait is an obligation of the accused to pay an amount due in respect of a fine or other order of a court which was imposed or made on conviction for an offence and at any time before the confiscation order is made, orbit is an obligation of the accused to pay a sum which would be—ia preferred debt if the accused’s estate were sequestrated on the date of the confiscation order, oriia preferential debt if his winding up were ordered on that date.3In subsection (2)—“preferred debt” has the meaning given by section 129(2) of the Bankruptcy (Scotland) Act 2016;“preferential debt” has the meaning given by section 386 of the Insolvency Act 1986 (c. 45).<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Assumptions to be made in case of criminal lifestyle961Where the court decides under section 92 that the accused has a criminal lifestyle it must make the following four assumptions for the purpose of—adeciding whether he has benefited from his general criminal conduct, andbdeciding his benefit from the conduct.2The first assumption is that any property transferred to the accused at any time after the relevant day was obtained by him—aas a result of his general criminal conduct, andbat the earliest time he appears to have held it.3The second assumption is that any property held by the accused at any time after the date of conviction was obtained by him—aas a result of his general criminal conduct, andbat the earliest time he appears to have held it.4The third assumption is that any expenditure incurred by the accused at any time after the relevant day was met from property obtained by him as a result of his general criminal conduct.5The fourth assumption is that, for the purpose of valuing any property obtained (or assumed to have been obtained) by the accused, he obtained it free of any other interests in it.6But the court must not make any of those assumptions in relation to particular property or expenditure if—athe assumption is shown to be incorrect, orbthere would be a serious risk of injustice if the assumption were made.7If the court does not make one or more of those assumptions it must state its reasons.8The relevant day is the first day of the period of six years ending with—athe day when proceedings for the offence concerned were instituted against the accused, orbif there are two or more offences and proceedings for them were instituted on different days, the earliest of those days.9But if a confiscation order mentioned in section 94(3)(c) has been made against the accused at any time during the period mentioned in subsection (8)—athe relevant day is the day when the accused’s benefit was calculated for the purposes of the last such confiscation order;bthe second assumption does not apply to any property which was held by him on or before the relevant day.10The date of conviction is—athe date on which the accused was convicted of the offence concerned, orbif there are two or more offences and the convictions are on different dates, the date of the latest.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Effect of order on court’s other powers971If the court decides to make a confiscation order it must act as mentioned in subsections (2) and (4) in respect of the offence or offences concerned.2The court must take account of the confiscation order before—ait imposes a fine on the accused, orbit makes an order falling within subsection (3).3These orders fall within this subsection—aan order involving payment by the accused, other than a compensation order under section 249 of the Procedure Act (compensation orders) , a restitution order or a victim surcharge under section 253F(2) of the Procedure Act;ban order under section 27 of the Misuse of Drugs Act 1971 (c. 38) (forfeiture orders);can order under Part 2 of the Proceeds of Crime (Scotland) Act 1995 (c. 43) (forfeiture orders);dan order under section 23 or 23A of the Terrorism Act 2000 (c. 11) (forfeiture orders).4Subject to subsection (2), the court must leave the confiscation order out of account in deciding the appropriate sentence for the accused.5Subsection (6) applies if—aa court makes both a confiscation order and a compensation order under section 249 of the Procedure Act against the same person in the same proceedings, andbthe court believes he will not have sufficient means to satisfy both the orders in full.6In such a case the court must direct that so much of the compensation as it specifies is to be paid out of any sums recovered under the confiscation order; and the amount it specifies must be the amount it believes will not be recoverable because of the insufficiency of the person’s means.<Addition ChangeId="key-9bc1af758258c5fcd8bfa295bfee8105-1578301394225" CommentaryRef="key-9bc1af758258c5fcd8bfa295bfee8105">Application of receipts: restitution order and victim surcharge</Addition>97A1Subsection (2) applies if—aa court makes a confiscation order and a relevant order against the same person in the same proceedings, andbthe court believes that the person will not have sufficient means to satisfy both orders in full.2In such a case the court must direct that so much of the amount payable under the relevant order as it specifies is to be paid out of any sums recovered under the confiscation order.3Subsection (4) applies if—aa court makes a confiscation order, a compensation order under section 249 of the Procedure Act and a relevant order against the same person in the same proceedings, andbthe court believes that the person will not have sufficient means to satisfy all the orders in full.4In such a case the court must direct that so much of the compensation, and so much of the amount payable under the relevant order, as it specifies is to be paid out of any sums recovered under the confiscation order.5The amount a court specifies under subsection (2) or (4) must be the amount the court believes will not be recoverable because of the insufficiency of the person's means.6Where the amount a court specifies in a direction under subsection (4) is sufficient to satisfy in full the compensation, the direction must provide for the compensation to be so satisfied before payment of the amount payable under the relevant order.7Where the amount a court specifies in a direction under subsection (4) is not sufficient to satisfy in full the compensation, the direction must provide for the compensation to be satisfied to the extent of the amount specified in the direction.8In this section, “relevant order” means—aa restitution order, orba victim surcharge under section 253F(2) of the Procedure Act.9In this Part, “restitution order” is to be construed in accordance with section 253A(2) of the Procedure Act.<Addition ChangeId="key-5f12081d4502a41cfdf6617a08d6257a-1532108857186" CommentaryRef="key-5f12081d4502a41cfdf6617a08d6257a">Orders for securing compliance with confiscation order</Addition>97B1This section applies where the court makes a confiscation order.2The court may make such order in relation to the accused as it believes is appropriate for the purpose of ensuring that the confiscation order is effective (a “compliance order”).3The court must consider whether to make a compliance order—aon the making of the confiscation order, andbif it does not make a compliance order then, at any later time (while the confiscation order is still in effect) on the application of the prosecutor.4In considering whether to make a compliance order, the court must, in particular, consider whether any restriction or prohibition on the accused's travel outside the United Kingdom ought to be imposed for the purpose mentioned in subsection (2).5The court may discharge or vary a compliance order on an application made by—athe prosecutor;bthe accused.6For the purposes of any appeal or review, a compliance order is a sentence.<Addition ChangeId="key-5f12081d4502a41cfdf6617a08d6257a-1532108857186" CommentaryRef="key-5f12081d4502a41cfdf6617a08d6257a">Breach of compliance order</Addition>97C1This section applies where—aa compliance order has been made in relation to an accused, andbit appears to the court that the accused has failed to comply with the compliance order.2The court may—aissue a warrant for the accused's arrest, orbissue a citation to the accused requiring the accused to appear before the court.3If the accused fails to appear as required by a citation issued under subsection (2)(b), the court may issue a warrant for the arrest of the accused.4The unified citation provisions (as defined in section 307(1) of the Procedure Act) apply in relation to a citation under subsection (2)(b).5The court must, before considering the alleged failure—aprovide the accused with written details of the alleged failure,binform the accused that the accused is entitled to be legally represented, andcinform the accused that no answer need be given to the allegation before the accused—ihas been given an opportunity to take legal advice, oriihas indicated that the accused does not wish to take legal advice.6If the court is satisfied that the accused has failed without reasonable excuse to comply with the compliance order, the court may—aimpose on the accused a fine not exceeding level 3 on the standard scale,brevoke the compliance order and impose on the accused a sentence of imprisonment for a term not exceeding 3 months,cvary the compliance order, ordboth impose a fine under paragraph (a) and vary the order under paragraph (c).7The court may vary the compliance order if the court is satisfied—athat the accused has failed to comply with the order,bthat the accused had a reasonable excuse for the failure, andcthat, having regard to the circumstances which have arisen since the order was imposed, it is in the interests of justice to vary the order.8Evidence of one witness is sufficient for the purpose of establishing that an accused has failed without reasonable excuse to comply with a compliance order.<Addition ChangeId="key-5f12081d4502a41cfdf6617a08d6257a-1532108857186" CommentaryRef="key-5f12081d4502a41cfdf6617a08d6257a">Appeals against variation or discharge of compliance orders</Addition>97DThe prosecutor or the accused may appeal against a decision of the court under section 97B(5)—ato vary or refuse to vary a compliance order, orbto discharge or refuse to discharge a compliance order.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Disposal of family home981This section applies where a confiscation order has been made in relation to any person and the prosecutor has not satisfied the court that the person’s interest in his family home has been acquired as a benefit from his criminal conduct.2Where this section applies, then, before the administrator disposes of any right or interest in the person’s family home he shall—aobtain the relevant consent; orbwhere he is unable to do so, apply to the court for authority to carry out the disposal.3On an application being made to it under subsection (2)(b), the court, after having regard to all the circumstances of the case including—athe needs and financial resources of the spouse or former spouse of the person concerned;bthe needs and financial resources of any child of the family;cthe length of the period during which the family home has been used as a residence by any of the persons referred to in paragraph (a) or (b),may refuse to grant the application or may postpone the granting of the application for such period (not exceeding 12 months) as it may consider reasonable in the circumstances or may grant the application subject to such conditions as it may prescribe.4Subsection (3) shall apply—ato an action for division and sale of the family home of the person concerned; orbto an action for the purpose of obtaining vacant possession of that home,brought by the administrator as it applies to an application under subsection (2)(b) and, for the purposes of this subsection, any reference in subsection (3) to the granting of the application shall be construed as a reference to the granting of decree in the action.5In this section—“family home”, in relation to any person (in this subsection referred to as “the relevant person”) means any property in which the relevant person has or had (whether alone or in common with any other person) a right or interest, being property which is occupied as a residence by the relevant person and his or her spouse or by the relevant person’s spouse or former spouse (in any case with or without a child of the family) or by the relevant person with a child of the family;“child of the family” includes any child or grandchild of either the relevant person or his or her spouse or former spouse, and any person who has been treated by either the relevant person or his or her spouse or former spouse as if he or she were a child of the relevant person, spouse or former spouse, whatever the age of such a child, grandchild or person may be; and“relevant consent” means in relation to the disposal of any right or interest in a family home—in a case where the family home is occupied by the spouse or former spouse of the relevant person, the consent of the spouse or, as the case may be, of the former spouse, whether or not the family home is also occupied by the relevant person;where paragraph (a) does not apply, in a case where the family home is occupied by the relevant person with a child of the family, the consent of the relevant person.Procedural matters<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Postponement991The court may—aproceed under section 92 before it sentences the accused for the offence (or any of the offences concerned), orbpostpone proceedings under section 92 for a specified period.2A period of postponement may be extended.3A period of postponement (including one as extended) must not end after the permitted period ends.4But subsection (3) does not apply if there are exceptional circumstances or if the accused has failed to comply with an order under section 102(1).5The permitted period is the period of two years starting with the date of conviction.6But if—athe accused appeals against his conviction for the offence (or any of the offences) concerned, andbthe period of three months (starting with the day when the appeal is determined or otherwise disposed of) ends after the period found under subsection (5),the permitted period is that period of three months.7A postponement or extension may be made—aon application by the accused;bon application by the prosecutor;cby the court of its own motion.8If—aproceedings are postponed for a period, andban application to extend the period is made before it ends,the application may be granted even after the period ends.9The date of conviction is—athe date on which the accused was convicted of the offence concerned, orbif there are two or more offences and the convictions were on different dates, the date of the latest.10A confiscation order must not be quashed only on the ground that there was a defect or omission in the procedure connected with the application for or the granting of a postponement.11But subsection (10) does not apply if before it made the confiscation order the court has—aimposed a fine on the accused;bmade an order falling within section 97(3);cmade an order under section 249 of the Procedure Act;dmade a restitution order;eordered the accused under section 253F(2) of the Procedure Act to pay a victim surcharge.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Effect of postponement1001If the court postpones proceedings under section 92 it may proceed to sentence the accused for the offence (or any of the offences) concerned.2Subsection (1) is without prejudice to sections 201 and 202 of the Procedure Act.3In sentencing the accused for the offence (or any of the offences) concerned in the postponement period the court must not—aimpose a fine on him,bmake an order falling within section 97(3),...cmake an order for the payment of compensation under section 249 of the Procedure Act.dmake a restitution order, oreorder the accused under section 253F(2) of the Procedure Act to pay a victim surcharge.4If the court sentences the accused for the offence (or any of the offences) concerned in the postponement period, after that period ends it may vary the sentence by—aimposing a fine on him,bmaking an order falling within section 97(3), ...cmaking an order for the payment of compensation under section 249 of the Procedure Act.dmaking a restitution order, oreordering the accused under section 253F(2) of the Procedure Act to pay a victim surcharge.5But the court may proceed under subsection (4) only within the period of 28 days which starts with the last day of the postponement period.6Where the court postpones proceedings under section 92 following conviction on indictment, section 109(1) of the Procedure Act (intimation of intention to appeal against conviction or conviction and sentence) has effect as if the reference to the final determination of the proceedings were a reference to the relevant day.7Despite subsection (6), the accused may appeal under section 106 of the Procedure Act against any confiscation order made, or any other sentence passed, after the end of the postponement period, in respect of the conviction.8Where the court postpones proceedings under section 92 following conviction on complaint—asection 176(1) of the Procedure Act (stated case: manner and time of appeal) has effect in relation to an appeal under section 175(2)(a) or (d) as if the reference to the final determination of the proceedings were a reference to the relevant day, andbthe draft stated case in such an appeal must be prepared and issued within 3 weeks of the relevant day.9Despite subsection (8), the accused may appeal under section 175(2)(b), and the prosecutor may appeal under section 175(3)(b), of the Procedure Act against any confiscation order made, or any other sentence passed, after the end of the postponement period, in respect of the conviction.10The relevant day is—ain the case of an appeal against conviction where the court has sentenced the accused under subsection (1), the day on which the postponement period commenced;bin any other case, the day on which sentence is passed in open court.11The postponement period is the period for which proceedings under section 92 are postponed.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Statement of information1011When the court is proceeding under section 92 the prosecutor must, within such period as the court may order, give the court a statement of information.2If the prosecutor believes the accused has a criminal lifestyle the statement of information is a statement of matters the prosecutor believes are relevant in connection with deciding these issues—awhether the accused has a criminal lifestyle;bwhether he has benefited from his general criminal conduct;chis benefit from the conduct.3A statement under subsection (2) must include information the prosecutor believes is relevant—ain connection with the making by the court of a required assumption under section 96;bfor the purpose of enabling the court to decide if the circumstances are such that it must not make such an assumption.4If the prosecutor does not believe the accused has a criminal lifestyle the statement of information is a statement of matters the prosecutor believes are relevant in connection with deciding these issues—awhether the accused has benefited from his particular criminal conduct;bhis benefit from the conduct.5If the prosecutor gives the court a statement of information—ahe may at any time give the court a further statement of information;bhe must give the court a further statement of information if it orders him to do so, and he must give it within the period the court orders.6If the court makes an order under this section it may at any time vary it by making another one.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Accused’s response to statement of information1021When the prosecutor gives the court a statement of information and the court is satisfied that he has served a copy on the accused, the court shall order the accused—ato indicate the extent to which he accepts each allegation in the statement, andbso far as he does not accept such an allegation, to give particulars of any matters he proposes to rely on,within the period it orders.2Where by virtue of section 99 the court postpones proceedings under section 92, the period ordered by the court under subsection (1) shall be a period ending not less than six months before the end of the permitted period mentioned in section 99.3If the accused accepts to any extent an allegation in a statement of information the court may treat his acceptance as conclusive of the matters to which it relates for the purpose of deciding the issues referred to in section 101(2) or (4) (as the case may be).4If the accused fails in any respect to comply with an order under subsection (1) he may be treated for the purposes of subsection (3) as accepting every allegation in the statement of information apart from—aany allegation in respect of which he has complied with the requirement;bany allegation that he has benefited from his general or particular criminal conduct.5Where—aan allegation in a statement of information is challenged by the accused, orbthe matters referred to in subsection (1)(b) are challenged by the prosecutor,the court must consider the matters being challenged at a hearing.6The judge presiding at the hearing may, if he is not the trial judge and he considers it in the interests of justice to do so, adjourn the hearing to a date when the trial judge is available.7If the court makes an order under this section it may at any time vary it by making another one.8No acceptance under this section that the accused has benefited from conduct is admissible in evidence in proceedings for an offence.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Provision of information by accused1031For the purpose of obtaining information to help it in carrying out its functions under section 92 the court may at any time order the accused to give it information specified in the order.2An order under this section may require all or a specified part of the information to be given in a specified manner and before a specified date.3If the accused fails without reasonable excuse to comply with an order under this section the court may draw such inference as it thinks appropriate.4Subsection (3) does not affect any power of the court to deal with the accused in respect of a failure to comply with an order under this section.5If the prosecutor accepts to any extent an allegation made by the accused—ain giving information required by an order under this section, orbin any other statement given to the court in relation to any matter relevant to deciding the available amount under section 95,the court may treat the acceptance as conclusive of the matters to which it relates.6For the purposes of this section an allegation may be accepted in a manner ordered by the court.7If the court makes an order under this section it may at any time vary it by making another order.8No information given under this section which amounts to an admission by the accused that he has benefited from criminal conduct is admissible in evidence in proceedings for an offence.Reconsideration<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> No order made: reconsideration of case1041This section applies if—athe first condition in section 92 is satisfied but no court has proceeded under that section,bthe prosecutor has evidence which was not available to him on the relevant date,cbefore the end of the period of six years starting with the date of conviction the prosecutor applies to the court to consider the evidence, anddafter considering the evidence the court thinks it is appropriate for it to proceed under section 92.2The court must proceed under section 92, and when it does so subsections (3) to (8) below apply.3If the court has already sentenced the accused for the offence (or any of the offences) concerned section 92(4) does not apply.4Section 94(2) does not apply, and the rules applying instead are that the court must take account of—aconduct occurring before the relevant date;bproperty obtained before that date;cproperty obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date.5In relation to the assumptions that the court must make under section 96—athe first and second assumptions do not apply with regard to property first held by the accused on or after the relevant date;bthe third assumption does not apply with regard to expenditure incurred by him on or after that date;cthe fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date.6The recoverable amount for the purposes of section 92 is such amount as—athe court believes is just, butbdoes not exceed the amount found under section 93.7In arriving at the just amount the court must have regard in particular to—athe amount found under section 93;bany fine imposed on the accused in respect of the offence (or any of the offences) concerned;cany order which falls within section 97(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by a court in deciding what is the free property held by the accused for the purposes of section 95;dany compensation order which has been made against him in respect of the offence (or any of the offences) concerned under section 249 of the Procedure Act.eany restitution order which has been made against the accused in respect of the offence (or any of the offences) concerned;fany order under section 253F(2) of the Procedure Act requiring the accused to pay a victim surcharge in respect of the offence (or any of the offences) concerned.8If an order for payment of compensation under section 249 of the Procedure Act has been made against the accused in respect of the offence or offences concerned, section 97(5) and (6) do not apply.8AIf a restitution order or an order under section 253F(2) of the Procedure Act has been made against the accused in respect of the offence or offences concerned, section 97A(2) and (4) does not apply.9The relevant date is—aif the court made a decision not to proceed under section 92, the date of the decision;bif the court did not make such a decision, the date of the conviction.10The date of conviction is—athe date on which the accused was convicted of the offence concerned, orbif there are two or more offences and the convictions were on different dates, the date of the latest.11In this section references to the court are to the court which had jurisdiction in respect of the offence or offences concerned to make a confiscation order.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> No order made: reconsideration of benefit1051This section applies if the following two conditions are satisfied.2The first condition is that in proceeding under section 92 the court has decided that—athe accused has a criminal lifestyle but has not benefited from his general criminal conduct, orbthe accused does not have a criminal lifestyle and has not benefited from his particular criminal conduct.3The second condition is that—athe prosecutor has evidence which was not available to him when the court decided that the accused had not benefited from his general or particular criminal conduct,bbefore the end of the period of six years starting with the date of conviction the prosecutor applies to the court to consider the evidence, andcafter considering the evidence the court concludes that it would have decided that the accused had benefited from his general or particular criminal conduct (as the case may be) if the evidence had been available to it.4If this section applies the court—amust make a fresh decision under section 92(5)(b) or (c) as to whether the accused has benefited from his general or particular criminal conduct (as the case may be);bmay make a confiscation order under that section.5Subsections (6) to (11) below apply if the court proceeds under section 92 in pursuance of this section.6If the court has already sentenced the accused for the offence (or any of the offences) concerned section 92(4) does not apply.7Section 94(2) does not apply, and the rules applying instead are that the court must take account of—aconduct occurring before the date of the original decision that the accused had not benefited from his general or particular criminal conduct;bproperty obtained before that date;cproperty obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date.8In relation to the assumptions that the court must make under section 96—athe first and second assumptions do not apply with regard to property first held by the accused on or after the date of the original decision that the accused had not benefited from his general or particular criminal conduct;bthe third assumption does not apply with regard to expenditure incurred by him on or after that date;cthe fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date.9The recoverable amount for the purposes of section 92 is such amount as—athe court believes is just, butbdoes not exceed the amount found under section 93.10In arriving at the just amount the court must have regard in particular to—athe amount found under section 93;bany fine imposed on the accused in respect of the offence (or any of the offences) concerned;cany order which falls within section 97(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by a court in deciding what is the free property held by the accused for the purposes of section 95;dany compensation order which has been made against him in respect of the offence (or any of the offences) concerned under section 249 of the Procedure Act.eany restitution order which has been made against the accused in respect of the offence (or any of the offences) concerned;fany order under section 253F(2) of the Procedure Act requiring the accused to pay a victim surcharge in respect of the offence (or any of the offences) concerned.11If an order for the payment of compensation under section 249 of the Procedure Act has been made against the accused in respect of the offence or offences concerned, section 97(5) and (6) do not apply.11AIf a restitution order or an order under section 253F(2) of the Procedure Act has been made against the accused in respect of the offence or offences concerned, section 97A(2) and (4) does not apply.12The date of conviction is the date found by applying section 104(10).13In this section references to the court are to the court which had jurisdiction in respect of the offence or offences concerned to make a confiscation order.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Order made: reconsideration of benefit1061This section applies if—aa court has made a confiscation order,bthere is evidence which was not available to the prosecutor at the relevant time,cthe prosecutor believes that if the court were to find the amount of the accused’s benefit in pursuance of this section it would exceed the relevant amount,dbefore the end of the period of six years starting with the date of conviction the prosecutor applies to the court to consider the evidence, andeafter considering the evidence the court thinks it is appropriate for it to proceed under this section.2The court must make a new calculation of the accused’s benefit from the conduct concerned, and when it does so subsections (3) to (5) below apply.3Section 94(2) does not apply, and the rules applying instead are that the court must take account of—aconduct occurring up to the time it decided the accused’s benefit for the purposes of the confiscation order;bproperty obtained up to that time;cproperty obtained after that time if it was obtained as a result of or in connection with conduct occurring before that time.4In applying section 94(3) the confiscation order must be ignored.5In relation to the assumptions that the court must make under section 96—athe first and second assumptions do not apply with regard to property first held by the accused after the time the court decided his benefit for the purposes of the confiscation order;bthe third assumption does not apply with regard to expenditure incurred by him after that time;cthe fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him after that time.6If the amount found under the new calculation of the accused’s benefit exceeds the relevant amount the court—amust make a new calculation of the recoverable amount for the purposes of section 92, andbif it exceeds the amount required to be paid under the confiscation order, may vary the order by substituting for the amount required to be paid such amount as it believes just.7In applying subsection (6)(a) the court must—atake the new calculation of the accused’s benefit;bapply section 95 as if references to the time the confiscation order is made were to the time of the new calculation of the recoverable amount and as if references to the date of the confiscation order were to the date of that new calculation.8In applying subsection (6)(b) the court must have regard in particular to—aany fine imposed on the accused for the offence (or any of the offences) concerned;bany order which falls within section 97(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by a court in deciding what is the free property held by the accused for the purposes of section 95;cany order which has been made against him in respect of the offence (or any of the offences) concerned under section 249 of the Procedure Act.dany restitution order which has been made against the accused in respect of the offence (or any of the offences) concerned;eany order under section 253F(2) of the Procedure Act requiring the accused to pay a victim surcharge in respect of the offence (or any of the offences) concerned.9But in applying subsection (6)(b) the court— amust not have regard to an order falling within subsection (8)(c) if a court has made a direction under section 97(6);bmust not have regard to an order falling within subsection (8)(d) or (e) if a court has made a direction under section 97A(2) or (4).10In deciding under this section whether one amount exceeds another the court must take account of any change in the value of money.11The relevant time is—awhen the court calculated the accused’s benefit for the purposes of the confiscation order, if this section has not applied previously;bwhen the court last calculated the accused’s benefit in pursuance of this section, if this section has applied previously.12The relevant amount is—athe amount found as the accused’s benefit for the purposes of the confiscation order, if this section has not applied previously;bthe amount last found as the accused’s benefit in pursuance of this section, if this section has applied previously.13The date of conviction is the date found by applying section 104(10).<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Order made: reconsideration of available amount1071This section applies if—aa court has made a confiscation order,bthe amount required to be paid was the amount found under section 93(2), andcthe prosecutor applies to the court to make a new calculation of the available amount.2In a case where this section applies the court must make the new calculation, and in doing so it must apply section 95 as if references to the time the confiscation order is made were to the time of the new calculation and as if references to the date of the confiscation order were to the date of the new calculation.3If the amount found under the new calculation exceeds the relevant amount the court may vary the order by substituting for the amount required to be paid such amount as—ait thinks is just, butbdoes not exceed the amount found as the accused’s benefit from the conduct concerned.4In arriving at the just amount the court must have regard in particular to—aany fine imposed on the accused for the offence (or any of the offences) concerned;bany order which falls within section 97(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by a court in deciding what is the free property held by the accused for the purposes of section 95;cany order which has been made against him in respect of the offence (or any of the offences) concerned under section 249 of the Procedure Act.dany restitution order which has been made against the accused in respect of the offence (or any of the offences) concerned;eany order under section 253F(2) of the Procedure Act requiring the accused to pay a victim surcharge in respect of the offence (or any of the offences) concerned.5But in deciding what is just the court—amust not have regard to an order falling within subsection (4)(c) if a court has made a direction under section 97(6);bmust not have regard to an order falling within subsection (4)(d) or (e) if a court has made a direction under section 97A(2) or (4).6In deciding under this section whether one amount exceeds another the court must take account of any change in the value of money.7The relevant amount is—athe amount found as the available amount for the purposes of the confiscation order, if this section has not applied previously;bthe amount last found as the available amount in pursuance of this section, if this section has applied previously.8The amount found as the accused’s benefit from the conduct concerned is—athe amount so found when the confiscation order was made, orbif one or more new calculations of the accused’s benefit have been made under section 106 the amount found on the occasion of the last such calculation.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Inadequacy of available amount: variation of order1081This section applies if—aa court has made a confiscation order, andbthe accused or the prosecutor applies to the court to vary the order under this section.2In such a case the court must calculate the available amount and in doing so it must apply section 95 as if references to the time the confiscation order is made were to the time of the calculation and as if references to the date of the confiscation order were to the date of the calculation.3If the court finds that the available amount (as so calculated) is inadequate to meet the amount remaining to be paid it may vary the order by substituting for the amount required to be paid such smaller amount as the court believes is just.4If a person’s estate has been sequestrated or he has been made bankrupt, or if an order for the winding up of a company has been made, the court must take into account the extent to which realisable property held by him or by the company may be distributed among creditors.5The court may disregard any inadequacy which it thinks is attributable (wholly or partly) to anything done by the accused for the purpose of preserving property held by the recipient of a tainted gift from any risk of realisation under this Part.6In subsection (4) “company” means any company which may be wound up under the Insolvency Act 1986 (c. 45) or the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)).<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Inadequacy of available amount: discharge of order1091This section applies if—aa court has made a confiscation order,bthe prosecutor applies to the court to discharge the order under this section, andcthe amount remaining to be paid under the order is less than £1,000.2In such a case the court must calculate the available amount, and in doing so it must apply section 95 as if references to the time the confiscation order is made were to the time of the calculation and as if references to the date of the confiscation order were to the date of the calculation.3If the court—afinds that the available amount (as so calculated) is inadequate to meet the amount remaining to be paid, andbis satisfied that the inadequacy is due wholly to a specified reason or a combination of specified reasons,it may discharge the confiscation order.4The specified reasons are—ain a case where any of the realisable property consists of money in a currency other than sterling, that fluctuations in currency exchange rates have occurred;bany reason specified by the Scottish Ministers.5The Scottish Ministers may by order vary the amount for the time being specified in subsection (1)(c).6The discharge of a confiscation order under this section does not prevent the making of an application in respect of the order under section 106(1)(d) or 107(1)(c).7Where on such an application the court determines that the order should be varied under section 106(6) or (as the case may be) 107(3), the court may provide that its discharge under this section is revoked.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Information1101This section applies if—athe court proceeds under section 92 in pursuance of section 104 or 105, orbthe prosecutor applies under section 106.2In such a case—athe prosecutor must give the court a statement of information within such period as the court may specify;bsection 101 applies accordingly (with appropriate modifications where the prosecutor applies under section 106);csections 102 and 103 apply accordingly.Accused unlawfully at large<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Conviction or other disposal of accused1111This section applies if an accused is unlawfully at large and, either before or after he became unlawfully at large —ahe is convicted of an offence or offences, whether in solemn or summary proceedings, orbin the case of summary proceedings in respect of an offence (without proceeding to conviction) an order is made discharging him absolutely.2If this section applies the court may, on the application of the prosecutor and if it believes it is appropriate for it to do so, proceed under section 92 in the same way as it must proceed if the conditions there mentioned are satisfied; but this is subject to subsection (3).3If the court proceeds under section 92 as applied by this section, this Part has effect with these modifications—aany person the court believes is likely to be affected by an order under section 92 is entitled to appear before the court and make representations;bthe court must not make an order under section 92 unless the prosecutor has taken reasonable steps to contact the accused;csection 92(12) applies as if the reference to subsection (2) were to subsection (1) of this section;dsections 96, 101(3), 102 and 103 do not apply;esections 104, 105 and 106 do not apply while the accused is still unlawfully at large.4Once the accused has ceased to be unlawfully at large—asection 104 has effect as if subsection (1) read—1This section applies if—ain a case where section 111 applies the court did not proceed under section 92,bbefore the end of the period of six years starting with the day when the accused ceased to be unlawfully at large, the prosecutor applies to the court to proceed under section 92, andcthe court thinks it is appropriate for it to do so.;bsection 105 has effect as if subsection (3) read—3The second condition is that—abefore the end of the period of six years starting with the day when the accused ceased to be unlawfully at large, the prosecutor applies to the court to reconsider whether the accused has benefited from his general or particular criminal conduct (as the case may be), andbthe court thinks it is appropriate for it to do so.;csection 106 has effect as if subsection (1) read—1This section applies if—aa court has made a confiscation order,bthe prosecutor believes that if the court were to find the amount of the accused's benefit in pursuance of this section it would exceed the relevant amount,cbefore the end of the period of six years starting with the day when the accused ceased to be unlawfully at large, the prosecutor applies to the court to proceed under this section, anddthe court thinks it is appropriate for it to do so.;dthe modifications set out in subsection (3)(a) to (d) of this section do not apply to proceedings that take place by virtue of section 104, 105 or 106 (as applied by this subsection).<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Accused neither convicted nor acquitted1121This section applies if—aproceedings for an offence or offences are instituted against an accused but are not concluded,bhe is unlawfully at large, andcthe period of three months (starting with the day the court believes he first became unlawfully at large) has ended.2If this section applies the court may, on an application by the prosecutor and if it believes it is appropriate for it to do so, proceed under section 92 in the same way as it must proceed if the conditions there mentioned are satisfied; but this is subject to subsection (3).3If the court proceeds under section 92 as applied by this section, this Part has effect with these modifications—aany person the court believes is likely to be affected by an order under section 92 is entitled to appear before the court and make representations;bthe court must not make an order under section 92 unless the prosecutor has taken reasonable steps to contact the accused;csection 92(12) applies as if the reference to subsection (2) were to subsection (1) of this section;dsections 96, 101(3), 102, 103, 104 and 105 do not apply;esection 106 does not apply while the accused is still unlawfully at large.4Once the accused has ceased to be unlawfully at large—asection 106 has effect as if subsection (1) read—1This section applies if—aa court has made a confiscation order,bthe prosecutor believes that if the court were to find the amount of the accused's benefit in pursuance of this section it would exceed the relevant amount,cbefore the end of the period of six years starting with the day when the accused ceased to be unlawfully at large, the prosecutor applies to the court to proceed under this section, anddthe court thinks it is appropriate for it to do so.;bthe modifications set out in subsection (3)(a) to (d) of this section do not apply to proceedings that take place by virtue of section 106 (as applied by this subsection).5If—athe court makes an order under section 92 as applied by this section, andbthe accused is later convicted of the offence (or any of the offences) concerned,section 92 does not apply so far as that conviction is concerned.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Variation of order1131This section applies if—athe court makes a confiscation order under section 92 as applied by section 112,bthe accused ceases to be unlawfully at large,che is convicted of an offence (or any of the offences) mentioned in section 112(1)(a),dhe believes that the amount required to be paid was too large (taking the circumstances prevailing when the amount was found for the purposes of the order), andebefore the end of the relevant period he applies to the court to consider the evidence on which his belief is based.2If (after considering the evidence) the court concludes that the accused’s belief is well founded—ait must find the amount which should have been the amount required to be paid (taking the circumstances prevailing when the amount was found for the purposes of the order), andbit may vary the order by substituting for the amount required to be paid such amount as it believes is just.3The relevant period is the period of 28 days starting with—athe date on which the accused was convicted of the offence mentioned in section 112(1)(a), orbif there are two or more offences and the convictions were on different dates, the date of the latest.4But in a case where section 112(1)(a) applies to more than one offence the court must not make an order under this section unless it is satisfied that there is no possibility of any further proceedings being taken or continued in relation to any such offence in respect of which the accused has not been convicted.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Discharge of order1141Subsection (2) applies if—athe court makes a confiscation order under section 92 as applied by section 112,bthe accused is later tried for the offence or offences concerned and acquitted of the offence or offences, andche applies to the court to discharge the order.2In such a case the court must discharge the order.3Subsection (4) applies if—athe court makes a confiscation order under section 92 as applied by section 112,bthe accused ceases to be unlawfully at large,csubsection (1)(b) does not apply, anddhe applies to the court to discharge the order.4In such a case the court may discharge the order if it finds that—athere has been undue delay in continuing the proceedings mentioned in section 112(1), orbthe prosecutor does not intend to proceed with the prosecution.5If the court discharges a confiscation order under this section it may make such a consequential or incidental order as it thinks is appropriate.Appeals<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Appeal by prosecutor1151Section 108 of the Procedure Act (Lord Advocate’s right of appeal in solemn proceedings) is amended as provided in subsections (2) to (4).2In subsection (1), after paragraph (c) insert—caa decision under section 92 of the Proceeds of Crime Act 2002 not to make a confiscation order;.3In subsection (2)(b)(ii), for the words “or (c)” substitute “ , (c) or (ca) ”.4After subsection (2) insert—3For the purposes of subsection (2)(b)(i) above in its application to a confiscation order by virtue of section 92(11) of the Proceeds of Crime Act 2002, the reference to the disposal being unduly lenient is a reference to the amount required to be paid by the order being unduly low.5Section 175 of the Procedure Act (right of appeal in summary proceedings) is amended as provided in subsections (6) to (8).6In subsection (4), after paragraph (c) insert—caa decision under section 92 of the Proceeds of Crime Act 2002 not to make a confiscation order;.7In subsection (4A)(b)(ii), for the words “or (c)” substitute “ , (c) or (ca) ”.8After subsection (4A) insert—4BFor the purposes of subsection (4A)(b)(i) above in its application to a confiscation order by virtue of section 92(11) of the Proceeds of Crime Act 2002, the reference to the disposal being unduly lenient is a reference to the amount required to be paid by the order being unduly low.Payment and enforcement<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Time for payment1161The amount ordered to be paid under a confiscation order must be paid on the making of the order; but this is subject to the following provisions of this section.2If the accused shows that he needs time to pay the amount ordered to be paid, the court making the confiscation order may make an order allowing payment to be made in a specified period.3The specified period—amust start with the day on which the confiscation order is made, andbmust not exceed six months.4If within the specified period the accused applies to the sheriff court for the period to be extended and the court, after giving the prosecutor an opportunity of being heard, believes there are exceptional circumstances, it may make an order extending the period.5The extended period—amust start with the day on which the confiscation order is made, andbmust not exceed 12 months.6An order under subsection (4)—amay be made after the end of the specified period, butbmust not be made after the end of the period of twelve months starting with the day on which the confiscation order is made.7The court must not make an order under subsection (2) or (4) unless it gives the prosecutor an opportunity to make representations.Further time for payment due to coronavirus116A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/><CommentaryRef Ref="key-cfb4f9199d50726a57e817f190ee52ee"/><CommentaryRef Ref="key-7a9ab8f102d29e093d1d5e72104a2e79"/> Interest on unpaid sums1171If 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), he must pay interest on the amount for the period for which it remains unpaid.2The rate of interest is the rate payable under a decree of the Court of Session.3For the purposes of this section no amount is required to be paid under a confiscation order if—aan application has been made under section 116(4),bthe application has not been determined by the court, andcthe period of 12 months starting with the day on which the confiscation order was made has not ended.4In applying this Part the amount of the interest must be treated as part of the amount to be paid under the confiscation order.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/><CommentaryRef Ref="key-cfb4f9199d50726a57e817f190ee52ee"/><CommentaryRef Ref="key-7a9ab8f102d29e093d1d5e72104a2e79"/> Application of provisions about fine enforcement1181The provisions of the Procedure Act specified in subsection (2) apply, with the qualifications mentioned in that subsection, in relation to a confiscation order as if the amount ordered to be paid were a fine imposed on the accused by the court making the confiscation order.2Those provisions are—asection 211(3) to (6);bsection 214(4) to (6), but as if the references in subsection (4) to payment by instalments were omitted;csection 216, but as if subsection (1)—igave the prosecutor an opportunity to be heard at any enquiry under that subsection; andiiapplied whether the offender was in prison or not;dsection 217;esection 218(2) and (3);fsection 219, provided that—iwhere a court imposes a period of imprisonment in respect of both a fine and a confiscation order the amounts in respect of which the period is imposed must, for the purposes of subsection (2), be aggregated;iibefore imposing a period of imprisonment by virtue of that section the court must require a report from any administrator appointed in relation to the confiscation order as to whether and how he is likely to exercise his powers and duties under this Part and must take that report into account; and the court may, pending such exercise, postpone any decision as to such imposition; andiiiwhere an administrator has not been appointed in relation to the confiscation order, or where the accused does not ask under section 116 for time for payment of any confiscation order imposed by the court, the prosecutor may apply to the court to postpone the imposition of any period of imprisonment for a period not exceeding 3 months to enable the prosecutor to apply to the court for the appointment of an administrator;gsection 220, but as if the reference in subsection (1) to payment of a sum by the person included a reference to payment of the sum in respect of the person by an administrator appointed in relation to the confiscation order;hsection 221 (other than subsection (3) and as if the words “Subject to subsection (3) below,” were omitted); but that section does not apply where an administrator is appointed in relation to the confiscation order;isection 222, except that for the purposes of that section “confiscation order” in subsection (1) above must be construed as including such an order within the meaning of the Drug Trafficking Act 1994 (c. 37), the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17)), the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)) or of Part 2 or 4 of this Act;jsection 223;k. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2AIn its application in relation to confiscation orders, subsection (2) of section 219 of the Procedure Act is to be read as if for the Table in that subsection there were substituted the following Table—Amount to be Paid under Compensation OrderMaximum Period of Imprisonment£10,000 or less6 monthsMore than £10,000 but no more than £500,0005 yearsMore than £500,000 but no more than £1 million7 yearsMore than £1 million14 years2BThe Scottish Ministers may by order—aamend section 219(2) of the Procedure Act (as applied by this section) so as to provide for minimum periods of imprisonment in respect of amounts ordered to be paid under a confiscation order;bamend the Table in subsection (2A) so as to remove, alter or replace any entry (including an entry inserted by virtue of paragraph (a) of this subsection) or to add any entry;capply (with or without modifications) any provision of the Procedure Act relating to enforcement of fines in consequence of exercising the power in paragraph (a) or (b) (including modifying any such provision in its application in relation to confiscation orders by virtue of this section).2CIn its application in relation to a confiscation order under Part 2 of this Act, subsection (8) of section 222 of the Procedure Act is to be read as if, in relation to a transfer of fine order under section 90 of the Magistrates' Courts Act 1980, for “129 of the Sentencing Code” there were substituted “ 35(2A) of the Proceeds of Crime Act 2002 ”.2DIn its application in relation to a confiscation order under Part 4 of this Act, subsection (8) of section 222 of the Procedure Act is to be read as if—abefore the words “section 90” there were inserted “section 35 of the Criminal Justice Act (Northern Ireland) 1945,”;bin relation to a transfer of fine order under section 35 of that Act, for “129 of the Sentencing Code” there were substituted “ 185(2A) of the Proceeds of Crime Act 2002 ”.3Where a court, by virtue of subsection (1), orders the amount ordered to be paid under a confiscation order to be recovered by civil diligence under section 221 of the Procedure Act, any arrestment executed by a prosecutor under subsection (3) of section 124 of this Act is to be treated as having been executed by the court as if that subsection authorised such execution.4Subsection (5) applies where—aa warrant for apprehension of the accused is issued for a default in payment of the amount ordered to be paid under a confiscation order in respect of an offence or offences, andbat the time the warrant is issued the accused is liable to serve a period of imprisonment or detention (other than one of life imprisonment or detention for life) in respect of the offence (or any of the offences).5In such a case any period of imprisonment or detention to which the accused is liable by virtue of section 219 of the Procedure Act runs from the expiry of the period of imprisonment or detention mentioned in subsection (4)(b).Restraint orders etc<CommentaryRef Ref="key-bf1422bf2e602f499b6e4a1b87fb0e4c"/><CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Conditions for exercise of powers1191The court may exercise the powers conferred by section 120 if any of the following conditions is satisfied.2The first condition is that—aa criminal investigation has been instituted in Scotland with regard to an offence, andbthere are reasonable grounds to suspect that the alleged offender has benefited from his criminal conduct.3The second condition is that—aproceedings for an offence have been instituted in Scotland and not concluded, andbthere is reasonable cause to believe that the accused has benefited from his criminal conduct.4The third condition is that—aan application by the prosecutor has been made under section 104, 105, 111 or 112 and not concluded, or the court believes that such an application is to be made, andbthere is reasonable cause to believe that the accused has benefited from his criminal conduct.5The fourth condition is that—aan application by the prosecutor has been made under section 106 and not concluded, or the court believes that such an application is to be made, andbthere is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the accused’s benefit exceeds the relevant amount (as defined in that section).6The fifth condition is that—aan application by the prosecutor has been made under section 107 and not concluded, or the court believes that such an application is to be made, andbthere is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the available amount exceeds the relevant amount (as defined in that section).7The second condition is not satisfied if the court believes that—athere has been undue delay in continuing the proceedings, orbthe prosecutor does not intend to proceed.8If an application mentioned in the third, fourth or fifth condition has been made the condition is not satisfied if the court believes that—athere has been undue delay in continuing the application, orbthe prosecutor does not intend to proceed.9If the first condition is satisfied—areferences in this Part to the accused are to the alleged offender;breferences in this Part to the prosecutor are to the person the court believes is to have conduct of any proceedings for the offence;csection 144(8) has effect as if proceedings for the offence had been instituted against the accused when the investigation was instituted.10In this section, sections 120 to 140 and Schedule 3 “the court” means—athe Court of Session, where a trial diet or a diet fixed for the purposes of section 76 of the Procedure Act in proceedings for the offence or offences concerned is to be, is being or has been held in the High Court of Justiciary;bthe sheriff exercising his civil jurisdiction, where a diet referred to in paragraph (a) is to be, is being or has been held in the sheriff court.<CommentaryRef Ref="key-bf1422bf2e602f499b6e4a1b87fb0e4c"/><CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Restraint orders etc1201If any condition set out in section 119 is satisfied the court may make an order (a restraint order) interdicting any specified person from dealing with any realisable property held by him.2A restraint order may provide that it applies—ato all realisable property held by the specified person whether or not the property is described in the order;bto realisable property transferred to the specified person after the order is made.3A restraint order may be made subject to exceptions, and an exception may in particular—amake provision for reasonable living expenses and reasonable legal expenses;bmake provision for the purpose of enabling any person to carry on any trade, business, profession or occupation;cbe made subject to conditions.4But an exception to a restraint order may not make provision for any legal expenses which—arelate to an offence which falls within subsection (5), andbare incurred by a person against whom proceedings for the offence have been instituted or by a recipient of a tainted gift.5These offences fall within this subsection—athe offence mentioned in section 119(2) or (3), if the first or second condition (as the case may be) is satisfied;bthe offence (or any of the offences) concerned, if the third, fourth or fifth condition is satisfied.6The court may make such order as it believes is appropriate for the purpose of ensuring that the restraint order is effective.6ASubsections (6B) and (6C) apply where the court makes a restraint order (by virtue of the first condition in section 119) as a result of a criminal investigation having been instituted in Scotland with regard to an offence.6BThe court—amust include in the order a requirement for the applicant for the order to report to the court on the progress of the investigation at such times and in such manner as the order may specify (a “reporting requirement”), andbmust recall the order if proceedings for the offence are not instituted within a reasonable time (and this duty applies whether or not an application to recall the order is made under section 121(5)).6CThe duty under subsection (6B)(a) does not apply if the court decides that, in the circumstances of the case, a reporting requirement should not be imposed, but the court—amust give reasons for its decision, andbmay at any time vary the order so as to include a reporting requirement (and this power applies whether or not an application to vary the order is made under section 121(5)).7A restraint order does not affect property subject to a charge under—asection 9 of the Drug Trafficking Offences Act 1986 (c. 32),bPart 6 of the Criminal Justice Act 1988 (c. 33),cArticle 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17)),dsection 27 of the Drug Trafficking Act 1994 (c. 37), oreArticle 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)).8Dealing with property includes removing the property from Scotland.<Addition ChangeId="key-fb8e3d887378ffd9b7e62ba9cfaf4eb5-1522159962053" CommentaryRef="key-fb8e3d887378ffd9b7e62ba9cfaf4eb5">Restraint orders: power to retain seized property </Addition><Addition ChangeId="key-fb8e3d887378ffd9b7e62ba9cfaf4eb5-1522159962053" CommentaryRef="key-fb8e3d887378ffd9b7e62ba9cfaf4eb5">etc.</Addition>120A1A restraint order may include provision authorising the detention of any property to which it applies if the property—ais seized by an appropriate officer under a relevant seizure power, orbis produced to an appropriate officer in compliance with a production order under section 380.2Provision under subsection (1) may, in particular—arelate to specified property, to property of a specified description or to all property to which the restraint order applies;brelate to property that has already been seized or produced or to property that may be seized or produced in future.3“Appropriate officer” means—aa constable;ban officer of Revenue and Customs;baan immigration officer;ca National Crime Agency officer;4“Relevant seizure power” means a power to seize property conferred by or by virtue of—asection 127C or 387,ba warrant granted under any other enactment or any rule of law, orcany other enactment, or any rule of law, under which the authority of a warrant is not required.<CommentaryRef Ref="key-bf1422bf2e602f499b6e4a1b87fb0e4c"/><CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Application, recall and variation1211This section applies to a restraint order.2An order may be made on an ex parte application by the prosecutor, which may be heard in chambers.3The prosecutor must intimate an order to every person affected by it.4Subsection (3) does not affect the time when the order becomes effective.5The prosecutor and any other person affected by the order may apply to the court to recall an order or to vary it; and subsections (6) to (10) apply in such a case.6If an application under subsection (5) in relation to an order has been made but not determined, realisable property to which the order applies must not be realised.7The court may—arecall the order;bvary the order.8In the case of a restraint order, if the condition in section 119 which was satisfied was that proceedings were instituted or an application was made, the court must recall the order on the conclusion of the proceedings or of the application (as the case may be).8AThe duty in subsection (8) to recall a restraint order on the conclusion of proceedings does not apply where—athe proceedings are concluded by reason of—ian accused's conviction for an offence being quashed under section 118(1)(c) of the Procedure Act, oriithe setting aside of the verdict against the accused under section 183(1)(d) of the Procedure Act,bthe restraint order is in force at the time when the conviction is quashed or the verdict set aside (as the case may be), andcthe High Court of Justiciary has granted authority under section 118(1)(c) or 183(1)(d) of the Procedure Act to bring a new prosecution or the prosecutor has requested that the court grant such authority.8BBut the court must recall the restraint order—aif the High Court of Justiciary refuses a request to grant authority under section 118(1)(c) or 183(1)(d) of the Procedure Act to bring a new prosecution,bif the High Court of Justiciary has granted authority under section 118(1)(c) or 183(1)(d) of the Procedure Act to bring a new prosecution but no proceedings are commenced by the expiry of the time mentioned in section 119(5) or 185(5) of that Act (as the case may be), orcotherwise, on the conclusion of the proceedings in the new prosecution of the accused under section 119 or 185 of the Procedure Act.9In the case of a restraint order, if the condition in section 119 which was satisfied was that an investigation was instituted—athe court must discharge the order if within a reasonable time proceedings for the offence are not instituted;botherwise, the court must recall the order on the conclusion of the proceedings.10In the case of a restraint order, if the condition in section 119 which was satisfied was that an application was to be made—athe court must discharge the order if within a reasonable time the application is not made;botherwise, the court must recall the order on the conclusion of the application.<CommentaryRef Ref="key-bf1422bf2e602f499b6e4a1b87fb0e4c"/><CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Appeals1221If on an application for a restraint order the court decides not to make one, the prosecutor may reclaim or appeal to the Court of Session against the decision.2The prosecutor and any person affected by the order may reclaim or appeal to the Court of Session against the decision of the court on an application under section 121(5).<Addition ChangeId="key-b08f3024445d6d2517e098b5387eb26f-1522159999761" CommentaryRef="key-b08f3024445d6d2517e098b5387eb26f">Detention of property pending appeal</Addition>122A1This section applies where—aa restraint order includes provision under section 120A authorising the detention of property, andbthe restraint order is recalled under section 121(7).2This section also applies where—aa restraint order includes provision under section 120A authorising the detention of property, andbthe restraint order is varied under section 121(7) so as to omit any such provision.3The property may be detained until there is no further possibility of an appeal against (or review of)—athe decision to recall or vary the restraint order, orbany decision made on an appeal against (or review of) that decision.<CommentaryRef Ref="key-bf1422bf2e602f499b6e4a1b87fb0e4c"/><CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Inhibition of property affected by order1231On the application of the prosecutor, the court may, in relation to the property mentioned in subsection (2), grant warrant for inhibition against any person specified in a restraint order.2That property is the heritable realisable property to which the restraint order applies (whether generally or such of it as is specified in the application).3The warrant for inhibition—ahas effect as if granted on the dependence of an action for debt by the prosecutor against the person and may be executed, recalled, loosed or restricted accordingly, andbmust forthwith be registered by the prosecutor in the Register of Inhibitions4Section 155 of the Titles to Land Consolidation (Scotland) Act 1868 (c. 101) (effective date of inhibition) applies in relation to an inhibition for which warrant is granted under subsection (1) ....5The execution of an inhibition under this section in respect of property does not prejudice the exercise of an administrator’s powers under or for the purposes of this Part in respect of that property.6An inhibition executed under this section ceases to have effect when, or in so far as, the restraint order ceases to apply in respect of the property in relation to which the warrant for inhibition was granted.7If an inhibition ceases to have effect to any extent by virtue of subsection (6) the prosecutor must—aapply for the recall or, as the case may be, the restriction of the inhibition, andbensure that the recall or restriction is reflected in the Register of Inhibitions and Adjudications.<CommentaryRef Ref="key-bf1422bf2e602f499b6e4a1b87fb0e4c"/><CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Arrestment of property affected by order1241On the application of the prosecutor the court may, in relation to moveable realisable property to which a restraint order applies (whether generally or such of it as is specified in the application), grant warrant for arrestment.2Such a warrant for arrestment may be granted only if the property would be arrestable if the person entitled to it were a debtor.3A warrant under subsection (1) has effect as if granted on the dependence of an action for debt at the instance of the prosecutor against the person and may be executed, recalled, loosed or restricted accordingly.4The execution of an arrestment under this section in respect of property does not prejudice the exercise of an administrator’s powers under or for the purposes of this Part in respect of that property.5An arrestment executed under this section ceases to have effect when, or in so far as, the restraint order ceases to apply in respect of the property in relation to which the warrant for arrestment was granted.6If an arrestment ceases to have effect to any extent by virtue of subsection (5) the prosecutor must apply to the court for an order recalling, or as the case may be, restricting the arrestment.<CommentaryRef Ref="key-bf1422bf2e602f499b6e4a1b87fb0e4c"/><CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Management administrators1251If the court makes a restraint order it may at any time, on the application of the prosecutor—aappoint an administrator to take possession of any realisable property to which the order applies and (in accordance with the court’s directions) to manage or otherwise deal with the property;border a person who has possession of property in respect of which an administrator is appointed to give him possession of it.2An appointment of an administrator may be made subject to conditions or exceptions.3Where the court makes an order under subsection (1)(b), the clerk of court must notify the accused and any person subject to the order of the making of the order.4Any dealing of the accused or any such person in relation to property to which the order applies is of no effect in a question with the administrator unless the accused or, as the case may be, that person had no knowledge of the administrator’s appointment.5The court—amay order a person holding an interest in realisable property to which the restraint order applies to make to the administrator such payment as the court specifies in respect of a beneficial interest held by the accused or the recipient of a tainted gift;bmay (on the payment being made) by order transfer, grant or extinguish any interest in the property.6The court must not—aconfer the power mentioned in subsection (1) to manage or otherwise deal with the property, orbexercise the power conferred on it by subsection (5),unless it gives persons holding interests in the property a reasonable opportunity to make representations to it.7The court may order that a power conferred by an order under this section is subject to such conditions and exceptions as it specifies.8Managing or otherwise dealing with property includes—aselling the property or any part of it or interest in it;bcarrying on or arranging for another person to carry on any trade or business the assets of which are or are part of the property;cincurring capital expenditure in respect of the property.9Subsections (1)(b) and (5) do not apply to property for the time being subject to a charge under—asection (9) of the Drug Trafficking Offences Act 1986 (c. 32);bsection 78 of the Criminal Justice Act 1988 (c. 33);cArticle 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17));dsection 27 of the Drug Trafficking Act 1994 (c. 37);eArticle 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)).<CommentaryRef Ref="key-bf1422bf2e602f499b6e4a1b87fb0e4c"/><CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Seizure126. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-bf1422bf2e602f499b6e4a1b87fb0e4c"/><CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Restraint orders: restriction on proceedings and remedies1271While a restraint order has effect, the court may sist any action, execution or any legal process in respect of the property to which the order applies.2If a court (whether the Court of Session or any other court) in which proceedings are pending in respect of any property is satisfied that a restraint order has been made or applied for or made in respect of the property, the court may either sist the proceedings or allow them to continue on any terms it thinks fit.3Before exercising any power conferred by subsection (2), the court must give an opportunity to be heard to—athe applicant for the restraint order;bany administrator appointed under section 125.<Emphasis><Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Search and seizure powers</Addition></Emphasis><Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Sections 127B to 127R: meaning of “appropriate officer”</Addition>127AIn sections 127B to 127R “appropriate officer” means—aan officer of Revenue and Customs, oraaan immigration officer, orba constable.<Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Conditions for exercise of powers</Addition>127B1An appropriate officer may exercise the power conferred by section 127C if satisfied that any of the following conditions is met.2The first condition is that—aa criminal investigation has been started in Scotland with regard to an indictable offence,ba person has been arrested for the offence,cproceedings for the offence have not yet been started against the person in Scotland,dthere are reasonable grounds to suspect that the person has benefited from conduct constituting the offence, andea restraint order is not in force in respect of any realisable property.3The second condition is that—aa criminal investigation has been started in Scotland with regard to an indictable offence,ba person has been arrested for the offence,cproceedings for the offence have not yet been started against the person in Scotland, andda restraint order is in force in respect of any realisable property.4The third condition is that—aproceedings for an indictable offence have been started in Scotland and have not been concluded,bthere is reasonable cause to believe that the accused has benefited from conduct constituting the offence, andca restraint order is not in force in respect of any realisable property.5The fourth condition is that—aproceedings for an indictable offence have been started in Scotland and have not been concluded, andba restraint order is in force in respect of any realisable property.6The fifth condition is that—aan application by the prosecutor has been made under section 104, 105, 111 or 112 and not concluded, or the officer believes that such an application is to be made, andbthere is reasonable cause to believe that the accused has benefited from criminal conduct.7The sixth condition is that—aan application by the prosecutor has been made under section 106 and not concluded, or the officer believes that such an application is to be made, andbthere is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the accused's benefit exceeds the relevant amount (as defined in that section).8The seventh condition is that—aan application by the prosecutor has been made under section 107 and not concluded, or the officer believes that such an application is to be made, andbthere is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the available amount exceeds the relevant amount (as defined in that section).9The third or fourth condition is not met if the officer believes that—athere has been undue delay in continuing the proceedings, orbthe prosecutor does not intend to proceed.10If an application mentioned in the fifth, sixth or seventh condition has been made the condition is not met if the officer believes that—athere has been undue delay in continuing the application, orbthe prosecutor does not intend to proceed.11In relation to the first or second condition references in sections 127C to 127R to the accused are to the person mentioned in that condition.12In relation to the first or second condition section 144(8) has effect as if proceedings for the offence had been started against the accused when the investigation was started.<Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Power to seize property</Addition>127C1On being satisfied as mentioned in section 127B(1) an appropriate officer may seize any realisable property if the officer has reasonable grounds for suspecting that—athe property may otherwise be made unavailable for satisfying any confiscation order that has been or may be made against the accused, orbthe value of the property may otherwise be diminished as a result of conduct by the accused or any other person.2But the officer may not under subsection (1) seize—acash, orbexempt property.3“Cash” has the same meaning as in section 289.4“Exempt property” means—asuch tools, books, vehicles and other items of equipment as are necessary to the accused for use personally in the accused's employment, business or vocation;bsuch clothing, bedding, furniture, household equipment, provisions or other things as are necessary for satisfying the basic domestic needs of the accused and the accused's family.5In relation to realisable property which is free property held by the recipient of a tainted gift, references in subsection (4) to the accused are to be read as references to the recipient of that gift.Section 127B(11) is subject to this subsection.5AOn being satisfied as mentioned in section 127B(1) an appropriate officer may seize any free property if the officer has reasonable grounds for suspecting that it is a cryptoasset-related item.5BA “cryptoasset-related item” is an item of property that is, or that contains or gives access to information that is, likely to assist in the seizure under subsection (1) of any cryptoasset.5CThe circumstances in which a cryptoasset is “seized” for the purposes of subsection (1) include circumstances in which it is transferred into a crypto wallet controlled by the appropriate officer.5DIf an appropriate officer is lawfully on any premises, the officer may, for the purpose of—adetermining whether any property is a cryptoasset-related item, orbenabling or facilitating the seizure under subsection (1) of any cryptoasset,require any information which is stored in any electronic form and accessible from the premises to be produced in a form in which it can be taken away and in which it is visible and legible, or from which it can readily be produced in a visible and legible form.5EBut subsection (5D) does not authorise an appropriate officer to require a person to produce any items subject to legal privilege (as defined in section 412).5FWhere an appropriate officer has seized a cryptoasset-related item under subsection (5A), they may use any information obtained from it for the purpose of—aidentifying or gaining access to a crypto wallet, andbby doing so, enabling or facilitating the seizure under subsection (1) of any cryptoassets.6The power conferred by this section—amay be exercised only with the appropriate approval under section 127G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power, andaawhere applicable, in accordance with subsection (6A) or (6B).6AThe power conferred by this section is exercisable by an officer of Revenue and Customs only if the officer has reasonable grounds for suspecting that conduct constituting the relevant offence relates to an assigned matter (within the meaning of the Customs and Excise Management Act 1979).6BThe power conferred by this section is exercisable by an immigration officer only if the officer has reasonable grounds for suspecting that conduct constituting the relevant offence—arelates to the entitlement of one or more persons who are not nationals of the United Kingdom to enter, transit across, or be in, the United Kingdom (including conduct which relates to conditions or other controls on any such entitlement), orbis undertaken for the purposes of, or otherwise in relation to, a relevant nationality enactment.7“Relevant offence” means—ain a case where the officer is satisfied that the first, second, third or fourth condition in section 127B is met, the offence mentioned in that condition,bin a case where the officer is satisfied that any of the other conditions in section 127B is met, the offence (or any of the offences) concerned.8Relevant nationality enactment” means any enactment in—athe British Nationality Act 1981,bthe Hong Kong Act 1985,cthe Hong Kong (War Wives and Widows) Act 1996,dthe British Nationality (Hong Kong) Act 1997,ethe British Overseas Territories Act 2002, orfan instrument made under any of those Acts.<Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Search power: premises</Addition>127D1If an appropriate officer is lawfully on any premises the officer may search the premises for the purpose of finding any property which—athe officer has reasonable grounds for suspecting may be found there, andbif found there, the officer intends to seize under section 127C.2The power conferred by this section may be exercised only with the appropriate approval under section 127G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power.3“Premises” has the meaning given by section 23 of the Police and Criminal Evidence Act 1984.<Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Search power: people</Addition>127E1An appropriate officer may exercise the following powers if the officer has reasonable grounds for suspecting that a person is carrying property that may be seized under section 127C.2The officer may, so far as the officer thinks it necessary or expedient for the purpose of seizing the property under that section, require the person—ato permit a search of any article with the person,bto permit a search of the person.3An officer exercising a power under subsection (2) may detain the person for so long as is necessary for its exercise.4A power conferred by this section may be exercised only with the appropriate approval under section 127G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power.5This section does not require a person to submit to an intimate search or strip search (within the meaning of section 164 of the Customs and Excise Management Act 1979).<Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Search power: vehicles</Addition>127F1The powers specified in subsection (4) are exercisable if—aan appropriate officer has reasonable grounds for suspecting that a vehicle contains property that may be seized under section 127C, andbit appears to the officer that the vehicle is under the control of a person who is in or in the vicinity of the vehicle.2The powers are exercisable only if the vehicle is—ain any place to which, at the time of the proposed exercise of the powers, the public or any section of the public has access, on payment or otherwise, as of right or by virtue of express or implied permission, orbin any other place to which at that time people have ready access but which is not a dwelling.3But if the vehicle is in a garden or yard or other land occupied with and used for the purposes of a dwelling, the officer may exercise the powers under subsection (4) only if the officer has reasonable grounds for believing—athat the person does not reside in the dwelling, andbthat the vehicle is not in the place in question with the express or implied permission of another who resides in the dwelling.4The officer may, so far as the officer thinks it necessary or expedient for the purpose of seizing the property under section 127C, require the person to—apermit entry to the vehicle,bpermit a search of the vehicle.5An officer exercising a power under subsection (4) may detain the vehicle for so long as is necessary for its exercise.6A power conferred by this section may be exercised only with the appropriate approval under section 127G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power.<Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">“Appropriate approval”</Addition>127G1This section has effect for the purposes of sections 127C, 127D, 127E and 127F.2The appropriate approval, in relation to the exercise of a power by an appropriate officer, means the approval of the sheriff or (if that is not practicable in any case) the approval of a senior officer.3A senior officer means—ain relation to the exercise of a power by an officer of Revenue and Customs, an officer of Revenue and Customs of a rank designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that of a senior police officer,aain relation to the exercise of a power by an immigration officer, an immigration officer of a rank designated by the Secretary of State as equivalent to that of a senior police officer,abin relation to the exercise of a power by a National Crime Agency officer, the Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose,bin relation to the exercise of a power by a constable, a senior police officer.4A senior police officer means a police officer of at least the rank of inspector.<Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Exercise of powers without judicial approval</Addition>127H1An appropriate officer must give a written report to the appointed person in any case where—athe officer seizes property under section 127C without the approval of the sheriff, andbany of the property seized is not detained for more than 48 hours.2An appropriate officer must also give a written report to the appointed person in any case where—athe officer exercises any of the powers conferred by sections 127D, 127E and 127F without the approval of the sheriff, andbno property is seized under section 127C.3A report under this section must give particulars of the circumstances which led the officer to believe that—athe powers were exercisable, andbit was not practicable to obtain the approval of the sheriff.4The appointed person means a person appointed for the purposes of this subsection by the Scottish Ministers.5The appointed person must not be a person employed under or for the purposes of the Scottish Administration; and the terms and conditions of appointment, including any remuneration or expenses to be paid, are to be determined by the Scottish Ministers.6The period of 48 hours mentioned in subsection (1)(b) is to be calculated in accordance with subsection (7).7In calculating a period of 48 hours in accordance with this subsection, no account is to be taken of—aany Saturday or Sunday,bChristmas Day,cGood Friday,dany day that is a bank holiday under the Banking and Financial Dealings Act 1971 in Scotland, oreany day prescribed under section 8(2) of the Criminal Procedure (Scotland) Act 1995 as a court holiday in a sheriff court in the sheriff court district within which the power is exercised.<Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Report by appointed person on exercise of powers</Addition>127I1As soon as possible after the end of each financial year, the person appointed under section 127H(4) must prepare a report for that year.2“Financial year” means—athe period beginning with the day on which section 56 of the Policing and Crime Act 2009 comes into force and ending with the next 31 March (which is the first financial year), andbeach subsequent period of twelve months beginning with 1 April.3The report must give the appointed person's opinion as to the circumstances and manner in which the powers conferred by sections 127C, 127D, 127E and 127F are being exercised in cases where the officer who exercised them is required to give a report under section 127H.4The report may make any recommendations the appointed person considers appropriate.5The appointed person must send a copy of the report to the Scottish Ministers.6The Scottish Ministers must—apublish any report received under subsection (5), andblay a copy before the Scottish Parliament.7Before acting under subsection (6) the Scottish Ministers must exclude from the report any matter which the Scottish Ministers think is likely to prejudice any criminal investigation or criminal proceedings.8If the Scottish Ministers exclude any matter from the report they must comply with subsection (6) in relation to the whole of the report as soon as they think that the excluded matter is no longer likely to prejudice any criminal investigation or criminal proceedings.<Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Initial detention of seized property</Addition>127J1This section applies if an appropriate officer seizes property under section 127C.2The property may be detained initially for a period of 48 hours.3The period of 48 hours is to be calculated in accordance with section 127H(7).<Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Further detention pending making of restraint order</Addition>127K1This section applies if—aproperty is detained under section 127J, andbno restraint order is in force in respect of the property.2If within the period mentioned in section 127J an application is made for a restraint order which includes provision under section 120A authorising detention of the property, the property may be detained until the application is determined or otherwise disposed of.3If such an application is made within that period and the application is refused, the property may be detained until there is no further possibility of an appeal against (or review of)—athe decision to refuse the application, orbany decision made on an appeal against (or review of) that decision.4In subsection (2) the reference to the period mentioned in section 127J includes that period as extended by any order under section 127M.5Exempt property seized under section 127C(5A) may be detained under subsections (2) and (3) only with the approval of a senior officer.6In subsection (5)—“exempt property” has the meaning given in section 127C(4) (reading references there to the accused as references to the person by whom the property is held);“senior officer” has the meaning given in section 127G(3) (and for this purpose, the powers under subsections (2) and (3) to detain property are to be treated as exercised by the appropriate officer who seized the property).<Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Further detention pending variation of restraint order</Addition>127L1This section applies if—aproperty is detained under section 127J,ba restraint order is in force in respect of the property, andcthe order does not include provision under section 120A authorising the detention of the property.2If within the period mentioned in section 127J an application is made for the order to be varied so as to include provision under section 120A authorising detention of the property, the property may be detained until the application is determined or otherwise disposed of.3If such an application is made within that period and the application is refused, the property may be detained until there is no further possibility of an appeal against (or review of)—athe decision to refuse the application, orbany decision made on an appeal against (or review of) that decision.4Exempt property seized under section 127C(5A) may be detained under subsections (2) and (3) only with the approval of a senior officer.5In subsection (4)—“exempt property” has the meaning given in section 127C(4) (reading references there to the accused as references to the person by whom the property is held);“senior officer” has the meaning given in section 127G(3) (and for this purpose, the powers under subsections (2) and (3) to detain property are to be treated as exercised by the appropriate officer who seized the property).<Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Further detention in other cases</Addition>127M1This section applies if—aproperty is detained under section 127J,bno restraint order is in force in respect of the property, andcno application has been made for a restraint order which includes provision under section 120A authorising detention of the property.2The sheriff may by order extend the period for which the property or any part of it may be detained under section 127J if satisfied that—aany of the conditions in section 127B is met (reading references in that section to the officer as references to the sheriff),bthe property or part is realisable property other than exempt property (within the meaning of section 127C(4)), andcthere are reasonable grounds for suspecting that—ithe property may otherwise be made unavailable for satisfying any confiscation order that has been or may be made against the accused, oriithe value of the property may otherwise be diminished as a result of conduct by the accused or any other person.2AThe sheriff may by order extend the period for which the property may be detained under section 127J if satisfied that—aany of the conditions in section 127B is met (reading references in that section to the officer as references to the sheriff),bthe property is free property, andcthere are reasonable grounds for suspecting that the property is a cryptoasset-related item.2BAn order under subsection (2A) may not be made in respect of exempt property unless the sheriff is satisfied that the person applying for the order is working diligently and expeditiously—ato determine whether the property is a cryptoasset-related item, orbif it has already been determined to be such an item, to seize any related cryptoassets under section 127C(1).2CAn order under subsection (2A) may not extend the period for which the property may be detained beyond the period of—asix months beginning with the date of the order, orbin the case of exempt property, 14 days beginning with that date.This does not prevent the period from being further extended by another order under this section.2DThe period of 14 days referred to in subsection (2C)(b) is to be calculated in accordance with section 127H(7) (reading the reference there to 48 hours as a reference to 14 days).3An application for an order may be made by—athe Commissioners for Her Majesty's Revenue and Customs,aaan immigration officer;ba constable, orcthe prosecutor.4If the property was seized in reliance on the first or second condition in section 127B, “the prosecutor” means a person who is to have conduct of any proceedings for the offence.5An order under this section must provide for notice to be given to persons affected by it.6In this section— “exempt property” has the meaning given in section 127C(4) (reading references there to the accused as references to the person by whom the property is held); “part” includes portion.<Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Discharge, variation and lapse of detention order</Addition>127N1An order under section 127M may be discharged or varied.2An application for variation or discharge of the order may be made by—aa person mentioned in section 127M(3), orbany person affected by the order.3On an application under this section the sheriff must discharge the order if—athe order was made on the ground that the first or second condition in section 127B was met but proceedings for the offence mentioned in that condition have not been started within a reasonable time,bthe order was made on the ground that the third or fourth condition in section 127B was met but proceedings for the offence mentioned in that condition have now been concluded,cthe order was made on the ground that the fifth, sixth or seventh condition in section 127B was met but the application mentioned in that condition has now been concluded or, as the case may be, has not been made within a reasonable time.4An order made under section 127M lapses if a restraint order is made in respect of the property to which it relates (but provision authorising detention of the property may have been included in the restraint order by virtue of section 120A).<Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Appeals</Addition>127O1If on an application for an order under section 127M the sheriff decides not to make an order, a person mentioned in subsection (3) of that section may appeal to the Court of Session against the decision.2If an application is made under section 127N in relation to an order the following persons may appeal to the Court of Session in respect of the sheriff's decision on the application—aa person mentioned in section 127M(3), orbany person affected by the order.3An appeal under this section must be made before the end of the period of 21 days starting with the day on which the order was made.4On an appeal under this section the Court of Session may—amake or (as the case may be) discharge the order, orbvary the order.<Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Detention of property pending section 127O appeal</Addition>127P1This section applies where—aan application for an order under section 127M is made within the period mentioned in section 127J, andbthe application is refused.2This section also applies where—aan order is made under section 127M extending the period for which property may be detained under section 127J, andbthe order is discharged or varied so that detention of the property is no longer authorised by virtue of the order.3The property may be detained until there is no further possibility of an appeal against the decision to refuse the application or discharge or vary the order (as the case may be).<Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Release of property</Addition>127Q1This section applies in relation to property which—ahas been seized by an appropriate officer under section 127C, andbis detained under or by virtue of any of sections 127J to 127M and 127P.2The property must be released if at any time an appropriate officer decides that the detention condition is no longer met.3The detention condition is met for so long as—aany of the conditions in section 127B is met, andbthere are reasonable grounds for the suspicion mentioned in section 127C(1) or (5A).4Nothing in this section requires property to be released if there is a power to detain it otherwise than under or by virtue of sections 127J to 127M and 127P.5Nothing in this section affects the operation of any power or duty to release property that arises apart from this section.6If a cryptoasset-related item which has been released is not claimed within the period of a year beginning with the date on which it was released, the appropriate officer may—aretain the item and deal with it as they see fit,bdispose of the item, orcdestroy the item.7The powers in subsection (6) may be exercised only—awhere the appropriate officer has taken reasonable steps to notify—ithe person from whom the item was seized, andiiany other persons who the appropriate officer has reasonable grounds to believe have an interest in the item,that the item has been released, andbwith the approval of a senior officer.8“Senior officer” in subsection (7)(b) has the meaning given in section 127G(3).9Any proceeds of a disposal of the item are to be paid into the Scottish Consolidated Fund.<Emphasis><Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Guidance about search and seizure and detention of property</Addition></Emphasis><Addition ChangeId="key-5f055d61f195772ac525359146e8e002-1515345399701" CommentaryRef="key-5f055d61f195772ac525359146e8e002">Guidance by Lord Advocate</Addition>127R1The Lord Advocate may issue guidance in connection with—athe carrying out by appropriate officers of the functions conferred by sections 127C to 127H,bthe carrying out by senior officers of their functions under section 127G, andcthe detention of property under or by virtue of sections 120A, 122A and 127J to 127P.2The Lord Advocate must publish any guidance issued under this section.Realisation of property: general<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Enforcement administrators1281This section applies if—aa confiscation order is made,bit is not satisfied, andcit is not subject to appeal.2In such a case the court may on the application of the prosecutor exercise the powers conferred on it by this section.3The court may appoint an administrator in respect of realisable property.4An appointment of an administrator may be made subject to conditions or exceptions.5The court may confer the powers mentioned in subsection (6) on an administrator appointed under subsection (3) above.6Those powers are—apower to take possession of any realisable property;bpower to manage or otherwise deal with the property;cpower to realise any realisable property, in such manner as the court may specify.dso far as the property consists of cryptoassets, power to destroy the property.7The court may order any person who has possession of realisable property to give possession of it to an administrator referred to in subsection (5).8The clerk of court must notify the accused and any person subject to an order under subsection (7) of the making of the order.9Any dealing of the accused or any such person in relation to property to which the order applies is of no effect in a question with the administrator unless the accused or, as the case may be, that person had no knowledge of the administrator’s appointment.10The court—amay order a person holding an interest in realisable property to make to the administrator such payment as the court specifies in respect of a beneficial interest held by the accused or the recipient of a tainted gift;bmay (on the payment being made) by order transfer, grant or extinguish any interest in the property.11The court must not—aconfer the power mentioned in subsection (6)(b) or (c) , (c) or (d) in respect of property, orbexercise the power conferred on it by subsection (10) in respect of property,unless it gives persons holding interests in the property a reasonable opportunity to make representations to it.12Managing or otherwise dealing with property includes—aselling the property or any part of it or interest in it;bcarrying on or arranging for another person to carry on any trade or business the assets of which are or are part of the property;cincurring capital expenditure in respect of the property.13The court may order that a power conferred by an order under this section is subject to such conditions and exceptions as it specifies.13AThe court may confer the power mentioned in subsection (6)(d) only where—ait is not reasonably practicable to realise the cryptoassets in question, orbthere are reasonable grounds to believe that the realisation of the cryptoassets would be contrary to the public interest, having regard in particular to how likely it is that the entry of the cryptoassets into general circulation would facilitate criminal conduct by any person.13BAn order conferring that power—amust set out the court’s assessment of the market value of the cryptoassets to which it relates;bmay confer power to destroy the cryptoassets only to the extent that their market value, as set out in the order, is less than or equal to the amount remaining to be paid under the confiscation order.13CIf the administrator destroys any cryptoassets in the exercise of that power, the accused is to be treated as having paid, towards satisfaction of the confiscation order, an amount equal to the market value, as set out in the order, of the cryptoassets which have been destroyed.14Subsection (6) does not apply to property for the time being subject to a charge under—asection 9 of the Drug Trafficking Offences Act 1986 (c. 32);bsection 78 of the Criminal Justice Act 1988 (c. 33);cArticle 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 199/2588 (N.I. 17));dsection 27 of the Drug Trafficking Act 1994 (c. 37);eArticle 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)).<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Management administrators: discharge1291This section applies if—aan administrator stands appointed under section 125 in respect of realisable property (the management administrator), andbthe court appoints an administrator under section 128.2The court must order the management administrator to transfer to the other administrator all property held by him by virtue of the powers conferred on him by section 125.3If the management administrator complies with an order under subsection (2) he is discharged—afrom his appointment under that section,bfrom any obligation under this Act arising from his appointment.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Application of sums by enforcement administrator1301This section applies to sums which—aare in the hands of an administrator appointed under section 128(3), andbfall within subsection (2).2These sums fall within this subsection—athe proceeds of the realisation of property under section 128(6)(c);bany sums (other than those mentioned in paragraph (a)) in which the accused holds an interest.3The sums must be applied as follows—afirst, they must be applied in payment of such expenses incurred by a person acting as an insolvency practitioner as are payable under this subsection by virtue of section 432;bsecond, they must be applied in making any payments as directed by the court;cthird, they must be applied on the accused’s behalf towards satisfaction of the confiscation order.4If the amount payable under any confiscation order has been fully paid and any sums remain in the administrator’s hands he must distribute them—aamong such persons who held (or hold) interests in the property concerned as the court directs, andbin such proportions as it directs.5Before making a direction under subsection (4) the court must give persons who held (or hold) interests in the property concerned a reasonable opportunity to make representations to it.6For the purposes of subsections (4) and (5) the property concerned is—athe property represented by the proceeds mentioned in subsection (2)(a);bthe sums mentioned in subsection (2)(b).7The administrator applies sums as mentioned in subsection (3)(c) by paying them to the appropriate clerk of court on account of the amount payable under the order.8The appropriate clerk of court is the sheriff clerk of the sheriff court responsible for enforcing the confiscation order under section 211 of the Procedure Act as applied by section 118(1) of this Act.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Sums received by clerk of court1311This section applies if a clerk of court receives sums on account of the amount payable under a confiscation order (whether the sums are received under section 130 or otherwise).2The clerk of court’s receipt of the sums reduces the amount payable under the order, but he must apply the sums received as follows.3First he must apply them in payment of such expenses incurred by a person acting as an insolvency practitioner as—aare payable under this subsection by virtue of section 432, butbare not already paid under section 130(3)(a) or 131D(2)(a) .4If the Lord Advocate has reimbursed the administrator in respect of remuneration or expenses under section 133 the clerk of court must next apply the sums in reimbursing the Lord Advocate.5If the clerk of court received the sums under section 130 or 131D he must next apply them in payment of the administrator’s remuneration and expenses.5AIf the clerk of court received the sums from an appropriate officer under section 130 or 131D, the clerk of court must next apply them in payment to an appropriate officer of any amount to which the officer is entitled by virtue of section 131B.6If a direction was made under section 97(6) or 97A(4) for an amount of compensation to be paid out of sums recovered under the confiscation order, the clerk of court must next apply the sums in payment of that amount.6AIf a direction was made under section 97A(2) or (4) for an amount payable under a restitution order or a victim surcharge under section 253F(2) of the Procedure Act to be paid out of sums recovered under the confiscation order, the clerk of court must next apply the sums in payment of that amount.7If any amount remains after the clerk of court makes any payments required by the preceding provisions of this section, the amount must be disposed of in accordance with section 211(5) or (6) of the Procedure Act as applied by section 118(1) of this Act.<Emphasis><Addition ChangeId="key-fdebc74ba36e97c0e82c200838451d38-1535908416237" CommentaryRef="key-fdebc74ba36e97c0e82c200838451d38"><Repeal ChangeId="key-88ee88a47212770d9d6794e4b5789513-1702398389483" CommentaryRef="key-88ee88a47212770d9d6794e4b5789513" RetainText="true" SubstitutionRef="key-88ee88a47212770d9d6794e4b5789513-1702398389484">Seized money</Repeal></Addition><Addition ChangeId="key-fdebc74ba36e97c0e82c200838451d38-1535908416237" CommentaryRef="key-fdebc74ba36e97c0e82c200838451d38"><Addition ChangeId="key-88ee88a47212770d9d6794e4b5789513-1702398389484" CommentaryRef="key-88ee88a47212770d9d6794e4b5789513">Enforcement: money, cryptoassets and personal property</Addition></Addition></Emphasis><Addition ChangeId="key-fdebc74ba36e97c0e82c200838451d38-1535908416237" CommentaryRef="key-fdebc74ba36e97c0e82c200838451d38"><Repeal ChangeId="key-e67d1733bd37a97c118b90b6f08d3e81-1702398341120" CommentaryRef="key-e67d1733bd37a97c118b90b6f08d3e81" RetainText="true" SubstitutionRef="key-e67d1733bd37a97c118b90b6f08d3e81-1702398341121">Seized money</Repeal></Addition> <Addition ChangeId="key-fdebc74ba36e97c0e82c200838451d38-1535908416237" CommentaryRef="key-fdebc74ba36e97c0e82c200838451d38"><Addition ChangeId="key-e67d1733bd37a97c118b90b6f08d3e81-1702398341121" CommentaryRef="key-e67d1733bd37a97c118b90b6f08d3e81">Money</Addition></Addition>131ZA1This section applies to money which—ais held by a person, andbis held in an account maintained by the person with a bank or building society relevant financial institution.2This section also applies to money which is held by a person and which—ahas been seized under a relevant seizure power by a constable or another person lawfully exercising the power, andbis being detained in connection with a criminal investigation or prosecution or with an investigation of a kind mentioned in section 341.3But this section applies to money only so far as the money is free property.4Subsection (5) applies if—aa confiscation order is made against a person holding money to which this section applies, andban administrator has not been appointed under section 128 in relation to the money.5The relevant court may order the appropriate person to pay, within such period as the court may specify, the money or a portion of it specified by the court to the appropriate clerk of court on account of the amount payable under the confiscation order.6An order under subsection (5) may be made—aon the application of the prosecutor, orbby the relevant court of its own accord.7The Scottish Ministers may by regulations amend this section so that it applies by virtue of subsection (1) not only to money held in an account maintained with a bank or building society relevant financial institution but also to—amoney held in an account maintained with a financial institution of a specified kind, orbmoney that is represented by, or may be obtained from, a financial instrument or product of a specified kind.8Regulations under subsection (7) may amend this section so that it makes provision about realising an instrument or product within subsection (7)(b) or otherwise obtaining money from it.9In this section—“appropriate clerk of court”, in relation to a confiscation order, means the sheriff clerk of the sheriff court responsible for enforcing the confiscation order under section 211 of the Procedure Act as applied by section 118(1);“appropriate person” means—in a case where the money is held in an account maintained with a bank or building society, the bank or building society a relevant financial institution, the relevant financial institution ;in any other case, the person on whose authority the money is detained;“bank” means an authorised deposit-taker, other than a building society, that has its head office or a branch in the United Kingdom;“building society” has the same meaning as in the Building Societies Act 1986; “electronic money institution” has the same meaning as in the Electronic Money Regulations 2011 (S.I. 2011/99) (see regulation 2 of those Regulations); “payment institution” means an authorised payment institution or a small payment institution (each as defined in regulation 2 of the Payment Services Regulations 2017 (S.I. 2017/752)); “relevant court”, in relation to a confiscation order, means—the court which makes the confiscation order, orthe sheriff court responsible for enforcing the confiscation order under section 211 of the Procedure Act as applied by section 118(1); “relevant financial institution” means a bank, a building society, an electronic money institution or a payment institution; “relevant seizure power” means a power to seize money conferred by or by virtue of—a warrant granted under any enactment or rule of law, orany enactment, or rule of law, under which the authority of a warrant is not required.10In the definition of “bank” in subsection (9), “authorised deposit-taker” means—aa person who has permission under Part 4A of the Financial Services and Markets Act 2000 to accept deposits;ba person who—iis specified, or is within a class of persons specified, by an order under section 38 of that Act (exemption orders), andiiaccepts deposits;c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .11A reference in subsection (10) to a person ... with permission to accept deposits does not include a person ... with permission to do so only for the purposes of, or in the course of, an activity other than accepting deposits.<Addition ChangeId="key-cec0b4f624b1f1b3f7ca85e4fc530601-1702397648677" CommentaryRef="key-cec0b4f624b1f1b3f7ca85e4fc530601">Cryptoassets</Addition>131ZB1This section applies to cryptoassets which—aare held by a person, andbare held in a crypto wallet administered by a UK-connected cryptoasset service provider,but only so far as the cryptoassets are free property.2Subsection (3) applies if—aa confiscation order is made against a person holding cryptoassets to which this section applies, andban administrator has not been appointed under section 128 in relation to the cryptoassets.3The sheriff may order the UK-connected cryptoasset service provider which administers the crypto wallet in which the cryptoassets are held—ato realise the cryptoassets, or a portion of the cryptoassets having a specified value,bto pay the proceeds of that realisation to the appropriate clerk of court on account of, and up to a maximum of, the amount payable under the confiscation order, andcto the extent that the proceeds of the realisation exceed the amount payable under the confiscation order, to pay the excess to an appropriate officer identified in the order.4In subsection (3)—“appropriate clerk of court” means the sheriff clerk of the sheriff court responsible for enforcing the confiscation order under section 211 of the Procedure Act as applied by section 118(1);“appropriate officer” has the same meaning as in section 120A.5An order under subsection (3) may be made—aon the application of the prosecutor, orbby the sheriff of the sheriff’s own accord.6Where a UK-connected cryptoasset service provider—ais required by an order under subsection (3) to realise a portion of cryptoassets having a specified value, butbon realising cryptoassets under the order, obtains proceeds of an amount which differs from that value,it does not fail to comply with the order solely because of that difference in value, provided that it took reasonable steps to obtain proceeds equal to the value specified.<Addition ChangeId="key-cec0b4f624b1f1b3f7ca85e4fc530601-1702397648677" CommentaryRef="key-cec0b4f624b1f1b3f7ca85e4fc530601">Meaning of “UK-connected cryptoasset service provider”</Addition>131ZC1“UK-connected cryptoasset service provider” in section 131ZB means a cryptoasset service provider which—ais acting in the course of business carried on by it in the United Kingdom,bhas terms and conditions with the persons to whom it provides services which provide for a legal dispute to be litigated in the courts of a part of the United Kingdom,cholds in the United Kingdom any data relating to the persons to whom it provides services, ordmeets the condition in subsection (2).2The condition in this subsection is that—athe cryptoasset service provider has its registered office or, if it does not have one, its head office in the United Kingdom, andbthe day-to-day management of the provider’s business is the responsibility of that office or another establishment maintained by it in the United Kingdom.3“Cryptoasset service provider” in subsections (1) and (2) includes a cryptoasset exchange provider and a custodian wallet provider; and for this purpose—“cryptoasset exchange provider” means a firm or sole practitioner who by way of business provides one or more of the following services, including where the firm or sole practitioner does so as creator or issuer of any of the cryptoassets involved—exchanging, or arranging or making arrangements with a view to the exchange of, cryptoassets for money or money for cryptoassets;exchanging, or arranging or making arrangements with a view to the exchange of, one cryptoasset for another;operating a machine which utilises automated processes to exchange cryptoassets for money or money for cryptoassets;“custodian wallet provider” means a firm or sole practitioner who by way of business provides services to safeguard, or to safeguard and administer—cryptoassets on behalf of its customers, orprivate cryptographic keys on behalf of its customers in order to hold, store and transfer cryptoassets.4In the definition of “cryptoasset exchange provider” in subsection (3), “cryptoasset” includes a right to, or interest in, a cryptoasset.5The Secretary of State may by regulations amend the definitions in subsection (3) (including by amending subsection (4)).6The Secretary of State must consult the Scottish Ministers before making regulations under subsection (5).<Emphasis><Addition ChangeId="key-4ab4b1a9edd48528c1df8446858c96f4-1522160805649" CommentaryRef="key-4ab4b1a9edd48528c1df8446858c96f4"><Repeal ChangeId="key-1c9ef68d42204c117e6a77d0f318ae1d-1702398515505" CommentaryRef="key-1c9ef68d42204c117e6a77d0f318ae1d" RetainText="true">Seized personal property</Repeal></Addition></Emphasis><Addition ChangeId="key-4ab4b1a9edd48528c1df8446858c96f4-1522160805649" CommentaryRef="key-4ab4b1a9edd48528c1df8446858c96f4">Seized personal property</Addition>131A1This section applies to moveable property which is held by a person and which—ahas been seized by an appropriate officer under a relevant seizure power, orbhas been produced to an appropriate officer in compliance with a production order under section 380.2This section applies if the following conditions are satisfied—aa confiscation order is made against the person by whom the property is held;ban administrator has not been appointed under section 128 in relation to the property;cany period allowed under section 116 for payment of the amount ordered to be paid under the confiscation order has ended.3In such a case the sheriff may by order authorise an appropriate officer to realise the property.4In this section “appropriate officer” and “relevant seizure power” have the same meaning as in section 120A.<Addition ChangeId="key-4ab4b1a9edd48528c1df8446858c96f4-1522160805649" CommentaryRef="key-4ab4b1a9edd48528c1df8446858c96f4"><Addition ChangeId="key-f1bf108faa6e6c4061a5e13aa207e7fa-1702398299940" CommentaryRef="key-f1bf108faa6e6c4061a5e13aa207e7fa">Destruction of seized cryptoassets</Addition></Addition>131AA1This section applies to cryptoassets which are held by a person and which have been seized by an appropriate officer under a relevant seizure power.2The sheriff may by order authorise an appropriate officer to destroy the cryptoassets if—aa confiscation order is made against the person by whom the cryptoassets are held,ban administrator has not been appointed under section 128 in relation to the cryptoassets, andceither—iit is not reasonably practicable to realise the cryptoassets, oriithere are reasonable grounds to believe that the realisation of the cryptoassets would be contrary to the public interest, having regard in particular to how likely it is that the entry of the cryptoassets into general circulation would facilitate criminal conduct by any person.3An order under this section may be made—aon the application of the prosecutor, orbby the sheriff of the sheriff’s own accord.4An order under this section—amust set out the sheriff’s assessment of the market value of the cryptoassets to which it relates;bmay authorise the destruction of cryptoassets only to the extent that their market value, as set out in the order, is less than or equal to the amount remaining to be paid under the confiscation order.5Before making an order under this section, the sheriff must give persons who hold interests in the cryptoassets a reasonable opportunity to make representations to it.6If cryptoassets held by a person are destroyed following an order under this section, the person is to be treated as having paid, towards satisfaction of the confiscation order, an amount equal to the market value, as set out in the order, of the cryptoassets which have been destroyed.7In this section “appropriate officer” and “relevant seizure power” have the same meaning as in section 120A.<Addition ChangeId="key-4ab4b1a9edd48528c1df8446858c96f4-1522160805649" CommentaryRef="key-4ab4b1a9edd48528c1df8446858c96f4">Costs of storage and realisation</Addition>131B1This section applies if the sheriff makes an order under section 131A.2The sheriff may determine an amount which may be recovered by the appropriate officer in respect of reasonable costs incurred in—astoring or insuring the property since it was seized or produced as mentioned in subsection (1) of that section;brealising the property.3If the sheriff makes a determination under this section the appropriate officer is entitled to payment of the amount under section 131(5A).4A determination under this section may be made on the same occasion as the section 131A order or on any later occasion; and more than one determination may be made in relation to any case.5In this section “appropriate officer” has the same meaning as in section 120A.<Addition ChangeId="key-4ab4b1a9edd48528c1df8446858c96f4-1522160805649" CommentaryRef="key-4ab4b1a9edd48528c1df8446858c96f4">Sections </Addition><Addition ChangeId="key-4ab4b1a9edd48528c1df8446858c96f4-1522160805649" CommentaryRef="key-4ab4b1a9edd48528c1df8446858c96f4"><Repeal ChangeId="key-82413a7970bea7032d41bbdacfa0f74a-1702398435637" CommentaryRef="key-82413a7970bea7032d41bbdacfa0f74a" RetainText="true" SubstitutionRef="key-82413a7970bea7032d41bbdacfa0f74a-1702398435638">131A and</Repeal></Addition> <Addition ChangeId="key-4ab4b1a9edd48528c1df8446858c96f4-1522160805649" CommentaryRef="key-4ab4b1a9edd48528c1df8446858c96f4"><Addition ChangeId="key-82413a7970bea7032d41bbdacfa0f74a-1702398435638" CommentaryRef="key-82413a7970bea7032d41bbdacfa0f74a">131ZB to</Addition></Addition><Addition ChangeId="key-4ab4b1a9edd48528c1df8446858c96f4-1522160805649" CommentaryRef="key-4ab4b1a9edd48528c1df8446858c96f4"> 131B: appeals</Addition>131C1If a sheriff decides not to make an order under section 131A 131A(3), an appropriate officer may appeal to the Court of Session.1AIf a sheriff decides not to make an order under section 131ZB(3) or 131AA(2), the prosecutor may appeal to the Court of Session.2If a sheriff makes an order under section 131A 131ZB(3), 131A(3) or 131AA(2), a person affected by the order may appeal to the Court of Session.3But the person mentioned in section 131A(2)(a) 131ZB(2)(a), 131A(2)(a) or 131AA(2)(a) (as applicable) may not appeal.4An appropriate officer may appeal to the Court of Session against—aa determination made by a sheriff under section 131B;ba decision by a sheriff not to make a determination under that section.5An appeal under this section must be made before the end of the period of 21 days starting with the day on which the decision or (as the case may be) the order was made.6On an appeal under this section the Court of Session may—aconfirm, quash or vary the decision or (as the case may be) the order, orbmake such order as Court of Session believes is appropriate.7In this section “appropriate officer” has the same meaning as in section 120A.<Addition ChangeId="key-4ab4b1a9edd48528c1df8446858c96f4-1522160805649" CommentaryRef="key-4ab4b1a9edd48528c1df8446858c96f4">Proceeds of realisation</Addition>131D1This section applies to sums which—aare in the hands of an appropriate officer, andbare the proceeds of the realisation of property under section 131ZB or 131A.2The sums must be applied as follows—afirst, they must be applied in payment of such expenses incurred by a person acting as an insolvency practitioner as are payable under this subsection by virtue of section 432;bsecond, they must be applied in making any payments directed by the sheriff;cthird, they must be paid to the appropriate clerk of court on account of the amount payable under the confiscation order.3If the amount payable under the confiscation order has been fully paid and any sums remain in the appropriate officer's hands, the appropriate officer must distribute them—aamong such persons who held (or hold) interests in the property represented by the proceeds as the sheriff directs, andbin such proportions as the sheriff directs.4Before making a direction under subsection (3) the sheriff must give persons who held (or hold) interests in the property a reasonable opportunity to make representations to the sheriff.5In this section—a“appropriate officer” has the same meaning as in section 120A;b“appropriate clerk of court” means the sheriff clerk of the sheriff court responsible for enforcing the confiscation order under section 211 of the Procedure Act as applied by section 118(1).Exercise of powers<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/><CommentaryRef Ref="key-a454ab2e7903a99c2e733b17b67f9e8b"/> Powers of court and administrator <Addition ChangeId="key-d594f106ff708919e1f25cda5c440c45-1522158238856" CommentaryRef="key-d594f106ff708919e1f25cda5c440c45">etc</Addition> 1321This section applies to—athe powers conferred on a court by sections 119 to 131D, 134 to 136 and Schedule 3;bthe powers of an administrator appointed under section 125 or 128(3).cthe powers conferred on appropriate officers by sections 127C to 127L;dthe powers conferred on senior officers by section 127G.2The powers—amust be exercised with a view to the value for the time being of realisable property being made available (by the property’s realisation) for satisfying any confiscation order that has been or may be made against the accused;bmust be exercised, in a case where a confiscation order has not been made, with a view to securing that there is no diminution in the value of realisable property or of the proceeds of realisation;cmust be exercised without taking account of any obligation of the accused or a recipient of a tainted gift if the obligation conflicts with the object of satisfying any confiscation order that has been or may be made against the accused;dmay be exercised in respect of a debt owed by the Crown.2ASubsection (2)(a) does not apply to—athe power conferred on a court by paragraph (d) of section 128(6) (which enables the court to give an administrator the power to destroy cryptoassets),ba power conferred on an administrator by virtue of that paragraph, orcthe power conferred on the sheriff by section 131AA (power to order destruction of cryptoassets).3Subsection (2) has effect subject to the following rules—athe powers must be exercised with a view to allowing a person other than the accused or a recipient of a tainted gift to retain or recover the value of any interest held by him;bin the case of realisable property held by a recipient of a tainted gift, the powers must be exercised with a view to realising no more than the value for the time being of the gift;cin a case where a confiscation order has not been made against the accused, property must not be realised if the court so orders under subsection (4).4If on an application by the accused or by the recipient of a tainted gift the court decides that property cannot be replaced it may order that it must not be sold.5An order under subsection (4) may be revoked or varied.Administrators: general<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Protection of administrators1331If an administrator appointed under section 125 or 128(3)—atakes action in relation to property which is not realisable property,bwould be entitled to take the action if it were realisable property, andcbelieves on reasonable grounds that he is entitled to take the action,he is not liable to any person in respect of any loss or damage resulting from the action, except so far as the loss or damage is caused by his negligence.2Subsection (3) applies if an administrator incurs expenses in the exercise of his functions at a time when—aa confiscation order has not been made, orba confiscation order has been made but the administrator has recovered no money.3As soon as is practicable after they have been incurred the expenses must be reimbursed by the Lord Advocate.4Subsection (5) applies if—aan amount is due in respect of the administrator’s remuneration and expenses, butbnothing (or not enough) is available to be applied in payment of them under section 131(4).5The remuneration and expenses must be paid (or must be paid to the extent of the shortfall) by the Lord Advocate.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Protection of persons affected1341This section applies where an administrator is appointed under section 125 or 128(3).2The following persons may apply to the court—aany person affected by action taken by the administrator;bany person who may be affected by action the administrator proposes to take.3On an application under this section the court may make such order as it thinks appropriate.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Recall and variation of order1351The prosecutor, an administrator and any other person affected by an order made under section 125 or 128 may apply to the court to vary or recall the order.2On an application under this section the court—amay vary the order;bmay recall the order.3But in the case of an order under section 125—aif the condition in section 119 which was satisfied was that proceedings were started or an application was made, the court must recall the order on the conclusion of the proceedings or of the application (as the case may be);bif the condition which was satisfied was that an investigation was started or an application was to be made, the court must recall the order if within a reasonable time proceedings for the offence are not started or the application is not made (as the case may be).<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Appeals1361If on an application for an order under section 125 or 128 the court decides not to make one, the prosecutor may appeal to the Court of Session against the decision.2If the court makes an order under section 125 or 128 the following persons may appeal to the Court of Session in respect of the court’s decision—athe prosecutor;bany person affected by the order.3If on an application for an order under section 134 the court decides not to make one, the person who applied for the order may appeal to the Court of Session against the decision.4If the court makes an order under section 134, the following persons may appeal to the Court of Session in respect of the court’s decision—athe person who applied for the order;bany person affected by the order;cthe administrator.5The following persons may appeal to the Court of Session against a decision of the court on an application under section 135—athe person who applied for the order in respect of which the application was made;bany person affected by the court’s decision;cthe administrator.6On an appeal under this section the Court of Session may—aconfirm the decision, orbmake such order as it believes is appropriate.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Administrators: further provision137Schedule 3, which makes further provision about administrators appointed under section 125 and 128(3), has effect.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Administrators: restriction on proceedings and remedies1381Where an administrator is appointed under section 128, the court may sist any action, execution or other legal process in respect of the property to which the order appointing the administrator relates.2If a court (whether the Court of Session or any other court) in which proceedings are pending in respect of any property is satisfied that an application has been made for the appointment of an administrator or that an administrator has been appointed in relation to that property, the court may either sist the proceedings or allow them to continue on any terms it thinks fit.3Before exercising any power conferred by subsection (2) the court must give an opportunity to be heard to—athe prosecutor;bif appointed, the administrator.Compensation<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Serious default1391If the following three conditions are satisfied the court may order the payment of such compensation as it thinks is just.2The first condition is satisfied if a criminal investigation has been instituted with regard to an offence and proceedings are not instituted for the offence.3The first condition is also satisfied if proceedings for an offence are instituted against a person and—athey do not result in his conviction for the offence, orbhe is convicted of the offence but the conviction is quashed or he is pardoned in respect of it.4If subsection (2) applies the second condition is that—ain the criminal investigation there has been a serious default by a person mentioned in subsection (9), andbthe investigation would not have continued if the default had not occurred.5If subsection (3) applies the second condition is that—ain the criminal investigation with regard to the offence or in its prosecution there has been a serious default by a person mentioned in subsection (9), andbthe proceedings would not have been instituted or continued if the default had not occurred.6The third condition is that an application is made under this section by a person who held realisable property and has suffered loss in consequence of anything done in relation to it by or in pursuance of an order under this Part.7The offence referred to in subsection (2) may be one of a number of offences with regard to which the investigation is instituted.8The offence referred to in subsection (3) may be one of a number of offences for which the proceedings are instituted.9Compensation under this section is payable to the applicant and—aif the person in default was a constable of a police force (within the meaning of the Police (Scotland) Act 1967 (c. 77)), the compensation is payable by the Scottish Police Authority;aaif the person in default was a constable of the Police Service of Scotland, the compensation is payable by the Scottish Police Authority,bif the person in default was a constable not falling within paragraph (a), the compensation is payable by the body under whose authority he acts;cif the person in default was a procurator fiscal or was acting on behalf of the Lord Advocate, the compensation is payable by the Lord Advocate;caif the person in default was a National Crime Agency officer, the compensation is payable by the National Crime Agency;dif the person in default was a customs officer, the compensation is payable by the Commissioners of Customs and Excise;eif the person in default was an officer of the Commissioners of Inland Revenue, the compensation is payable by those Commissioners.10Nothing in this section affects any delictual liability in relation to a serious default.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Confiscation order varied or discharged1401This section applies if—athe court varies a confiscation order under section 113 or discharges one under section 114, andban application is made to the court by a person who held realisable property and has suffered loss as a result of the making of the order.2The court may order the payment to the applicant of such compensation as it believes is just.3Compensation payable under this section is payable by the Lord Advocate.Enforcement abroad<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Enforcement abroad1411This section applies if—aany of the conditions in section 119 are satisfied,bthe prosecutor believes that realisable property is situated in a country or territory outside the United Kingdom (the receiving country), andcthe prosecutor sends a request for assistance to the Secretary of State with a view to it being forwarded under this section.2In a case where no confiscation order has been made, a request for assistance is a request to the government of the receiving country to secure that any person is prohibited from dealing with realisable property.3In a case where a confiscation order has been made and has not been satisfied, discharged or quashed, a request for assistance is a request to the government of the receiving country to secure that—aany person is prohibited from dealing with realisable property,brealisable property is realised and the proceeds are applied in accordance with the law of the receiving country.4No request for assistance may be made for the purposes of this section in a case where a confiscation order has been made and has been satisfied, discharged or quashed.5If the Secretary of State believes it is appropriate to do so he may forward the request for assistance to the government of the receiving country.6If property is realised in pursuance of a request under subsection (3) the amount ordered to be paid under the confiscation order must be taken to be reduced by an amount equal to the proceeds of the realisation.7A certificate purporting to be issued by or on behalf of the requested government is sufficient evidence of the facts it states if it states—athat the property has been realised in pursuance of a request under subsection (3),bthe date of realisation, andcthe proceeds of realisation.8If the proceeds of realisation made in pursuance of a request under subsection (3) are expressed in a currency other than sterling, they must be taken to be the sterling equivalent calculated in accordance with the rate of exchange prevailing at the end of the day of realisation.Interpretation<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Criminal lifestyle1421An accused has a criminal lifestyle if (and only if) the offence (or any of the offences) concerned satisfies any of these tests—ait is specified in Schedule 4;bit constitutes conduct forming part of a course of criminal activity;cit is an offence committed over a period of at least six months and the accused has benefited from the conduct which constitutes the offence.2Conduct forms part of a course of criminal activity if the accused has benefited from the conduct and—ain the proceedings in which he was convicted he was convicted of three or more other offences, each of three or more of them constituting conduct from which he has benefited, orbin the period of six years ending with the day when those proceedings were instituted (or, if there is more than one such day, the earliest day) he was convicted on at least two separate occasions of an offence constituting conduct from which he has benefited.3But an offence does not satisfy the test in subsection (1)(b) or (c) unless the accused obtains relevant benefit of not less than £1000.4Relevant benefit for the purposes of subsection (1)(b) is—abenefit from conduct which constitutes the offence;bbenefit from any other conduct which forms part of the course of criminal activity and which constitutes an offence of which the accused has been convicted.5Relevant benefit for the purposes of subsection (1)(c) is benefit from conduct which constitutes the offence.6The Scottish Ministers may by order amend Schedule 4.7The Scottish Ministers may by order vary the amount for the time being specified in subsection (3).<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Conduct and benefit1431Criminal conduct is conduct which—aconstitutes an offence in Scotland, orbwould constitute such an offence if it had occurred in Scotland.2General criminal conduct of the accused is all his criminal conduct, and it is immaterial—awhether conduct occurred before or after the passing of this Act;bwhether property constituting a benefit from conduct was obtained before or after the passing of this Act.3Particular criminal conduct of the accused is all his criminal conduct which falls within the following paragraphs—aconduct which constitutes the offence or offences concerned;bconduct which constitutes offences of which he was convicted in the same proceedings as those in which he was convicted of the offence or offences concerned.4A person benefits from conduct if he obtains property as a result of or in connection with the conduct.5If a person obtains a pecuniary advantage as a result of or in connection with conduct, he is to be taken to obtain as a result of or in connection with the conduct a sum of money equal to the value of the pecuniary advantage.6References to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained both in that connection and in some other.7If a person benefits from conduct his benefit is the value of the property obtained.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Tainted gifts and their recipients1441Subsections (2) and (3) apply if—ano court has made a decision as to whether the accused has a criminal lifestyle, orba court has decided that the accused has a criminal lifestyle.2A gift is tainted if it was made by the accused at any time after the relevant day.3A gift is also tainted if it was made by the accused at any time and was of property—awhich was obtained by the accused as a result of or in connection with his general criminal conduct, orbwhich (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.4Subsection (5) applies if a court has decided that an accused does not have a criminal lifestyle.5A gift is tainted if it was made by the accused at any time after—athe date on which the offence concerned was committed, orbif his particular criminal conduct consists of two or more offences and they were committed on different dates, the earliest of those dates.6For the purposes of subsection (5) an offence which is a continuing offence is committed on the first occasion when it is committed.7A gift may be a tainted gift whether it was made before or after the passing of this Act.8The relevant day is the first day of the period of six years ending with—athe day when proceedings for the offence concerned were instituted against the accused, orbif there are two or more offences and proceedings for them were instituted on different days, the earliest of those days.9If 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.10If subsection (9) applies the property given is to be treated as such share in the property transferred as is represented by the fraction—awhose numerator is the difference between the two values mentioned in subsection (9), andbwhose denominator is the value of the property at the time of the transfer.11References to a recipient of a tainted gift are to a person to whom the accused has (whether directly or indirectly) made the gift.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Value: the basic rule1451This section applies for the purpose of deciding the value at any time of property then held by a person.2Its value is the market value of the property at that time.3But if at that time another person holds an interest in the property its value, in relation to the person mentioned in subsection (1), is the market value of his interest at that time ignoring any charging order under a provision listed in subsection (4).4The provisions are—asection 9 of the Drug Trafficking Offences Act 1986 (c. 32);bsection 78 of the Criminal Justice Act 1988 (c. 33);cArticle 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 199/2588 (N.I. 17));dsection 27 of the Drug Trafficking Act 1994 (c. 37);eArticle 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)).5This section has effect subject to sections 146 and 147.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Value of property obtained from conduct1461This section applies for the purpose of deciding the value of property obtained by a person as a result of or in connection with his criminal conduct; and the material time is the time the court makes its decision.2The value of the property at the material time is the greater of the following—athe value of the property (at the time the person obtained it) adjusted to take account of later changes in the value of money;bthe value (at the material time) of the property found under subsection (3).3The property found under this subsection is—aif the person holds the property obtained, that property;bif he holds no part of the property obtained, any property which directly or indirectly represents it in his hands;cif he holds part of the property obtained, that part and any property which directly or indirectly represents the other part in his hands.4The references in subsection (2)(a) and (b) to the value are to the value found in accordance with section 145.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Value of tainted gifts1471The value at any time (the material time) of a tainted gift is the greater of the following—athe value (at the time of the gift) of the property given, adjusted to take account of later changes in the value of money;bthe value (at the material time) of the property found under subsection (2).2The property found under this subsection is—aif the recipient holds the property given, that property;bif the recipient holds no part of the property given, any property which directly or indirectly represents it in his hands;cif the recipient holds part of the property given, that part and any property which directly or indirectly represents the other part in his hands.3The references in subsection (1)(a) and (b) to the value are to the value found in accordance with section 145.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Free property1481Property is free unless it falls within subsection (2) or (3).2 Property falls within this subsection if an order is in force in respect of it under—asection 27 of the Misuse of Drugs Act 1971 (c. 38) (forfeiture orders),bArticle 11 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15) (deprivation orders),cPart 2 of the Proceeds of Crime (Scotland) Act 1995 (c. 43) (forfeiture of property used in crime),dsection 143 of the Powers of Criminal Courts (Sentencing) Act 2000 (c. 6) or Chapter 4 of Part 7 of the Sentencing Code (deprivation orders),esection 23 , 23A or 111 of the Terrorism Act 2000 (c. 11) (forfeiture orders), ... eaparagraph 3(2), 6(2), 10D(1), 10G(2), 10J(3), 10S(2) , 10Z2(3), 10Z7AG(1), 10Z7BB(2), 10Z7CA(3), 10Z7CE(3) or 10Z7DG(3) of Schedule 1 to the Anti-terrorism, Crime and Security Act 2001, orfsection 245A, 246, 255A, 256, 266, 295(2) , 298(2), 303L(1), 303O(3), 303R(3), 303Z3, 303Z14(4), 303Z32(1), 303Z37(2), 303Z41(4), 303Z45(3) or 303Z60(4) of this Act.3Property falls within this subsection if—ait has been forfeited in pursuance of a forfeiture notice under section 297A or an account forfeiture notice under section 303Z9;bit is detained under section 297C 297D , 298(4) or 303O(9).bait is detained under section 303Z30, 303Z31 or 303Z32 in a case where section 303Z42(2) applies;bbit is detained under section 303Z57 or 303Z58 in a case where section 303Z60(6) applies;cit is the forfeitable property in relation to an order under section 303Q(1) or 303Z44(1).dit has been forfeited in pursuance of a cash forfeiture notice under paragraph 5A of Schedule 1 to the Anti-terrorism, Crime and Security Act 2001 or an account forfeiture notice under paragraph 10W of that Schedule;eit is detained under paragraph 5B, 5C, 9A or 10G(7) of that Schedule;eait is detained under paragraph 10Z7AE, 10Z7AF or 10Z7AG of that Schedule in a case where paragraph 10Z7CB(2) of that Schedule applies;ebit is detained under paragraph 10Z7DD or 10Z7DE of that Schedule in a case where paragraph 10Z7DG(5) of that Schedule applies;fit is the forfeitable property in relation to an order under paragraph 10I(1) or 10Z7CD(1) of that Schedule.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Realisable property149Realisable property is—aany free property held by the accused;bany free property held by the recipient of a tainted gift.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Property: general provisions1501Property is all property wherever situated and includes—amoney;ball forms of property whether heritable or moveable and whether corporeal or incorporeal.2The following rules apply in relation to property—aproperty is held by a person if he holds an interest in it;bproperty is obtained by a person if he obtains an interest in it;cproperty is transferred by one person to another if the first one transfers or grants an interest in it to the second;dreferences to property held by a person include references to his property vested in his ... trustee in bankruptcy or liquidatoror in the trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016), of his estate; ereferences to an interest held by a person beneficially in property include references to an interest which would be held by him beneficially if the property were not so vested;freferences to an interest, in relation to land in England, Wales or Northern Ireland, are to any legal estate or equitable interest or power;greferences to an interest, in relation to land in Scotland, are to any estate, interest, servitude or other heritable right in or over land, including a heritable security;hreferences to an interest, in relation to property other than land, include references to a right (including a right to possession).<Addition ChangeId="key-854ee8f9a83f34729a5136b7198afe26-1702400088146" CommentaryRef="key-854ee8f9a83f34729a5136b7198afe26">Cryptoassets etc</Addition>150A1“Cryptoasset” means a cryptographically secured digital representation of value or contractual rights that uses a form of distributed ledger technology and can be transferred, stored or traded electronically.2“Crypto wallet” means—asoftware,bhardware,ca physical item, ordany combination of the things mentioned in paragraphs (a) to (c),which is used to store the cryptographic private key that allows cryptoassets to be accessed.3“Cryptoasset-related item” has the meaning given in section 127C(5B).4The circumstances in which a cryptoasset is taken to be “destroyed” include circumstances where it is—adisposed of,btransferred, orcotherwise dealt with,in such a way as to ensure, or to make it virtually certain, that it will not be the subject of any further transactions or be dealt with again in any other way.5The Secretary of State may by regulations amend the definitions of “cryptoasset” and “crypto wallet” in this section.6The Secretary of State must consult the Scottish Ministers before making regulations under subsection (5).<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Proceedings1511Proceedings for an offence are instituted against a person—aon his arrest without warrant;bwhen he is charged with the offence without being arrested;cwhen a warrant to arrest him is granted;dwhen a warrant to cite him is granted;ewhen he first appears on petition or when an indictment or complaint is served on him.2If more than one time is found under subsection (1) in relation to proceedings they are instituted at the earliest of those times.3Proceedings for an offence are concluded when—athe trial diet is deserted simpliciter,bthe accused is acquitted or, under section 65 or 147 of the Procedure Act, discharged or liberated,cthe court sentences the accused without making a confiscation order and without postponing a decision as regards making such an order,dthe court decides, after such a postponement, not to make a confiscation order,ethe accused’s conviction is quashed, orfthe accused is pardoned.4If a confiscation order is made against the accused in proceedings for an offence, the proceedings are concluded—awhen the order is satisfied or discharged, orbwhen the order is quashed and there is no further possibility of an appeal against the decision to quash the order.5If—athe accused is convicted in proceedings for an offence but the court decides not to make a confiscation order against him, andbon appeal under section 108(1)(ca) or 175(4)(ca) of the Procedure Act, the High Court of Justiciary refuses the appeal,the proceedings are concluded on the determination of the appeal.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Applications1521An application under section 104, 105, 111 or 112 is concluded—ain a case where the court decides not to make a confiscation order against the accused, when it makes the decision;bin a case where a confiscation order is made against him as a result of the application, when the order is satisfied or discharged, or when the order is quashed and there is no further possibility of an appeal against the decision to quash the order;cin a case where the application is withdrawn, when the prosecutor notifies the withdrawal to the court to which the application was made.2An application under section 106 or 107 is concluded—ain a case where the court decides not to vary the confiscation order concerned, when it makes the decision;bin a case where the court varies the confiscation order as a result of the application, when the order is satisfied or discharged, or when the order is quashed and there is no further possibility of an appeal against the decision to quash the order;cin a case where the application is withdrawn, when the prosecutor notifies the withdrawal to the court to which the application was made.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Satisfaction of confiscation orders1531A confiscation order is satisfied—awhen no amount is due under it;b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2A confiscation order is subject to appeal until there is no further possibility of an appeal on which the order could be varied or quashed....<Addition ChangeId="key-9aa5f7cd81d389f588c591b01a217ff7-1522161013429" CommentaryRef="key-9aa5f7cd81d389f588c591b01a217ff7">No further possibility of appeal</Addition>153A1The following rule applies for the purposes of construing any provision of this Part which refers to there being no further possibility of—aan appeal against (or review of) a decision of a court, orban appeal on which an order of a court could be varied or quashed.2Any power—ato allow an appeal (or review) out of time, orbto extend the time for applying for leave to appeal,must be ignored.<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Other interpretative provisions1541In this Part—“accused” means a person against whom proceedings for an offence have been instituted (whether or not he has been convicted);“clerk of court” includes the sheriff clerk;“confiscation order” means an order under section 92;“conviction”, in relation to an offence, includes a finding that the offence has been committed;“court” must be construed in accordance with sections 92(13) and 119(10);“criminal investigation” means an investigation which police officers or other persons have a duty to conduct with a view to it being ascertained whether a person should be charged with an offence;“the Procedure Act” means the Criminal Procedure (Scotland) Act 1995 (c. 46);“restraint order” means an order under section 120.2A reference to the offence (or offences) concerned must be construed in accordance with section 92(12).3A reference to sentencing the accused for an offence includes a reference to dealing with him otherwise in respect of the offence.General<CommentaryRef Ref="key-d59f6c2a9c42161ca1815c0c61d9e1f6"/> Rules of court1551Provision may be made by act of sederunt as to—agiving notice or serving any document for the purposes of this Part;bthe accountant of court’s functions under Schedule 3;cthe accounts to be kept by the administrator in relation to the exercise of his functions.2Subsection (1) is without prejudice to section 32 of the Sheriff Courts (Scotland) Act 1971 (c. 58) or section 5 of the Court of Session Act 1988 (c. 36).Part 4Confiscation: Northern IrelandConfiscation orders<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Making of order1561The Crown Court must proceed under this section if the following two conditions are satisfied.2The first condition is that a defendant falls within either of the following paragraphs—ahe is convicted of an offence or offences in proceedings before the Crown Court;bhe is committed to the Crown Court in respect of an offence or offences under section 218 below (committal with a view to a confiscation order being considered).3The second condition is that—athe prosecutor ... asks the court to proceed under this section, orbthe court believes it is appropriate for it to do so.4The court must proceed as follows—ait must decide whether the defendant has a criminal lifestyle;bif it decides that he has a criminal lifestyle it must decide whether he has benefited from his general criminal conduct;cif it decides that he does not have a criminal lifestyle it must decide whether he has benefited from his particular criminal conduct.5If the court decides under subsection (4)(b) or (c) that the defendant has benefited from the conduct referred to it must—adecide the recoverable amount, andbmake an order (a confiscation order) requiring him to pay that amount. Paragraph (b) applies only if, or to the extent that, it would not be disproportionate to require the defendant to pay the recoverable amount. 6But the court must treat the duty in subsection (5) as a power if it believes that any victim of the conduct has at any time started or intends to start proceedings against the defendant in respect of loss, injury or damage sustained in connection with the conduct.7The court must decide any question arising under subsection (4) or (5) on a balance of probabilities.8The first condition is not satisfied if the defendant absconds (but section 177 may apply).9References in this Part to the offence (or offences) concerned are to the offence (or offences) mentioned in subsection (2).<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Recoverable amount1571The recoverable amount for the purposes of section 156 is an amount equal to the defendant’s benefit from the conduct concerned.2But if the defendant shows that the available amount is less than that benefit the recoverable amount is—athe available amount, orba nominal amount, if the available amount is nil.3But if section 156(6) applies the recoverable amount is such amount as—athe court believes is just, butbdoes not exceed the amount found under subsection (1) or (2) (as the case may be).4In calculating the defendant’s benefit from the conduct concerned for the purposes of subsection (1), the following must be ignored— aany property in respect of which a recovery order is in force under section 266,bany property which has been forfeited in pursuance of a forfeiture notice under section 297A or an account forfeiture notice under section 303Z9, ...cany property in respect of which a forfeiture order is in force under section 298(2) , 303O(3), 303R(3) , 303Z14(4), 303Z41(4), 303Z45(3) or 303Z60(4) , anddany property which is the forfeitable property in relation to an order under section 303Q(1) or 303Z44(1).5If the court decides the available amount, it must include in the confiscation order a statement of its findings as to the matters relevant for deciding that amount.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Defendant’s benefit1581If the court is proceeding under section 156 this section applies for the purpose of—adeciding whether the defendant has benefited from conduct, andbdeciding his benefit from the conduct.2The court must—atake account of conduct occurring up to the time it makes its decision;btake account of property obtained up to that time.3Subsection (4) applies if—athe conduct concerned is general criminal conduct,ba confiscation order mentioned in subsection (5) has at an earlier time been made against the defendant, andchis benefit for the purposes of that order was benefit from his general criminal conduct.4His benefit found at the time the last confiscation order mentioned in subsection (3)(c) was made against him must be taken for the purposes of this section to be his benefit from his general criminal conduct at that time.5If the conduct concerned is general criminal conduct the court must deduct the aggregate of the following amounts—athe amount ordered to be paid under each confiscation order previously made against the defendant;bthe amount ordered to be paid under each confiscation order previously made against him under any of the provisions listed in subsection (7).6But subsection (5) does not apply to an amount which has been taken into account for the purposes of a deduction under that subsection on any earlier occasion.7These are the provisions—athe Drug Trafficking Offences Act 1986 (c. 32);bPart 1 of the Criminal Justice (Scotland) Act 1987 (c. 41);cPart 6 of the Criminal Justice Act 1988 (c. 33);dthe Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17));ePart 1 of the Drug Trafficking Act 1994 (c. 37);fPart 1 of the Proceeds of Crime (Scotland) Act 1995 (c. 43);gthe Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9));hPart 2 or 3 of this Act.8The reference to general criminal conduct in the case of a confiscation order made under any of the provisions listed in subsection (7) is a reference to conduct in respect of which a court is required or entitled to make one or more assumptions for the purpose of assessing a person’s benefit from the conduct.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Available amount1591For the purposes of deciding the recoverable amount, the available amount is the aggregate of—athe total of the values (at the time the confiscation order is made) of all the free property then held by the defendant minus the total amount payable in pursuance of obligations which then have priority, andbthe total of the values (at that time) of all tainted gifts.2An obligation has priority if it is an obligation of the defendant—ato pay an amount due in respect of a fine or other order of a court which was imposed or made on conviction of an offence and at any time before the time the confiscation order is made, orbto pay a sum which would be included among the preferential debts if the defendant’s bankruptcy had commenced on the date of the confiscation order or his winding up had been ordered on that date.3“Preferential debts” has the meaning given by Article 346 of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)).<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Assumptions to be made in case of criminal lifestyle1601If the court decides under section 156 that the defendant has a criminal lifestyle it must make the following four assumptions for the purpose of—adeciding whether he has benefited from his general criminal conduct, andbdeciding his benefit from the conduct.2The first assumption is that any property transferred to the defendant at any time after the relevant day was obtained by him—aas a result of his general criminal conduct, andbat the earliest time he appears to have held it.3The second assumption is that any property held by the defendant at any time after the date of conviction was obtained by him—aas a result of his general criminal conduct, andbat the earliest time he appears to have held it.4The third assumption is that any expenditure incurred by the defendant at any time after the relevant day was met from property obtained by him as a result of his general criminal conduct.5The fourth assumption is that, for the purpose of valuing any property obtained (or assumed to have been obtained) by the defendant, he obtained it free of any other interests in it.6But the court must not make a required assumption in relation to particular property or expenditure if—athe assumption is shown to be incorrect, orbthere would be a serious risk of injustice if the assumption were made.7If the court does not make one or more of the required assumptions it must state its reasons.8The relevant day is the first day of the period of six years ending with—athe day when proceedings for the offence concerned were started against the defendant, orbif there are two or more offences and proceedings for them were started on different days, the earliest of those days.9But if a confiscation order mentioned in section 158(3)(c) has been made against the defendant at any time during the period mentioned in subsection (8)—athe relevant day is the day when the defendant’s benefit was calculated for the purposes of the last such confiscation order;bthe second assumption does not apply to any property which was held by him on or before the relevant day.10The date of conviction is—athe date on which the defendant was convicted of the offence concerned, orbif there are two or more offences and the convictions were on different dates, the date of the latest.<Addition ChangeId="key-0d2613348d6a964d706d03c3b51d89bb-1522161881376" CommentaryRef="key-0d2613348d6a964d706d03c3b51d89bb">Determination of extent of defendant's interest in property</Addition>160A1Where it appears to a court making a confiscation order that—athere is property held by the defendant that is likely to be realised or otherwise used to satisfy the order, andba person other than the defendant holds, or may hold, an interest in the property,the court may, if it thinks it appropriate to do so, determine the extent (at the time the confiscation order is made) of the defendant's interest in the property.2The court must not exercise the power conferred by subsection (1) unless it gives to anyone who the court thinks is or may be a person holding an interest in the property a reasonable opportunity to make representations to it.3A determination under this section is conclusive in relation to any question as to the extent of the defendant's interest in the property that arises in connection with—athe realisation or destruction of the property, or the transfer of an interest in the property, with a view to satisfying the confiscation order, orbany action or proceedings taken for the purposes of any such realisation or transfer.4Subsection (3)—ais subject to section 199(8B), andbdoes not apply in relation to a question that arises in proceedings before the Court of Appeal or the Supreme Court.5In this Part, the “extent” of the defendant's interest in property means the proportion that the value of the defendant's interest in it bears to the value of the property itself.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/><Substitution ChangeId="key-208b34e624542ff86d7428e16b1c030d-1522744684536" CommentaryRef="key-208b34e624542ff86d7428e16b1c030d"> Time for payment</Substitution>1611Unless subsection (2) applies, the full amount ordered to be paid under a confiscation order must be paid on the day on which the order is made.2If the court making the confiscation order is satisfied that the defendant is unable to pay the full amount on that day, it may make an order requiring whatever cannot be paid on that day to be paid—ain a specified period, orbin specified periods each of which relates to a specified amount.3A specified period—amust start with the day on which the confiscation order is made, andbmust not exceed three months.4If—awithin any specified period the defendant applies to the Crown Court for that period to be extended, andbthe court is satisfied that, despite having made all reasonable efforts, the defendant is unable to pay the amount to which the specified period relates within that period,the court may make an order extending the period (for all or any part or parts of the amount in question).5An extended period—amust start with the day on which the confiscation order is made, andbmust not exceed six months.6An order under subsection (4)—amay be made after the end of the specified period to which it relates, butbmust not be made after the end of the period of six months starting with the day on which the confiscation order is made.7Periods specified or extended under this section must be such that, where the court believes that a defendant will by a particular day be able—ato pay the amount remaining to be paid, orbto pay an amount towards what remains to be paid,that amount is required to be paid no later than that day.8The court must not make an order under subsection (2) or (4) unless it gives the prosecutor an opportunity to make representations.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/><CommentaryRef Ref="key-8f36befb1a0a729f39ff83a5746a9374"/><CommentaryRef Ref="key-c17adb1df6d097eff0772533ee9e24f5"/> Interest on unpaid sums1621If any amount required to be paid by a person under a confiscation order is not paid when it is required to be paid, he must pay interest on that amount for the period for which it remains unpaid.2The rate of interest is the same rate as that for the time being applying to a money judgment of the High Court.3If—aan application has been made under section 161(4) for a specified period to be extended,bthe application has not been determined by the court, andcthe period of six months starting with the day on which the confiscation order was made has not ended,the amount on which interest is payable under this section does not include the amount to which the specified period relates.4In applying this Part the amount of the interest must be treated as part of the amount to be paid under the confiscation order.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/><CommentaryRef Ref="key-8f36befb1a0a729f39ff83a5746a9374"/><CommentaryRef Ref="key-c17adb1df6d097eff0772533ee9e24f5"/> Effect of order on court’s other powers1631If the court makes a confiscation order it must proceed as mentioned in subsections (2) and (4) in respect of the offence or offences concerned.2The court must take account of the confiscation order before—ait imposes a fine on the defendant, orbit makes an order falling within subsection (3).3These orders fall within this subsection—aan order involving payment by the defendant, other than an order under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders);ban order under section 27 of the Misuse of Drugs Act 1971 (c. 38) (forfeiture orders);can order under Article 11 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (deprivation orders);dan order under section 23 or 23A or 111 of the Terrorism Act 2000 (c. 11) (forfeiture orders).4Subject to subsection (2), the court must leave the confiscation order out of account in deciding the appropriate sentence for the defendant.5Subsection (6) applies if—aa court makes a confiscation order and one or both of an order for the payment of compensation under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15) and a slavery and trafficking reparation order under Schedule 2 to the Human Trafficking and Exploitation (Criminal Justice and Support for Victims) Act (Northern Ireland) 2015, ) against the same person in the same proceedings, andbthe court believes he will not have sufficient means to satisfy all the orders in full.6In such a case the court must direct that so much as it specifies of the amount (or amounts) payable under the other order (or orders) mentioned in subsection (5)(a) is to be paid out of any sums recovered under the confiscation order; and the amount it specifies must be the amount it believes will not be recoverable because of the insufficiency of the person’s means.<Addition ChangeId="key-37c28ddb588e05bef0eac058a37da936-1522162169660" CommentaryRef="key-37c28ddb588e05bef0eac058a37da936">Orders for securing compliance with confiscation order</Addition>163A1This section applies where the court makes a confiscation order.2The court may make such order as it believes is appropriate for the purpose of ensuring that the confiscation order is effective (a “compliance order”).3The court must consider whether to make a compliance order—aon the making of the confiscation order, andbif it does not make a compliance order then, at any later time (while the confiscation order is still in effect) on the application of the prosecutor.4In considering whether to make a compliance order, the court must, in particular, consider whether any restriction or prohibition on the defendant's travel outside the United Kingdom ought to be imposed for the purpose mentioned in subsection (2).5The court may discharge or vary a compliance order on an application made by—athe prosecutor;bany person affected by the order.<Addition ChangeId="key-37c28ddb588e05bef0eac058a37da936-1522162169660" CommentaryRef="key-37c28ddb588e05bef0eac058a37da936">Appeals against orders under section 163A</Addition>163B1If on an application under section 163A(3)(b) the Crown Court decides not to make a compliance order, the prosecutor may appeal to the Court of Appeal against the decision.2The following persons may appeal to the Court of Appeal in respect of the Crown Court's decision to make, discharge or vary a compliance order—athe prosecutor;bany person affected by the order.3On an appeal under subsection (1) or (2) the Court of Appeal may—aconfirm the decision, orbmake such order as it believes is appropriate.4An appeal lies to the Supreme Court against a decision of the Court of Appeal under subsection (3).5An appeal under subsection (4) lies at the instance of any person who was a party to the proceedings before the Court of Appeal.6On an appeal under subsection (4) the Supreme Court may—aconfirm the decision of the Court of Appeal, orbmake such order as it believes is appropriate.7In this section “compliance order” means an order made under section 163A.Procedural matters<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Postponement1641The court may—aproceed under section 161 before it sentences the defendant for the offence (or any of the offences) concerned, orbpostpone proceedings under section 161 for a specified period.2A period of postponement may be extended.3A period of postponement (including one as extended) must not end after the permitted period ends.4But subsection (3) does not apply if there are exceptional circumstances.5The permitted period is the period of two years starting with the date of conviction.6But if—athe defendant appeals against his conviction for the offence (or any of the offences) concerned, andbthe period of three months (starting with the day when the appeal is determined or otherwise disposed of) ends after the period found under subsection (5),the permitted period is that period of three months.7A postponement or extension may be made—aon application by the defendant;bon application by the prosecutor ...;cby the court of its own motion.8If—aproceedings are postponed for a period, andban application to extend the period is made before it ends,the application may be granted even after the period ends.9The date of conviction is—athe date on which the defendant was convicted of the offence concerned, orbif there are two or more offences and the convictions were on different dates, the date of the latest.10References to appealing include references to applying under Article 146 of the Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26)) (statement of case).11A confiscation order must not be quashed only on the ground that there was a defect or omission in the procedure connected with the application for or the granting of a postponement.12But subsection (11) does not apply if before it made the confiscation order the court—aimposed a fine on the defendant;bmade an order falling within section 163(3);cmade an order under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders).<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Effect of postponement1651If the court postpones proceedings under section 156 it may proceed to sentence the defendant for the offence (or any of the offences) concerned.2In sentencing the defendant for the offence (or any of the offences) concerned in the postponement period the court must not—aimpose a fine on him,bmake an order falling within section 163(3), orcmake an order for the payment of compensation under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)).3If the court sentences the defendant for the offence (or any of the offences) concerned in the postponement period, after that period ends it may vary the sentence by—aimposing a fine on him,bmaking an order falling within section 163(3), orcmaking an order for the payment of compensation under Article 14 of the Criminal Justice (Northern Ireland) Order 1994.4But the court may proceed under subsection (3) only within the period of 28 days which starts with the last day of the postponement period.5For the purposes of—asection 16(1) of the Criminal Appeal (Northern Ireland) Act 1980 (c. 47) (time limit for notice of appeal or of application for leave to appeal), andbparagraph 1 of Schedule 3 to the Criminal Justice Act 1988 (c. 33) (time limit for notice of application for leave to refer a case under section 36 of that Act),the sentence must be regarded as imposed or made on the day on which it is varied under subsection (3).6If the court proceeds to sentence the defendant under subsection (1), section 156 has effect as if the defendant’s particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.7The postponement period is the period for which proceedings under section 156 are postponed.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Statement of information1661If the court is proceeding under section 156 in a case where section 156(3)(a) applies, the prosecutor ... must give the court a statement of information within the period the court orders.2If the court is proceeding under section 156 in a case where section 156(3)(b) applies and it orders the prosecutor to give it a statement of information, the prosecutor must give it such a statement within the period the court orders.3If the prosecutor ... believes the defendant has a criminal lifestyle the statement of information is a statement of matters the prosecutor ... believes are relevant in connection with deciding these issues—awhether the defendant has a criminal lifestyle;bwhether he has benefited from his general criminal conduct;chis benefit from the conduct.4A statement under subsection (3) must include information the prosecutor ... believes is relevant—ain connection with the making by the court of a required assumption under section 160;bfor the purpose of enabling the court to decide if the circumstances are such that it must not make such an assumption.5If the prosecutor ... does not believe the defendant has a criminal lifestyle the statement of information is a statement of matters the prosecutor ... believes are relevant in connection with deciding these issues—awhether the defendant has benefited from his particular criminal conduct;bhis benefit from the conduct.6If the prosecutor ... gives the court a statement of information—ahe may at any time give the court a further statement of information;bhe must give the court a further statement of information if it orders him to do so, and he must give it within the period the court orders.6AA statement of information (other than one to which subsection (6B) applies) must include any information known to the prosecutor which the prosecutor believes is or would be relevant for the purpose of enabling the court to decide—awhether to make a determination under section 160A, orbwhat determination to make (if the court decides to make one).6BIf the court has decided to make a determination under section 160A, a further statement of information under subsection (6)(b) must, if the court so orders, include specified information that is relevant to the determination.7If the court makes an order under this section it may at any time vary it by making another one.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Defendant’s response to statement of information1671If the prosecutor ... gives the court a statement of information and a copy is served on the defendant, the court may order the defendant—ato indicate (within the period it orders) the extent to which he accepts each allegation in the statement, andbso far as he does not accept such an allegation, to give particulars of any matters he proposes to rely on.2If the defendant accepts to any extent an allegation in a statement of information the court may treat his acceptance as conclusive of the matters to which it relates for the purpose of deciding the issues referred to in section 166(3) or (5) (as the case may be).3If the defendant fails in any respect to comply with an order under subsection (1) he may be treated for the purposes of subsection (2) as accepting every allegation in the statement of information apart from—aany allegation in respect of which he has complied with the requirement;bany allegation that he has benefited from his general or particular criminal conduct.4For the purposes of this section an allegation may be accepted or particulars may be given in a manner ordered by the court.5If the court makes an order under this section it may at any time vary it by making another one.6No acceptance under this section that the defendant has benefited from conduct is admissible in evidence in proceedings for an offence.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Provision of information by defendant1681This section applies if—athe court is proceeding under section 156 in a case where section 156(3)(a) applies, orbit is proceeding under section 156 in a case where section 156(3)(b) applies or it is considering whether to proceed.2For the purpose of obtaining information to help it in carrying out its functions (including functions under section 160A) the court may at any time order the defendant to give it information specified in the order.3An order under this section may require all or a specified part of the information to be given in a specified manner and before a specified date.4If the defendant fails without reasonable excuse to comply with an order under this section the court may draw such inference as it believes is appropriate.5Subsection (4) does not affect any power of the court to deal with the defendant in respect of a failure to comply with an order under this section.6If the prosecutor ... accepts to any extent an allegation made by the defendant—ain giving information required by an order under this section, orbin any other statement given to the court in relation to any matter relevant to deciding— ithe available amount under section 159, oriiwhether to make a determination under section 160A, or what determination to make (if the court decides to make one),the court may treat the acceptance as conclusive of the matters to which it relates.7For the purposes of this section an allegation may be accepted in a manner ordered by the court.8If the court makes an order under this section it may at any time vary it by making another one.9No information given under this section which amounts to an admission by the defendant that he has benefited from criminal conduct is admissible in evidence in proceedings for an offence.<Addition ChangeId="key-9881e1458491a6bf0f3cb4fbaeb48bbb-1522162347749" CommentaryRef="key-9881e1458491a6bf0f3cb4fbaeb48bbb">Provision of information as to defendant's interest in property</Addition>168A1This section applies if the court—ais considering whether to make a determination under section 160A of the extent of the defendant's interest in any property, orbis deciding what determination to make (if the court has decided to make a determination under that section).In this section “interested person” means a person (other than the defendant) who the court thinks is or may be a person holding an interest in the property.2For the purpose of obtaining information to help it in carrying out its functions under section 160A the court may at any time order an interested person to give it information specified in the order.3An order under this section may require all or a specified part of the information to be given in a specified manner and before a specified date.4If an interested person fails without reasonable excuse to comply with an order under this section the court may draw such inference as it believes is appropriate.5Subsection (4) does not affect any power of the court to deal with the person in respect of a failure to comply with an order under this section.6If the prosecutor accepts to any extent an allegation made by an interested person—ain giving information required by an order under this section, orbin any other statement given to the court in relation to any matter relevant to a determination under section 160A,the court may treat the acceptance as conclusive of the matters to which it relates.7For the purposes of this section an allegation may be accepted in a manner ordered by the court.8If the court makes an order under this section it may at any time vary it by making another one.9No information given by a person under this section is admissible in evidence in proceedings against that person for an offence.Reconsideration<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> No order made: reconsideration of case1691This section applies if—athe first condition in section 156 is satisfied but no court has proceeded under that section,bthere is evidence which was not available to the prosecutor on the relevant date,cbefore the end of the period of six years starting with the date of conviction the prosecutor ... applies to the Crown Court to consider the evidence, anddafter considering the evidence the court believes it is appropriate for it to proceed under section 156.2If this section applies the court must proceed under section 156, and when it does so subsections (3) to (8) below apply.3If the court has already sentenced the defendant for the offence (or any of the offences) concerned, section 156 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.4Section 158(2) does not apply, and the rules applying instead are that the court must—atake account of conduct occurring before the relevant date;btake account of property obtained before that date;ctake account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date.5In section 160—athe first and second assumptions do not apply with regard to property first held by the defendant on or after the relevant date;bthe third assumption does not apply with regard to expenditure incurred by him on or after that date;cthe fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date.6The recoverable amount for the purposes of section 156 is such amount as—athe court believes is just, butbdoes not exceed the amount found under section 157.7In arriving at the just amount the court must have regard in particular to—athe amount found under section 157;bany fine imposed on the defendant in respect of the offence (or any of the offences) concerned;cany order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 159;dany order which has been made against him in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders).8If an order for the payment of compensation under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 has been made against the defendant in respect of the offence or offences concerned, section 163(5) and (6) above do not apply.9The relevant date is—aif the court made a decision not to proceed under section 156, the date of the decision;bif the court did not make such a decision, the date of conviction.10The date of conviction is—athe date on which the defendant was convicted of the offence concerned, orbif there are two or more offences and the convictions were on different dates, the date of the latest.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> No order made: reconsideration of benefit1701This section applies if the following two conditions are satisfied.2The first condition is that in proceeding under section 156 the court has decided that—athe defendant has a criminal lifestyle but has not benefited from his general criminal conduct, orbthe defendant does not have a criminal lifestyle and has not benefited from his particular criminal conduct.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4... the second condition is that—athere is evidence which was not available to the prosecutor when the court decided that the defendant had not benefited from his general or particular criminal conduct,bbefore the end of the period of six years starting with the date of conviction the prosecutor ... applies to the Crown Court to consider the evidence, andcafter considering the evidence the court concludes that it would have decided that the defendant had benefited from his general or particular criminal conduct (as the case may be) if the evidence had been available to it.5If this section applies the court—amust make a fresh decision under section 156(4)(b) or (c) whether the defendant has benefited from his general or particular criminal conduct (as the case may be);bmay make a confiscation order under that section.6Subsections (7) to (12) below apply if the court proceeds under section 156 in pursuance of this section.7If the court has already sentenced the defendant for the offence (or any of the offences) concerned, section 156 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.8Section 158(2) does not apply, and the rules applying instead are that the court must—atake account of conduct occurring before the date of the original decision that the defendant had not benefited from his general or particular criminal conduct;btake account of property obtained before that date;ctake account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date.9In section 160—athe first and second assumptions do not apply with regard to property first held by the defendant on or after the date of the original decision that the defendant had not benefited from his general or particular criminal conduct;bthe third assumption does not apply with regard to expenditure incurred by him on or after that date;cthe fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date.10The recoverable amount for the purposes of section 156 is such amount as—athe court believes is just, butbdoes not exceed the amount found under section 157.11In arriving at the just amount the court must have regard in particular to—athe amount found under section 157;bany fine imposed on the defendant in respect of the offence (or any of the offences) concerned;cany order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 159;dany order which has been made against him in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders).12If an order for the payment of compensation under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 has been made against the defendant in respect of the offence or offences concerned, section 163(5) and (6) above do not apply.13The date of conviction is the date found by applying section 169(10).<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Order made: reconsideration of benefit1711This section applies if—aa court has made a confiscation order,bthere is evidence which was not available to the prosecutor ... at the relevant time,cthe prosecutor ... believes that if the court were to find the amount of the defendant’s benefit in pursuance of this section it would exceed the relevant amount,dbefore the end of the period of six years starting with the date of conviction the prosecutor ... applies to the Crown Court to consider the evidence, andeafter considering the evidence the court believes it is appropriate for it to proceed under this section.2The court must make a new calculation of the defendant’s benefit from the conduct concerned, and when it does so subsections (3) to (6) below apply.3If a court has already sentenced the defendant for the offence (or any of the offences) concerned section 156 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.4Section 158(2) does not apply, and the rules applying instead are that the court must—atake account of conduct occurring up to the time it decided the defendant’s benefit for the purposes of the confiscation order;btake account of property obtained up to that time;ctake account of property obtained after that time if it was obtained as a result of or in connection with conduct occurring before that time.5In applying section 158(5) the confiscation order must be ignored.6In section 160—athe first and second assumptions do not apply with regard to property first held by the defendant after the time the court decided his benefit for the purposes of the confiscation order;bthe third assumption does not apply with regard to expenditure incurred by him after that time;cthe fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him after that time.7If the amount found under the new calculation of the defendant’s benefit exceeds the relevant amount the court—amust make a new calculation of the recoverable amount for the purposes of section 156, andbif it exceeds the amount required to be paid under the confiscation order, may vary the order by substituting for the amount required to be paid such amount as it believes is just.8In applying subsection (7)(a) the court must—atake the new calculation of the defendant’s benefit;bapply section 159 as if references to the time the confiscation order is made were to the time of the new calculation of the recoverable amount and as if references to the date of the confiscation order were to the date of that new calculation.9In applying subsection (7)(b) the court must have regard in particular to—aany fine imposed on the defendant for the offence (or any of the offences) concerned;bany order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 159;cany order which has been made against him in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders).10But in applying subsection (7)(b) the court must not have regard to an order falling within subsection (9)(c) if a court has made a direction under section 163(6).11In deciding under this section whether one amount exceeds another the court must take account of any change in the value of money.12The relevant time is—awhen the court calculated the defendant’s benefit for the purposes of the confiscation order, if this section has not applied previously;bwhen the court last calculated the defendant’s benefit in pursuance of this section, if this section has applied previously.13The relevant amount is—athe amount found as the defendant’s benefit for the purposes of the confiscation order, if this section has not applied previously;bthe amount last found as the defendant’s benefit in pursuance of this section, if this section has applied previously.14The date of conviction is the date found by applying section 169(10).<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Order made: reconsideration of available amount1721This section applies if—aa court has made a confiscation order,bthe amount required to be paid was the amount found under section 157(2), andcan applicant falling within subsection (2) applies to the Crown Court to make a new calculation of the available amount.2These applicants fall within this subsection—athe prosecutor;b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ca receiver appointed under section 198 ....3In a case where this section applies the court must make the new calculation, and in doing so it must apply section 159 as if references to the time the confiscation order is made were to the time of the new calculation and as if references to the date of the confiscation order were to the date of the new calculation.4If the amount found under the new calculation exceeds the relevant amount the court may vary the order by substituting for the amount required to be paid such amount as—ait believes is just, butbdoes not exceed the amount found as the defendant’s benefit from the conduct concerned.5In deciding what is just the court must have regard in particular to—aany fine imposed on the defendant for the offence (or any of the offences) concerned;bany order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 159;cany order which has been made against him in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders).6But in deciding what is just the court must not have regard to an order falling within subsection (5)(c) if a court has made a direction under section 163(6).7In deciding under this section whether one amount exceeds another the court must take account of any change in the value of money.8The relevant amount is—athe amount found as the available amount for the purposes of the confiscation order, if this section has not applied previously;bthe amount last found as the available amount in pursuance of this section, if this section has applied previously.9The amount found as the defendant’s benefit from the conduct concerned is—athe amount so found when the confiscation order was made, orbif one or more new calculations of the defendant’s benefit have been made under section 171 the amount found on the occasion of the last such calculation.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Inadequacy of available amount: variation of order1731This section applies if—aa court has made a confiscation order, andbthe defendant or the prosecutor, or a receiver appointed under section 198 ..., applies to the Crown Court to vary the order under this section.2In such a case the court must calculate the available amount, and in doing so it must apply section 159 as if references to the time the confiscation order is made were to the time of the calculation and as if references to the date of the confiscation order were to the date of the calculation.3If the court finds that the available amount (as so calculated) is inadequate for the payment of any amount remaining to be paid under the confiscation order it may vary the order by substituting for the amount required to be paid such smaller amount as the court believes is just.4If a person has been made bankrupt or his estate has been sequestrated, or if an order for the winding up of a company has been made, the court must take into account the extent to which realisable property held by that person or that company may be distributed among creditors.5The court may disregard any inadequacy which it believes is attributable (wholly or partly) to anything done by the defendant for the purpose of preserving property held by the recipient of a tainted gift from any risk of realisation under this Part.6In subsection (4) “company” means any company which may be wound up under the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)) or the Insolvency Act 1986 (c. 45).<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Inadequacy of available amount: discharge of order1741This section applies if—aa court has made a confiscation order,bthe prosecutor applies to the Crown Court for the discharge of the order, andcthe amount remaining to be paid under the order is less than £1,000.2In such a case the court must calculate the available amount, and in doing so it must apply section 159 as if references to the time the confiscation order is made were to the time of the calculation and as if references to the date of the confiscation order were to the date of the calculation.3If the court—afinds that the available amount (as so calculated) is inadequate to meet the amount remaining to be paid, andbis satisfied that the inadequacy is due wholly to a specified reason or a combination of specified reasons,it may discharge the confiscation order.4The specified reasons are—ain a case where any of the realisable property consists of money in a currency other than sterling, that fluctuations in currency exchange rates have occurred;bany reason specified by the Department of Justice in Northern Ireland by order.5The Department of Justice in Northern Ireland may by order vary the amount for the time being specified in subsection (1)(c).6The discharge of a confiscation order under this section does not prevent the making of an application in respect of the order under section 171(1)(d) or 172(1)(c).7Where on such an application the court determines that the order should be varied under section 171(7) or (as the case may be) 172(4), the court may provide that its discharge under this section is revoked.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Small amount outstanding: discharge of order1751This section applies if—aa court has made a confiscation order,ba chief clerk applies to the Crown Court for the discharge of the order, andcthe amount remaining to be paid under the order is £50 or less.2In such a case the court may discharge the order.3The Department of Justice in Northern Ireland may by order vary the amount for the time being specified in subsection (1)(c).4The discharge of a confiscation order under this section does not prevent the making of an application in respect of the order under section 171(1)(d) or 172(1)(c).5Where on such an application the court determines that the order should be varied under section 171(7) or (as the case may be) 172(4), the court may provide that its discharge under this section is revoked.<Addition ChangeId="key-b4e21ae7bca38b2e90c5043c5d6d1cad-1522162498472" CommentaryRef="key-b4e21ae7bca38b2e90c5043c5d6d1cad">Recovery from estate of deceased defendant impractical: discharge of order</Addition>175A1This section applies if—aa court has made a confiscation order,bthe defendant dies while the order is not satisfied, andcthe prosecutor applies to the Crown Court for the discharge of the order.2The court may discharge the order if it appears to the court that—ait is not possible to recover anything from the estate of the deceased for the purpose of satisfying the order to any extent, orbit would not be reasonable to make any attempt, or further attempt, to recover anything from the estate of the deceased for that purpose.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Information1761This section applies if—athe court proceeds under section 156 in pursuance of section 169 or 170, orbthe prosecutor ... applies under section 171.2In such a case—athe prosecutor ... must give the court a statement of information within the period the court orders;bsection 166 applies accordingly (with appropriate modifications where the prosecutor ... applies under section 171);csection 167 applies accordingly;dsection 168 applies as it applies in the circumstances mentioned in section 168(1).Defendant absconds<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Defendant convicted or committed1771This section applies if the following two conditions are satisfied.2The first condition is that a defendant falls within either of the following paragraphs—ahe absconds and, either before or after doing so, he is convicted of an offence or offences in proceedings before the Crown Court;bhe absconds after being committed to the Crown Court in respect of an offence or offences under section 218 below (committal with a view to a confiscation order being considered).3The second condition is that—athe prosecutor ... applies to the Crown Court to proceed under this section, andbthe court believes it is appropriate for it to do so.4If this section applies the court must proceed under section 156 in the same way as it must proceed if the two conditions there mentioned are satisfied; but this is subject to subsection (5).5If the court proceeds under section 156 as applied by this section, this Part has effect with these modifications—aany person the court believes is likely to be affected by an order under section 156 is entitled to appear before the court and make representations;bthe court must not make an order under section 156 unless the prosecutor ... has taken reasonable steps to contact the defendant;csection 156(9) applies as if the reference to subsection (2) were to subsection (2) of this section;dsections 160, 166(4), 167 and 168 must be ignored;esections 169, 170 and 171 must be ignored while the defendant is still an absconder.6Once the defendant ceases to be an absconder—asection 169 has effect as if subsection (1) read—1This section applies if—aat a time when the first condition in section 177 was satisfied the court did not proceed under section 156,bbefore the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to proceed under section 156, andcthe court believes it is appropriate for it to do so.;bsection 170 has effect as if subsection (4) read—4The second condition is that—abefore the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to reconsider whether the defendant has benefited from his general or particular criminal conduct (as the case may be), andbthe court believes it is appropriate for it to do so.;csection 171 has effect as if subsection (1) read—1This section applies if—aa court has made a confiscation order,bthe prosecutor believes that if the court were to find the amount of the defendant's benefit in pursuance of this section it would exceed the relevant amount,cbefore the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to proceed under this section, anddthe court believes it is appropriate for it to do so.;dthe modifications set out in subsection (5)(a) to (d) of this section do not apply to proceedings that take place by virtue of section 169, 170 or 171 (as applied by this subsection).<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Defendant neither convicted nor acquitted1781This section applies if the following two conditions are satisfied.2The first condition is that—aproceedings for an offence or offences are started against a defendant but are not concluded,bhe absconds, andcthe period of three months (starting with the day the court believes he absconded) has ended.3The second condition is that—athe prosecutor ... applies to the Crown Court to proceed under this section, andbthe court believes it is appropriate for it to do so.4If this section applies the court must proceed under section 156 in the same way as it must proceed if the two conditions there mentioned are satisfied; but this is subject to subsection (5).5If the court proceeds under section 156 as applied by this section, this Part has effect with these modifications—aany person the court believes is likely to be affected by an order under section 156 is entitled to appear before the court and make representations;bthe court must not make an order under section 156 unless the prosecutor ... has taken reasonable steps to contact the defendant;csection 156(9) applies as if the reference to subsection (2) were to subsection (2) of this section;dsections 160, 166(4) and 167 to 170 must be ignored;esection 171 must be ignored while the defendant is still an absconder.6Once the defendant has ceased to be an absconder—asection 171 has effect as if subsection (1) read—1This section applies if—aa court has made a confiscation order,bthe prosecutor believes that if the court were to find the amount of the defendant's benefit in pursuance of this section it would exceed the relevant amount,cbefore the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to proceed under this section, anddthe court believes it is appropriate for it to do so.;bthe modifications set out in subsection (5)(a) to (d) of this section do not apply to proceedings that take place by virtue of section 171 (as applied by this subsection).7If—athe court makes an order under section 156 as applied by this section, andbthe defendant is later convicted in proceedings before the Crown Court of the offence (or any of the offences) concerned,section 156 does not apply so far as that conviction is concerned.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Variation of order1791This section applies if—athe court makes a confiscation order under section 156 as applied by section 178,bthe defendant ceases to be an absconder,che is convicted of an offence (or any of the offences) mentioned in section 178(2)(a),dhe believes that the amount required to be paid was too large (taking the circumstances prevailing when the amount was found for the purposes of the order), andebefore the end of the relevant period he applies to the Crown Court to consider the evidence on which his belief is based.2If (after considering the evidence) the court concludes that the defendant’s belief is well founded—ait must find the amount which should have been the amount required to be paid (taking the circumstances prevailing when the amount was found for the purposes of the order), andbit may vary the order by substituting for the amount required to be paid such amount as it believes is just.3The relevant period is the period of 28 days starting with—athe date on which the defendant was convicted of the offence mentioned in section 178(2)(a), orbif there are two or more offences and the the convictions were on different dates, the date of the latest.4But in a case where section 178(2)(a) applies to more than one offence the court must not make an order under this section unless it is satisfied that there is no possibility of any further proceedings being taken or continued in relation to any such offence in respect of which the defendant has not been convicted.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Discharge of order1801Subsection (2) applies if—athe court makes a confiscation order under section 156 as applied by section 178,bthe defendant is later tried for the offence or offences concerned and acquitted on all counts, andche applies to the Crown Court to discharge the order.2In such a case the court must discharge the order.3Subsection (4) applies if—athe court makes a confiscation order under section 156 as applied by section 178,bthe defendant ceases to be an absconder,csubsection (1)(b) does not apply, anddhe applies to the Crown Court to discharge the order.4In such a case the court may discharge the order if it finds that—athere has been undue delay in continuing the proceedings mentioned in section 178(2), orbthe prosecutor does not intend to proceed with the prosecution.5If the court discharges a confiscation order under this section it may make such a consequential or incidental order as it believes is appropriate.Appeals<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Appeal by prosecutor <Addition ChangeId="key-dbcd0a932878d5521208c2df28dce8a3-1522158391150" CommentaryRef="key-dbcd0a932878d5521208c2df28dce8a3">etc</Addition> <CommentaryRef Ref="key-725649ad78a8b13cdff91921b6d3c98e"/>...1811If the Crown Court makes a confiscation order the prosecutor ... may appeal to the Court of Appeal in respect of the order.2If the Crown Court decides not to make a confiscation order the prosecutor ... may appeal to the Court of Appeal against the decision.3Subsections (1) and (2) do not apply to an order or decision made by virtue of section 160A, 169, 170, 177 or 178.4An appeal lies to the Court of Appeal against a determination, under section 160A, of the extent of the defendant's interest in property.5An appeal under subsection (4) lies at the instance of—athe prosecutor;ba person who the Court of Appeal thinks is or may be a person holding an interest in the property, if subsection (6) or (7) applies.6This subsection applies if the person was not given a reasonable opportunity to make representations when the determination was made.7This subsection applies if it appears to the Court of Appeal to be arguable that giving effect to the determination would result in a serious risk of injustice to the person.8An appeal does not lie under subsection (4) where—athe Court of Appeal believes that an application under section 198 is to be made by the prosecutor for the appointment of a receiver,bsuch an application has been made but has not yet been determined, orca receiver has been appointed under section 198.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Court’s powers on appeal1821On an appeal under section 181(1) the Court of Appeal may confirm, quash or vary the confiscation order.2On an appeal under section 181(2) the Court of Appeal may confirm the decision, or if it believes the decision was wrong it may—aitself proceed under section 156 (ignoring subsections (1) to (3)), orbdirect the Crown Court to proceed afresh under section 156. 2AOn an appeal under section 181(4) the Court of Appeal may—aconfirm the determination, orbmake such order as it believes is appropriate. 3In proceeding afresh in pursuance of this section the Crown Court must comply with any directions the Court of Appeal may make.4If a court makes or varies a confiscation order under this section or in pursuance of a direction under this section it must—ahave regard to any fine imposed on the defendant in respect of the offence (or any of the offences) concerned;bhave regard to any order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned, unless the order has already been taken into account by a court in deciding what is the free property held by the defendant for the purposes of section 159.5If the Court of Appeal proceeds under section 156 or the Crown Court proceeds afresh under that section in pursuance of a direction under this section subsections (6) to (10) apply.6If a court has already sentenced the defendant for the offence (or any of the offences) concerned, section 156 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.7If an order has been made against the defendant in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders)—athe court must have regard to it, andbsection 163(5) and (6) above do not apply so far as they relate to such orders .8Section 158(2) does not apply, and the rules applying instead are that the court must—atake account of conduct occurring before the relevant date;btake account of property obtained before that date;ctake account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date.9In section 160—athe first and second assumptions do not apply with regard to property first held by the defendant on or after the relevant date;bthe third assumption does not apply with regard to expenditure incurred by him on or after that date;cthe fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date.10Section 176 applies as it applies in the circumstances mentioned in subsection (1) of that section.11The relevant date is the date on which the Crown Court decided not to make a confiscation order.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Appeal to <Substitution ChangeId="key-6dfebf53a4d13a2f76c5d01e9ffd46b0-1502885162781" CommentaryRef="key-6dfebf53a4d13a2f76c5d01e9ffd46b0">Supreme Court</Substitution> 1831An appeal lies to the Supreme Court from a decision of the Court of Appeal on an appeal under section 181.2An appeal under this section lies at the instance of—athe defendant or the prosecutor (except where paragraph (b) applies);bif the proceedings in the Court of Appeal were proceedings on an appeal under section 181(4), any person who was a party to those proceedings.3On an appeal from a decision of the Court of Appeal to confirm, vary or make a confiscation order the Supreme Court may confirm, quash or vary the order.3AOn an appeal under this section from a decision under section 182(2A) the Supreme Court may—aconfirm the decision of the Court of Appeal, orbmake such order as it believes is appropriate.4On an appeal from a decision of the Court of Appeal to confirm the decision of the Crown Court not to make a confiscation order or from a decision of the Court of Appeal to quash a confiscation order the Supreme Court may—aconfirm the decision, orbdirect the Crown Court to proceed afresh under section 156 if it believes the decision was wrong.5In proceeding afresh in pursuance of this section the Crown Court must comply with any directions the Supreme Court may make.6If a court varies a confiscation order under this section or makes a confiscation order in pursuance of a direction under this section it must—ahave regard to any fine imposed on the defendant in respect of the offence (or any of the offences) concerned;bhave regard to any order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned, unless the order has already been taken into account by a court in deciding what is the free property held by the defendant for the purposes of section 159.7If the Crown Court proceeds afresh under section 156 in pursuance of a direction under this section subsections (8) to (12) apply.8If a court has already sentenced the defendant for the offence (or any of the offences) concerned, section 156 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.9If an order has been made against the defendant in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders)—athe Crown Court must have regard to it, andbsection 163(5) and (6) above do not apply so far as they relate to such orders .10Section 158(2) does not apply, and the rules applying instead are that the Crown Court must—atake account of conduct occurring before the relevant date;btake account of property obtained before that date;ctake account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date.11In section 160—athe first and second assumptions do not apply with regard to property first held by the defendant on or after the relevant date;bthe third assumption does not apply with regard to expenditure incurred by him on or after that date;cthe fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date.12Section 176 applies as it applies in the circumstances mentioned in subsection (1) of that section.13The relevant date is—ain a case where the Crown Court made a confiscation order which was quashed by the Court of Appeal, the date on which the Crown Court made the order;bin any other case, the date on which the Crown Court decided not to make a confiscation order.Enforcement authority Enforcement authority184. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Enforcement as fines etc<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/><CommentaryRef Ref="key-8f36befb1a0a729f39ff83a5746a9374"/><CommentaryRef Ref="key-c17adb1df6d097eff0772533ee9e24f5"/> Enforcement as fines etc1851This section applies if a court makes a confiscation order.2Section 35(1)(c), ... (4) and (5) of the Criminal Justice Act (Northern Ireland) 1945 (c. 15) (functions of court as to fines) apply as if the amount ordered to be paid were a fine imposed on the defendant by the Crown Court.2AWhere a court is fixing a term of imprisonment or detention under section 35(1)(c) of that Act (as applied by subsection (2) above) in respect of an amount ordered to be paid under a confiscation order, the maximum terms are those specified in the second column of the Table for amounts described in the corresponding entry in the first column.<Addition ChangeId="key-fe09667b293767277783621ab7efc12e-1522750846808" CommentaryRef="key-fe09667b293767277783621ab7efc12e">TABLE</Addition>AmountMaximum term£10,000 or less6 monthsMore than £10,000 but no more than £500,0005 yearsMore than £500,000 but no more than £1 million7 yearsMore than £1 million14 years2BThe Department of Justice in Northern Ireland may by order—aamend subsection (2A) so as to provide for minimum terms of imprisonment or detention under section 35(1)(c) of that Act (as applied by subsection (2) above) in respect of amounts ordered to be paid under a confiscation order;bamend the Table in subsection (2A) so as to remove, alter or replace any entry (including an entry inserted by virtue of the power in paragraph (a) of this subsection) or to add any entry.3An amount payable under a confiscation order is not a fine, costs, damages or compensation for the purposes of Article 35 of the Criminal Justice (Children) (Northern Ireland) Order 1998 (S.I. 1998/1504 (N.I. 9)) (parent or guardian to pay fine etc. instead of child). Director’s application for enforcement186. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/><CommentaryRef Ref="key-8f36befb1a0a729f39ff83a5746a9374"/><CommentaryRef Ref="key-c17adb1df6d097eff0772533ee9e24f5"/> Provisions about imprisonment or detention1871Subsection (2) applies if—aa warrant committing the defendant to prison or detention is issued for a default in payment of an amount ordered to be paid under a confiscation order in respect of an offence or offences, andbat the time the warrant is issued the defendant is liable to serve a term of custody in respect of the offence (or any of the offences).2In such a case the term of imprisonment or of detention to be served in default of payment of the amount does not begin to run until after the term mentioned in subsection (1)(b) above.3The reference in subsection (1)(b) to the term of custody the defendant is liable to serve in respect of the offence (or any of the offences) is a reference to the term of imprisonment, or detention under section 5 of the Treatment of Offenders Act (Northern Ireland) 1968 (c. 29 (N.I.)), which he is liable to serve in respect of the offence (or any of the offences).4For the purposes of subsection (3) consecutive terms and terms which are wholly or partly concurrent must be treated as a single term and the following must be ignored—aany sentence of imprisonment or order for detention suspended under section 18 of the Treatment of Offenders Act (Northern Ireland) 1968 which has not taken effect at the time the warrant is issued;bany term of imprisonment or detention fixed under section 35(1)(c) of the Criminal Justice Act (Northern Ireland) 1945 (c. 15 (N.I.)) (term to be served in default of payment of fine etc) for which a warrant committing the defendant to prison or detention has not been issued at that time.5If the defendant serves a term of imprisonment or detention in default of paying any amount due under a confiscation order, his serving that term does not prevent the confiscation order from continuing to have effect so far as any other method of enforcement is concerned.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/><CommentaryRef Ref="key-8f36befb1a0a729f39ff83a5746a9374"/><CommentaryRef Ref="key-c17adb1df6d097eff0772533ee9e24f5"/> Reconsideration etc: variation of prison term1881Subsection (2) applies if—aa court varies a confiscation order under section 171, 172, 173, 179, 182 or 183,bthe effect of the variation is to vary the maximum period applicable in relation to the order under section 35(2) of the Criminal Justice Act (Northern Ireland) 1945 (c. 15 (N.I.)), andcthe result is that that maximum period is less than the term of imprisonment or detention fixed in respect of the order under section 35(1)(c) of that Act.2In such a case the court must fix a reduced term of imprisonment or detention in respect of the confiscation order under section 35(1)(c) of that Act in place of the term previously fixed.3Subsection (4) applies if paragraphs (a) and (b) of subsection (1) apply but paragraph (c) does not.4In such a case the court may amend the term of imprisonment or detention fixed in respect of the confiscation order under section 35(1)(c) of that Act.5If the effect of section 162 is to increase the maximum period applicable in relation to a confiscation order under section 35(2) of that Act, on the application of the prosecutor the Crown Court may amend the term of imprisonment or detention fixed in respect of the order under section 35(1)(c) of that Act.6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Restraint orders<CommentaryRef Ref="key-e6a2365e6b28fd124a5831264291e81f"/><CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Conditions for exercise of powers1891The High Court may exercise the powers conferred by section 190 if any of the following conditions is satisfied.2The first condition is that—aa criminal investigation has been started in Northern Ireland with regard to an offence, andbthere are reasonable grounds to suspect that the alleged offender has benefited from his criminal conduct.3The second condition is that—aproceedings for an offence have been started in Northern Ireland and not concluded,bthere is reasonable cause to believe that the defendant has benefited from his criminal conduct.4The third condition is that—aan application by the prosecutor ... has been made under section 169, 170, 177 or 178 and not concluded, or the court believes that such an application is to be made, andbthere is reasonable cause to believe that the defendant has benefited from his criminal conduct.5The fourth condition is that—aan application by the prosecutor ... has been made under section 171 and not concluded, or the court believes that such an application is to be made, andbthere is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the defendant’s benefit exceeds the relevant amount (as defined in that section).6The fifth condition is that—aan application by the prosecutor ... has been made under section 172 and not concluded, or the court believes that such an application is to be made, andbthere is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the available amount exceeds the relevant amount (as defined in that section).7The second condition is not satisfied if the court believes that—athere has been undue delay in continuing the proceedings, orbthe prosecutor does not intend to proceed.8If an application mentioned in the third, fourth or fifth condition has been made the condition is not satisfied if the court believes that—athere has been undue delay in continuing the application, orbthe prosecutor ... does not intend to proceed.9If the first condition is satisfied—areferences in this Part to the defendant are to the alleged offender;breferences in this Part to the prosecutor are to the person the court believes is to have conduct of any proceedings for the offence;csection 225(9) has effect as if proceedings for the offence had been started against the defendant when the investigation was started.<CommentaryRef Ref="key-e6a2365e6b28fd124a5831264291e81f"/><CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Restraint orders1901If any condition set out in section 189 is satisfied the High Court may make an order (a restraint order) prohibiting any specified person from dealing with any realisable property held by him.2A restraint order may provide that it applies—ato all realisable property held by the specified person whether or not the property is described in the order;bto realisable property transferred to the specified person after the order is made.3A restraint order may be made subject to exceptions, and an exception may in particular—amake provision for reasonable living expenses and reasonable legal expenses;bmake provision for the purpose of enabling any person to carry on any trade, business, profession or occupation;cbe made subject to conditions.4But an exception to a restraint order may not make provision for any legal expenses which—arelate to an offence which falls within subsection (5), andbare incurred by the defendant or by a recipient of a tainted gift.5These offences fall within this subsection—athe offence mentioned in section 189(2) or (3), if the first or second condition (as the case may be) is satisfied;bthe offence (or any of the offences) concerned, if the third, fourth or fifth condition is satisfied.6Subsection (7) applies if—athe court makes a restraint order, andbthe applicant for the order applies to the court to proceed under subsection (7) (whether as part of the application for the restraint order or at any time afterwards).7The court may make such order as it believes is appropriate for the purpose of ensuring that the restraint order is effective.7ASubsections (7B) and (7C) apply where the High Court makes a restraint order (by virtue of the first condition in section 189) as a result of a criminal investigation having been started in Northern Ireland with regard to an offence.7BThe court—amust include in the order a requirement for the applicant for the order to report to the court on the progress of the investigation at such times and in such manner as the order may specify (a “reporting requirement”), andbmust discharge the order if proceedings for the offence are not started within a reasonable time (and this duty applies whether or not an application to discharge the order is made under section 191(3)).7CThe duty under subsection (7B)(a) does not apply if the court decides that, in the circumstances of the case, a reporting requirement should not be imposed, but the court—amust give reasons for its decision, andbmay at any time vary the order so as to include a reporting requirement (and this power applies whether or not an application to vary the order is made under section 191(3)).7DIn considering whether to make an order under subsection (7), the court must, in particular, consider whether any restriction or prohibition on the defendant's travel outside the United Kingdom ought to be imposed for the purpose mentioned in that subsection.8A restraint order does not affect property for the time being subject to a charge under any of these provisions—asection 9 of the Drug Trafficking Offences Act 1986 (c. 32);bsection 78 of the Criminal Justice Act 1988 (c. 33);cArticle 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17));dsection 27 of the Drug Trafficking Act 1994 (c. 37);eArticle 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)).9Dealing with property includes removing it from Northern Ireland.<Addition ChangeId="key-418a8ac5e7c9d690b29154507dedc62f-1532189618497" CommentaryRef="key-418a8ac5e7c9d690b29154507dedc62f">Restraint orders: power to retain seized property</Addition>190A1A restraint order may include provision authorising the detention of any property to which it applies if the property—ais seized by an appropriate officer under a relevant seizure power, orbis produced to an appropriate officer in compliance with a production order under section 345.2Provision under subsection (1) may, in particular—arelate to specified property, to property of a specified description or to all property to which the restraint order applies;brelate to property that has already been seized or produced or to property that may be seized or produced in future.3“Appropriate officer” means—aan accredited financial investigator;ba constable;can officer of Revenue and Customs;caan immigration officer;da National Crime Agency officer;ea member of staff of the relevant director (within the meaning of section 352(5A)).4“Relevant seizure power” means a power to seize property conferred by or by virtue of—asection 195C,bsection 352, orcPart 3 or 4 of the Police and Criminal Evidence (Northern Ireland) Order 1989 (including as applied by order under Article 85(1) of that Order).5The Secretary of State may by order amend the definition of “relevant seizure power”.<CommentaryRef Ref="key-e6a2365e6b28fd124a5831264291e81f"/><CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Application, discharge and variation1911A restraint order—amay be made only on an application by an applicant falling within subsection (2);bmay be made on an ex parte application to a judge in chambers.2These applicants fall within this subsection—athe prosecutor;b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .can accredited financial investigator.3An application to discharge or vary a restraint order or an order under section 190(7) may be made to the High Court by—athe person who applied for the order;bany person affected by the order.4Subsections (5) to (8) apply to an application under subsection (3).5The court—amay discharge the order;bmay vary the order.6If the condition in section 189 which was satisfied was that proceedings were started or an application was made, the court must discharge the order on the conclusion of the proceedings or of the application (as the case may be).6AThe duty in subsection (6) to discharge a restraint order on the conclusion of proceedings does not apply where—athe proceedings are concluded by reason of a defendant's conviction for an offence being quashed,bthe order is in force at the time when the conviction is quashed, andcthe Court of Appeal has ordered the defendant to be retried for the offence or the prosecutor has applied for such an order to be made.6BBut the court must discharge the restraint order—aif the Court of Appeal declines to make an order for the defendant to be retried,bif the Court of Appeal orders the defendant to be retried but proceedings for the retrial are not started within a reasonable time, orcotherwise, on the conclusion of proceedings for the retrial of the defendant.7If the condition in section 189 which was satisfied was that an investigation was started—athe court must discharge the order if within a reasonable time proceedings for the offence are not started;botherwise, the court must discharge the order on the conclusion of the proceedings.8If the condition in section 189 which was satisfied was that an application was to be made—athe court must discharge the order if within a reasonable time the application is not made;botherwise, the court must discharge the order on the conclusion of the application.<CommentaryRef Ref="key-e6a2365e6b28fd124a5831264291e81f"/><CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Appeal to Court of Appeal1921If on an application for a restraint order the court decides not to make one, the person who applied for the order may appeal to the Court of Appeal against the decision.2If an application is made under section 191(3) in relation to a restraint order or an order under section 190(7) the following persons may appeal to the Court of Appeal in respect of the High Court’s decision on the application—athe person who applied for the order;bany person affected by the order.3On an appeal under subsection (1) or (2) the Court of Appeal may—aconfirm the decision, orbmake such order as it believes is appropriate.<CommentaryRef Ref="key-e6a2365e6b28fd124a5831264291e81f"/><CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Appeal to <Substitution ChangeId="key-f58cae3b41b4899c14252c3937e8331e-1502887353068" CommentaryRef="key-f58cae3b41b4899c14252c3937e8331e">Supreme Court</Substitution> 1931An appeal lies to the Supreme Court from a decision of the Court of Appeal on an appeal under section 192.2An appeal under this section lies at the instance of any person who was a party to the proceedings before the Court of Appeal.3On an appeal under this section the Supreme Court may—aconfirm the decision of the Court of Appeal, orbmake such order as it believes is appropriate.<Addition ChangeId="key-22ffe0f96f93389018ed36fa27becda5-1532189686185" CommentaryRef="key-22ffe0f96f93389018ed36fa27becda5">Detention of property pending appeal</Addition>193A1This section applies where—aa restraint order includes provision under section 190A authorising the detention of property, andbthe restraint order is discharged under section 191(5) or 192(3)(b).2This section also applies where—aa restraint order includes provision under section 190A authorising the detention of property, andbthe restraint order is varied under section 191(5) or 192(3)(b) so as to omit any such provision.3The property may be detained until there is no further possibility of an appeal against—athe decision to discharge or vary the restraint order, orbany decision made on an appeal against that decision. Seizure194. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<CommentaryRef Ref="key-e6a2365e6b28fd124a5831264291e81f"/><CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Supplementary1951The person applying for a restraint order must be treated for the purposes of section 66 of the Land Registration Act (Northern Ireland) 1970 (c. 18 (N.I.)) (cautions) as a person interested in relation to any registered land to which—athe application relates, orba restraint order made in pursuance of the application relates.2Upon being served with a copy of a restraint order, the Registrar shall, in respect of any registered land to which a restraint order or an application for a restraint order relates, make an entry inhibiting any dealing with the land without the consent of the High Court.3Subsections (2) and (4) of section 67 of the Land Registration Act (Northern Ireland) 1970 (inhibitions) shall apply to an entry made under subsection (2) as they apply to an entry made on the application of any person interested in the registered land under subsection (1) of that section.4Where a restraint order has been protected by an entry registered under the Land Registration Act (Northern Ireland) 1970 or the Registration of Deeds Acts, an order discharging the restraint order may require that the entry be vacated.5In this section—“Registrar” and “entry” have the same meanings as in the Land Registration Act (Northern Ireland) 1970; and“Registration of Deeds Acts” has the meaning given by section 46(2) of the Interpretation Act (Northern Ireland) 1954 (c. 33 (N.I.)).<Emphasis><Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Search and seizure powers</Addition></Emphasis><Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Sections 195B to 195S: meaning of “appropriate officer”</Addition>195A1In sections 195B to 195S “appropriate officer” means—aan officer of Revenue and Customs,aaan immigration officer, orba constable, ...baan SFO officer, orcan accredited financial investigator.2In subsection (1)(c) the reference to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that provision by the Secretary of State under section 453.<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Conditions for exercise of powers</Addition>195B1An appropriate officer may exercise the power conferred by section 195C if satisfied that any of the following conditions is met.2The first condition is that—aa criminal investigation has been started in Northern Ireland with regard to an indictable offence,b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .cproceedings for the offence have not yet been started against the person in Northern Ireland,dthere are reasonable grounds to suspect that the person has benefited from conduct constituting the offence, andea restraint order is not in force in respect of any realisable property.3The second condition is that—aa criminal investigation has been started in Northern Ireland with regard to an indictable offence,b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .cproceedings for the offence have not yet been started against the person in Northern Ireland, andda restraint order is in force in respect of any realisable property.4The third condition is that—aproceedings for an indictable offence have been started in Northern Ireland and have not been concluded,bthere is reasonable cause to believe that the defendant has benefited from conduct constituting the offence, andca restraint order is not in force in respect of any realisable property.5The fourth condition is that—aproceedings for an indictable offence have been started in Northern Ireland and have not been concluded, andba restraint order is in force in respect of any realisable property.6The fifth condition is that—aan application by the prosecutor has been made under section 169, 170, 177 or 178 and not concluded, or the officer believes that such an application is to be made, andbthere is reasonable cause to believe that the defendant has benefited from criminal conduct.7The sixth condition is that—aan application by the prosecutor has been made under section 171 and not concluded, or the officer believes that such an application is to be made, andbthere is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the defendant's benefit exceeds the relevant amount (as defined in that section).8The seventh condition is that—aan application by the prosecutor has been made under section 172 and not concluded, or the officer believes that such an application is to be made, andbthere is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the available amount exceeds the relevant amount (as defined in that section).9The third or fourth condition is not met if the officer believes that—athere has been undue delay in continuing the proceedings, orbthe prosecutor does not intend to proceed.10If an application mentioned in the fifth, sixth or seventh condition has been made the condition is not met if the officer believes that—athere has been undue delay in continuing the application, orbthe prosecutor does not intend to proceed.11In relation to the first or second condition references in sections 195C to 195S to the defendant are to the person mentioned in that condition.12In relation to the first or second condition section 225(9) has effect as if proceedings for the offence had been started against the defendant when the investigation was started.<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Power to seize property</Addition>195C1On being satisfied as mentioned in section 195B(1) an appropriate officer may seize any realisable property if the officer has reasonable grounds for suspecting that—athe property may otherwise be made unavailable for satisfying any confiscation order that has been or may be made against the defendant, orbthe value of the property may otherwise be diminished as a result of conduct by the defendant or any other person.2But the officer may not under subsection (1) seize—acash, orbexempt property.3“Cash” has the same meaning as in section 289.4“Exempt property” means—asuch tools, books, vehicles and other items of equipment as are necessary to the defendant for use personally in the defendant's employment, business or vocation;bsuch clothing, bedding, furniture, household equipment, provisions or other things as are necessary for satisfying the basic domestic needs of the defendant and the defendant's family.5In relation to realisable property which is free property held by the recipient of a tainted gift, references in subsection (4) to the defendant are to be read as references to the recipient of that gift.Section 195B(11) is subject to this subsection.5AOn being satisfied as mentioned in section 195B(1) an appropriate officer may seize any free property if the officer has reasonable grounds for suspecting that it is a cryptoasset-related item.5BA “cryptoasset-related item” is an item of property that is, or that contains or gives access to information that is, likely to assist in the seizure under subsection (1) of any cryptoasset.5CThe circumstances in which a cryptoasset is “seized” for the purposes of subsection (1) include circumstances in which it is transferred into a crypto wallet controlled by the appropriate officer.5DIf an appropriate officer is lawfully on any premises, the officer may, for the purpose of—adetermining whether any property is a cryptoasset-related item, orbenabling or facilitating the seizure under subsection (1) of any cryptoasset,require any information which is stored in any electronic form and accessible from the premises to be produced in a form in which it can be taken away and in which it is visible and legible, or from which it can readily be produced in a visible and legible form.5EBut subsection (5D) does not authorise an appropriate officer to require a person to produce information which the person would be entitled to refuse to provide on grounds of legal professional privilege in proceedings in the High Court.5FWhere an appropriate officer has seized a cryptoasset-related item under subsection (5A), they may use any information obtained from it for the purpose of—aidentifying or gaining access to a crypto wallet, andbby doing so, enabling or facilitating the seizure under subsection (1) of any cryptoassets.6The power conferred by this section—amay be exercised only with the appropriate approval under section 195G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power, andaawhere applicable, in accordance with subsection (6A) or (6B).6AThe power conferred by this section is exercisable by an officer of Revenue and Customs only if the officer has reasonable grounds for suspecting that conduct constituting the relevant offence relates to an assigned matter (within the meaning of the Customs and Excise Management Act 1979).6BThe power conferred by this section is exercisable by an immigration officer only if the officer has reasonable grounds for suspecting that conduct constituting the relevant offence—arelates to the entitlement of one or more persons who are not nationals of the United Kingdom to enter, transit across, or be in, the United Kingdom (including conduct which relates to conditions or other controls on any such entitlement), orbis undertaken for the purposes of, or otherwise in relation to, a relevant nationality enactment.7“Relevant offence” means—ain a case where the officer is satisfied that the first, second, third or fourth condition in section 195B is met, the offence mentioned in that condition,bin a case where the officer is satisfied that any of the other conditions in section 195B is met, the offence (or any of the offences) concerned.8Relevant nationality enactment” means any enactment in—athe British Nationality Act 1981,bthe Hong Kong Act 1985,cthe Hong Kong (War Wives and Widows) Act 1996,dthe British Nationality (Hong Kong) Act 1997,ethe British Overseas Territories Act 2002, orfan instrument made under any of those Acts.<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Search power: premises</Addition>195D1If an appropriate officer is lawfully on any premises the officer may search the premises for the purpose of finding any property which—athe officer has reasonable grounds for suspecting may be found there, andbif found there, the officer intends to seize under section 195C.2The power conferred by this section may be exercised only with the appropriate approval under section 195G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power.3“Premises” has the meaning given by Article 25 of the Police and Criminal Evidence (Northern Ireland) Order 1989.<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Search power: people</Addition>195E1An appropriate officer may exercise the following powers if the officer has reasonable grounds for suspecting that a person is carrying property that may be seized under section 195C.2The officer may, so far as the officer thinks it necessary or expedient for the purpose of seizing the property under that section, require the person—ato permit a search of any article with the person,bto permit a search of the person.3An officer exercising a power under subsection (2) may detain the person for so long as is necessary for its exercise.4A power conferred by this section may be exercised only with the appropriate approval under section 195G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power.5This section does not require a person to submit to an intimate search or strip search (within the meaning of section 164 of the Customs and Excise Management Act 1979).<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Search power: vehicles</Addition>195F1The powers specified in subsection (4) are exercisable if—aan appropriate officer has reasonable grounds for suspecting that a vehicle contains property that may be seized under section 195C, andbit appears to the officer that the vehicle is under the control of a person who is in or in the vicinity of the vehicle.2The powers are exercisable only if the vehicle is—ain any place to which, at the time of the proposed exercise of the powers, the public or any section of the public has access, on payment or otherwise, as of right or by virtue of express or implied permission, orbin any other place to which at that time people have ready access but which is not a dwelling.3But if the vehicle is in a garden or yard or other land occupied with and used for the purposes of a dwelling, the officer may exercise the powers under subsection (4) only if the officer has reasonable grounds for believing—athat the person does not reside in the dwelling, andbthat the vehicle is not in the place in question with the express or implied permission of another who resides in the dwelling.4The officer may, so far as the officer thinks it necessary or expedient for the purpose of seizing the property under section 195C, require the person to—apermit entry to the vehicle,bpermit a search of the vehicle.5An officer exercising a power under subsection (4) may detain the vehicle for so long as is necessary for its exercise.6A power conferred by this section may be exercised only with the appropriate approval under section 195G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power.<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">“Appropriate approval”</Addition>195G1This section has effect for the purposes of sections 195C, 195D, 195E and 195F.2The appropriate approval, in relation to the exercise of a power by an appropriate officer, means the approval of a lay magistrate or (if that is not practicable in any case) the approval of a senior officer.3A senior officer means—ain relation to the exercise of a power by an officer of Revenue and Customs, an officer of Revenue and Customs of a rank designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that of a senior police officer,aain relation to the exercise of a power by an immigration officer, an immigration officer of a rank designated by the Secretary of State as equivalent to that of a senior police officer,bain relation to the exercise of a power by an accredited financial investigator who is a member of staff of the Police Service of Northern Ireland, a senior police officer,abin relation to the exercise of a power by a National Crime Agency officer, the Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose,acin relation to the exercise of a power by an SFO officer, the Director of the Serious Fraud Office,bin relation to the exercise of a power by a constable, a senior police officer,cin relation to the exercise of a power by an accredited financial investigator who does not fall within any of the preceding paragraphs, an accredited financial investigator who falls within a description specified in an order made for this purpose by the Secretary of State under section 453.4A senior police officer means a police officer of at least the rank of inspector.<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Exercise of powers without judicial approval</Addition>195H1An appropriate officer must give a written report to the appointed person in any case where—athe officer seizes property under section 195C without the approval of a lay magistrate, andbany of the property seized is not detained for more than 48 hours.2An appropriate officer must also give a written report to the appointed person in any case where—athe officer exercises any of the powers conferred by sections 195D, 195E and 195F without the approval of a lay magistrate, andbno property is seized under section 195C.3A report under this section must give particulars of the circumstances which led the officer to believe that—athe powers were exercisable, andbit was not practicable to obtain the approval of a lay magistrate.4The appointed person means a person appointed for the purposes of this subsection by the Department of Justice .5The appointed person must not be a person employed under or for the purposes of a government department; and the terms and conditions of appointment, including any remuneration or expenses to be paid, are to be determined by the Department of Justice .5A“Government department” includes a Northern Ireland department.6The period of 48 hours mentioned in subsection (1)(b) is to be calculated in accordance with subsection (7).7In calculating a period of 48 hours in accordance with this subsection, no account is to be taken of—aany Saturday or Sunday,bChristmas Day,cGood Friday, ordany day that is a bank holiday under the Banking and Financial Dealings Act 1971 in Northern Ireland.<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Report by appointed person on exercise of powers</Addition>195I1As soon as possible after the end of each financial year, the person appointed under section 195H(4) must prepare a report for that year.2“Financial year” means—athe period beginning with the day on which section 57 of the Policing and Crime Act 2009 comes into force and ending with the next 31 March (which is the first financial year), andbeach subsequent period of twelve months beginning with 1 April.3The report must give the appointed person's opinion as to the circumstances and manner in which the powers conferred by sections 195C, 195D, 195E and 195F are being exercised in cases where the officer who exercised them is required to give a report under section 195H.4The report may make any recommendations the appointed person considers appropriate.5The appointed person must send a copy of the report to the Department of Justice .6The Department of Justice must—apublish any report received under subsection (5), andblay a copy before the Northern Ireland Assembly .6ASection 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (6)(b) in relation to the laying of a copy of a report as it applies in relation to the laying of a statutory document under an enactment.7Before acting under subsection (6) the Department of Justice must exclude from the report any matter which the Department of Justice thinks is likely to prejudice any criminal investigation or criminal proceedings.8If the Department of Justice excludes any matter from the report the Department of Justice must comply with subsection (6) in relation to the whole of the report as soon as the Department of Justice thinks that the excluded matter is no longer likely to prejudice any criminal investigation or criminal proceedings.<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Initial detention of seized property</Addition>195J1This section applies if an appropriate officer seizes property under section 195C.2The property may be detained initially for a period of 48 hours.3The period of 48 hours is to be calculated in accordance with section 195H(7).<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Further detention pending making of restraint order</Addition>195K1This section applies if—aproperty is detained under section 195J, andbno restraint order is in force in respect of the property.2If within the period mentioned in section 195J an application is made for a restraint order which includes provision under section 190A authorising detention of the property, the property may be detained until the application is determined or otherwise disposed of.3If such an application is made within that period and the application is refused, the property may be detained until there is no further possibility of an appeal against—athe decision to refuse the application, orbany decision made on an appeal against that decision.4In subsection (2) the reference to the period mentioned in section 195J includes that period as extended by any order under section 195M.5Exempt property seized under section 195C(5A) may be detained under subsections (2) and (3) only with the approval of a senior officer.6In subsection (5)—“exempt property” has the meaning given in section 195C(4) (reading references there to the defendant as references to the person by whom the property is held);“senior officer” has the meaning given in section 195G(3) (and for this purpose, the powers under subsections (2) and (3) to detain property are to be treated as exercised by the appropriate officer who seized the property).<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Further detention pending variation of restraint order</Addition>195L1This section applies if—aproperty is detained under section 195J,ba restraint order is in force in respect of the property, andcthe order does not include provision under section 190A authorising the detention of the property.2If within the period mentioned in section 195J an application is made for the order to be varied so as to include provision under section 190A authorising detention of the property, the property may be detained until the application is determined or otherwise disposed of.3If such an application is made within that period and the application is refused, the property may be detained until there is no further possibility of an appeal against—athe decision to refuse the application, orbany decision made on an appeal against that decision.4Exempt property seized under section 195C(5A) may be detained under subsections (2) and (3) only with the approval of a senior officer.5In subsection (4)—“exempt property” has the meaning given in section 195C(4) (reading references there to the defendant as references to the person by whom the property is held);“senior officer” has the meaning given in section 195G(3) (and for this purpose, the powers under subsections (2) and (3) to detain property are to be treated as exercised by the appropriate officer who seized the property).<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Further detention in other cases</Addition>195M1This section applies if—aproperty is detained under section 195J,bno restraint order is in force in respect of the property, andcno application has been made for a restraint order which includes provision under section 190A authorising detention of the property.2A magistrates' court may by order extend the period for which the property or any part of it may be detained under section 195J if satisfied that—aany of the conditions in section 195B is met (reading references in that section to the officer as references to the court),bthe property or part is realisable property other than exempt property ..., andcthere are reasonable grounds for suspecting that—ithe property may otherwise be made unavailable for satisfying any confiscation order that has been or may be made against the defendant, oriithe value of the property may otherwise be diminished as a result of conduct by the defendant or any other person.2AA magistrates’ court may by order extend the period for which the property may be detained under section 195J if satisfied that—aany of the conditions in section 195B is met (reading references in that section to the officer as references to the court),bthe property is free property, andcthere are reasonable grounds for suspecting that the property is a cryptoasset-related item.2BAn order under subsection (2A) may not be made in respect of exempt property unless the court is satisfied that the person applying for the order is working diligently and expeditiously—ato determine whether the property is a cryptoasset-related item, orbif it has already been determined to be such an item, to seize any related cryptoassets under section 195C(1).2CAn order under subsection (2A) may not extend the period for which the property may be detained beyond the period of—asix months beginning with the date of the order, orbin the case of exempt property, 14 days beginning with that date.This does not prevent the period from being further extended by another order under this section.2DThe period of 14 days referred to in subsection (2C)(b) is to be calculated in accordance with section 195H(7) (reading the reference there to 48 hours as a reference to 14 days).3An application for an order may be made by—athe Commissioners for Her Majesty's Revenue and Customs,aaan immigration officer;ba constable,baan SFO officer,can accredited financial investigator, ordthe prosecutor.4If the property was seized in reliance on the first or second condition in section 195B, “the prosecutor” means a person who is to have conduct of any proceedings for the offence.5An order under this section must provide for notice to be given to persons affected by it.6In this section— “exempt property” has the meaning given in section 195C(4) (reading references there to the defendant as references to the person by whom the property is held); “part” includes portion.<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Discharge, variation and lapse of detention order</Addition>195N1An order under section 195M may be discharged or varied.2An application for variation or discharge of the order may be made by—aa person mentioned in section 195M(3), orbany person affected by the order.3On an application under this section the court must discharge the order if—athe order was made on the ground that the first or second condition in section 195B was met but proceedings for the offence mentioned in that condition have not been started within a reasonable time,bthe order was made on the ground that the third or fourth condition in section 195B was met but proceedings for the offence mentioned in that condition have now been concluded,cthe order was made on the ground that the fifth, sixth or seventh condition in section 195B was met but the application mentioned in that condition has now been concluded or, as the case may be, has not been made within a reasonable time.4An order made under section 195M lapses if a restraint order is made in respect of the property to which it relates (but provision authorising detention of the property may have been included in the restraint order by virtue of section 190A).<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Appeals</Addition>195O1If on an application for an order under section 195M the court decides not to make one, a person mentioned in subsection (3) of that section may appeal to the county court against the decision.2If an application is made under section 195N in relation to an order the following persons may appeal to the county court in respect of the magistrates' court's decision on the application—aa person mentioned in section 195M(3), orbany person affected by the order.<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Detention of property pending section 195O appeal</Addition>195P1This section applies where—aan application for an order under section 195M is made within the period mentioned in section 195J, andbthe application is refused.2This section also applies where—aan order is made under section 195M extending the period for which property may be detained under section 195J, andbthe order is discharged or varied so that detention of the property is no longer authorised by virtue of the order.3The property may be detained until there is no further possibility of an appeal against the decision to refuse the application or discharge or vary the order (as the case may be).<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Hearsay evidence in detention order proceedings</Addition>195Q1Evidence must not be excluded in detention order proceedings on the ground that it is hearsay (of whatever degree).2Articles 4 and 5 of the Civil Evidence (Northern Ireland) Order 1997 apply in relation to detention order proceedings as those articles apply in relation to civil proceedings.3Detention order proceedings are proceedings—afor an order under section 195M;bfor the discharge or variation of such an order;con an appeal under section 195O.4Hearsay is a statement which is made otherwise than by a person while giving oral evidence in the proceedings and which is tendered as evidence of the matters stated.5Nothing in this section affects the admissibility of evidence which is admissible apart from this section.<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Release of property</Addition>195R1This section applies in relation to property which—ahas been seized by an appropriate officer under section 195C, andbis detained under or by virtue of any of sections 195J to 195M and 195P.2The property must be released if at any time an appropriate officer decides that the detention condition is no longer met.3The detention condition is met for so long as—aany of the conditions in section 195B is met, andbthere are reasonable grounds for the suspicion mentioned in section 195C(1) or (5A).4Nothing in this section requires property to be released if there is a power to detain it otherwise than under or by virtue of sections 195J to 195M and 195P.5Nothing in this section affects the operation of any power or duty to release property that arises apart from this section.6If a cryptoasset-related item which has been released is not claimed within the period of a year beginning with the date on which it was released, the appropriate officer may—aretain the item and deal with it as they see fit,bdispose of the item, orcdestroy the item.7The powers in subsection (6) may be exercised only—awhere the appropriate officer has taken reasonable steps to notify—ithe person from whom the item was seized, andiiany other persons who the appropriate officer has reasonable grounds to believe have an interest in the item,that the item has been released, andbwith the approval of a senior officer.8“Senior officer” in subsection (7)(b) has the meaning given in section 195G(3).9Any proceeds of a disposal of the item are to be paid into the Consolidated Fund.<Emphasis><Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Code of practice about search and seizure and detention of property: Secretary of State</Addition></Emphasis><Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Codes of practice </Addition><Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f"><Addition ChangeId="key-59d3911daccd76ac7b37f39a4387a86d-1515270881270" CommentaryRef="key-075d45d744d2f942ba6bd618a6cfeb7b">: Secretary of State</Addition></Addition> 195S1The Secretary of State must make a code of practice in connection with—athe carrying out by officers of Revenue and Customs , immigration officers and SFO officers of the functions conferred by section 195C to 195H,bthe carrying out by senior officers of their functions under section 195G, andcthe detention of property by officers of Revenue and Customs , immigration officers , SFO officers and members of staff of SOCA by officers of Revenue and Customs and NCA officers under or by virtue of sections 190A, 193A and 195J to 195P.1AIn subsection (1) senior officers means—aofficers of Revenue and Customs of a rank designated by the Commissioners for Her Majesty’s Revenue and Customs as equivalent to that of a senior police officer,bimmigration officers of a rank designated by the Secretary of State as equivalent to that of a senior police officer.cthe Director of the Serious Fraud Office.1BA senior police officer means a police officer of at least the rank of inspector.2Where the Secretary of State proposes to issue a code of practice the Secretary of State must—apublish a draft,bconsider any representations made about the draft,cif the Secretary of State thinks appropriate, modify the draft in the light of any such representations.2AThe Secretary of State must also consult the Attorney General about the draft in its application to the exercise of powers by SFO officers and the Director of the Serious Fraud Office.3The Secretary of State must lay a draft of the code before Parliament.4When the Secretary of State has laid a draft of the code before Parliament the Secretary of State may bring it into operation by order.5The Secretary of State may revise the whole or any part of the code and issue the code as revised; and subsections (2) to (4) apply to such a revised code as they apply to the original code.6A failure by a person to comply with a provision of the code does not of itself make the person liable to criminal or civil proceedings.7The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant.<Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Codes of practice: </Addition><Abbreviation Expansion="the Department of Justice in Northern Ireland"><Addition ChangeId="key-9ebc3787d69dfa1784554a1d2bcd7e2f-1514656404999" CommentaryRef="key-9ebc3787d69dfa1784554a1d2bcd7e2f">Department of Justice</Addition></Abbreviation>195T1The Department of Justice must make a code of practice in connection with—athe carrying out by constables and accredited financial investigators of the functions conferred by sections 195C to 195H,bthe carrying out by senior officers of their functions under section 195G, andcthe detention of property by—iconstables,iiaccredited financial investigators, andiiimembers of staff of the relevant director (within the meaning of section 352(5A)(b)),under or by virtue of sections 190A, 193A and 195J to 195P.2In subsection (1)(b) senior officers means—apolice officers of at least the rank of inspector,baccredited financial investigators who fall within a description specified in an order made for this purpose by the Secretary of State under section 453.3Where the Department of Justice proposes to issue a code of practice the Department of Justice must—apublish a draft,bconsider any representations made about the draft,cif the Department of Justice thinks appropriate, modify the draft in the light of any such representations.4The Department of Justice must lay a draft of the code before the Northern Ireland Assembly.5When the Department of Justice has laid a draft of the code before the Assembly the Department of Justice may bring it into operation by order.6Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (4) in relation to the laying of a draft as it applies in relation to the laying of a statutory document under an enactment.7The Department of Justice may revise the whole or any part of the code and issue the code as revised; and subsections (3) to (6) apply to such a revised code as they apply to the original code.8A failure by a person to comply with a provision of the code does not of itself make the person liable to criminal or civil proceedings.9The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant.Management receivers<CommentaryRef Ref="key-e6a2365e6b28fd124a5831264291e81f"/><CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Appointment1961Subsection (2) applies if—athe High Court makes a restraint order, andbthe applicant for the restraint order applies to the court to proceed under subsection (2) (whether as part of the application for the restraint order or at any time afterwards).2The High Court may by order appoint a receiver in respect of any realisable property to which the restraint order applies.<CommentaryRef Ref="key-e6a2365e6b28fd124a5831264291e81f"/><CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Powers1971If the court appoints a receiver under section 196 it may act under this section on the application of the person who applied for the restraint order.2The court may by order confer on the receiver the following powers in relation to any realisable property to which the restraint order applies—apower to take possession of the property;bpower to manage or otherwise deal with the property;cpower to start, carry on or defend any legal proceedings in respect of the property;dpower to realise so much of the property as is necessary to meet the receiver’s remuneration and expenses.3The court may by order confer on the receiver power to enter any premises in Northern Ireland and to do any of the following—asearch for or inspect anything authorised by the court;bmake or obtain a copy, photograph or other record of anything so authorised;cremove anything which the receiver is required or authorised to take possession of in pursuance of an order of the court.4The court may by order authorise the receiver to do any of the following for the purpose of the exercise of his functions—ahold property;benter into contracts;csue and be sued;demploy agents;eexecute powers of attorney, deeds or other instruments;ftake any other steps the court thinks appropriate.5The court may order any person who has possession of realisable property to which the restraint order applies to give possession of it to the receiver.6The court—amay order a person holding an interest in realisable property to which the restraint order applies to make to the receiver such payment as the court specifies in respect of a beneficial interest held by the defendant or the recipient of a tainted gift;bmay (on the payment being made) by order transfer, grant or extinguish any interest in the property.7Subsections (2), (5) and (6) do not apply to property for the time being subject to a charge under any of these provisions—asection 9 of the Drug Trafficking Offences Act 1986 (c. 32);bsection 78 of the Criminal Justice Act 1988 (c. 33);cArticle 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17));dsection 27 of the Drug Trafficking Act 1994 (c. 37);eArticle 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)).8The court must not—aconfer the power mentioned in subsection (2)(b) or (d) in respect of property, orbexercise the power conferred on it by subsection (6) in respect of property,unless it gives persons holding interests in the property a reasonable opportunity to make representations to it.8ASubsection (8), so far as relating to the power mentioned in subsection (2)(b), does not apply to property which—ais perishable; orbought to be disposed of before its value diminishes.9The court may order that a power conferred by an order under this section is subject to such conditions and exceptions as it specifies.10Managing or otherwise dealing with property includes—aselling the property or any part of it or interest in it;bcarrying on or arranging for another person to carry on any trade or business the assets of which are or are part of the property;cincurring capital expenditure in respect of the property.Enforcement receivers<CommentaryRef Ref="key-e6a2365e6b28fd124a5831264291e81f"/><CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Appointment1981This section applies if—aa confiscation order is made,bit is not satisfied, andcit is not subject to appeal.2On the application of the prosecutor the Crown Court may by order appoint a receiver in respect of realisable property.<CommentaryRef Ref="key-e6a2365e6b28fd124a5831264291e81f"/><CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Powers1991If the court appoints a receiver under section 198 it may act under this section on the application of the prosecutor.2The court may by order confer on the receiver the following powers in relation to the realisable property—apower to take possession of the property;bpower to manage or otherwise deal with the property;cpower to realise the property, in such manner as the court may specify;dpower to start, carry on or defend any legal proceedings in respect of the property.eso far as the property consists of cryptoassets, power to destroy the property.3The court may by order confer on the receiver power to enter any premises in Northern Ireland and to do any of the following—asearch for or inspect anything authorised by the court;bmake or obtain a copy, photograph or other record of anything so authorised;cremove anything which the receiver is required or authorised to take possession of in pursuance of an order of the court.4The court may by order authorise the receiver to do any of the following for the purpose of the exercise of his functions—ahold property;benter into contracts;csue and be sued;demploy agents;eexecute powers of attorney, deeds or other instruments;ftake any other steps the court thinks appropriate.5The court may order any person who has possession of realisable property to give possession of it to the receiver.6The court—amay order a person holding an interest in realisable property to make to the receiver such payment as the court specifies in respect of a beneficial interest held by the defendant or the recipient of a tainted gift;bmay (on the payment being made) by order transfer, grant or extinguish any interest in the property.7Subsections (2), (5) and (6) do not apply to property for the time being subject to a charge under any of these provisions—asection 9 of the Drug Trafficking Offences Act 1986 (c. 32);bsection 78 of the Criminal Justice Act 1988 (c. 33);cArticle 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17));dsection 27 of the Drug Trafficking Act 1994 (c. 37);eArticle 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)).8The court must not—aconfer the power mentioned in subsection (2)(b) , (c) or (e) in respect of property, orbexercise the power conferred on it by subsection (6) in respect of property,unless it gives persons holding interests in the property a reasonable opportunity to make representations to it.8ASubsection (8), so far as relating to the power mentioned in subsection (2)(b), does not apply to property which—ais perishable; orbought to be disposed of before its value diminishes.8BRepresentations that a person is entitled to make by virtue of subsection (8) do not include representations that are inconsistent with a determination made under section 160A, unless—athe person was not given a reasonable opportunity to make representations when the determination was made and has not appealed against the determination, orbit appears to the court that there would be a serious risk of injustice to the person if the court was bound by the determination;and the determination does not bind the court if paragraph (a) or (b) applies.9The court may order that a power conferred by an order under this section is subject to such conditions and exceptions as it specifies.9AThe court may confer the power mentioned in subsection (2)(e) only where—ait is not reasonably practicable to realise the cryptoassets in question, orbthere are reasonable grounds to believe that the realisation of the cryptoassets would be contrary to the public interest, having regard in particular to how likely it is that the entry of the cryptoassets into general circulation would facilitate criminal conduct by any person.9BAn order conferring that power—amust set out the court’s assessment of the market value of the cryptoassets to which it relates;bmay confer power to destroy the cryptoassets only to the extent that their market value, as set out in the order, is less than or equal to the amount remaining to be paid under the confiscation order.9CIf the receiver destroys any cryptoassets in the exercise of that power, the defendant is to be treated as having paid, towards satisfaction of the confiscation order, an amount equal to the market value, as set out in the order, of the cryptoassets which have been destroyed.10Managing or otherwise dealing with property includes—aselling the property or any part of it or interest in it;bcarrying on or arranging for another person to carry on any trade or business the assets of which are or are part of the property;cincurring capital expenditure in respect of the property.Director’s receivers Appointment200. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Powers201. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Application of sums<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Enforcement receivers2021This section applies to sums which are in the hands of a receiver appointed under section 198 if they are—athe proceeds of the realisation of property under section 199;bsums (other than those mentioned in paragraph (a)) in which the defendant holds an interest.2The sums must be applied as follows—afirst, they must be applied in payment of such expenses incurred by a person acting as an insolvency practitioner as are payable under this subsection by virtue of section 432;bsecond, they must be applied in making any payments directed by the Crown Court;cthird, they must be applied on the defendant’s behalf towards satisfaction of the confiscation order.3If the amount payable under the confiscation order has been fully paid and any sums remain in the receiver’s hands he must distribute them—aamong such persons who held (or hold) interests in the property concerned as the Crown Court directs, andbin such proportions as it directs.4Before making a direction under subsection (3) the court must give persons who held (or hold) interests in the property concerned a reasonable opportunity to make representations to it.5For the purposes of subsections (3) and (4) the property concerned is—athe property represented by the proceeds mentioned in subsection (1)(a);bthe sums mentioned in subsection (1)(b).6The receiver applies sums as mentioned in subsection (2)(c) by paying them to the appropriate chief clerk on account of the amount payable under the order.7The appropriate chief clerk is the chief clerk of the court at the place where the confiscation order was made.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Sums received by chief clerk2031This section applies if a chief clerk receives sums on account of the amount payable under a confiscation order (whether the sums are received under section 202 or otherwise).2The chief clerk’s receipt of the sums reduces the amount payable under the order, but he must apply the sums received as follows.3First he must apply them in payment of such expenses incurred by a person acting as an insolvency practitioner as—aare payable under this subsection by virtue of section 432, butbare not already paid under section 202(2)(a) or 215D(2)(a) .4If the chief clerk received the sums under section 202 or 215D he must next apply them—afirst, in payment of the remuneration and expenses of a receiver appointed under section 196, to the extent that they have not been met by virtue of the exercise by that receiver of a power conferred under section 197(2)(d);bsecond, in payment of the remuneration and expenses of any receiver appointed under section 198.cthird, in payment to an appropriate officer of any amount to which the officer is entitled by virtue of section 215B.5If a direction was made under section 163(6) for an amount of compensation to be paid out of sums recovered under the confiscation order, the chief clerk must next apply the sums in payment of that amount.6If any amount remains after the chief clerk makes any payments required by the preceding provisions of this section, the amount must be treated for the purposes of section 20 of the Administration of Justice Act (Northern Ireland) 1954 (c. 9 (N.I.)) (application of fines) as if it were a fine.7Subsection (4) does not apply in relation to the remuneration of a receiver if the receiver is a person falling within subsection (8).8The following fall within this subsection—aa constable,ba member of staff of the Northern Ireland Policing Board,can accredited financial investigator,da member of staff of the Public Prosecution Service for Northern Ireland,ea member of staff of the Serious Fraud Office,fa member of staff of a Northern Ireland department,ga member of staff of the Commissioners for Her Majesty's Revenue and Customs,ha National Crime Agency officer.9It is immaterial for the purposes of subsection (7) whether a person falls within subsection (8) by virtue of a permanent or temporary appointment or a secondment from elsewhere.10The reference in subsection (8) to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that subsection by the Secretary of State under section 453. Director’s receivers204. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sums received by Director205. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Restrictions<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Restraint orders2061Subsections (2) and (3) apply if a court makes a restraint order.2If the order applies to a tenancy of any premises, no landlord or other person to whom rent is payable may exercise a right within subsection (3) except with the leave of the High Court and subject to any terms the High Court may impose.3A right is within this subsection if it is a right of forfeiture by peaceable re-entry in relation to the premises in respect of any failure by the tenant to comply with any term or condition of the tenancy.4If a court in which proceedings are pending in respect of any property is satisfied that a restraint order has been applied for or made in respect of the property, the court may either stay the proceedings or allow them to continue on any terms it thinks fit.5Before exercising any power conferred by subsection (4), the court must give an opportunity to be heard to—athe applicant for the restraint order, andbany receiver appointed in respect of the property under section 196or 198.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Enforcement receivers2071Subsections (2) and (3) apply if a court makes an order under section 198 appointing a receiver in respect of any realisable property.2If the receiver is appointed in respect of a tenancy of any premises, no landlord or other person to whom rent is payable may exercise a right within subsection (3) except with the leave of the Crown Court and subject to any terms the Crown Court may impose.3A right is within this subsection if it is a right of forfeiture by peaceable re-entry in relation to the premises in respect of any failure by the tenant to comply with any term or condition of the tenancy.4If a court in which proceedings are pending in respect of any property is satisfied that an order under section 198 appointing a receiver in respect of the property has been applied for or made, the court may either stay the proceedings or allow them to continue on any terms it thinks fit.5Before exercising any power conferred by subsection (4), the court must give an opportunity to be heard to—athe prosecutor, andbthe receiver (if the order under section 198 has been made). Director’s receivers208. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Receivers: further provisions<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Protection209If a receiver appointed under section 196 or 198 —atakes action in relation to property which is not realisable property,bwould be entitled to take the action if it were realisable property, andcbelieves on reasonable grounds that he is entitled to take the action,he is not liable to any person in respect of any loss or damage resulting from the action, except so far as the loss or damage is caused by his negligence.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Further applications2101This section applies to a receiver appointed under section 196 or 198 .2The receiver may apply—ato the High Court if he is appointed under section 196;bto the Crown Court if he is appointed under section 198 ...,for an order giving directions as to the exercise of his powers.3The following persons may apply to the High Court if the receiver is appointed under section 196 or to the Crown Court if the receiver is appointed under section 198 ...—aany person affected by action taken by the receiver;bany person who may be affected by action the receiver proposes to take.4On an application under this section the court may make such order as it believes is appropriate.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Discharge and variation2111The following persons may apply to the High Court to vary or discharge an order made under section 196 or 197 or to the Crown Court to vary or discharge an order made under section 198 or 199 —athe receiver;bthe person who applied for the order ...;cany person affected by the order.2On an application under this section the court—amay discharge the order;bmay vary the order.3But in the case of an order under section 196 or 197—aif the condition in section 189 which was satisfied was that proceedings were started or an application was made, the court must discharge the order on the conclusion of the proceedings or of the application (as the case may be);bif the condition which was satisfied was that an investigation was started or an application was to be made, the court must discharge the order if within a reasonable time proceedings for the offence are not started or the application is not made (as the case may be).<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Management receivers: discharge2121This section applies if—aa receiver stands appointed under section 196 in respect of realisable property (the management receiver), andbthe court appoints a receiver under section 198 ....2The court must order the management receiver to transfer to the other receiver all property held by the management receiver by virtue of the powers conferred on him by section 197.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4Subsection (2) does not apply to property which the management receiver holds by virtue of the exercise by him of his power under section 197(2)(d).5If the management receiver complies with an order under subsection (2) he is discharged—afrom his appointment under section 196;bfrom any obligation under this Act arising from his appointment.6If this section applies the court may make such a consequential or incidental order as it believes is appropriate.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Appeal to Court of Appeal2131If on an application for an order under any of sections 196 to 199 ... the court decides not to make one, the person who applied for the order may appeal to the Court of Appeal against the decision.2If the court makes an order under any of sections 196 to 199 ..., the following persons may appeal to the Court of Appeal in respect of the court’s decision—athe person who applied for the order;bany person affected by the order.3If on an application for an order under section 210 the court decides not to make one, the person who applied for the order may appeal to the Court of Appeal against the decision.4If the court makes an order under section 210, the following persons may appeal to the Court of Appeal in respect of the court’s decision—athe person who applied for the order;bany person affected by the order;cthe receiver.5The following persons may appeal to the Court of Appeal against a decision of the court on an application under section 211—athe person who applied for the order in respect of which the application was made ...;bany person affected by the court’s decision;cthe receiver.6On an appeal under this section the Court of Appeal may—aconfirm the decision, orbmake such order as it believes if appropriate.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Appeal to <Substitution ChangeId="key-71c4e92234a9fe72e9a83cb0ced9f631-1502888055722" CommentaryRef="key-71c4e92234a9fe72e9a83cb0ced9f631">Supreme Court </Substitution> 2141An appeal lies to the Supreme Court from a decision of the Court of Appeal on an appeal under section 213.2An appeal under this section lies at the instance of any person who was a party to the proceedings before the Court of Appeal.3On an appeal under this section the Supreme Court may—aconfirm the decision of the Court of Appeal, orbmake such order as it believes is appropriate. <Addition ChangeId="key-1282ba908839789e3d0b71838b7169a5-1702398799453" CommentaryRef="key-1282ba908839789e3d0b71838b7169a5">Enforcement: money, cryptoassets and personal property</Addition><CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/><Addition ChangeId="key-4dd4c04a0f0171fdfaa9eda45ddde5e2-1702398715129" CommentaryRef="key-4dd4c04a0f0171fdfaa9eda45ddde5e2">Money</Addition> 2151This section applies to money which—ais held by a person, andbis held in an account maintained by him with a relevant financial institution.2This section also applies to money which is held by a person and which—ahas been seized under a relevant seizure power by a constable or another person lawfully exercising the power, andbis being detained in connection with a criminal investigation or prosecution or with an investigation of a kind mentioned in section 341.2ABut this section applies to money only so far as the money is free property.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5If—aa confiscation order is made against a person holding money to which this section applies, andba receiver has not been appointed under section 198 in relation to the money,a magistrates' court may order the appropriate person to pay the money to the appropriate chief clerk on account of the amount payable under the confiscation order.5AWhere this section applies to money which is held in an account maintained with a relevant financial institution, a person applying for an order under subsection (5) must give notice of the application to the relevant financial institution with which the account is held.5BIn the case of money held in an account not maintained by the person against whom the confiscation order is made, a magistrates' court—amay make an order under subsection (5) only if the extent of the person's interest in the money has been determined under section 160A, andbmust have regard to that determination in deciding what is the appropriate order to make.6If a relevant financial institution fails to comply with an order under subsection (5)—athe magistrates’ court may order it to pay an amount not exceeding £5,000, andbfor the purposes of the Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26)) the sum is to be treated as adjudged to be paid by a conviction of the magistrates’ court.7In order to take account of changes in the value of money the Department of Justice in Northern Ireland may by order substitute another sum for the sum for the time being specified in subsection (6)(a).7AThe Department of Justice in Northern Ireland may by order amend this section so that it applies by virtue of subsection (1) not only to money held in an account maintained with a relevant financial institution but also to—amoney held in an account maintained with a financial institution of a specified kind, orbmoney that is represented by, or may be obtained from, a financial instrument or product of a specified kind.7BAn order under subsection (7A) may amend this section so that it makes provision about realising an instrument or product within subsection (7A)(b) or otherwise obtaining money from it.8In this section—“appropriate chief clerk” has the same meaning as in section 202(7);“appropriate person” means—in a case where the money is held in an account maintained with a relevant financial institution, the relevant financial institution;in any other case, the person on whose authority the money is detained;“bank” means an authorised deposit-taker, other than a building society, that has its head office or a branch in the United Kingdom;“building society” has the same meaning as in the Building Societies Act 1986; “electronic money institution” has the same meaning as in the Electronic Money Regulations 2011 (S.I. 2011/99) (see regulation 2 of those Regulations); “payment institution” means an authorised payment institution or a small payment institution (each as defined in regulation 2 of the Payment Services Regulations 2017 (S.I. 2017/752)); “relevant financial institution” means a bank, a building society, an electronic money institution or a payment institution; “relevant seizure power” means a power to seize money conferred by or by virtue of—a warrant granted under any enactment or rule of law, orany enactment, or rule of law, under which the authority of a warrant is not required.9In the definition of “bank” in subsection (8), “authorised deposit-taker” means—aa person who has permission under Part 4A of the Financial Services and Markets Act 2000 to accept deposits;ba person who—iis specified, or is within a class of persons specified, by an order under section 38 of that Act (exemption orders), andiiaccepts deposits;can EEA firm of the kind mentioned in paragraph 5(b) of Schedule 3 to that Act that has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12(1) of that Schedule) to accept deposits.10A reference in subsection (9) to a person or firm with permission to accept deposits does not include a person or firm with permission to do so only for the purposes of, or in the course of, an activity other than accepting deposits.<Addition ChangeId="key-9802e425cd1107b40349057bed526d1a-1702400237356" CommentaryRef="key-9802e425cd1107b40349057bed526d1a">Cryptoassets</Addition>215ZA1This section applies to cryptoassets which—aare held by a person, andbare held in a crypto wallet administered by a UK-connected cryptoasset service provider,but only so far as the cryptoassets are free property.2Subsection (3) applies if—aa confiscation order is made against a person holding cryptoassets to which this section applies, andba receiver has not been appointed under section 198 in relation to the cryptoassets.3A magistrates’ court may order the UK-connected cryptoasset service provider which administers the crypto wallet in which the cryptoassets are held—ato realise the cryptoassets, or a portion of the cryptoassets having a specified value,bto pay the proceeds of that realisation to the appropriate chief clerk on account of, and up to a maximum of, the amount payable under the confiscation order, andcto the extent that the proceeds of the realisation exceed the amount payable under the confiscation order, to pay the excess to an appropriate officer identified in the order.4In subsection (3)—“appropriate chief clerk” has the same meaning as in section 202(7);“appropriate officer” has the same meaning as in section 195A.5A person applying for an order under subsection (3) must give notice of the application to the UK-connected cryptoasset service provider.6Where the crypto wallet in which the cryptoassets are held is administered on behalf of someone other than the person against whom the confiscation order is made, a magistrates’ court—amay make an order under subsection (3) only if the extent of the person’s interest in the money has been determined under section 160A, andbmust have regard to that determination in deciding what is the appropriate order to make.7If a UK-connected cryptoasset service provider fails to comply with an order under subsection (3)—athe magistrates’ court may order it to pay an amount not exceeding £5,000, andbfor the purposes of the Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26)) the sum is to be treated as adjudged to be paid by a conviction of the court.8In order to take account of changes in the value of money the Department of Justice in Northern Ireland may by order substitute another sum for the sum for the time being specified in subsection (7)(a).9Where a UK-connected cryptoasset service provider—ais required by an order under subsection (3) to realise a portion of cryptoassets having a specified value, butbon realising cryptoassets under the order, obtains proceeds of an amount which differs from that value,it does not fail to comply with the order solely because of that difference in value, provided that it took reasonable steps to obtain proceeds equal to the value specified.<Addition ChangeId="key-9802e425cd1107b40349057bed526d1a-1702400237356" CommentaryRef="key-9802e425cd1107b40349057bed526d1a">Meaning of “UK-connected cryptoasset service provider”</Addition>215ZB1“UK-connected cryptoasset service provider” in section 215ZA means a cryptoasset service provider which—ais acting in the course of business carried on by it in the United Kingdom,bhas terms and conditions with the persons to whom it provides services which provide for a legal dispute to be litigated in the courts of a part of the United Kingdom,cholds in the United Kingdom any data relating to the persons to whom it provides services, ordmeets the condition in subsection (2).2The condition in this subsection is that—athe cryptoasset service provider has its registered office or, if it does not have one, its head office in the United Kingdom, andbthe day-to-day management of the provider’s business is the responsibility of that office or another establishment maintained by it in the United Kingdom.3“Cryptoasset service provider” in subsections (1) and (2) includes a cryptoasset exchange provider and a custodian wallet provider; and for this purpose—“cryptoasset exchange provider” means a firm or sole practitioner who by way of business provides one or more of the following services, including where the firm or sole practitioner does so as creator or issuer of any of the cryptoassets involved—exchanging, or arranging or making arrangements with a view to the exchange of, cryptoassets for money or money for cryptoassets;exchanging, or arranging or making arrangements with a view to the exchange of, one cryptoasset for another;operating a machine which utilises automated processes to exchange cryptoassets for money or money for cryptoassets;“custodian wallet provider” means a firm or sole practitioner who by way of business provides services to safeguard, or to safeguard and administer—cryptoassets on behalf of its customers, orprivate cryptographic keys on behalf of its customers in order to hold, store and transfer cryptoassets.4In the definition of “cryptoasset exchange provider” in subsection (3), “cryptoasset” includes a right to, or interest in, a cryptoasset.5The Secretary of State may by regulations amend the definitions in subsection (3) (including by amending subsection (4)).6The Secretary of State must consult the Department of Justice in Northern Ireland before making regulations under subsection (5).<Addition ChangeId="key-e4545b132ff0452df2b0e0c4785731dc-1532190202597" CommentaryRef="key-e4545b132ff0452df2b0e0c4785731dc">Seized personal property</Addition>215A1This section applies to personal property which is held by a person and which—ahas been seized by an appropriate officer under a relevant seizure power, orbhas been produced to an appropriate officer in compliance with a production order under section 345.2This section applies if the following conditions are satisfied—aa confiscation order is made against the person by whom the property is held;ba receiver has not been appointed under section 198 in relation to the property;cany period allowed under section 161 for payment of the amount ordered to be paid under the confiscation order has ended.3In such a case a magistrates' court may by order authorise an appropriate officer to realise the property.4In this section “appropriate officer” and “relevant seizure power” have the same meaning as in section 190A.<Addition ChangeId="key-e4545b132ff0452df2b0e0c4785731dc-1532190202597" CommentaryRef="key-e4545b132ff0452df2b0e0c4785731dc"><Addition ChangeId="key-39b720ff55fbd0c53ed6bbe137234e52-1702398668852" CommentaryRef="key-39b720ff55fbd0c53ed6bbe137234e52">Destruction of seized cryptoassets</Addition></Addition>215AA1This section applies to cryptoassets which are held by a person and which have been seized by an appropriate officer under a relevant seizure power.2A magistrates’ court may by order authorise an appropriate officer to destroy the cryptoassets if—aa confiscation order is made against the person by whom the cryptoassets are held,ba receiver has not been appointed under section 198 in relation to the cryptoassets, andceither—iit is not reasonably practicable to realise the cryptoassets, oriithere are reasonable grounds to believe that the realisation of the cryptoassets would be contrary to the public interest, having regard in particular to how likely it is that the entry of the cryptoassets into general circulation would facilitate criminal conduct by any person.3An order under this section—amust set out the court’s assessment of the market value of the cryptoassets to which it relates;bmay authorise the destruction of cryptoassets only to the extent that their market value, as set out in the order, is less than or equal to the amount remaining to be paid under the confiscation order.4Before making an order under this section, the court must give persons who hold interests in the cryptoassets a reasonable opportunity to make representations to it.5If cryptoassets held by a person are destroyed following an order under this section, the person is to be treated as having paid, towards satisfaction of the confiscation order, an amount equal to the market value, as set out in the order, of the cryptoassets which have been destroyed.6In this section “appropriate officer” and “relevant seizure power” have the same meaning as in section 190A.<Addition ChangeId="key-e4545b132ff0452df2b0e0c4785731dc-1532190202597" CommentaryRef="key-e4545b132ff0452df2b0e0c4785731dc">Costs of storage and realisation</Addition>215B1This section applies if a magistrates' court makes an order under section 215A.2The court may determine an amount which may be recovered by the appropriate officer in respect of reasonable costs incurred in—astoring or insuring the property since it was seized or produced as mentioned in subsection (1) of that section;brealising the property.3If the court makes a determination under this section the appropriate officer is entitled to payment of the amount under section 203(4).4A determination under this section may be made on the same occasion as the section 215A order or on any later occasion; and more than one determination may be made in relation to any case.5In this section “appropriate officer” has the same meaning as in section 190A.<Addition ChangeId="key-e4545b132ff0452df2b0e0c4785731dc-1532190202597" CommentaryRef="key-e4545b132ff0452df2b0e0c4785731dc">Sections </Addition><Addition ChangeId="key-e4545b132ff0452df2b0e0c4785731dc-1532190202597" CommentaryRef="key-e4545b132ff0452df2b0e0c4785731dc"><Addition ChangeId="key-8798b1156d58a217c0fe3b9ab009b659-1702398758805" CommentaryRef="key-8798b1156d58a217c0fe3b9ab009b659">215ZA to</Addition></Addition><Addition ChangeId="key-e4545b132ff0452df2b0e0c4785731dc-1532190202597" CommentaryRef="key-e4545b132ff0452df2b0e0c4785731dc"> 215B: appeals</Addition>215C1If a magistrates' court decides not to make an order under section 215ZA(3), 215A(3) or 215AA(2), an appropriate officer may appeal to a county court.2If a magistrates' court makes an order under section 215ZA(3), 215A(3) or 215AA(2), a person affected by the order may appeal to a county court.3But the person mentioned in section 215ZA(2)(a), 215A(2)(a) or 215AA(2)(a) (as applicable) may not appeal.4An appropriate officer may appeal to a county court against—aa determination made by a magistrates' court under section 215B;ba decision by a magistrates' court not to make a determination under that section.5In this section “appropriate officer” has the same meaning as in section 190A.<Addition ChangeId="key-e4545b132ff0452df2b0e0c4785731dc-1532190202597" CommentaryRef="key-e4545b132ff0452df2b0e0c4785731dc">Proceeds of realisation</Addition>215D1This section applies to sums which—aare in the hands of an appropriate officer, andbare the proceeds of the realisation of property under section 215ZA or 215A.2The sums must be applied as follows—afirst, they must be applied in payment of such expenses incurred by a person acting as an insolvency practitioner as are payable under this subsection by virtue of section 432;bsecond, they must be applied in making any payments directed by the magistrates' court or Crown Court;cthird, they must be paid to the appropriate chief clerk on account of the amount payable under the confiscation order.3If the amount payable under the confiscation order has been fully paid and any sums remain in the appropriate officer's hands, the appropriate officer must distribute them—aamong such persons who held (or hold) interests in the property represented by the proceeds as the magistrates' court or Crown Court directs, andbin such proportions as it directs.4Before making a direction under subsection (3) the court must give persons who held (or hold) interests in the property a reasonable opportunity to make representations to it.5If the magistrates' court has made a direction under subsection (2)(b) or (3) in respect of the proceeds of realisation of any property, the Crown Court may not make a direction under either of those provisions in respect of the proceeds of realisation of that property; and vice versa.6In this section—“appropriate officer” has the same meaning as in section 190A, and“appropriate chief clerk” has the same meaning as in section 202(7).Financial investigators<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Applications and appeals2161This section applies to—aan application under section 190, 191, 196, 197 or 211;ban appeal under section 192, 193, 213 or 214.2An accredited financial investigator must not make such an application or bring such an appeal unless he falls within subsection (3).3An accredited financial investigator falls within this subsection if he is one of the following or is authorised for the purposes of this section by one of the following—aa police officer who is not below the rank of superintendent,ba customs officer who is not below such grade as is designated by the Commissioners of Customs and Excise as equivalent to that rank,can accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State under section 453.4If such an application is made or appeal brought by an accredited financial investigator any subsequent step in the application or appeal or any further application or appeal relating to the same matter may be taken, made or brought by a different accredited financial investigator who falls within subsection (3).5If—aan application for a restraint order is made by an accredited financial investigator, andba court is required under section 206(5) to give the applicant for the order an opportunity to be heard,the court may give the opportunity to a different accredited financial investigator who falls within subsection (3).Exercise of powers<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Powers of court and receiver <Addition ChangeId="key-b548d0a6d4db4247f96a78056d16ca69-1532188590427" CommentaryRef="key-b548d0a6d4db4247f96a78056d16ca69">etc</Addition> 2171This section applies to—athe powers conferred on a court by sections 189 to 207 and sections 210 to 215D;bthe powers of a receiver appointed under section 196 or 198.cthe powers conferred on appropriate officers by sections 195C to 195L;dthe powers conferred on senior officers by section 195G.2The powers—amust be exercised with a view to the value for the time being of realisable property being made available (by the property’s realisation) for satisfying any confiscation order that has been or may be made against the defendant;bmust be exercised, in a case where a confiscation order has not been made, with a view to securing that there is no diminution in the value of realisable property;cmust be exercised without taking account of any obligation of the defendant or a recipient of a tainted gift if the obligation conflicts with the object of satisfying any confiscation order that has been or may be made against the defendant;dmay be exercised in respect of a debt owed by the Crown.2ASubsection (2)(a) does not apply to—athe power conferred on a court by paragraph (e) of section 199(2) (which enables the court to give a receiver the power to destroy cryptoassets),ba power conferred on a receiver by virtue of that paragraph, orcthe power conferred on a magistrates’ court by section 215AA (power to order destruction of cryptoassets).3Subsection (2) has effect subject to the following rules—athe powers must be exercised with a view to allowing a person other than the defendant or a recipient of a tainted gift to retain or recover the value of any interest held by him;bin the case of realisable property held by a recipient of a tainted gift, the powers must be exercised with a view to realising no more than the value for the time being of the gift;cin a case where a confiscation order has not been made against the defendant, property must not be realised if the court so orders under subsection (4).4If on an application by the defendant, or by the recipient of a tainted gift, the court decides that property cannot be replaced it may order that it must not be sold.5An order under subsection (4) may be revoked or varied.Committal<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Committal by magistrates’ court2181This section applies if—aa defendant is convicted of an offence by a magistrates’ court, andbthe prosecutor asks the court to commit the defendant to the Crown Court with a view to a confiscation order being considered under section 156.2In such a case the magistrates’ court—amust commit the defendant to the Crown Court in respect of the offence, andbmay commit him to the Crown Court in respect of any other offence falling within subsection (3).3An offence falls within this subsection if—athe defendant has been convicted of it by the magistrates’ court or any other court, andbthe magistrates’ court has power to deal with him in respect of it.4If a committal is made under this section in respect of an offence or offences—asection 156 applies accordingly, andbthe committal operates as a committal of the defendant to be dealt with by the Crown Court in accordance with section 219.5A committal under this section may be in custody or on bail.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Sentencing by Crown Court2191If a defendant is committed to the Crown Court under section 218 in respect of an offence or offences, this section applies (whether or not the court proceeds under section 156).2The Crown Court—amust inquire into the circumstances of the case, andbmay deal with the defendant in any way in which the magistrates’ court could deal with him if it had just convicted him of the offence.Compensation<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Serious default2201If the following three conditions are satisfied the Crown Court may order the payment of such compensation as it believes is just.2The first condition is satisfied if a criminal investigation has been started with regard to an offence and proceedings are not started for the offence.3The first condition is also satisfied if proceedings for an offence are started against a person and—athey do not result in his conviction for the offence, orbhe is convicted of the offence but the conviction is quashed or he is pardoned in respect of it.4If subsection (2) applies the second condition is that—ain the criminal investigation there has been a serious default by a person mentioned in subsection (9), andbthe investigation would not have continued if the default had not occurred.5If subsection (3) applies the second condition is that—ain any criminal investigation with regard to the offence or in its prosecution there has been a serious default by a person who is mentioned in subsection (9), andbthe proceedings would not have been started or continued if the default had not occurred.6The third condition is that an application is made under this section by a person who held realisable property and has suffered loss in consequence of anything done in relation to it by or in pursuance of an order under this Part.7The offence referred to in subsection (2) may be one of a number of offences with regard to which the investigation is started.8The offence referred to in subsection (3) may be one of a number of offences for which the proceedings are started.9Compensation under this section is payable to the applicant and—aif the person in default was or was acting as a police officer within the meaning of the Police (Northern Ireland) Act 2000 (c. 32), the compensation is payable by the Chief Constable;bif the person in default was a member of the Public Prosecution Service for Northern Ireland or was acting on his behalf, the compensation is payable by the Director of Public Prosecutions for Northern Ireland;baif the person in default was a National Crime Agency officer, the compensation is payable by the National Crime Agency;cif the person in default was a member of the Serious Fraud Office, the compensation is payable by the Director of that Office;dif the person in default was a customs officer, the compensation is payable by the Commissioners of Customs and Excise;eif the person in default was an officer of the Commissioners of Inland Revenue, the compensation is payable by those Commissioners.fif the person in default was an accredited financial investigator and none of paragraphs (a) to (e) apply, the compensation is payable in accordance with paragraph (b), (d) or (e) of section 302(7A) (as the case may require).<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Order varied or discharged2211This section applies if—athe court varies a confiscation order under section 179 or discharges one under section 180, andban application is made to the Crown Court by a person who held realisable property and has suffered loss as a result of the making of the order.2The court may order the payment of such compensation as it believes is just.3Compensation under this section is payable—ato the applicant;bby the Lord Chancellor.Enforcement abroad<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Enforcement abroad2221This section applies if—aany of the conditions in section 189 is satisfied,bthe prosecutor ... believes that realisable property is situated in a country or territory outside the United Kingdom (the receiving country), andcthe prosecutor ... sends a request for assistance to the Secretary of State with a view to it being forwarded under this section.2In a case where no confiscation order has been made, a request for assistance is a request to the government of the receiving country to secure that any person is prohibited from dealing with realisable property.3In a case where a confiscation order has been made and has not been satisfied, discharged or quashed, a request for assistance is a request to the government of the receiving country to secure that—aany person is prohibited from dealing with realisable property;brealisable property is realised and the proceeds are applied in accordance with the law of the receiving country.4No request for assistance may be made for the purposes of this section in a case where a confiscation order has been made and has been satisfied, discharged or quashed.5If the Secretary of State believes it is appropriate to do so he may forward the request for assistance to the government of the receiving country.6If property is realised in pursuance of a request under subsection (3) the amount ordered to be paid under the confiscation order must be taken to be reduced by an amount equal to the proceeds of realisation.7A certificate purporting to be issued by or on behalf of the requested government is admissible as evidence of the facts it states if it states—athat property has been realised in pursuance of a request under subsection (3),bthe date of realisation, andcthe proceeds of realisation.8If the proceeds of realisation made in pursuance of a request under subsection (3) are expressed in a currency other than sterling, they must be taken to be the sterling equivalent calculated in accordance with the rate of exchange prevailing at the end of the day of realisation.Interpretation<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Criminal lifestyle2231A defendant has a criminal lifestyle if (and only if) the following condition is satisfied.2The condition is that the offence (or any of the offences) concerned satisfies any of these tests—ait is specified in Schedule 5;bit constitutes conduct forming part of a course of criminal activity;cit is an offence committed over a period of at least six months and the defendant has benefited from the conduct which constitutes the offence.3Conduct forms part of a course of criminal activity if the defendant has benefited from the conduct and—ain the proceedings in which he was convicted he was convicted of three or more other offences, each of three or more of them constituting conduct from which he has benefited, orbin the period of six years ending with the day when those proceedings were started (or, if there is more than one such day, the earliest day) he was convicted on at least two separate occasions of an offence constituting conduct from which he has benefited.4But an offence does not satisfy the test in subsection (2)(b) or (c) unless the defendant obtains relevant benefit of not less than £5000.5Relevant benefit for the purposes of subsection (2)(b) is—abenefit from conduct which constitutes the offence;bbenefit from any other conduct which forms part of the course of criminal activity and which constitutes an offence of which the defendant has been convicted;cbenefit from conduct which constitutes an offence which has been or will be taken into consideration by the court in sentencing the defendant for an offence mentioned in paragraph (a) or (b).6Relevant benefit for the purposes of subsection (2)(c) is—abenefit from conduct which constitutes the offence;bbenefit from conduct which constitutes an offence which has been or will be taken into consideration by the court in sentencing the defendant for the offence mentioned in paragraph (a).7The Department of Justice in Northern Ireland may by order amend Schedule 5.8The Department of Justice in Northern Ireland may by order vary the amount for the time being specified in subsection (4).<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Conduct and benefit2241Criminal conduct is conduct which—aconstitutes an offence in Northern Ireland, orbwould constitute such an offence if it occurred in Northern Ireland.2General criminal conduct of the defendant is all his criminal conduct, and it is immaterial—awhether conduct occurred before or after the passing of this Act;bwhether property constituting a benefit from conduct was obtained before or after the passing of this Act.3Particular criminal conduct of the defendant is all his criminal conduct which falls within the following paragraphs—aconduct which constitutes the offence or offences concerned;bconduct which constitutes offences of which he was convicted in the same proceedings as those in which he was convicted of the offence or offences concerned;cconduct which constitutes offences which the court will be taking into consideration in deciding his sentence for the offence or offences concerned.4A person benefits from conduct if he obtains property as a result of or in connection with the conduct.5If a person obtains a pecuniary advantage as a result of or in connection with conduct, he is to be taken to obtain as a result of or in connection with the conduct a sum of money equal to the value of the pecuniary advantage.6References to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained both in that connection and some other.7If a person benefits from conduct his benefit is the value of the property obtained.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Tainted gifts2251Subsections (2) and (3) apply if—ano court has made a decision as to whether the defendant has a criminal lifestyle, orba court has decided that the defendant has a criminal lifestyle.2A gift is tainted if it was made by the defendant at any time after the relevant day.3A gift is also tainted if it was made by the defendant at any time and was of property—awhich was obtained by the defendant as a result of or in connection with his general criminal conduct, orbwhich (in whole or part and whether directly or indirectly) represented in the defendant’s hands property obtained by him as a result of or in connection with his general criminal conduct.4Subsection (5) applies if a court has decided that the defendant does not have a criminal lifestyle.5A gift is tainted if it was made by the defendant at any time after—athe date on which the offence concerned was committed, orbif his particular criminal conduct consists of two or more offences and they were committed on different dates, the date of the earliest.6For the purposes of subsection (5) an offence which is a continuing offence is committed on the first occasion when it is committed.7For the purposes of subsection (5) the defendant’s particular criminal conduct includes any conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned.8A gift may be a tainted gift whether it was made before or after the passing of this Act.9The relevant day is the first day of the period of six years ending with—athe day when proceedings for the offence concerned were started against the defendant, orbif there are two or more offences and proceedings for them were started on different days, the earliest of those days.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Gifts and their recipients2261If the defendant transfers property to another person 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.2If subsection (1) applies the property given is to be treated as such share in the property transferred as is represented by the fraction—awhose numerator is the difference between the two values mentioned in subsection (1), andbwhose denominator is the value of the property at the time of the transfer.3References to a recipient of a tainted gift are to a person to whom the defendant has made the gift.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Value: the basic rule2271This section applies for the purpose of deciding the value at any time of property then held by a person.2Its value is the market value of the property at that time.3But if at that time another person holds an interest in the property its value, in relation to the person mentioned in subsection (1), is the market value of his interest at that time, ignoring any charging order under a provision listed in subsection (4).4The provisions are—asection 9 of the Drug Trafficking Offences Act 1986 (c. 32);bsection 78 of the Criminal Justice Act 1988 (c. 33);cArticle 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17));dsection 27 of the Drug Trafficking Act 1994 (c. 37);eArticle 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)).5This section has effect subject to sections 228 and 229.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Value of property obtained from conduct2281This section applies for the purpose of deciding the value of property obtained by a person as a result of or in connection with his criminal conduct; and the material time is the time the court makes its decision.2The value of the property at the material time is the greater of the following—athe value of the property (at the time the person obtained it) adjusted to take account of later changes in the value of money;bthe value (at the material time) of the property found under subsection (3).3The property found under this subsection is as follows—aif the person holds the property obtained, the property found under this subsection is that property;bif he holds no part of the property obtained, the property found under this subsection is any property which directly or indirectly represents it in his hands;cif he holds part of the property obtained, the property found under this subsection is that part and any property which directly or indirectly represents the other part in his hands.4The references in subsection (2)(a) and (b) to the value are to the value found in accordance with section 227.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Value of tainted gifts2291The value at any time (the material time) of a tainted gift is the greater of the following—athe value (at the time of the gift) of the property given, adjusted to take account of later changes in the value of money;bthe value (at the material time) of the property found under subsection (2).2The property found under this subsection is as follows—aif the recipient holds the property given, the property found under this subsection is that property;bif the recipient holds no part of the property given, the property found under this subsection is any property which directly or indirectly represents it in his hands;cif the recipient holds part of the property given, the property found under this subsection is that part and any property which directly or indirectly represents the other part in his hands.3The references in subsection (1)(a) and (b) to the value are to the value found in accordance with section 227.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Free property2301Property is free unless it falls within subsection (2) or (3).2 Property falls within this subsection if an order is in force in respect of it under any of these provisions—asection 27 of the Misuse of Drugs Act 1971 (c. 38) (forfeiture orders);bArticle 11 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (deprivation orders);cPart 2 of the Proceeds of Crime (Scotland) Act 1995 (c. 43) (forfeiture of property used in crime);dsection 143 of the Powers of Criminal Courts (Sentencing) Act 2000 (c. 6) or Chapter 4 of Part 7 of the Sentencing Code (deprivation orders);esection 23, 23A or 111 of the Terrorism Act 2000 (c. 11) (forfeiture orders);eaparagraph 3(2), 6(2), 10D(1), 10G(2), 10J(3), 10S(2) , 10Z2(3), 10Z7AG(1), 10Z7BB(2), 10Z7CA(3), 10Z7CE(3) or 10Z7DG(3) of Schedule 1 to the Anti-terrorism, Crime and Security Act 2001;fsection 245A, 246, 255A, 256, 266, 295(2) , 298(2), 303L(1), 303O(3), 303R(3), 303Z3 , 303Z14(4), 303Z32(1), 303Z37(2), 303Z41(4), 303Z45(3) or 303Z60(4) of this Act.3Property falls within this subsection if—ait has been forfeited in pursuance of a forfeiture notice under section 297A or an account forfeiture notice under section 303Z9;bit is detained under section 297C , 297D , 298(4) or 303O(9).bait is detained under section 303Z30, 303Z31 or 303Z32 in a case where section 303Z42(2) applies;bbit is detained under section 303Z57 or 303Z58 in a case where section 303Z60(6) applies;cit is the forfeitable property in relation to an order under section 303Q(1) or 303Z44(1).dit has been forfeited in pursuance of a cash forfeiture notice under paragraph 5A of Schedule 1 to the Anti-terrorism, Crime and Security Act 2001 or an account forfeiture notice under paragraph 10W of that Schedule;eit is detained under paragraph 5B, 5C, 9A or 10G(7) of that Schedule;eait is detained under paragraph 10Z7AE, 10Z7AF or 10Z7AG of that Schedule in a case where paragraph 10Z7CB(2) of that Schedule applies;ebit is detained under paragraph 10Z7DD or 10Z7DE of that Schedule in a case where paragraph 10Z7DG(5) of that Schedule applies;fit is the forfeitable property in relation to an order under paragraph 10I(1) or 10Z7CD(1) of that Schedule.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Realisable property231Realisable property is—aany free property held by the defendant;bany free property held by the recipient of a tainted gift.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Property: general provisions2321Property is all property wherever situated and includes—amoney;ball forms of real or personal property;cthings in action and other intangible or incorporeal property.2The following rules apply in relation to property—aproperty is held by a person if he holds an interest in it;bproperty is obtained by a person if he obtains an interest in it;cproperty is transferred by one person to another if the first one transfers or grants an interest in it to the second;dreferences to property held by a person include references to property vested in his trustee in bankruptcy or liquidator or in the trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016), of his estate; ereferences to an interest held by a person beneficially in property include references to an interest which would be held by him beneficially if the property were not so vested;freferences to an interest, in relation to land in Northern Ireland or England and Wales, are to any legal estate or equitable interest or power;greferences to an interest, in relation to land in Scotland, are to any estate, interest, servitude or other heritable right in or over land, including a heritable security;hreferences to an interest, in relation to property other than land, include references to a right (including a right to possession).<Addition ChangeId="key-5a7c0147aceaf4a7a6724801c5483245-1702400315980" CommentaryRef="key-5a7c0147aceaf4a7a6724801c5483245">Cryptoassets etc</Addition>232A1“Cryptoasset” means a cryptographically secured digital representation of value or contractual rights that uses a form of distributed ledger technology and can be transferred, stored or traded electronically.2“Crypto wallet” means—asoftware,bhardware,ca physical item, ordany combination of the things mentioned in paragraphs (a) to (c),which is used to store the cryptographic private key that allows cryptoassets to be accessed.3“Cryptoasset-related item” has the meaning given in section 195C(5B).4The circumstances in which a cryptoasset is taken to be “destroyed” include circumstances where it is—adisposed of,btransferred, orcotherwise dealt with,in such a way as to ensure, or to make it virtually certain, that it will not be the subject of any further transactions or be dealt with again in any other way.5The Secretary of State may by regulations amend the definitions of “cryptoasset” and “crypto wallet” in this section.6The Secretary of State must consult the Department of Justice in Northern Ireland before making regulations under subsection (5).<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Proceedings2331Proceedings for an offence are started—awhen a justice of the peace issues a summons or warrant under Article 20 of the Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/ 1675 (N.I. 26)) in respect of the offence;bwhen a person is charged with the offence after being taken into custody without a warrant;cwhen an indictment is preferred under section 2(2)(c), (e) or (f) of the Grand Jury (Abolition) Act (Northern Ireland) 1969 (c. 15 (N.I.)).2If more than one time is found under subsection (1) in relation to proceedings they are started at the earliest of them.3If the defendant is acquitted on all counts in proceedings for an offence, the proceedings are concluded when he is acquitted.4If the defendant is convicted in proceedings for an offence and the conviction is quashed or the defendant is pardoned before a confiscation order is made, the proceedings are concluded when the conviction is quashed or the defendant is pardoned.5If a confiscation order is made against the defendant in proceedings for an offence (whether the order is made by the Crown Court or the Court of Appeal) the proceedings are concluded—awhen the order is satisfied or discharged, orbwhen the order is quashed and there is no further possibility of an appeal against the decision to quash the order.6If the defendant is convicted in proceedings for an offence but the Crown Court decides not to make a confiscation order against him, the following rules apply—aif an application for leave to appeal under section 181(2) is refused, the proceedings are concluded when the decision to refuse is made;bif the time for applying for leave to appeal under section 181(2) expires without an application being made, the proceedings are concluded when the time expires;cif on an appeal under section 181(2) the Court of Appeal confirms the Crown Court’s decision and an application for leave to appeal under section 183 is refused, the proceedings are concluded when the decision to refuse is made;dif on appeal under section 181(2) the Court of Appeal confirms the Crown Court’s decision, and the time for applying for leave to appeal under section 183 expires without an application being made, the proceedings are concluded when the time expires;eif on appeal under section 181(2) the Court of Appeal confirms the Crown Court’s decision, and on appeal under section 183 the House of Lords confirms the Court of Appeal’s decision, the proceedings are concluded when the Supreme Court confirms the decision;fif on appeal under section 181(2) the Court of Appeal directs the Crown Court to reconsider the case, and on reconsideration the Crown Court decides not to make a confiscation order against the defendant, the proceedings are concluded when the Crown Court makes that decision;gif on appeal under section 183 the Supreme Court directs the Crown Court to reconsider the case, and on reconsideration the Crown Court decides not to make a confiscation order against the defendant, the proceedings are concluded when the Crown Court makes that decision.7Any power to extend the time for giving notice of application for leave to appeal, or for applying for leave to appeal, must be ignored for the purposes of subsection (6).8In applying subsection (6) the fact that a court may decide on a later occasion to make a confiscation order against the defendant must be ignored.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Applications2341An application under section 169, 170, 177 or 178 is concluded—ain a case where the court decides not to make a confiscation order against the defendant, when it makes the decision;bin a case where a confiscation order is made against him as a result of the application, when the order is satisfied or discharged, or when the order is quashed and there is no further possibility of an appeal against the decision to quash the order;cin a case where the application is withdrawn, when the person who made the application notifies the withdrawal to the court to which the application was made.2An application under section 171 or 172 is concluded—ain a case where the court decides not to vary the confiscation order concerned, when it makes the decision;bin a case where the court varies the confiscation order as a result of the application, when the order is satisfied or discharged, or when the order is quashed and there is no further possibility of an appeal against the decision to quash the order;cin a case where the application is withdrawn, when the person who made the application notifies the withdrawal to the court to which the application was made.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Confiscation orders2351A confiscation order is satisfied when no amount is due under it.1AThe “amount payable” under a confiscation order, where part of that amount has been paid, means the amount that remains to be paid.2A confiscation order is subject to appeal until there is no further possibility of an appeal on which the order could be varied or quashed....<Addition ChangeId="key-d43e8a38197f4be50e9a1bcb77668c43-1522162630013" CommentaryRef="key-d43e8a38197f4be50e9a1bcb77668c43">No further possibility of appeal</Addition>235A1The following rule applies for the purposes of construing any provision of this Part which refers to there being no further possibility of—aan appeal against a decision of a court, orban appeal on which an order of a court could be varied or quashed.2Any power to extend the time for giving notice of application for leave to appeal, or for applying for leave to appeal, must be ignored.<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Other interpretative provisions2361A reference to the offence (or offences) concerned must be construed in accordance with section 156(9).2A criminal investigation is an investigation which police officers or other persons have a duty to conduct with a view to it being ascertained whether a person should be charged with an offence.3A defendant is a person against whom proceedings for an offence have been started (whether or not he has been convicted).4A reference to sentencing the defendant for an offence includes a reference to dealing with him otherwise in respect of the offence.5The following paragraphs apply to references to orders—aa confiscation order is an order under section 156;ba restraint order is an order under section 190.6Sections 223 to 235 and this section apply for the purposes of this Part.General<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Procedure on appeal to the Court of Appeal2371An appeal to the Court of Appeal under this Part lies only with the leave of that Court.2In relation to appeals to the Court of Appeal under this Part, the Department of Justice in Northern Ireland may make an order containing provision corresponding to any provision in the Criminal Appeal (Northern Ireland) Act 1980 (c. 47) (subject to any specified modifications).<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Procedure on appeal to the 2381In relation to appeals to the Supreme Court under this Part, the Secretary of State may make an order containing provision corresponding to any provision in the Criminal Appeal (Northern Ireland) Act 1980 (subject to any specified modifications).2The power under subsection (1) is exercisable by the Department of Justice in Northern Ireland (and not the Secretary of State) so far as it may be used to make provision which could be made by an Act of the Northern Ireland Assembly without the consent of the Secretary of State (see sections 6 to 8 of the Northern Ireland Act 1998).<CommentaryRef Ref="key-e3634034bab4be7cd4cb838ceea63874"/> Crown Court Rules239In relation to—aproceedings under this Part, orbreceivers appointed under this Part,Crown Court Rules may make provision corresponding to provision in rules of court (within the meaning of section 120(1) of the Judicature (Northern Ireland) Act 1978 (c. 23)).Part 5Civil recovery of the proceeds etc. of unlawful conductChapter 1Introductory General purpose of this Part2401This Part has effect for the purposes of—aenabling the enforcement authority to recover, in civil proceedings before the High Court or Court of Session, property which is, or represents, property obtained through unlawful conduct,benabling property which is, or represents, property obtained through unlawful conduct, or which is intended to be used in unlawful conduct, to be forfeited in civil proceedings before a magistrates’ court or (in Scotland) the sheriff and, in certain circumstances, to be forfeited by the giving of a notice.2The powers conferred by this Part are exercisable in relation to any property (including cash) whether or not any proceedings have been brought for an offence in connection with the property.“Unlawful conduct”2411Conduct occurring in any part of the United Kingdom is unlawful conduct if it is unlawful under the criminal law of that part.2Conduct which—aoccurs in a country or territory outside the United Kingdom and is unlawful under the criminal law applying in that country or territory, andbif it occurred in a part of the United Kingdom, would be unlawful under the criminal law of that part,is also unlawful conduct.2AConduct which—aoccurs in a country or territory outside the United Kingdom,bconstitutes, or is connected with, the commission of a gross human rights abuse or violation (see section 241A), andcif it occurred in a part of the United Kingdom, would be an offence triable under the criminal law of that part on indictment only or either on indictment or summarily,is also unlawful conduct.3The court or sheriff must decide on a balance of probabilities whether it is proved—athat any matters alleged to constitute unlawful conduct have occurred, orbthat any person intended to use any cash property in unlawful conduct.<Addition ChangeId="key-b1b5a540a6b57bf1da92ab9460061d28-1535908778185" CommentaryRef="key-30d18bbfdb658755b3cc72d472184fd3">“Gross human rights abuse or violation”</Addition>241A1Conduct constitutes the commission of a gross human rights abuse or violation if each of the following three conditions is met.2The first condition is that—athe conduct constitutes the torture of a person who has sought—ito expose illegal activity carried out by a public official or a person acting in an official capacity, oriito obtain, exercise, defend or promote human rights and fundamental freedoms, orbthe conduct otherwise involves the cruel, inhuman or degrading treatment or punishment of such a person.3The second condition is that the conduct is carried out in consequence of that person having sought to do anything falling within subsection (2)(a)(i) or (ii).4The third condition is that the conduct is carried out—aby a public official, or a person acting in an official capacity, in the performance or purported performance of his or her official duties, orbby a person not falling within paragraph (a) at the instigation or with the consent or acquiescence—iof a public official, oriiof a person acting in an official capacity,who in instigating the conduct, or in consenting to or acquiescing in it, is acting in the performance or purported performance of his or her official duties.5Conduct is connected with the commission of a gross human rights abuse or violation if it is conduct by a person that involves—aacting as an agent for another in connection with activities relating to conduct constituting the commission of a gross human rights abuse or violation,bdirecting, or sponsoring, such activities,cprofiting from such activities, ordmaterially assisting such activities.6Conduct that involves the intentional infliction of severe pain or suffering on another person is conduct that constitutes torture for the purposes of subsection (2)(a).7It is immaterial whether the pain or suffering is physical or mental and whether it is caused by an act or omission.8The cases in which a person materially assists activities for the purposes of subsection (5)(d) include those where the person—aprovides goods or services in support of the carrying out of the activities, orbotherwise provides any financial or technological support in connection with their carrying out.“Property obtained through unlawful conduct”2421A person obtains property through unlawful conduct (whether his own conduct or another’s) if he obtains property by or in return for the conduct.2In deciding whether any property was obtained through unlawful conduct—ait is immaterial whether or not any money, goods or services were provided in order to put the person in question in a position to carry out the conduct,bit is not necessary to show that the conduct was of a particular kind if it is shown that the property was obtained through conduct of one of a number of kinds, each of which would have been unlawful conduct.Chapter 2Civil recovery in the High Court or Court of SessionProceedings for recovery orders Proceedings for recovery orders in England and Wales or Northern Ireland2431Proceedings for a recovery order may be taken by the enforcement authority in the High Court against any person who the authority thinks holds recoverable property.2The enforcement authority must serve the claim form—aon the respondent, andbunless the court dispenses with service, on any other person who the authority thinks holds any associated property which the authority wishes to be subject to a recovery order,wherever domiciled, resident or present.3If any property which the enforcement authority wishes to be subject to a recovery order is not specified in the claim form it must be described in the form in general terms; and the form must state whether it is alleged to be recoverable property or associated property.4The references above to the claim form include the particulars of claim, where they are served subsequently.5Nothing in sections 245A to 255 limits any power of the court apart from those sections to grant interim relief in connection with proceedings (including prospective proceedings) under this Chapter. Proceedings for recovery orders in Scotland2441Proceedings for a recovery order may be taken by the enforcement authority in the Court of Session against any person who the authority thinks holds recoverable property.2The enforcement authority must serve the application—aon the respondent, andbunless the court dispenses with service, on any other person who the authority thinks holds any associated property which the authority wishes to be subject to a recovery order,wherever domiciled, resident or present.3If any property which the enforcement authority wishes to be subject to a recovery order is not specified in the application it must be described in the application in general terms; and the application must state whether it is alleged to be recoverable property or associated property.“Associated property”2451“Associated property” means property of any of the following descriptions (including property held by the respondent) which is not itself the recoverable property—aany interest in the recoverable property,bany other interest in the property in which the recoverable property subsists,cif the recoverable property is a tenancy in common, the tenancy of the other tenant,dif (in Scotland) the recoverable property is owned in common, the interest of the other owner,eif the recoverable property is part of a larger property, but not a separate part, the remainder of that property.2References to property being associated with recoverable property are to be read accordingly.3No property is to be treated as associated with recoverable property consisting of rights under a pension scheme (within the meaning of sections 273 to 275).<Addition ChangeId="key-8337f43bff69eb0f25be54e35ad7aa2f-1535909049119" CommentaryRef="key-8337f43bff69eb0f25be54e35ad7aa2f">Notice to local authority: Scotland</Addition>245ZA1This section applies if, in proceedings under this Chapter for a recovery order, the enforcement authority applies under section 266(8ZA) for decree of removing and warrant for ejection in relation to heritable property which consists of or includes a dwellinghouse.2The enforcement authority must give notice of the application to the local authority in whose area the dwellinghouse is situated.3Notice under subsection (2) must be given in the form and manner prescribed under section 11(3) of the Homelessness etc. (Scotland) Act 2003.4In this section—“dwellinghouse” has the meaning given by section 11(8) of the Homelessness etc. (Scotland) Act 2003;“local authority” means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994; and “area”, in relation to a local authority, means the local government area for which the authority is constituted.<Emphasis><Addition ChangeId="key-a996036f14dbbbe93393716ab95ec6e3-1485523858600" CommentaryRef="key-a996036f14dbbbe93393716ab95ec6e3">Property freezing orders (England and Wales and Northern Ireland)</Addition></Emphasis><Addition ChangeId="key-a996036f14dbbbe93393716ab95ec6e3-1485523858600" CommentaryRef="key-a996036f14dbbbe93393716ab95ec6e3">Application for property freezing order</Addition>245A1Where the enforcement authority may take proceedings for a recovery order in the High Court, the authority may apply to the court for a property freezing order (whether before or after starting the proceedings).2A property freezing order is an order that—aspecifies or describes the property to which it applies, andbsubject to any exclusions (see section 245C(1)(b) and (2)), prohibits any person to whose property the order applies from in any way dealing with the property.3An application for a property freezing order may be made without notice if the circumstances are such that notice of the application would prejudice any right of the enforcement authority to obtain a recovery order in respect of any property.4The court may make a property freezing order on an application if it is satisfied that the condition in subsection (5) is met and, where applicable, that the condition in subsection (6) is met.5The first condition is that there is a good arguable case—athat the property to which the application for the order relates is or includes recoverable property, andbthat, if any of it is not recoverable property, it is associated property.6The second condition is that, if—athe property to which the application for the order relates includes property alleged to be associated property, andbthe enforcement authority has not established the identity of the person who holds it,the authority has taken all reasonable steps to do so.<Addition ChangeId="key-a996036f14dbbbe93393716ab95ec6e3-1485523858600" CommentaryRef="key-a996036f14dbbbe93393716ab95ec6e3">Variation and setting aside of order</Addition>245B1The court may at any time vary or set aside a property freezing order.2If the court makes an interim receiving order that applies to all of the property to which a property freezing order applies, it must set aside the property freezing order.3If the court makes an interim receiving order that applies to some but not all of the property to which a property freezing order applies, it must vary the property freezing order so as to exclude any property to which the interim receiving order applies.4If the court decides that any property to which a property freezing order applies is neither recoverable property nor associated property, it must vary the order so as to exclude the property.5Before exercising power under this Chapter to vary or set aside a property freezing order, the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to any person who may be affected by its decision.6Subsection (5) does not apply where the court is acting as required by subsection (2) or (3).<Addition ChangeId="key-a996036f14dbbbe93393716ab95ec6e3-1485523858600" CommentaryRef="key-a996036f14dbbbe93393716ab95ec6e3">Exclusions</Addition>245C1The power to vary a property freezing order includes (in particular) power to make exclusions as follows—apower to exclude property from the order, andbpower, otherwise than by excluding property from the order, to make exclusions from the prohibition on dealing with the property to which the order applies.2Exclusions from the prohibition on dealing with the property to which the order applies (other than exclusions of property from the order) may also be made when the order is made.3An exclusion may, in particular, make provision for the purpose of enabling any person—ato meet his reasonable living expenses, orbto carry on any trade, business, profession or occupation.4An exclusion may be made subject to conditions.5Where the court exercises the power to make an exclusion for the purpose of enabling a person to meet legal expenses that he has incurred, or may incur, in respect of proceedings under this Part, it must ensure that the exclusion—ais limited to reasonable legal expenses that the person has reasonably incurred or that he reasonably incurs,bspecifies the total amount that may be released for legal expenses in pursuance of the exclusion, andcis made subject to the required conditions (see section 286A) in addition to any conditions imposed under subsection (4).6The court, in deciding whether to make an exclusion for the purpose of enabling a person to meet legal expenses of his in respect of proceedings under this Part—amust have regard (in particular) to the desirability of the person being represented in any proceedings under this Part in which he is a participant, andbmust, where the person is the respondent, disregard the possibility that legal representation of the person in any such proceedings might, were an exclusion not made, be made available under arrangements made for the purposes of Part 1 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 or funded by the Department of Justice.7If excluded property is not specified in the order it must be described in the order in general terms.8The power to make exclusions must, subject to subsection (6), be exercised with a view to ensuring, so far as practicable, that the satisfaction of any right of the enforcement authority to recover the property obtained through unlawful conduct is not unduly prejudiced.9Subsection (8) does not apply where the court is acting as required by section 245B(3) or (4).<Addition ChangeId="key-a996036f14dbbbe93393716ab95ec6e3-1485523858600" CommentaryRef="key-a996036f14dbbbe93393716ab95ec6e3">Restriction on proceedings and remedies</Addition>245D1While a property freezing order has effect—athe court may stay any action, execution or other legal process in respect of the property to which the order applies, andbno distress may be levied, and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised, against the property to which the order applies except with the leave of the court and subject to any terms the court may impose.2If a court (whether the High Court or any other court) in which proceedings are pending in respect of any property is satisfied that a property freezing order has been applied for or made in respect of the property, it may either stay the proceedings or allow them to continue on any terms it thinks fit.3If a property freezing order applies to a tenancy of any premises, no landlord or other person to whom rent is payable may exercise the right of forfeiture by peaceable re-entry in relation to the premises in respect of any failure by the tenant to comply with any term or condition of the tenancy, except with the leave of the court and subject to any terms the court may impose.4Before exercising any power conferred by this section, the court must (as well as giving the parties to any of the proceedings concerned an opportunity to be heard) give such an opportunity to any person who may be affected by the court's decision.<Addition ChangeId="key-5893c7ac6b79d381cc3cdc3bf7307621-1488363920375" CommentaryRef="key-5893c7ac6b79d381cc3cdc3bf7307621">Receivers in connection with property freezing orders</Addition>245E1Subsection (2) applies if—athe High Court makes a property freezing order on an application by an enforcement authority, andbthe authority applies to the court to proceed under subsection (2) (whether as part of the application for the property freezing order or at any time afterwards).2The High Court may by order appoint a receiver in respect of any property to which the property freezing order applies.3An application for an order under this section may be made without notice if the circumstances are such that notice of the application would prejudice any right of the enforcement authority to obtain a recovery order in respect of any property.4In its application for an order under this section, the enforcement authority must nominate a suitably qualified person for appointment as a receiver.5Such a person may be a member of staff of the enforcement authority.6The enforcement authority may apply a sum received by it under section 280(2) in making payment of the remuneration and expenses of a receiver appointed under this section.7Subsection (6) does not apply in relation to the remuneration of the receiver if he is a member of the staff of the enforcement authority (but it does apply in relation to such remuneration if the receiver is a person providing services under arrangements made by the enforcement authority).<Addition ChangeId="key-5893c7ac6b79d381cc3cdc3bf7307621-1488363920375" CommentaryRef="key-5893c7ac6b79d381cc3cdc3bf7307621">Powers of receivers appointed under section 245E</Addition>245F1If the High Court appoints a receiver under section 245E on an application by an enforcement authority, the court may act under this section on the application of the authority.2The court may by order authorise or require the receiver—ato exercise any of the powers mentioned in paragraph 5 of Schedule 6 (management powers) in relation to any property in respect of which the receiver is appointed,bto take any other steps the court thinks appropriate in connection with the management of any such property (including securing the detention, custody or preservation of the property in order to manage it).3The court may by order require any person in respect of whose property the receiver is appointed—ato bring the property to a place (in England and Wales or, as the case may be, Northern Ireland) specified by the receiver or to place it in the custody of the receiver (if, in either case, he is able to do so),bto do anything he is reasonably required to do by the receiver for the preservation of the property.4The court may by order require any person in respect of whose property the receiver is appointed to bring any documents relating to the property which are in his possession or control to a place (in England and Wales or, as the case may be, Northern Ireland) specified by the receiver or to place them in the custody of the receiver.5In subsection (4) “document” means anything in which information of any description is recorded.6Any prohibition on dealing with property imposed by a property freezing order does not prevent a person from complying with any requirements imposed by virtue of this section.7If—athe receiver deals with any property which is not property in respect of which he is appointed under section 245E, andbat the time he deals with the property he believes on reasonable grounds that he is entitled to do so by virtue of his appointment,the receiver is not liable to any person in respect of any loss or damage resulting from his dealing with the property except so far as the loss or damage is caused by his negligence.<Addition ChangeId="key-5893c7ac6b79d381cc3cdc3bf7307621-1488363920375" CommentaryRef="key-5893c7ac6b79d381cc3cdc3bf7307621">Supervision of section 245E receiver and variations</Addition>245G1Any of the following persons may at any time apply to the High Court for directions as to the exercise of the functions of a receiver appointed under section 245E—athe receiver,bany party to the proceedings for the appointment of the receiver or the property freezing order concerned,cany person affected by any action taken by the receiver,dany person who may be affected by any action proposed to be taken by the receiver.2Before giving any directions under subsection (1), the court must give an opportunity to be heard to—athe receiver,bthe parties to the proceedings for the appointment of the receiver and for the property freezing order concerned,cany person who may be interested in the application under subsection (1).3The court may at any time vary or set aside the appointment of a receiver under section 245E, any order under section 245F or any directions under this section.4Before exercising any power under subsection (3), the court must give an opportunity to be heard to—athe receiver,bthe parties to the proceedings for the appointment of the receiver, for the order under section 245F or, as the case may be, for the directions under this section;cthe parties to the proceedings for the property freezing order concerned,dany person who may be affected by the court's decision.Interim receiving orders (England and Wales and Northern Ireland) Application for interim receiving order2461Where the enforcement authority may take proceedings for a recovery order in the High Court, the authority may apply to the court for an interim receiving order (whether before or after starting the proceedings).2An interim receiving order is an order for—athe detention, custody or preservation of property, andbthe appointment of an interim receiver.3An application for an interim receiving order may be made without notice if the circumstances are such that notice of the application would prejudice any right of the enforcement authority to obtain a recovery order in respect of any property.4The court may make an interim receiving order on the application if it is satisfied that the conditions in subsections (5) and, where applicable, (6) are met.5The first condition is that there is a good arguable case—athat the property to which the application for the order relates is or includes recoverable property, andbthat, if any of it is not recoverable property, it is associated property.6The second condition is that, if—athe property to which the application for the order relates includes property alleged to be associated property, andbthe enforcement authority has not established the identity of the person who holds it,the authority has taken all reasonable steps to do so.7In its application for an interim receiving order, the enforcement authority must nominate a suitably qualified person for appointment as interim receiver, but the nominee may not be a member of the staff of the enforcement authority .8The extent of the power to make an interim receiving order is not limited by sections 247 to 255. Functions of interim receiver2471An interim receiving order may authorise or require the interim receiver—ato exercise any of the powers mentioned in Schedule 6,bto take any other steps the court thinks appropriate,for the purpose of securing the detention, custody or preservation of the property to which the order applies or of taking any steps under subsection (2).2An interim receiving order must require the interim receiver to take any steps which the court thinks necessary to establish—awhether or not the property to which the order applies is recoverable property or associated property,bwhether or not any other property is recoverable property (in relation to the same unlawful conduct) and, if it is, who holds it.3If—athe interim receiver deals with any property which is not property to which the order applies, andbat the time he deals with the property he believes on reasonable grounds that he is entitled to do so in pursuance of the order,the interim receiver is not liable to any person in respect of any loss or damage resulting from his dealing with the property except so far as the loss or damage is caused by his negligence.<Addition ChangeId="key-eb6ee1ffa1020e3e9e14a46a6bb28258-1485522274773" CommentaryRef="key-eb6ee1ffa1020e3e9e14a46a6bb28258">Property freezing orders and interim receiving orders: registration</Addition> Registration2481The registration Acts—aapply in relation to property freezing orders, and in relation to interim receiving orders, as they apply in relation to orders which affect land and are made by the court for the purpose of enforcing judgements or recognisances,bapply in relation to applications for property freezing orders, and in relation to applications for interim receiving orders, as they apply in relation to other pending land actions.2The registration Acts are—athe Land Registration Act 1925 (c. 21),bthe Land Charges Act 1972 (c. 61), andcthe Land Registration Act 2002 (c. 9).3But no notice may be entered in the register of title under the Land Registration Act 2002 in respect of a property freezing order oran interim receiving order.4A person applying for an interim receiving order must be treated for the purposes of section 57 of the Land Registration Act 1925 (inhibitions) as a person interested in relation to any registered land to which—athe application relates, orban interim receiving order made in pursuance of the application relates. Registration (Northern Ireland)2491A person applying fora property freezing order or an interim receiving order must be treated for the purposes of section 66 of the Land Registration Act (Northern Ireland) 1970 (c. 18 (N.I.)) (cautions) as a person interested in relation to any registered land to which—athe application relates, orba property freezing order, or an interim receiving order, made in pursuance of the application relates.1AUpon being served with a copy of a property freezing order, the Registrar must, in respect of any registered land to which a property freezing order or an application for a property freezing order relates, make an entry inhibiting any dealing with the land without the consent of the High Court.2Upon being served with a copy of an interim receiving order, the Registrar must, in respect of any registered land to which an interim receiving order or an application for an interim receiving order relates, make an entry inhibiting any dealing with the land without the consent of the High Court.3Subsections (2) and (4) of section 67 of the Land Registration Act (Northern Ireland) 1970 (inhibitions) apply to an entry made under subsection(1A) or (2) as they apply to an entry made on the application of any person interested in the registered land under subsection (1) of that section.4Where a property freezing order or an interim receiving order has been protected by an entry registered under the Land Registration Act (Northern Ireland) 1970 or the Registration of Deeds Acts, an order setting aside theproperty freezing order or interim receiving order may require that entry to be vacated.5In this section—“Registrar” and “entry” have the same meanings as in the Land Registration Act (Northern Ireland) 1970, and“Registration of Deeds Acts” has the meaning given by section 46(2) of the Interpretation Act (Northern Ireland) 1954 (c. 33 (N.I.)).<Addition ChangeId="key-319dd31b1624828f0be14f7b8997b95d-1485522753570" CommentaryRef="key-319dd31b1624828f0be14f7b8997b95d">Interim receiving orders: further provisions</Addition> Duties of respondent etc.2501An interim receiving order may require any person to whose property the order applies—ato bring the property to a place (in England and Wales or, as the case may be, Northern Ireland) specified by the interim receiver or place it in the custody of the interim receiver (if, in either case, he is able to do so),bto do anything he is reasonably required to do by the interim receiver for the preservation of the property.2An interim receiving order may require any person to whose property the order applies to bring any documents relating to the property which are in his possession or control to a place (in England and Wales or, as the case may be, Northern Ireland) specified by the interim receiver or to place them in the custody of the interim receiver.“Document” means anything in which information of any description is recorded. Supervision of interim receiver and variation of order2511The interim receiver, any party to the proceedings and any person affected by any action taken by the interim receiver, or who may be affected by any action proposed to be taken by him, may at any time apply to the court for directions as to the exercise of the interim receiver’s functions.2Before giving any directions under subsection (1), the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to the interim receiver and to any person who may be interested in the application.3The court may at any time vary or set aside an interim receiving order.4Before exercising any power under this Chapter to vary or set aside an interim receiving order, the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to the interim receiver and to any person who may be affected by the court’s decision. Restrictions on dealing etc. with property2521An interim receiving order must, subject to any exclusions made in accordance with this section, prohibit any person to whose property the order applies from dealing with the property.2Exclusions may be made when the interim receiving order is made or on an application to vary the order.3An exclusion may, in particular, make provision for the purpose of enabling any person—ato meet his reasonable living expenses, orbto carry on any trade, business, profession or occupation,and may be made subject to conditions.4Where the court exercises the power to make an exclusion for the purpose of enabling a person to meet legal expenses that he has incurred, or may incur, in respect of proceedings under this Part, it must ensure that the exclusion—ais limited to reasonable legal expenses that the person has reasonably incurred or that he reasonably incurs,bspecifies the total amount that may be released for legal expenses in pursuance of the exclusion, andcis made subject to the required conditions (see section 286A) in addition to any conditions imposed under subsection (3).4AThe court, in deciding whether to make an exclusion for the purpose of enabling a person to meet legal expenses of his in respect of proceedings under this Part—amust have regard (in particular) to the desirability of the person being represented in any proceedings under this Part in which he is a participant, andbmust, where the person is the respondent, disregard the possibility that legal representation of the person in any such proceedings might, were an exclusion not made, be made available under arrangements made for the purposes of Part 1 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 or funded by the Department of Justice.5If the excluded property is not specified in the order it must be described in the order in general terms.6The power to make exclusions must , subject to subsection (4A), be exercised with a view to ensuring, so far as practicable, that the satisfaction of any right of the enforcement authority to recover the property obtained through unlawful conduct is not unduly prejudiced. Restriction on proceedings and remedies2531While an interim receiving order has effect—athe court may stay any action, execution or other legal process in respect of the property to which the order applies,bno distress may be levied , and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised, against the property to which the order applies except with the leave of the court and subject to any terms the court may impose.2If a court (whether the High Court or any other court) in which proceedings are pending in respect of any property is satisfied that an interim receiving order has been applied for or made in respect of the property, the court may either stay the proceedings or allow them to continue on any terms it thinks fit.3If the interim receiving order applies to a tenancy of any premises, no landlord or other person to whom rent is payable may exercise any right of forfeiture by peaceable re-entry in relation to the premises in respect of any failure by the tenant to comply with any term or condition of the tenancy, except with the leave of the court and subject to any terms the court may impose.4Before exercising any power conferred by this section, the court must (as well as giving the parties to any of the proceedings in question an opportunity to be heard) give such an opportunity to the interim receiver (if appointed) and any person who may be affected by the court’s decision. Exclusion of property which is not recoverable etc.2541If the court decides that any property to which an interim receiving order applies is neither recoverable property nor associated property, it must vary the order so as to exclude it.2The court may vary an interim receiving order so as to exclude from the property to which the order applies any property which is alleged to be associated property if the court thinks that the satisfaction of any right of the enforcement authority to recover the property obtained through unlawful conduct will not be prejudiced.3The court may exclude any property within subsection (2) on any terms or conditions, applying while the interim receiving order has effect, which the court thinks necessary or expedient. Reporting2551An interim receiving order must require the interim receiver to inform the enforcement authority and the court as soon as reasonably practicable if he thinks that—aany property to which the order applies by virtue of a claim that it is recoverable property is not recoverable property,bany property to which the order applies by virtue of a claim that it is associated property is not associated property,cany property to which the order does not apply is recoverable property (in relation to the same unlawful conduct) or associated property, ordany property to which the order applies is held by a person who is different from the person it is claimed holds it,or if he thinks that there has been any other material change of circumstances.2An interim receiving order must require the interim receiver—ato report his findings to the court,bto serve copies of his report on the enforcement authority and on any person who holds any property to which the order applies or who may otherwise be affected by the report.<Emphasis><Addition ChangeId="key-96ef677847050b30956e03b1f4cfa95c-1485524125064" CommentaryRef="key-96ef677847050b30956e03b1f4cfa95c">Prohibitory property orders (Scotland)</Addition></Emphasis><Addition ChangeId="key-96ef677847050b30956e03b1f4cfa95c-1485524125064" CommentaryRef="key-96ef677847050b30956e03b1f4cfa95c">Application for prohibitory property order</Addition>255A1Where the enforcement authority may take proceedings for a recovery order in the Court of Session, the authority may apply to the court for a prohibitory property order (whether before or after starting the proceedings).2A prohibitory property order is an order that—aspecifies or describes the property to which it applies, andbsubject to any exclusions (see section 255C(1)(b) and (2)), prohibits any person to whose property the order applies from in any way dealing with the property.3An application for a prohibitory property order may be made without notice if the circumstances are such that notice of the application would prejudice any right of the enforcement authority to obtain a recovery order in respect of any property.4The court may make a prohibitory property order on an application if it is satisfied that the condition in subsection (5) is met and, where applicable, that the condition in subsection (6) is met.5The first condition is that there is a good arguable case—athat the property to which the application for the order relates is or includes recoverable property, andbthat, if any of it is not recoverable property, it is associated property.6The second condition is that, if—athe property to which the application for the order relates includes property alleged to be associated property, andbthe enforcement authority has not established the identity of the person who holds it,the authority has taken all reasonable steps to do so.<Addition ChangeId="key-96ef677847050b30956e03b1f4cfa95c-1485524125064" CommentaryRef="key-96ef677847050b30956e03b1f4cfa95c">Variation and recall of prohibitory property order</Addition>255B1The court may at any time vary or recall a prohibitory property order.2If the court makes an interim administration order that applies to all of the property to which a prohibitory property order applies, it must recall the prohibitory property order.3If the court makes an interim administration order that applies to some but not all of the property to which a prohibitory property order applies, it must vary the prohibitory property order so as to exclude any property to which the interim administration order applies.4If the court decides that any property to which a prohibitory property order applies is neither recoverable property nor associated property, it must vary the order so as to exclude the property.5Before exercising power under this Chapter to vary or recall a prohibitory property order, the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to any person who may be affected by its decision.6Subsection (5) does not apply where the court is acting as required by subsection (2) or (3).<Addition ChangeId="key-96ef677847050b30956e03b1f4cfa95c-1485524125064" CommentaryRef="key-96ef677847050b30956e03b1f4cfa95c">Exclusions</Addition>255C1The power to vary a prohibitory property order includes (in particular) power to make exclusions as follows—apower to exclude property from the order, andbpower, otherwise than by excluding property from the order, to make exclusions from the prohibition on dealing with the property to which the order applies.2Exclusions from the prohibition on dealing with the property to which the order applies (other than exclusions of property from the order) may also be made when the order is made.3An exclusion may, in particular, make provision for the purpose of enabling any person—ato meet his reasonable living expenses, orbto carry on any trade, business, profession or occupation.4An exclusion may be made subject to conditions.5An exclusion may not be made for the purpose of enabling any person to meet any legal expenses in respect of proceedings under this Part.6If excluded property is not specified in the order it must be described in the order in general terms.7The power to make exclusions must be exercised with a view to ensuring, so far as practicable, that the satisfaction of any right of the enforcement authority to recover the property obtained through unlawful conduct is not unduly prejudiced.8Subsection (7) does not apply where the court is acting as required by section 255B(3) or (4).<Addition ChangeId="key-96ef677847050b30956e03b1f4cfa95c-1485524125064" CommentaryRef="key-96ef677847050b30956e03b1f4cfa95c">Restriction on proceedings and remedies</Addition>255D1While a prohibitory property order has effect the court may sist any action, execution or other legal process in respect of the property to which the order applies.2If a court (whether the Court of Session or any other court) in which proceedings are pending in respect of any property is satisfied that a prohibitory property order has been applied for or made in respect of the property, it may either sist the proceedings or allow them to continue on any terms it thinks fit.3Before exercising any power conferred by this section, the court must (as well as giving the parties to any of the proceedings concerned an opportunity to be heard) give such an opportunity to any person who may be affected by the court's decision.<Addition ChangeId="key-96ef677847050b30956e03b1f4cfa95c-1485524125064" CommentaryRef="key-96ef677847050b30956e03b1f4cfa95c">Arrestment of property affected by prohibitory property order</Addition>255E1On the application of the enforcement authority the Court of Session may, in relation to moveable recoverable property to which a prohibitory property order applies (whether generally or to such of it as is specified in the application), grant warrant for arrestment.2An application under subsection (1) may be made at the same time as the application for the prohibitory property order or at any time thereafter.3Such a warrant for arrestment may be granted only if the property would be arrestable if the person entitled to it were a debtor.4A warrant under subsection (1) has effect as if granted on the dependence of an action for debt at the instance of the enforcement authority against the person and may be executed, recalled, loosed or restricted accordingly.5An arrestment executed under this section ceases to have effect when, or in so far as, the prohibitory property order ceases to apply in respect of the property in relation to which the warrant for arrestment was granted.6If an arrestment ceases to have effect to any extent by virtue of subsection (5) the enforcement authority must apply to the Court of Session for an order recalling or, as the case may be, restricting the arrestment.<Addition ChangeId="key-96ef677847050b30956e03b1f4cfa95c-1485524125064" CommentaryRef="key-96ef677847050b30956e03b1f4cfa95c">Inhibition of property affected by prohibitory property order</Addition>255F1On the application of the enforcement authority, the Court of Session may, in relation to the property mentioned in subsection (2), grant warrant for inhibition against any person specified in a prohibitory property order.2That property is heritable property situated in Scotland to which the prohibitory property order applies (whether generally or to such of it as is specified in the application).3The warrant for inhibition—ahas effect as if granted on the dependence of an action for debt by the enforcement authority against the person and may be executed, recalled, loosed or restricted accordingly, andbhas the effect of letters of inhibition and must forthwith be registered by the enforcement authority in the register of inhibitions and adjudications.4Section 155 of the Titles to Land Consolidation (Scotland) Act 1868 (c. 101) (effective date of inhibition) applies in relation to an inhibition for which warrant is granted under subsection (1) as it applies to an inhibition by separate letters or contained in a summons.5An inhibition executed under this section ceases to have effect when, or in so far as, the prohibitory property order ceases to apply in respect of the property in relation to which the warrant for inhibition was granted.6If an inhibition ceases to have effect to any extent by virtue of subsection (5) the enforcement authority must—aapply for the recall or, as the case may be, the restriction of the inhibition, andbensure that the recall or restriction is reflected in the register of inhibitions and adjudications.<Addition ChangeId="key-f2bfa31221d57c73ee34e0c4ea8edd37-1532190412614" CommentaryRef="key-f2bfa31221d57c73ee34e0c4ea8edd37">Receivers in connection with prohibitory property orders</Addition>255G1Subsection (2) applies if—athe Court of Session makes a prohibitory property order on an application by an enforcement authority, andbthe authority applies to the court to proceed under subsection (2) (whether as part of the application for the prohibitory property order or at any time afterwards).2The Court of Session may by order appoint a person (a “PPO receiver”) in respect of any property to which the prohibitory property order applies.3An application for an order under this section may be made without notice if the circumstances are such that notice of the application would prejudice any right of the enforcement authority to obtain a recovery order in respect of any property.4In its application for an order under this section, the enforcement authority must nominate a suitably qualified person for appointment as a PPO receiver.5Such a person may be a member of staff of the enforcement authority.6The enforcement authority may apply a sum received by it under section 280(2) in making payment of the remuneration and expenses of a PPO receiver appointed under this section.7Subsection (6) does not apply in relation to the remuneration of the PPO receiver if he is a member of the staff of the enforcement authority (but it does apply in relation to such remuneration if the PPO receiver is a person providing services under arrangements made by the enforcement authority).<Addition ChangeId="key-f2bfa31221d57c73ee34e0c4ea8edd37-1532190412614" CommentaryRef="key-f2bfa31221d57c73ee34e0c4ea8edd37">Powers of receivers appointed under section 255G</Addition>255H1If the Court of Session appoints a PPO receiver under section 255G on an application by an enforcement authority, the court may act under this section on the application of the authority.2The court may by order authorise or require the PPO receiver—ato exercise any of the powers mentioned in paragraph 5 of Schedule 6 (management powers) in relation to any property in respect of which the PPO receiver is appointed,bto take any other steps the court thinks appropriate in connection with the management of any such property (including securing the detention, custody or preservation of the property in order to manage it).3The court may by order require any person in respect of whose property the PPO receiver is appointed—ato bring the property to a place in Scotland specified by the PPO receiver or to place it in the custody of the PPO receiver (if, in either case, he is able to do so),bto do anything he is reasonably required to do by the PPO receiver for the preservation of the property.4The court may by order require any person in respect of whose property the PPO receiver is appointed to bring any documents relating to the property which are in his possession or control to a place in Scotland specified by the PPO receiver or to place them in the custody of the PPO receiver.5In subsection (4) “document” means anything in which information of any description is recorded.6Any prohibition on dealing with property imposed by a prohibitory property order does not prevent a person from complying with any requirements imposed by virtue of this section.7If—athe PPO receiver deals with any property which is not property in respect of which he is appointed under section 255G, andbat the time he deals with the property the PPO receiver believes on reasonable grounds that he is entitled to do so by virtue of his appointment,the PPO receiver is not liable to any person in respect of any loss or damage resulting from his dealing with the property except so far as the loss or damage is caused by his negligence.<Addition ChangeId="key-f2bfa31221d57c73ee34e0c4ea8edd37-1532190412614" CommentaryRef="key-f2bfa31221d57c73ee34e0c4ea8edd37">Supervision of PPO receiver and variations</Addition>255I1Any of the following persons may at any time apply to the Court of Session for directions as to the exercise of the functions of a PPO receiver—athe PPO receiver,bany party to the proceedings for the appointment of the PPO receiver or the prohibitory property order concerned,cany person affected by any action taken by the PPO receiver,dany person who may be affected by any action proposed to be taken by the PPO receiver.2Before giving any directions under subsection (1), the court must give an opportunity to be heard to—athe PPO receiver,bthe parties to the proceedings for the appointment of the PPO receiver and for the prohibitory property order concerned,cany person who may be interested in the application under subsection (1).3The court may at any time vary or recall—aan order appointing a PPO receiver,bany order under section 255H, orcany directions under this section.4Before exercising any power under subsection (3), the court must give an opportunity to be heard to—athe PPO receiver,bthe parties to the proceedings for—ithe appointment of the PPO receiver,iithe order under section 255H, oriii(as the case may be) the directions under this section,cthe parties to the proceedings for the prohibitory property order concerned,dany person who may be affected by the court's decision.Interim administration orders (Scotland) Application for interim administration order2561Where the enforcement authority may take proceedings for a recovery order in the Court of Session, the authority may apply to the court for an interim administration order (whether before or after starting the proceedings).2An interim administration order is an order for—athe detention, custody or preservation of property, andbthe appointment of an interim administrator.3An application for an interim administration order may be made without notice if the circumstances are such that notice of the application would prejudice any right of the enforcement authority to obtain a recovery order in respect of any property.4The court may make an interim administration order on the application if it is satisfied that the conditions in subsections (5) and, where applicable, (6) are met.5The first condition is that there is a probabilis causa litigandi—athat the property to which the application for the order relates is or includes recoverable property, andbthat, if any of it is not recoverable property, it is associated property.6The second condition is that, if—athe property to which the application for the order relates includes property alleged to be associated property, andbthe enforcement authority has not established the identity of the person who holds it,the authority has taken all reasonable steps to do so.7In its application for an interim administration order, the enforcement authority must nominate a suitably qualified person for appointment as interim administrator, but the nominee may not be a member of the staff of the Scottish Administration.8The extent of the power to make an interim administration order is not limited by sections 257 to 264. Functions of interim administrator2571An interim administration order may authorise or require the interim administrator—ato exercise any of the powers mentioned in Schedule 6,bto take any other steps the court thinks appropriate,for the purpose of securing the detention, custody or preservation of the property to which the order applies or of taking any steps under subsection (2).2An interim administration order must require the interim administrator to take any steps which the court thinks necessary to establish—awhether or not the property to which the order applies is recoverable property or associated property,bwhether or not any other property is recoverable property (in relation to the same unlawful conduct) and, if it is, who holds it.3If—athe interim administrator deals with any property which is not property to which the order applies, andbat the time he deals with the property he believes on reasonable grounds that he is entitled to do so in pursuance of the order,the interim administrator is not liable to any person in respect of any loss or damage resulting from his dealing with the property except so far as the loss or damage is caused by his negligence. Inhibition of property affected by order2581On the application of the enforcement authority, the Court of Session may, in relation to the property mentioned in subsection (2), grant warrant for inhibition against any person specified in an interim administration order.2That property is heritable property situated in Scotland to which the interim administration order applies (whether generally or such of it as is specified in the application).3The warrant for inhibition—ahas effect as if granted on the dependence of an action for debt by the enforcement authority against the person and may be executed, recalled, loosed or restricted accordingly, andbhas the effect of letters of inhibition and must forthwith be registered by the enforcement authority in the register of inhibitions and adjudications.4Section 155 of the Titles to Land Consolidation (Scotland) Act 1868 (c. 101) (effective date of inhibition) applies in relation to an inhibition for which warrant is granted under subsection (1) as it applies to an inhibition by separate letters or contained in a summons.5The execution of an inhibition under this section in respect of property does not prejudice the exercise of an interim administrator’s powers under or for the purposes of this Part in respect of that property.6An inhibition executed under this section ceases to have effect when, or in so far as, the interim administration order ceases to apply in respect of the property in relation to which the warrant for inhibition was granted.7If an inhibition ceases to have effect to any extent by virtue of subsection (6) the enforcement authority must—aapply for the recall or, as the case may be, the restriction of the inhibition, andbensure that the recall or restriction is reflected in the register of inhibitions and adjudications. Duties of respondent etc.2591An interim administration order may require any person to whose property the order applies—ato bring the property to a place (in Scotland) specified by the interim administrator or place it in the custody of the interim administrator (if, in either case, he is able to do so),bto do anything he is reasonably required to do by the interim administrator for the preservation of the property.2An interim administration order may require any person to whose property the order applies to bring any documents relating to the property which are in his possession or control to a place (in Scotland) specified by the interim administrator or to place them in the custody of the interim administrator.“Document” means anything in which information of any description is recorded. Supervision of interim administrator and variation of order2601The interim administrator, any party to the proceedings and any person affected by any action taken by the interim administrator, or who may be affected by any action proposed to be taken by him, may at any time apply to the court for directions as to the exercise of the interim administrator’s functions.2Before giving any directions under subsection (1), the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to the interim administrator and to any person who may be interested in the application.3The court may at any time vary or recall an interim administration order.4Before exercising any power under this Chapter to vary or set aside an interim administration order, the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to the interim administrator and to any person who may be affected by the court’s decision. Restrictions on dealing etc. with property2611An interim administration order must, subject to any exclusions made in accordance with this section, prohibit any person to whose property the order applies from dealing with the property.2Exclusions may be made when the interim administration order is made or on an application to vary the order.3An exclusion may, in particular, make provision for the purpose of enabling any person—ato meet his reasonable living expenses, orbto carry on any trade, business, profession or occupation,and may be made subject to conditions.4But an exclusion may not be made for the purpose of enabling any person to meet any legal expenses in respect of proceedings under this Part.5If the excluded property is not specified in the order it must be described in the order in general terms.6The power to make exclusions must be exercised with a view to ensuring, so far as practicable, that the satisfaction of any right of the enforcement authority to recover the property obtained through unlawful conduct is not unduly prejudiced. Restriction on proceedings and remedies2621While an interim administration order has effect, the court may sist any action, execution or other legal process in respect of the property to which the order applies.2If a court (whether the Court of Session or any other court) in which proceedings are pending in respect of any property is satisfied that an interim administration order has been applied for or made in respect of the property, the court may either sist the proceedings or allow them to continue on any terms it thinks fit.3Before exercising any power conferred by this section, the court must (as well as giving the parties to any of the proceedings in question an opportunity to be heard) give such an opportunity to the interim administrator (if appointed) and any person who may be affected by the court’s decision. Exclusion of property which is not recoverable etc.2631If the court decides that any property to which an interim administration order applies is neither recoverable property nor associated property, it must vary the order so as to exclude it.2The court may vary an interim administration order so as to exclude from the property to which the order applies any property which is alleged to be associated property if the court thinks that the satisfaction of any right of the enforcement authority to recover the property obtained through unlawful conduct will not be prejudiced.3The court may exclude any property within subsection (2) on any terms or conditions, applying while the interim administration order has effect, which the court thinks necessary or expedient. Reporting2641An interim administration order must require the interim administrator to inform the enforcement authority and the court as soon as reasonably practicable if he thinks that—aany property to which the order applies by virtue of a claim that it is recoverable property is not recoverable property,bany property to which the order applies by virtue of a claim that it is associated property is not associated property,cany property to which the order does not apply is recoverable property (in relation to the same unlawful conduct) or associated property, ordany property to which the order applies is held by a person who is different from the person it is claimed holds it,or if he thinks that there has been any other material change of circumstances.2An interim administration order must require the interim administrator—ato report his findings to the court,bto serve copies of his report on the enforcement authority and on any person who holds any property to which the order applies or who may otherwise be affected by the report. Arrestment of property affected by interim administration order2651On the application of the enforcement authority or the interim administrator the Court of Session may, in relation to moveable recoverable property to which an interim administration order applies (whether generally or such of it as is specified in the application), grant warrant for arrestment.2An application by the enforcement authority under subsection (1) may be made at the same time as the application for the interim administration order or at any time thereafter.3Such a warrant for arrestment may be granted only if the property would be arrestable if the person entitled to it were a debtor.4A warrant under subsection (1) has effect as if granted on the dependence of an action for debt at the instance of the enforcement authority or, as the case may be, the interim administrator against the person and may be executed, recalled, loosed or restricted accordingly.5The execution of an arrestment under this section in respect of property does not prejudice the exercise of an interim administrator’s powers under or for the purposes of this Part in respect of that property.6An arrestment executed under this section ceases to have effect when, or in so far as, the interim administration order ceases to apply in respect of the property in relation to which the warrant for arrestment was granted.7If an arrestment ceases to have effect to any extent by virtue of subsection (6) the enforcement authority or, as the case may be, the interim administrator must apply to the Court of Session for an order recalling or, as the case may be, restricting the arrestment.Vesting and realisation of recoverable property Recovery orders2661If in proceedings under this Chapter the court is satisfied that any property is recoverable, the court must make a recovery order.2The recovery order must vest the recoverable property in the trustee for civil recovery.3But the court may not make in a recovery order—aany provision in respect of any recoverable property if each of the conditions in subsection (4) or (as the case may be) (5) is met and it would not be just and equitable to do so, orbany provision which is incompatible with any of the Convention rights (within the meaning of the Human Rights Act 1998 (c. 42)).4In relation to a court in England and Wales or Northern Ireland, the conditions referred to in subsection (3)(a) are that—athe respondent obtained the recoverable property in good faith,bhe took steps after obtaining the property which he would not have taken if he had not obtained it or he took steps before obtaining the property which he would not have taken if he had not believed he was going to obtain it,cwhen he took the steps, he had no notice that the property was recoverable,dif a recovery order were made in respect of the property, it would, by reason of the steps, be detrimental to him.5In relation to a court in Scotland, the conditions referred to in subsection (3)(a) are that—athe respondent obtained the recoverable property in good faith,bhe took steps after obtaining the property which he would not have taken if he had not obtained it or he took steps before obtaining the property which he would not have taken if he had not believed he was going to obtain it,cwhen he took the steps, he had no reasonable grounds for believing that the property was recoverable,dif a recovery order were made in respect of the property, it would, by reason of the steps, be detrimental to him.6In deciding whether it would be just and equitable to make the provision in the recovery order where the conditions in subsection (4) or (as the case may be) (5) are met, the court must have regard to—athe degree of detriment that would be suffered by the respondent if the provision were made,bthe enforcement authority’s interest in receiving the realised proceeds of the recoverable property.7A recovery order may sever any property.8A recovery order may impose conditions as to the manner in which the trustee for civil recovery may deal with any property vested by the order for the purpose of realising it.8ZAIf the recoverable property in respect of which the Court of Session makes a recovery order includes heritable property, the Court of Session must, on the application of the enforcement authority, also grant decree of removing and warrant for ejection, enforceable by the trustee for civil recovery, in relation to any persons occupying the heritable property.8AA recovery order made by a court in England and Wales or Northern Ireland may provide for payment under section 280 of reasonable legal expenses that a person has reasonably incurred, or may reasonably incur, in respect of—athe proceedings under this Part in which the order is made, orbany related proceedings under this Part.8BIf regulations under section 286B apply to an item of expenditure, a sum in respect of the item is not payable under section 280 in pursuance of provision under subsection (8A) unless—athe enforcement authority agrees to its payment, orbthe court has assessed the amount allowed by the regulations in respect of that item and the sum is paid in respect of the assessed amount.9This section is subject to sections 270 to 278. Functions of the trustee for civil recovery2671The trustee for civil recovery is a person appointed by the court to give effect to a recovery order.2The enforcement authority must nominate a suitably qualified person for appointment as the trustee.3The functions of the trustee are—ato secure the detention, custody or preservation of any property vested in him by the recovery order,bin the case of property other than money, to realise the value of the property for the benefit of the enforcement authority, andbaif decree of removing and warrant for ejection is granted by the Court of Session under section 266(8ZA), to enforce the decree and warrant,cto perform any other functions conferred on him by virtue of this Chapter.4In performing his functions, the trustee acts on behalf of the enforcement authority and must comply with any directions given by the authority.5The trustee is to realise the value of property vested in him by the recovery order, so far as practicable, in the manner best calculated to maximise the amount payable to the enforcement authority.6The trustee has the powers mentioned in Schedule 7.7References in this section to a recovery order include an order under section 276 and references to property vested in the trustee by a recovery order include property vested in him in pursuance of an order under section 276. Recording of recovery order (Scotland)2681The clerk of the court must immediately after the making of a recovery order which relates to heritable property situated in Scotland send a certified copy of it to the keeper of the register of inhibitions and adjudications for recording in that register.2Recording under subsection (1) is to have the effect, as from the date of the recovery order, of an inhibition at the instance of the trustee for civil recovery against the person in whom the heritable property was vest prior to that date. Rights of pre-emption, etc.2691A recovery order is to have effect in relation to any property despite any provision (of whatever nature) which would otherwise prevent, penalise or restrict the vesting of the property.2A right of pre-emption, right of irritancy, right of return or other similar right does not operate or become exercisable as a result of the vesting of any property under a recovery order.A right of return means any right under a provision for the return or reversion of property in specified circumstances.3Where property is vested under a recovery order, any such right is to have effect as if the person in whom the property is vested were the same person in law as the person who held the property and as if no transfer of the property had taken place.4References to rights in subsections (2) and (3) do not include any rights in respect of which the recovery order was made.5This section applies in relation to the creation of interests, or the doing of anything else, by a recovery order as it applies in relation to the vesting of property.<Addition ChangeId="key-9e2b4b407ef87709eea8bdeeb38f6b10-1535909331583" CommentaryRef="key-9e2b4b407ef87709eea8bdeeb38f6b10">Leases and occupancy rights: Scotland</Addition>269A1This section applies where, in making a recovery order, the Court of Session also grants decree of removing and warrant for ejection under section 266(8ZA) in relation to any persons occupying the heritable property.2Any lease under which a person has the right to occupy the heritable property (or part of it) for residential or commercial purposes is terminated on the granting of decree of removing and warrant for ejection.3Any other right to occupy the heritable property (or part of it) which subsists immediately before the granting of decree of removing and warrant for ejection is extinguished on the granting of the decree and warrant.4Subsection (3) does not apply in relation to a right under a lease to occupy or use the property other than those mentioned in subsection (2).5Where the heritable property is vested in the trustee for civil recovery under the recovery order, the following enactments do not apply in relation to the heritable property—asections 34 to 38A of the Sheriff Courts (Scotland) Act 1907 (removings, notice of termination of tenancy and notice of removal);bthe Tenancy of Shops (Scotland) Act 1949;cthe Matrimonial Homes (Family Protection) (Scotland) Act 1981;dParts 2 and 3 of the Rent (Scotland) Act 1984 (security of tenure and protection against harassment and unlawful eviction);esections 4 to 7 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 (termination of certain leases);fPart 2 of the Housing (Scotland) Act 1988 (rented accommodation: security of tenure etc.);gChapter 3 of Part 3 of the Civil Partnership Act 2004 (occupancy rights and tenancies);hPart 5 of the Private Housing (Tenancies) (Scotland) Act 2016 (security of tenure, termination of tenancy and eviction). Associated and joint property2701Sections 271 and 272 apply if the court makes a recovery order in respect of any recoverable property in a case within subsection (2) or (3).2A case is within this subsection if—athe property to which the proceedings relate includes property which is associated with the recoverable property and is specified or described in the claim form or (in Scotland) application, andbif the associated property is not the respondent’s property, the claim form or application has been served on the person whose property it is or the court has dispensed with service.3A case is within this subsection if—athe recoverable property belongs to joint tenants, andbone of the tenants is an excepted joint owner.4An excepted joint owner is a person who obtained the property in circumstances in which it would not be recoverable as against him; and references to the excepted joint owner’s share of the recoverable property are to so much of the recoverable property as would have been his if the joint tenancy had been severed.5Subsections (3) and (4) do not extend to Scotland. Agreements about associated and joint property2711Where—athis section applies, andbthe enforcement authority (on the one hand) and the person who holds the associated property or who is the excepted joint owner (on the other) agree,the recovery order may, instead of vesting the recoverable property in the trustee for civil recovery, require the person who holds the associated property or who is the excepted joint owner to make a payment to the trustee.2A recovery order which makes any requirement under subsection (1) may, so far as required for giving effect to the agreement, include provision for vesting, creating or extinguishing any interest in property.3The amount of the payment is to be the amount which the enforcement authority and that person agree represents—ain a case within section 270(2), the value of the recoverable property,bin a case within section 270(3), the value of the recoverable property less the value of the excepted joint owner’s share.4But if—aa property freezing order, an interim receiving order, a prohibitory property order or an interim administration order applied at any time to the associated property or joint tenancy, andbthe enforcement authority agrees that the person has suffered loss as a result of the order mentioned in paragraph (a),the amount of the payment may be reduced by any amount the enforcement authority and that person agree is reasonable, having regard to that loss and to any other relevant circumstances.5If there is more than one such item of associated property or excepted joint owner, the total amount to be paid to the trustee, and the part of that amount which is to be provided by each person who holds any such associated property or who is an excepted joint owner, is to be agreed between both (or all) of them and the enforcement authority.6A recovery order which makes any requirement under subsection (1) must make provision for any recoverable property to cease to be recoverable. Associated and joint property: default of agreement2721Where this section applies, the court may make the following provision if—athere is no agreement under section 271, andbthe court thinks it just and equitable to do so.2The recovery order may provide—afor the associated property to vest in the trustee for civil recovery or (as the case may be) for the excepted joint owner’s interest to be extinguished, orbin the case of an excepted joint owner, for the severance of his interest.3A recovery order making any provision by virtue of subsection (2)(a) may provide—afor the trustee to pay an amount to the person who holds the associated property or who is an excepted joint owner, orbfor the creation of interests in favour of that person, or the imposition of liabilities or conditions, in relation to the property vested in the trustee,or for both.4In making any provision in a recovery order by virtue of subsection (2) or (3), the court must have regard to—athe rights of any person who holds the associated property or who is an excepted joint owner and the value to him of that property or, as the case may be, of his share (including any value which cannot be assessed in terms of money),bthe enforcement authority’s interest in receiving the realised proceeds of the recoverable property.5If—aa property freezing order, an interim receiving order, a prohibitory property order or an interim administration order applied at any time to the associated property or joint tenancy, andbthe court is satisfied that the person who holds the associated property or who is an excepted joint owner has suffered loss as a result of the order mentioned in paragraph (a) ,a recovery order making any provision by virtue of subsection (2) or (3) may require the enforcement authority to pay compensation to that person.6The amount of compensation to be paid under subsection (5) is the amount the court thinks reasonable, having regard to the person’s loss and to any other relevant circumstances.7In subsection (5) the reference to the enforcement authority is, in the case of an enforcement authority in relation to England and Wales or Northern Ireland, a reference to the enforcement authority which obtained the property freezing order or interim receiving order concerned. Payments in respect of rights under pension schemes2731This section applies to recoverable property consisting of rights under a pension scheme.2A recovery order in respect of the property must, instead of vesting the property in the trustee for civil recovery, require the trustees or managers of the pension scheme—ato pay to the trustee for civil recovery within a prescribed period the amount determined by the trustees or managers to be equal to the value of the rights, andbto give effect to any other provision made by virtue of this section and the two following sections in respect of the scheme.This subsection is subject to sections 276 to 278.3A recovery order made by virtue of subsection (2) overrides the provisions of the pension scheme to the extent that they conflict with the provisions of the order.4A recovery order made by virtue of subsection (2) may provide for the recovery by the trustees or managers of the scheme (whether by deduction from any amount which they are required to pay to the trustee for civil recovery or otherwise) of costs incurred by them in—acomplying with the recovery order, orbproviding information, before the order was made, to the enforcement authority, receiver appointed under section 245E, PPO receiver, interim receiver or interim administrator.5None of the following provisions applies to a court making a recovery order by virtue of subsection (2)—aany provision of section 159 of the Pension Schemes Act 1993 (c. 48), section 155 of the Pension Schemes (Northern Ireland) Act 1993 (c. 49), section 91 of the Pensions Act 1995 (c. 26) or Article 89 of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) (which prevent assignment and the making of orders that restrain a person from receiving anything which he is prevented from assigning),bany provision of any enactment (whenever passed or made) corresponding to any of the provisions mentioned in paragraph (a),cany provision of the pension scheme in question corresponding to any of those provisions. Consequential adjustment of liabilities under pension schemes2741A recovery order made by virtue of section 273(2) must require the trustees or managers of the pension scheme to make such reduction in the liabilities of the scheme as they think necessary in consequence of the payment made in pursuance of that subsection.2Accordingly, the order must require the trustees or managers to provide for the liabilities of the pension scheme in respect of the respondent’s recoverable property to which section 273 applies to cease.3So far as the trustees or managers are required by the recovery order to provide for the liabilities of the pension scheme in respect of the respondent’s recoverable property to which section 273 applies to cease, their powers include (in particular) power to reduce the amount of—aany benefit or future benefit to which the respondent is or may be entitled under the scheme,bany future benefit to which any other person may be entitled under the scheme in respect of that property. Pension schemes: supplementary2751Regulations may make provision as to the exercise by trustees or managers of their powers under sections 273 and 274, including provision about the calculation and verification of the value at any time of rights or liabilities.2The power conferred by subsection (1) includes power to provide for any values to be calculated or verified—ain a manner which, in the particular case, is approved by a prescribed person, orbin accordance with guidance from time to time prepared by a prescribed person.3Regulations means regulations made by the Secretary of State after consultation with the Scottish Ministers or, in relation to Northern Ireland, regulations made by the Department of Justice ; and prescribed means prescribed by regulations.4A pension scheme means an occupational pension scheme or a personal pension scheme; and those expressions have the same meaning as in the Pension Schemes Act 1993 (c. 48) or, in relation to Northern Ireland, the Pension Schemes (Northern Ireland) Act 1993 (c. 49).5In relation to an occupational pension scheme or a personal pension scheme, the trustees or managers means—ain the case of a scheme established under a trust, the trustees,bin any other case, the managers.6References to a pension scheme include—aa retirement annuity contract (within the meaning of Part 3 of the Welfare Reform and Pensions Act 1999 (c. 30) or, in relation to Northern Ireland, Part 4 of the Welfare Reform and Pensions (Northern Ireland) Order 1999),ban annuity or insurance policy purchased, or transferred, for the purpose of giving effect to rights under an occupational pension scheme or a personal pension scheme,can annuity purchased, or entered into, for the purpose of discharging any liability in respect of a pension credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 (c. 30) or, in relation to Northern Ireland, Article 26(1)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999.7References to the trustees or managers—ain relation to a retirement annuity contract or other annuity, are to the provider of the annuity,bin relation to an insurance policy, are to the insurer.8Subsections (3) to (7) have effect for the purposes of this group of sections (that is, sections 273 and 274 and this section). Consent orders2761The court may make an order staying (in Scotland, sisting) any proceedings for a recovery order on terms agreed by the parties for the disposal of the proceedings if each person to whose property the proceedings, or the agreement, relates is a party both to the proceedings and the agreement.2An order under subsection (1) may, as well as staying (or sisting) the proceedings on terms—amake provision for any property which may be recoverable property to cease to be recoverable,bmake any further provision which the court thinks appropriate.3Section 280 applies to property vested in the trustee for civil recovery, or money paid to him, in pursuance of the agreement as it applies to property vested in him by a recovery order or money paid under section 271. Consent orders: pensions2771This section applies where recoverable property to which proceedings under this Chapter relate includes rights under a pension scheme.2An order made under section 276—amay not stay (in Scotland, sist) the proceedings on terms that the rights are vested in any other person, butbmay include provision imposing the following requirement, if the trustees or managers of the scheme are parties to the agreement by virtue of which the order is made.3The requirement is that the trustees or managers of the pension scheme—amake a payment in accordance with the agreement, andbgive effect to any other provision made by virtue of this section in respect of the scheme.4The trustees or managers of the pension scheme have power to enter into an agreement in respect of the proceedings on any terms on which an order made under section 276 may stay (in Scotland, sist) the proceedings.5The following provisions apply in respect of an order under section 276, so far as it includes the requirement mentioned in subsection (3).6The order overrides the provisions of the pension scheme to the extent that they conflict with the requirement.7The order may provide for the recovery by the trustees or managers of the scheme (whether by deduction from any amount which they are required to pay in pursuance of the agreement or otherwise) of costs incurred by them in—acomplying with the order, orbproviding information, before the order was made, to the enforcement authority, receiver appointed under section 245E, PPO receiver, interim receiver or interim administrator.8Sections 273(5) and 274 (read with section 275) apply as if the requirement were included in an order made by virtue of section 273(2).9Section 275(4) to (7) has effect for the purposes of this section. Limit on recovery2781This section applies if the enforcement authority seeks a recovery order—ain respect of both property which is or represents property obtained through unlawful conduct and related property, orbin respect of property which is or represents property obtained through unlawful conduct where such an order, or an order under section 276, has previously been made in respect of related property.2For the purposes of this section—athe original property means the property obtained through unlawful conduct,bthe original property, and any items of property which represent the original property, are to be treated as related to each other.3The court is not to make a recovery order if it thinks that the enforcement authority’s right to recover the original property has been satisfied by a previous recovery order or order under section 276.4Subject to subsection (3), the court may act under subsection (5) if it thinks that—aa recovery order may be made in respect of two or more related items of recoverable property, butbthe making of a recovery order in respect of both or all of them is not required in order to satisfy the enforcement authority’s right to recover the original property.5The court may in order to satisfy that right to the extent required make a recovery order in respect of—aonly some of the related items of property, orbonly a part of any of the related items of property,or both.6Where the court may make a recovery order in respect of any property, this section does not prevent the recovery of any profits which have accrued in respect of the property.6AIf—arecoverable property is forfeited in pursuance of a forfeiture notice under section 297A or an account forfeiture notice under section 303Z9, andbthe enforcement authority subsequently seeks a recovery order in respect of related property,the notice is to be treated for the purposes of this section as if it were a recovery order obtained by the enforcement authority in respect of the forfeited property.7If—aan order is made under section 298 , 303O , 303R , 303Z14, 303Z41, 303Z45 or 303Z60 for the forfeiture of recoverable property, andbthe enforcement authority subsequently seeks a recovery order in respect of related property,the order under that section is to be treated for the purposes of this section as if it were a recovery order obtained by the enforcement authority in respect of the forfeited property.7AIf—aan order is made under section 303Q instead of an order being made under section 303O for the forfeiture of recoverable property, andbthe enforcement authority subsequently seeks a recovery order in respect of related property,the order under section 303Q is to be treated for the purposes of this section as if it were a recovery order obtained by the enforcement authority in respect of the property that was the forfeitable property in relation to the order under section 303Q.7BIf—aan order is made under section 303Z44 instead of an order being made under section 303Z41 for the forfeiture of recoverable property, andbthe enforcement authority subsequently seeks a recovery order in respect of related property,the order under section 303Z44 is to be treated for the purposes of this section as if it were a recovery order obtained by the enforcement authority in respect of the property that was the forfeitable property in relation to the order under section 303Z44.8If—ain pursuance of a judgment in civil proceedings (whether in the United Kingdom or elsewhere), the claimant has obtained property from the defendant (“the judgment property”),bthe claim was based on the defendant’s having obtained the judgment property or related property through unlawful conduct, andcthe enforcement authority subsequently seeks a recovery order in respect of property which is related to the judgment property,the judgment is to be treated for the purposes of this section as if it were a recovery order obtained by the enforcement authority in respect of the judgment property.In relation to Scotland, “claimant” and “defendant” are to be read as “pursuer” and “defender”.9If—aproperty has been taken into account in deciding the amount of a person’s benefit from criminal conduct for the purpose of making a confiscation order, andbthe enforcement authority subsequently seeks a recovery order in respect of related property,the confiscation order is to be treated for the purposes of this section as if it were a recovery order obtained by the enforcement authority in respect of the property referred to in paragraph (a).10In subsection (9), a confiscation order means—aan order under section 6, 92 or 156, orban order under a corresponding provision of an enactment mentioned in section 8(7)(a) to (g),and, in relation to an order mentioned in paragraph (b), the reference to the amount of a person’s benefit from criminal conduct is to be read as a reference to the corresponding amount under the enactment in question. Section 278: supplementary2791Subsections (2) and (3) give examples of the satisfaction of the enforcement authority’s right to recover the original property.2If—athere is a disposal, other than a part disposal, of the original property, andbother property (the representative property) is obtained in its place,the enforcement authority’s right to recover the original property is satisfied by the making of a recovery order in respect of either the original property or the representative property.3If—athere is a part disposal of the original property, andbother property (the representative property) is obtained in place of the property disposed of,the enforcement authority’s right to recover the original property is satisfied by the making of a recovery order in respect of the remainder of the original property together with either the representative property or the property disposed of.4In this section—aa part disposal means a disposal to which section 314(1) applies,bthe original property has the same meaning as in section 278. Applying realised proceeds2801 Subsection (2) applies to sums which are in the hands of the trustee for civil recovery if they are—asums which represent the realised proceeds of property which was vested in the trustee for civil recovery by a recovery order or which he obtained in pursuance of a recovery order,bsums vested in the trustee by a recovery order or obtained by him in pursuance of a recovery order.2The trustee is to make out of the sums—afirst, any payment required to be made by him by virtue of section 272,aanext, any payment of legal expenses which, after giving effect to section 266(8B), are payable under this subsection in pursuance of provision under section 266(8A) contained in the recovery order,bthen, any payment of expenses incurred by a person acting as an insolvency practitioner which are payable under this subsection by virtue of section 432(10),and any sum which remains is to be paid to the enforcement authority.3The enforcement authority (unless it is the Scottish Ministers) may apply a sum received by it under subsection (2) in making payment of the remuneration and expenses of—athe trustee, orbany interim receiver appointed in, or in anticipation of, the proceedings for the recovery order.4Subsection (3)(a) does not apply in relation to the remuneration of the trustee if the trustee is a member of the staff of the enforcement authority concerned (but it does apply in relation to such remuneration if the trustee is a person providing services under arrangements made by that enforcement authority).Exemptions etc. Victims of theft, etc.2811In proceedings for a recovery order, a person who claims that any property alleged to be recoverable property, or any part of the property, belongs to him may apply for a declaration under this section.2If the applicant appears to the court to meet the following condition, the court may make a declaration to that effect.3The condition is that—athe person was deprived of the property he claims, or of property which it represents, by unlawful conduct,bthe property he was deprived of was not recoverable property immediately before he was deprived of it, andcthe property he claims belongs to him.4Property to which a declaration under this section applies is not recoverable property. Other exemptions2821Proceedings for a recovery order may not be taken against any person in circumstances of a prescribed description; and the circumstances may relate to the person himself or to the property or to any other matter.In this subsection, prescribed means prescribed by an order made by the Secretary of State after consultation with the Scottish Ministers or, in relation to Northern Ireland, prescribed by an order made by the Department of Justice.2Proceedings for a recovery order may not be taken in respect of cash found at any place in the United Kingdom unless the proceedings are also taken in respect of property other than cash which is property of the same person.3Proceedings for a recovery order may not be taken against the Financial Conduct Authority or the Prudential Regulation Authority in respect of any recoverable property held by it.4Proceedings for a recovery order may not be taken in respect of any property which is subject to any of the following charges—aa collateral security charge, within the meaning of the Financial Markets and Insolvency (Settlement Finality) Regulations 1999 (S.I. 1999/2979),ba market charge, within the meaning of Part 7 of the Companies Act 1989 (c. 40),ca money market charge, within the meaning of the Financial Markets and Insolvency (Money Market) Regulations 1995 (S.I. 1995/2049),da system charge, within the meaning of the Financial Markets and Insolvency Regulations 1996 (S.I. 1996/1469) or the Financial Markets and Insolvency Regulations (Northern Ireland) 1996 (S.R. 1996/252).5Proceedings for a recovery order may not be taken against any person in respect of any recoverable property which he holds by reason of his acting, or having acted, as an insolvency practitioner.Acting as an insolvency practitioner has the same meaning as in section 433.<Emphasis><Addition ChangeId="key-fdf35c5a9f4df1069e97923f5bc573b5-1509555517121" CommentaryRef="key-fdf35c5a9f4df1069e97923f5bc573b5">Scope of powers</Addition></Emphasis><CommentaryRef Ref="key-64f9d8ab3e7165d5ab315682d775e333"/><Addition ChangeId="key-fdf35c5a9f4df1069e97923f5bc573b5-1509555517121" CommentaryRef="key-fdf35c5a9f4df1069e97923f5bc573b5">Scope of powers</Addition>282A1An order under this Chapter may be made by the High Court ... or the Court of Session—ain respect of property wherever situated, andbin respect of a person wherever domiciled, resident or present,subject to subsection (2).2Such an order may not be made by the High Court ... or the Court of Session in respect of—aproperty that is outside the United Kingdom, orbproperty that is in the United Kingdom but outside the relevant part of the United Kingdom,unless there is or has been a connection between the case and the relevant part of the United Kingdom.3The circumstances in which there is or has been such a connection include those described in Schedule 7A.4“The relevant part of the United Kingdom” means—ain relation to an order made by the High Court in England and Wales, England and Wales, ...bin relation to an order made by the Court of Session, Scotland., andcin relation to an order made by the High Court in Northern Ireland, Northern Ireland.<Emphasis><Addition ChangeId="key-eb0af4ccfe109ea9aca614d7b4a8a873-1509555637251" CommentaryRef="key-eb0af4ccfe109ea9aca614d7b4a8a873">Enforcement outside the United Kingdom</Addition></Emphasis><Addition ChangeId="key-eb0af4ccfe109ea9aca614d7b4a8a873-1509555637251" CommentaryRef="key-eb0af4ccfe109ea9aca614d7b4a8a873">Enforcement abroad before recovery order: enforcement authority</Addition>282B1This section applies if—athe property freezing conditions are met in relation to property,bthe property is not property to which a recovery order applies, andcan enforcement authority ... believes that the property is in a country outside the United Kingdom (the receiving country).2The property freezing conditions are—ain England and Wales and Northern Ireland , the conditions in section 245A(5) and (6), andbin Scotland, the conditions in section 255A(5) and (6),and, for the purposes of this subsection, the references in those provisions to property to which the application for the order relates are to be read as references to the property mentioned in subsection (1)(a).3The enforcement authority may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section.4The Secretary of State may forward the request for assistance to the government of the receiving country.5A request for assistance under this section is a request to the government of the receiving country—ato secure that any person is prohibited from dealing with the property;bfor assistance in connection with the management of the property, including with securing its detention, custody or preservation.<Addition ChangeId="key-eb0af4ccfe109ea9aca614d7b4a8a873-1509555637251" CommentaryRef="key-eb0af4ccfe109ea9aca614d7b4a8a873">Enforcement abroad before recovery order: receiver or administrator</Addition>282C1This section applies if—aa property freezing order ... has effect in relation to property, andbthe receiver appointed under section 245E in respect of the property believes that it is in a country outside the United Kingdom (the receiving country).2This section also applies if—aan interim receiving order ... or an interim administration order has effect in relation to property, andbthe interim receiver or interim administrator believes that the property is in a country outside the United Kingdom (the receiving country).3The receiver or administrator may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section.4The Secretary of State must forward the request for assistance to the government of the receiving country.5A request for assistance under this section is a request to the government of the receiving country—ato secure that any person is prohibited from dealing with the property;bfor assistance in connection with the management of the property, including with securing its detention, custody or preservation.<Addition ChangeId="key-eb0af4ccfe109ea9aca614d7b4a8a873-1509555637251" CommentaryRef="key-eb0af4ccfe109ea9aca614d7b4a8a873"><Addition ChangeId="key-9d0b5a02c3540d43bd9571ce2a1ec8e3-1532190575308" CommentaryRef="key-9d0b5a02c3540d43bd9571ce2a1ec8e3">Enforcement abroad before recovery order: PPO receiver</Addition></Addition>282CA1This section applies if—aa prohibitory property order made by the Court of Session has effect in relation to property, andbthe PPO receiver appointed under section 255G in respect of the property believes that it is in a country outside the United Kingdom (the “receiving country”).2The PPO receiver may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section.3The Secretary of State must forward the request for assistance to the government of the receiving country.4A request for assistance under this section is a request to the government of the receiving country—ato secure that any person is prohibited from dealing with the property,bfor assistance in connection with the management of the property, including with securing its detention, custody or preservation.<Addition ChangeId="key-eb0af4ccfe109ea9aca614d7b4a8a873-1509555637251" CommentaryRef="key-eb0af4ccfe109ea9aca614d7b4a8a873">Evidence overseas: interim receiver or interim administrator</Addition>282D1This section applies if—aan interim receiving order ... or an interim administration order has effect in relation to property, andbthe order requires the interim receiver or interim administrator to take steps to establish a matter described in section 247(2)(a) or (b) or 257(2)(a) or (b).2The interim receiver or interim administrator may request assistance under this section if the interim receiver or interim administrator thinks that there is relevant evidence in a country outside the United Kingdom.3A judge of the High Court ... may request assistance under this section if—aan application is made by the interim receiver or by a person subject to investigation by the interim receiver, andbthe judge thinks that there is relevant evidence in a country outside the United Kingdom.4A judge of the Court of Session may request assistance under this section if—aan application is made by the interim administrator or by a person subject to investigation by the interim administrator, andbthe judge thinks that there is relevant evidence in a country outside the United Kingdom.5The assistance that may be requested under this section is assistance in obtaining outside the United Kingdom relevant evidence specified in the request.6Relevant evidence is—ain relation to an application or request made for the purposes of an investigation by an interim receiver, evidence as to a matter described in section 247(2)(a) or (b);bin relation to an application or request made for the purposes of an investigation by an interim administrator, evidence as to a matter described in section 257(2)(a) or (b).7A request for assistance under this section may be sent—ato a court or tribunal which is specified in the request and which exercises jurisdiction in the place where the evidence is to be obtained,bto the government of the country concerned, orcto an authority recognised by the government of the country concerned as the appropriate authority for receiving requests for assistance of that kind.8Alternatively, a request for assistance under this section may be sent to the Secretary of State with a view to it being forwarded to a court, tribunal, government or authority mentioned in subsection (7).9The Secretary of State must forward the request for assistance to the court, tribunal, government or authority.10In a case of urgency, a request for assistance under this section may be sent to—athe International Criminal Police Organisation, ...b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .for forwarding to the court, tribunal, government or authority mentioned in subsection (7).11Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to requests for assistance made by a judge under this section.12“Evidence” includes documents, information in any other form and material.<Addition ChangeId="key-eb0af4ccfe109ea9aca614d7b4a8a873-1509555637251" CommentaryRef="key-eb0af4ccfe109ea9aca614d7b4a8a873">Evidence overseas: restrictions on use</Addition>282E1This section applies to evidence obtained by means of a request for assistance under section 282D.2The evidence must not be used for any purpose other than—afor the purposes of carrying out the functions of the interim receiver or interim administrator, orbfor the purposes of proceedings under this Chapter of this Part in respect of property described in subsection (3) or any proceedings arising out of such proceedings.3That property is—athe property that is the subject of the interim receiving order or interim administration order, orbother property that is recoverable property in respect of the same unlawful conduct.4Subsection (2) does not apply if the court, tribunal, government or authority to whom the request for assistance was sent consents to the use.5In Scotland, the evidence may be received in evidence without being sworn to by anyone, so far as that may be done without unfairness to any party.<Addition ChangeId="key-eb0af4ccfe109ea9aca614d7b4a8a873-1509555637251" CommentaryRef="key-eb0af4ccfe109ea9aca614d7b4a8a873">Enforcement abroad: after recovery order</Addition>282F1This section applies if—aa recovery order ... has effect in relation to property, andbthe enforcement authority or the trustee for civil recovery believes that the property is in a country outside the United Kingdom (the receiving country).2The enforcement authority or trustee for civil recovery may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section.3The Secretary of State may forward a request for assistance from the enforcement authority to the government of the receiving country.4The Secretary of State must forward a request for assistance from the trustee for civil recovery to the government of the receiving country.5A request for assistance is a request to the government of the receiving country for assistance in connection with the management and disposal of the property and includes a request—ato secure the detention, custody or preservation of the property;bin the case of money, to secure that it is applied in accordance with the law of the receiving country;cin the case of property other than money, to secure that the property is realised and the proceeds are applied in accordance with the law of the receiving country.6A certificate purporting to be issued by or on behalf of the government of the receiving country is admissible as evidence of the facts it states if it states—athat property has been realised in pursuance of a request under this section,bthe date of realisation, andcthe proceeds of realisation.Miscellaneous Compensation2831If, in the case of any property to which a property freezing order, an interim receiving order, a prohibitory property order or an interim administration order has at any time applied, the court does not in the course of the proceedings decide that the property is recoverable property or associated property, the person whose property it is may make an application to the court for compensation.2Subsection (1) does not apply if the court—ahas made a declaration in respect of the property by virtue of section 281, orbmakes an order under section 276.3If the court has made a decision by reason of which no recovery order could be made in respect of the property, the application for compensation must be made within the period of three months beginning—ain relation to a decision of the High Court in England and Wales, with the date of the decision or, if any application is made for leave to appeal, with the date on which the application is withdrawn or refused or (if the application is granted) on which any proceedings on appeal are finally concluded,bin relation to a decision of the Court of Session or of the High Court in Northern Ireland, with the date of the decision or, if there is an appeal against the decision, with the date on which any proceedings on appeal are finally concluded.4If, in England and Wales or Northern Ireland, the proceedings in respect of the property have been discontinued, the application for compensation must be made within the period of three months beginning with the discontinuance.5If the court is satisfied that the applicant has suffered loss as a result of the order mentioned in subsection (1) , it may require the enforcement authority to pay compensation to him.6If, but for section 269(2), any right mentioned there would have operated in favour of, or become exercisable by, any person, he may make an application to the court for compensation.7The application for compensation under subsection (6) must be made within the period of three months beginning with the vesting referred to in section 269(2).8If the court is satisfied that, in consequence of the operation of section 269, the right in question cannot subsequently operate in favour of the applicant or (as the case may be) become exercisable by him, it may require the enforcement authority to pay compensation to him.9The amount of compensation to be paid under this section is the amount the court thinks reasonable, having regard to the loss suffered and any other relevant circumstances.10In the case of an enforcement authority in relation to England and Wales or Northern Ireland—athe reference in subsection (5) to the enforcement authority is a reference to the enforcement authority which obtained the property freezing order or interim receiving order concerned, andbthe reference in subsection (8) to the enforcement authority is a reference to the enforcement authority which obtained the recovery order concerned. Payment of interim administrator or trustee (Scotland)2841Any fees or expenses incurred by an interim administrator, or a trustee for civil recovery appointed by the Court of Session, in the exercise of his functions are to be reimbursed by the Scottish Ministers as soon as is practicable after they have been incurred.2The Scottish Ministers may apply a sum received by them under section 280(2) in making payment of such fees or expenses.3Subsection (2) does not apply in relation to the fees of a trustee for civil recovery if the trustee is a member of their staff. Effect on diligence of recovery order (Scotland)2851An arrestment or attachment of any recoverable property executed on or after the appointment of the trustee for civil recovery is ineffectual in a question with the trustee.2Any recoverable property so arrested or attached. , or (if the property has been sold) the proceeds of sale, must be handed over to the trustee for civil recovery.3A poinding of the ground in respect of recoverable property on or after such an appointment is ineffectual in a question with the trustee for civil recovery except for the interest mentioned in subsection (4).4That interest is—ainterest on the debt of a secured creditor for the current half yearly term, andbarrears of interest on that debt for one year immediately before the commencement of that term.5On and after such appointment no other person may raise or insist in an adjudication against recoverable property or be confirmed as an executor-creditor on that property.6An inhibition on recoverable property shall cease to have effect in relation to any heritable property comprised in the recoverable property on such appointment.7The provisions of this section apply in relation to—aan action of maills and duties, andban action for sequestration of rent,as they apply in relation to an arrestment or attachment . Scope of powers (Scotland)286. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Addition ChangeId="key-254ab2df7ad578c998489f72c6be75f8-1485502057116" CommentaryRef="key-254ab2df7ad578c998489f72c6be75f8">Legal expenses excluded from freezing: required conditions</Addition>286A1The Lord Chancellor may by regulations specify the required conditions for the purposes of section 245C(5) or 252(4).2A required condition may (in particular)—arestrict who may receive sums released in pursuance of the exclusion (by, for example, requiring released sums to be paid to professional legal advisers), orbbe made for the purpose of controlling the amount of any sum released in pursuance of the exclusion in respect of an item of expenditure.3A required condition made for the purpose mentioned in subsection (2)(b) may (for example)—aprovide for sums to be released only with the agreement of the enforcement authority;bprovide for a sum to be released in respect of an item of expenditure only if the court has assessed the amount allowed by regulations under section 286B in respect of that item and the sum is released for payment of the assessed amount;cprovide for a sum to be released in respect of an item of expenditure only if—ithe enforcement authority agrees to its release, oriithe court has assessed the amount allowed by regulations under section 286B in respect of that item and the sum is released for payment of the assessed amount.4Before making regulations under this section, the Lord Chancellor must consult such persons as he considers appropriate.<Addition ChangeId="key-254ab2df7ad578c998489f72c6be75f8-1485502057116" CommentaryRef="key-254ab2df7ad578c998489f72c6be75f8">Legal expenses: regulations for purposes of section 266(8B) or 286A(3)</Addition>286B1The Lord Chancellor may by regulations—amake provision for the purposes of section 266(8B);bmake provision for the purposes of required conditions that make provision of the kind mentioned in section 286A(3)(b) or (c).2Regulations under this section may (in particular)—alimit the amount of remuneration allowable to representatives for a unit of time worked;blimit the total amount of remuneration allowable to representatives for work done in connection with proceedings or a step in proceedings;climit the amount allowable in respect of an item of expense incurred by a representative or incurred, otherwise than in respect of the remuneration of a representative, by a party to proceedings.3Before making regulations under this section, the Lord Chancellor must consult such persons as he considers appropriate. Financial threshold2871At any time when an order specifying an amount for the purposes of this section has effect, the enforcement authority may not start proceedings for a recovery order unless the authority reasonably believes that the aggregate value of the recoverable property which the authority wishes to be subject to a recovery order is not less than the specified amount.2The power to make an order under subsection (1) is exercisable by the Secretary of State after consultation with the Scottish Ministers or, in relation to Northern Ireland, exercisable by the Department of Justice .3If the authority applies for a property freezing order, an interim receiving order, a prohibitory property order or an interim administration order before starting the proceedings, subsection (1) applies to the application instead of to the start of the proceedings.4This section does not affect the continuation of proceedings for a recovery order which have been properly started or the making or continuing effect of a property freezing order, an interim receiving order, a prohibitory property order or an interim administration order which has been properly applied for. Limitation2881After section 27 of the Limitation Act 1980 (c. 58) there is inserted— Actions for recovery of property obtained through unlawful conduct etc.27A1None of the time limits given in the preceding provisions of this Act applies to any proceedings under Chapter 2 of Part 5 of the Proceeds of Crime Act 2002 (civil recovery of proceeds of unlawful conduct).2Proceedings under that Chapter for a recovery order in respect of any recoverable property shall not be brought after the expiration of the period of twelve years from the date on which the Director’s cause of action accrued.3Proceedings under that Chapter are brought when—aa claim form is issued, orban application is made for an interim receiving order,whichever is the earlier.4The Director’s cause of action accrues in respect of any recoverable property—ain the case of proceedings for a recovery order in respect of property obtained through unlawful conduct, when the property is so obtained,bin the case of proceedings for a recovery order in respect of any other recoverable property, when the property obtained through unlawful conduct which it represents is so obtained.5If—aa person would (but for the preceding provisions of this Act) have a cause of action in respect of the conversion of a chattel, andbproceedings are started under that Chapter for a recovery order in respect of the chattel,section 3(2) of this Act does not prevent his asserting on an application under section 281 of that Act that the property belongs to him, or the court making a declaration in his favour under that section.6If the court makes such a declaration, his title to the chattel is to be treated as not having been extinguished by section 3(2) of this Act.7Expressions used in this section and Part 5 of that Act have the same meaning in this section as in that Part.2After section 19A of the Prescription and Limitation (Scotland) Act 1973 (c. 52) there is inserted— Actions for recovery of property obtained through unlawful conduct etc.19B1None of the time limits given in the preceding provisions of this Act applies to any proceedings under Chapter 2 of Part 5 of the Proceeds of Crime Act 2002 (civil recovery of proceeds of unlawful conduct).2Proceedings under that Chapter for a recovery order in respect of any recoverable property shall not be commenced after the expiration of the period of twelve years from the date on which the Scottish Ministers’ right of action accrued.3Proceedings under that Chapter are commenced when—athe proceedings are served, orban application is made for an interim administration order,whichever is the earlier.4The Scottish Ministers’ right of action accrues in respect of any recoverable property—ain the case of proceedings for a recovery order in respect of property obtained through unlawful conduct, when the property is so obtained,bin the case of proceedings for a recovery order in respect of any other recoverable property, when the property obtained through unlawful conduct which it represents is so obtained.5Expressions used in this section and Part 5 of that Act have the same meaning in this section as in that Part.3After Article 72 of the Limitation (Northern Ireland) Order 1989 (SI 1989/1339 (N.I. 11)) there is inserted— Actions for recovery of property obtained through unlawful conduct etc.72A1None of the time limits fixed by Parts II and III applies to any proceedings under Chapter 2 of Part 5 of the Proceeds of Crime Act 2002 (civil recovery of proceeds of unlawful conduct).2Proceedings under that Chapter for a recovery order in respect of any recoverable property shall not be brought after the expiration of the period of twelve years from the date on which the Director’s cause of action accrued.3Proceedings under that Chapter are brought when—aa claim form is issued, orban application is made for an interim receiving order,whichever is the earlier.4The Director’s cause of action accrues in respect of any recoverable property—ain the case of proceedings for a recovery order in respect of property obtained through unlawful conduct, when the property is so obtained,bin the case of proceedings for a recovery order in respect of any other recoverable property, when the property obtained through unlawful conduct which it represents is so obtained.5If—aa person would (but for a time limit fixed by this Order) have a cause of action in respect of the conversion of a chattel, andbproceedings are started under that Chapter for a recovery order in respect of the chattel,Article 17(2) does not prevent his asserting on an application under section 281 of that Act that the property belongs to him, or the court making a declaration in his favour under that section.6If the court makes such a declaration, his title to the chattel is to be treated as not having been extinguished by Article 17(2).7Expressions used in this Article and Part 5 of that Act have the same meaning in this Article as in that Part.Chapter 3Recovery of cash in summary proceedingsSearches<CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/> Searches2891If an officer of Revenue and Customs or constable , an SFO officer who , a constable or an accredited financial investigator is lawfully on any premises and has reasonable grounds for suspecting that there is on the premises cash—awhich is recoverable property or is intended by any person for use in unlawful conduct, andbthe amount of which is not less than the minimum amount,he may search for the cash there.1AThe powers specified in subsection (1D) are exercisable if—a an officer of Revenue and Customs, a constable , an SFO officer or an accredited financial investigator has reasonable grounds for suspecting that there is cash falling within subsection (1E) in a vehicle, andbit appears to the officer of Revenue and Customs, constable , SFO officer or investigator that the vehicle is under the control of a person (the suspect) who is in or in the vicinity of the vehicle.1BThe powers are exercisable only if the vehicle is—ain any place to which, at the time of the proposed exercise of the powers, the public or any section of the public has access, on payment or otherwise, as of right or by virtue of express or implied permission, orbin any other place to which at that time people have ready access but which is not a dwelling.1CBut if the vehicle is in a garden or yard or other land occupied with and used for the purposes of a dwelling, the officer of Revenue and Customs, constable , SFO officer of Revenue and Customs or accredited financial investigator may exercise the powers under subsection (1D) only if the officer, constable , SFO officer or investigator has reasonable grounds for believing—athat the suspect does not reside in the dwelling, andbthat the vehicle is not in the place in question with the express or implied permission of a person who resides in the dwelling.1DThe officer of Revenue and Customs, constable , SFO officer of Revenue and Customs or accredited financial investigator may, so far as the officer, constable , SFO officer or investigator thinks it necessary or expedient, require the suspect to—apermit entry to the vehicle,bpermit a search of the vehicle.1ECash falls within this subsection if—ait is recoverable property or is intended by any person for use in unlawful conduct, andbthe amount of it is not less than the minimum amount.2If an officer of Revenue and Customs , a constable , an SFO officer or an accredited financial investigator has reasonable grounds for suspecting that a person (the suspect) is carrying cash—awhich is recoverable property or is intended by any person for use in unlawful conduct, andbthe amount of which is not less than the minimum amount,he may exercise the following powers.3The officer , constable , SFO officer or accredited financial investigator may, so far as he thinks it necessary or expedient, require the suspect—ato permit a search of any article he has with him,bto permit a search of his person.4An officer , constable , SFO officer or accredited financial investigator may— ain exercising powers by virtue of subsection (1D), detain the vehicle for so long as is necessary for their exercise,bin exercising powers by virtue of subsection (3)(b), detain the suspect for so long as is necessary for their exercise.5The powers conferred by this section—aare exercisable only so far as reasonably required for the purpose of finding cash,bare exercisable by an officer of Revenue and Customs only if he has reasonable grounds for suspecting that the unlawful conduct in question relates to an assigned matter (within the meaning of the Customs and Excise Management Act 1979 (c. 2)).ba. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .care exercisable by an SFO officer or accredited financial investigator only in relation to the following— ipremises in England, Wales or Northern Ireland (in the case of subsection (1)),iivehicles and suspects in England, Wales or Northern Ireland (in the case of subsections (1D) and (4)(a)),iiisuspects in England, Wales or Northern Ireland (in the case of subsections (2), (3) and (4)(b)).5A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6Cash means—anotes and coins in any currency,bpostal orders,ccheques of any kind, including travellers’ cheques,dbankers’ drafts,ebearer bonds and bearer shares,fgaming vouchers,gfixed-value casino tokens,hbetting receiptsfound at any place in the United Kingdom.7Cash also includes any kind of monetary instrument which is found at any place in the United Kingdom, if the instrument is specified by the Secretary of State by an order made after consultation with the Scottish Ministers or, in relation to Northern Ireland, is specified by the Department of Justice by an order.7AFor the purposes of subsection (6)—a“gaming voucher” means a voucher in physical form issued by a gaming machine that represents a right to be paid the amount stated on it;b“fixed-value casino token” means a casino token that represents a right to be paid the amount stated on it;c“betting receipt” means a receipt in physical form that represents a right to be paid an amount in respect of a bet placed with a person holding a betting licence.7BIn subsection (7A)—“bet”—in relation to England and Wales and Scotland, has the same meaning as in section 9(1) of the Gambling Act 2005;in relation to Northern Ireland, has the same meaning as in the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (S.I. 1985/1204 (N.I. 11)) (see Article 2 of that Order);“betting licence”—in relation to England and Wales and Scotland, means a general betting operating licence issued under Part 5 of the Gambling Act 2005;in relation to Northern Ireland, means a bookmaker's licence as defined in Article 2 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985;“gaming machine”—in relation to England and Wales and Scotland, has the same meaning as in the Gambling Act 2005 (see section 235 of that Act);in relation to Northern Ireland, has the same meaning as in the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (see Article 2 of that Order).7CIn the application of subsection (7A) to Northern Ireland references to a right to be paid an amount are to be read as references to the right that would exist but for Article 170 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (gaming and wagering contracts void).8This section does not require a person to submit to an intimate search or strip search (within the meaning of section 164 of the Customs and Excise Management Act 1979 (c. 2)).<CommentaryRef Ref="key-5e7bab650f74b4e114b37a26d558a26f"/><CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/> Prior approval2901The powers conferred by section 289 may be exercised only with the appropriate approval unless, in the circumstances, it is not practicable to obtain that approval before exercising the power.2The appropriate approval means the approval of a judicial officer or (if that is not practicable in any case) the approval of a senior officer.3A judicial officer means—ain relation to England and Wales and Northern Ireland, a justice of the peace,bin relation to Scotland, the sheriff.4A senior officer means—ain relation to the exercise of the power by an officer of Revenue and Customs, such an officer of a rank designated by the Commissioners of Customs and Excise as equivalent to that of a senior police officer,aain relation to the exercise of a power by an SFO officer, the Director of the Serious Fraud Office,abin relation to the exercise of a power by a National Crime Agency officer, the Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose,bin relation to the exercise of the power by a constable, a senior police officer.bain relation to the exercise of a power by an accredited financial investigator who is—ia member of the civilian staff of a police force in England and Wales (including the metropolitan police force), within the meaning of Part 1 of the Police Reform and Social Responsibility Act 2011,iia member of staff of the City of London police force, oriiia member of staff of the Police Service of Northern Ireland,a senior police officer,cin relation to the exercise of the power by an accredited financial investigator who does not fall within any of the preceding paragraphs, an accredited financial investigator who falls within a description specified in an order made for this purpose by the Secretary of State or the Welsh Ministers under section 453.5A senior police officer means a police officer of at least the rank of inspector.6If the powers are exercised without the approval of a judicial officer in a case where—ano cash is seized by virtue of section 294, orbany cash so seized is not detained for more than 48 hours (calculated in accordance with section 295(1B)),the officer of Revenue and Customs , constable , SFO officer or accredited financial investigator who exercised the powers must give a written report to the appointed person.6ABut the duty in subsection (6) does not apply if, during the course of exercising the powers conferred by section 289, the relevant officer seizes property by virtue of section 303J , 303Z26 or 303Z29 and the property so seized is detained for more than 48 hours (calculated in accordance with section 303K(5) , 303Z27(3) or (as the case may be) 303Z31(3)).7The report must give particulars of the circumstances which led him to believe that—athe powers were exercisable, andbit was not practicable to obtain the approval of a judicial officer.8In this section and section 291, the appointed person means—ain relation to England and Wales ..., a person appointed by the Secretary of State,bin relation to Scotland, a person appointed by the Scottish Ministers.cin relation to Northern Ireland, a person appointed by the Department of Justice.9The appointed person must not be a person employed under or for the purposes of a government department or of the Scottish Administration; and the terms and conditions of his appointment, including any remuneration or expenses to be paid to him, are to be determined by the person appointing him.<CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/> Report on exercise of powers2911As soon as possible after the end of each financial year, the appointed person must prepare a report for that year.“Financial year” means—the period beginning with the day on which this section comes into force and ending with the next 31 March (which is the first financial year), andeach subsequent period of twelve months beginning with 1 April.2The report must give his opinion as to the circumstances and manner in which the powers conferred by section 289 are being exercised in cases where the officer of Revenue and Customs , constable , SFO officer or accredited financial investigator who exercised them is required to give a report under section 290(6).3In the report, he may make any recommendations he considers appropriate.4He must send a copy of his report to the Secretary of State or, as the case may be, the Scottish Ministers or the Department of Justice, who must arrange for it to be published.5The Secretary of State must lay a copy of any report he receives under this section before Parliament; and the Scottish Ministers must lay a copy of any report they receive under this section before the Scottish Parliament ; and the Department of Justice must lay a copy of any report it receives under this section before the Northern Ireland Assembly.6Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (5) in relation to the laying of a copy of a report as it applies in relation to the laying of a statutory document under an enactment.<CommentaryRef Ref="key-aeaa0d531d18ce6ad75f0d60be5b396d"/><CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/> Code of practice2921The Secretary of State must make a code of practice in connection with the exercise by officers of Revenue and Customs , SFO officers and (in relation to England and Wales ...) constables and accredited financial investigators of the powers conferred by virtue of section 289.2Where he proposes to issue a code of practice he must—apublish a draft,bconsider any representations made to him about the draft by the Scottish Ministers , the Department of Justice or any other person,cif he thinks it appropriate, modify the draft in the light of any such representations.2AThe Secretary of State must also consult the Attorney General about the draft in its application to the exercise of powers by SFO officers and the Director of the Serious Fraud Office.3He must lay a draft of the code before Parliament.4When he has laid a draft of the code before Parliament he may bring it into operation by order.5He may revise the whole or any part of the code issued by him and issue the code as revised; and subsections (2) to (4) apply to such a revised code as they apply to the original code.6A failure by an officer of Revenue and Customs an SFO officer, , a constable or an accredited financial investigator to comply with a provision of the code does not of itself make him liable to criminal or civil proceedings.7The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant.<CommentaryRef Ref="key-aeaa0d531d18ce6ad75f0d60be5b396d"/><CommentaryRef Ref="key-0cb0c3fea107fb3291974bcb7f3a0d0e"/><CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/> Code of practice (Scotland)2931The Scottish Ministers must make a code of practice in connection with the exercise by constables in relation to Scotland of the powers conferred by virtue of section 289.2Where they propose to issue a code of practice they must—apublish a draft,bconsider any representations made to them about the draft,cif they think it appropriate, modify the draft in the light of any such representations.3They must lay a draft of the code before the Scottish Parliament.4When they have laid a draft of the code before the Scottish Parliament they may bring it into operation by order.5They may revise the whole or any part of the code issued by them and issue the code as revised; and subsections (2) to (4) apply to such a revised code as they apply to the original code.6A failure by a constable to comply with a provision of the code does not of itself make him liable to criminal or civil proceedings.7The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant.<CommentaryRef Ref="key-0cb0c3fea107fb3291974bcb7f3a0d0e"/><CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/><Addition ChangeId="key-7259bb03b9560c09f5ea739309a5fa36-1504013684726" CommentaryRef="key-7259bb03b9560c09f5ea739309a5fa36">Code of practice (Northern Ireland)</Addition>293A1The Department of Justice must make a code of practice in connection with the exercise by constables and accredited financial investigators, in relation to Northern Ireland, of the powers conferred by virtue of section 289.2Where the Department of Justice proposes to issue a code of practice it must—apublish a draft,bconsider any representations made to the Department of Justice about the draft,cif the Department of Justice thinks it appropriate, modify the draft in the light of any such representations.3The Department of Justice must lay a draft of the code before the Northern Ireland Assembly.4When the Department of Justice has laid a draft of the code before the Northern Ireland Assembly, the Department of Justice may bring it into operation by order.5Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsections (3) and (4) in relation to the laying of a draft as it applies in relation to the laying of a statutory document under an enactment.6The Department of Justice may revise the whole or any part of the code issued by it and issue the code as revised; and subsections (2) to (5) apply to such a revised code as they apply to the original code.7A failure by a constable or accredited financial investigator to comply with a provision of the code does not of itself make him liable to criminal or civil proceedings.8The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant.Seizure and detention<CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/> Seizure of cash2941 An officer of Revenue and Customs , a constable , an SFO officer or an accredited financial investigator may seize any cash if he has reasonable grounds for suspecting that it is—arecoverable property, orbintended by any person for use in unlawful conduct.2 An officer of Revenue and Customs , a constable , an SFO officer or an accredited financial investigator may also seize cash part of which he has reasonable grounds for suspecting to be—arecoverable property, orbintended by any person for use in unlawful conduct,if it is not reasonably practicable to seize only that part.2A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3This section does not authorise the seizure of an amount of cash if it or, as the case may be, the part to which his suspicion relates, is less than the minimum amount.4This section does not authorise the seizure by an SFO officer or an accredited financial investigator of cash found in Scotland.<CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/> Detention of seized cash2951While the officer of Revenue and Customs , constable , SFO officer or accredited financial investigator continues to have reasonable grounds for his suspicion, cash seized under section 294 may be detained initially for a period of 48 hours.1AThe period of 48 hours mentioned in subsection (1) is to be calculated in accordance with subsection (1B).1BIn calculating a period of 48 hours in accordance with this subsection, no account shall be taken of—aany Saturday or Sunday,bChristmas Day,cGood Friday,dany day that is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom within which the cash is seized, oreany day prescribed under section 8(2) of the Criminal Procedure (Scotland) Act 1995 as a court holiday in a sheriff court in the sheriff court district within which the cash is seized.2The period for which the cash or any part of it may be detained may be extended by an order made by a magistrates’ court or (in Scotland) the sheriff; but the order may not authorise the detention of any of the cash—abeyond the end of the period of six months beginning with the date of the order,bin the case of any further order under this section, beyond the end of the period of two years beginning with the date of the first order.3A justice of the peace may also exercise the power of a magistrates’ court to make the first order under subsection (2) extending the period.4An application for an order under subsection (2)—ain relation to England and Wales and Northern Ireland, may be made by the Commissioners of Customs and Excise , a constable , an SFO officer or an accredited financial investigator,bin relation to Scotland, may be made by the Scottish Ministers in connection with their functions under section 298 or by a procurator fiscal,and the court, sheriff or justice may make the order if satisfied, in relation to any cash to be further detained, that either of the following conditions is met.5The first condition is that there are reasonable grounds for suspecting that the cash is recoverable property and that either—aits continued detention is justified while its derivation is further investigated or consideration is given to bringing (in the United Kingdom or elsewhere) proceedings against any person for an offence with which the cash is connected, orbproceedings against any person for an offence with which the cash is connected have been started and have not been concluded.6The second condition is that there are reasonable grounds for suspecting that the cash is intended to be used in unlawful conduct and that either—aits continued detention is justified while its intended use is further investigated or consideration is given to bringing (in the United Kingdom or elsewhere) proceedings against any person for an offence with which the cash is connected, orbproceedings against any person for an offence with which the cash is connected have been started and have not been concluded.7An application for an order under subsection (2) may also be made in respect of any cash seized under section 294(2), and the court, sheriff or justice may make the order if satisfied that—athe condition in subsection (5) or (6) is met in respect of part of the cash, andbit is not reasonably practicable to detain only that part.8An order under subsection (2) must provide for notice to be given to persons affected by it.<CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/> Interest2961If cash is detained under section 295 for more than 48 hours (calculated in accordance with section 295(1B)), it is at the first opportunity to be paid into an interest-bearing account and held there; and the interest accruing on it is to be added to it on its forfeiture or release.2In the case of cash detained under section 295 which was seized under section 294(2), the officer of Revenue and Customs , constable , SFO officer or accredited financial investigator must, on paying it into the account, release the part of the cash to which the suspicion does not relate.3Subsection (1) does not apply if the cash or, as the case may be, the part to which the suspicion relates is required as evidence of an offence or evidence in proceedings under this Chapter.<CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/> Release of detained cash2971This section applies while any cash is detained under section 295.2A magistrates’ court or (in Scotland) the sheriff may direct the release of the whole or any part of the cash if the following condition is met.3The condition is that the court or sheriff is satisfied, on an application by the person from whom the cash was seized, that the conditions in section 295 for the detention of the cash are no longer met in relation to the cash to be released.4 An officer of Revenue and Customs, constable , SFO officer or accredited financial investigator or (in Scotland) procurator fiscal may, after notifying the magistrates’ court, sheriff or justice under whose order cash is being detained, release the whole or any part of it if satisfied that the detention of the cash to be released is no longer justified.<Emphasis><Addition ChangeId="key-02de240b7309faebfdba534189613af1-1515355188763" CommentaryRef="key-02de240b7309faebfdba534189613af1">Forfeiture without court order</Addition></Emphasis><CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/><Addition ChangeId="key-02de240b7309faebfdba534189613af1-1515355188763" CommentaryRef="key-02de240b7309faebfdba534189613af1">Forfeiture notice</Addition>297A1Subsection (2) applies while any cash is detained in pursuance of an order under section 295(2) made by a magistrates' court in England and Wales or Northern Ireland.2A senior officer may give a notice for the purpose of forfeiting the cash or any part of it if satisfied that the cash or part—ais recoverable property, orbis intended by any person for use in unlawful conduct.3The Secretary of State must make regulations about how a notice is to be given.4The regulations may provide—afor a notice to be given to such person or persons, and in such manner, as may be prescribed;bfor a notice to be given by publication in such manner as may be prescribed;cfor circumstances in which, and the time at which, a notice is to be treated as having been given.5The regulations must ensure that where a notice is given it is, if possible, given to every person to whom notice of an order under section 295(2) in respect of the cash has been given.6A senior officer means—aan officer of Revenue and Customs of a rank designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that of a senior police officer,aaan immigration officer of a rank designated by the Secretary of State as equivalent to that of a senior police officer,ba senior police officer, ...bathe Director of the Serious Fraud Office, orbbthe Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose,can accredited financial investigator.7A senior police officer means a police officer of at least the rank of inspector.8A notice under this section is referred to in this Chapter as a forfeiture notice.<CommentaryRef Ref="key-0cb0c3fea107fb3291974bcb7f3a0d0e"/><CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/><Addition ChangeId="key-02de240b7309faebfdba534189613af1-1515355188763" CommentaryRef="key-02de240b7309faebfdba534189613af1">Content</Addition>297B1A forfeiture notice must—astate the amount of cash in respect of which it is given,bstate when and where the cash was seized,cconfirm that the senior officer is satisfied as mentioned in section 297A(2),dspecify a period for objecting to the proposed forfeiture and an address to which any objections must be sent, andeexplain that the cash will be forfeited unless an objection is received at that address within the period for objecting.2The period for objecting must be at least 30 days starting with the day after the notice is given.<CommentaryRef Ref="key-0cb0c3fea107fb3291974bcb7f3a0d0e"/><CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/><Addition ChangeId="key-02de240b7309faebfdba534189613af1-1515355188763" CommentaryRef="key-02de240b7309faebfdba534189613af1">Effect</Addition>297C1This section applies if a forfeiture notice is given in respect of any cash.2The cash is to be detained until—athe cash is forfeited under this section,bthe notice lapses under this section, orcthe cash is released under a power conferred by this Chapter.3If no objection is made within the period for objecting, and the notice has not lapsed, the cash is forfeited (subject to section 297E).4If an objection is made within the period for objecting, the notice lapses.5If an application is made for the forfeiture of the whole or any part of the cash under section 298, the notice lapses.6If the cash or any part of it is released under a power conferred by this Chapter, the notice lapses or (as the case may be) lapses in relation to that part.7An objection may be made by anyone, whether a recipient of the notice or not.8An objection means a written objection sent to the address specified in the notice; and an objection is made when it is received at the address.9An objection does not prevent forfeiture of the cash under section 298.10Nothing in this section affects the validity of an order under section 295(2).<CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/><Addition ChangeId="key-02de240b7309faebfdba534189613af1-1515355188763" CommentaryRef="key-02de240b7309faebfdba534189613af1">Detention following lapse of notice</Addition>297D1This section applies if—aa forfeiture notice is given in respect of any cash,bthe notice lapses under section 297C(4), andcthe period for which detention of the cash was authorised under section 295(2) has expired.2The cash may be detained for a further period of up to 48 hours (calculated in accordance with section 295(1B)).3But if within that period the Commissioners for Her Majesty's Revenue and Customs, a constable , an SFO officer or an accredited financial investigator decides that neither of the applications mentioned in subsection (4) ought to be made, the cash must be released.4The applications are—aan application for a further order under section 295(2);ban application for forfeiture of the cash under section 298.5“ If within that period an application is made for a further order under section 295(2) the cash may be detained until the application is determined or otherwise disposed of. ”<CommentaryRef Ref="key-0cb0c3fea107fb3291974bcb7f3a0d0e"/><CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/><Addition ChangeId="key-02de240b7309faebfdba534189613af1-1515355188763" CommentaryRef="key-02de240b7309faebfdba534189613af1">Application to set aside forfeiture</Addition>297E1This section applies if any cash is forfeited in pursuance of a forfeiture notice.2A person aggrieved by the forfeiture may apply to a magistrates' court in England and Wales or Northern Ireland for an order setting aside the forfeiture of the cash or any part of it.3The application must be made before the end of the period of 30 days starting with the day on which the period for objecting ended.4But the court may give permission for an application to be made after the 30-day period has ended if it thinks that there are exceptional circumstances to explain why the applicant—afailed to object to the forfeiture within the period for objecting, andbfailed to make an application within the 30-day period.5On an application under this section the court must consider whether the cash to which the application relates could be forfeited under section 298 (ignoring the forfeiture mentioned in subsection (1) above).6If the court is satisfied that the cash to which the application relates or any part of it could not be forfeited under that section it must set aside the forfeiture of that cash or part.7Where the court sets aside the forfeiture of any cash—ait must order the release of that cash, andbthat cash is to be treated as never having been forfeited.<CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/><Addition ChangeId="key-02de240b7309faebfdba534189613af1-1515355188763" CommentaryRef="key-02de240b7309faebfdba534189613af1">Release of cash subject to forfeiture notice</Addition>297F1This section applies while any cash is detained under section 297C or 297D.2A magistrates' court may direct the release of the whole or any part of the cash if the following condition is met.3The condition is that the court is not satisfied, on an application by the person from whom the cash was seized, that the cash to be released—ais recoverable property, orbis intended by any person for use in unlawful conduct.4An officer of Revenue and Customs, immigration officer, constable , SFO officer or accredited financial investigator may release the cash or any part of it if satisfied that the detention of the cash to be released is no longer justified.<CommentaryRef Ref="key-0cb0c3fea107fb3291974bcb7f3a0d0e"/><CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/><Addition ChangeId="key-02de240b7309faebfdba534189613af1-1515355188763" CommentaryRef="key-02de240b7309faebfdba534189613af1">Application of forfeited cash</Addition>297G1Cash forfeited in pursuance of a forfeiture notice, and any accrued interest on it, is to be paid into the Consolidated Fund.2But it is not to be paid in—abefore the end of the period within which an application under section 297E may be made (ignoring the possibility of an application by virtue of section 297E(4)), orbif an application is made within that period, before the application is determined or otherwise disposed of.Forfeiture<CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/> Forfeiture2981While cash is detained under section 295 , 297C or 297D , an application for the forfeiture of the whole or any part of it may be made—ato a magistrates’ court by the Commissioners of Customs and Excise , an accredited financial investigator , a constable or an SFO officer,b(in Scotland) to the sheriff by the Scottish Ministers.2The court or sheriff may order the forfeiture of the cash or any part of it if satisfied that the cash or part—ais recoverable property, orbis intended by any person for use in unlawful conduct.3But in the case of recoverable property which belongs to joint tenants, one of whom is an excepted joint owner, the order may not apply to so much of it as the court thinks is attributable to the excepted joint owner’s share.4Where an application for the forfeiture of any cash is made under this section, the cash is to be detained (and may not be released under any power conferred by this Chapter) until any proceedings in pursuance of the application (including any proceedings on appeal) are concluded.<CommentaryRef Ref="key-0cb0c3fea107fb3291974bcb7f3a0d0e"/><CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/><Substitution ChangeId="key-c65a6d34305663ddae864e4d95f3d261-1485417179636" CommentaryRef="key-c65a6d34305663ddae864e4d95f3d261">Appeal against decision under section 298</Substitution>2991Any party to proceedings for an order for the forfeiture of cash under section 298 who is aggrieved by an order under that section or by the decision of the court not to make such an order may appeal—ain relation to England and Wales, to the Crown Court;bin relation to Scotland, to the Sheriff Principal;cin relation to Northern Ireland, to a county court.2An appeal under subsection (1) must be made before the end of the period of 30 days starting with the day on which the court makes the order or decision.3The court hearing the appeal may make any order it thinks appropriate.4If the court upholds an appeal against an order forfeiting the cash, it may order the release of the whole or any part of the cash .<CommentaryRef Ref="key-0cb0c3fea107fb3291974bcb7f3a0d0e"/><CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/> Application of forfeited cash3001Cash forfeited under section 298, and any accrued interest on it—aif forfeited by a magistrates’ court in England and Wales or Northern Ireland, is to be paid into the Consolidated Fund,bif forfeited by the sheriff, is to be paid into the Scottish Consolidated Fund.2But it is not to be paid in—abefore the end of the period within which an appeal under section 299 may be made, orbif a person appeals under that section, before the appeal is determined or otherwise disposed of.Supplementary<CommentaryRef Ref="key-0cb0c3fea107fb3291974bcb7f3a0d0e"/><CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/> Victims and other owners3011A person who claims that any cash detained under this Chapter, or any part of it, belongs to him may apply to a magistrates’ court or (in Scotland) the sheriff for the cash or part to be released to him.2The application may be made in the course of proceedings under section 295 or 298 or at any other time.3If it appears to the court or sheriff concerned that—athe applicant was deprived of the cash to which the application relates, or of property which it represents, by unlawful conduct,bthe property he was deprived of was not, immediately before he was deprived of it, recoverable property, andcthat cash belongs to him,the court or sheriff may order the cash to which the application relates to be released to the applicant.4If—athe applicant is not the person from whom the cash to which the application relates was seized,bit appears to the court or sheriff that that cash belongs to the applicant,cthe court or sheriff is satisfied that the release condition is met in relation to that cash, anddno objection to the making of an order under this subsection has been made by the person from whom that cash was seized,the court or sheriff may order the cash to which the application relates to be released to the applicant or to the person from whom it was seized.5The release condition is met—ain relation to cash detained under section 295, if the conditions in that section for the detention of the cash are no longer met,bin relation to cash detained under section 297C or 297D, if the cash is not recoverable property and is not intended by a person for use in unlawful conduct, andcin relation to cash detained under 298, if the court or sheriff decides not to make an order under that section in relation to the cash.<CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/> Compensation3021If cash detained under this Chapter was seized in England, Wales or Northern Ireland the person to whom the cash belongs or from whom it was seized may make an application to a magistrates' court for compensation if—athe cash is not forfeited in pursuance of a forfeiture notice, andbno forfeiture order is made in respect of the cash.1AIf cash detained under this Chapter was seized in Scotland the person to whom the cash belongs or from whom it was seized may make an application to the sheriff for compensation if no forfeiture order is made in respect of the cash.2If, for any period beginning with the first opportunity to place the cash in an interest-bearing account after the initial detention of the cash for 48 hours (calculated in accordance with section 295(1B)), the cash was not held in an interest-bearing account while detained, the court or sheriff may order an amount of compensation to be paid to the applicant.3The amount of compensation to be paid under subsection (2) is the amount the court or sheriff thinks would have been earned in interest in the period in question if the cash had been held in an interest-bearing account.4If the court or sheriff is satisfied that, taking account of any interest to be paid under section 296 or any amount to be paid under subsection (2), the applicant has suffered loss as a result of the detention of the cash and that the circumstances are exceptional, the court or sheriff may order compensation (or additional compensation) to be paid to him.5The amount of compensation to be paid under subsection (4) is the amount the court or sheriff thinks reasonable, having regard to the loss suffered and any other relevant circumstances.6If the cash was seized by an officer of Revenue and Customs, the compensation is to be paid by the Commissioners of Customs and Excise.7If the cash was seized by a constable, the compensation is to be paid as follows—ain the case of a constable of a police force in England and Wales, it is to be paid out of the police fund from which the expenses of the police force are met,bin the case of a constable of a police force in Scotland, it is to be paid by the Scottish Police Authority,bain the case of a constable of the Police Service of Scotland, it is to be paid by the Scottish Police Authority,cin the case of a police officer within the meaning of the Police (Northern Ireland) Act 2000 (c. 32), it is to be paid out of money provided by the Chief Constable.7ZAIf the cash was seized by an SFO officer, the compensation is to be paid by the Director of the Serious Fraud Office.7ZBIf the cash was seized by a National Crime Agency officer, the compensation is to be paid by the National Crime Agency.7AIf the cash was seized by an accredited financial investigator who was not an officer of Revenue and Customs , a constable, an SFO officer or a National Crime Agency officer, the compensation is to be paid as follows—ain the case of an investigator—iwho was a member of the civilian staff of a police force, including the metropolitan police force, (within the meaning of that Part of that Act Part 1 of the Police Reform and Social Responsibility Act 2011 ), oriiwho was a member of staff of the City of London police force,it is to be paid out of the police fund from which the expenses of the police force are met,bin the case of an investigator who was a member of staff of the Police Service of Northern Ireland, it is to be paid out of money provided by the Chief Constable,cin the case of an investigator who was a member of staff of a department of the Government of the United Kingdom, it is to be paid by the Minister of the Crown in charge of the department or by the department,din the case of an investigator who was a member of staff of a Northern Ireland department, it is to be paid by the department,dain the case of an investigator who was exercising a function of the Welsh Revenue Authority, it is to be paid by the Welsh Revenue Authority, ein any other case, it is to be paid by the employer of the investigator.7BThe Secretary of State may by order amend subsection (7A).7CIf any cash is detained under this Chapter and part only of the cash is forfeited in pursuance of a forfeiture notice, this section has effect in relation to the other part.8If a forfeiture order is made in respect only of a part of any cash detained under this Chapter, this section has effect in relation to the other part.9The power in subsection (7B) is exercisable by the Department of Justice (and not by the Secretary of State) so far as it may be used to make provision which could be made by an Act of the Northern Ireland Assembly without the consent of the Secretary of State (see sections 6 to 8 of the Northern Ireland Act 1998).<CommentaryRef Ref="key-0cb0c3fea107fb3291974bcb7f3a0d0e"/><CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/><Addition ChangeId="key-12f252ed690a7df5a51f4ede68dcb17a-1488365457163" CommentaryRef="key-12f252ed690a7df5a51f4ede68dcb17a">Powers for prosecutors to appear in proceedings</Addition>302A1The Director of Public Prosecutions or the Director of Public Prosecutions for Northern Ireland may appear for a constable or an accredited financial investigator in proceedings under this Chapter if the Director—ais asked by, or on behalf of, a constable or (as the case may be) an accredited financial investigator to do so, andbconsiders it appropriate to do so.2 The Director of Public Prosecutions may appear for the Commissioners for Her Majesty's Revenue and Customs or an officer of Revenue and Customs in proceedings under this Chapter if the Director—ais asked by, or on behalf of, the Commissioners for Her Majesty's Revenue and Customs or (as the case may be) an officer of Revenue and Customs to do so, andbconsiders it appropriate to do so.3The Directors may charge fees for the provision of services under this section.4The references in subsection (1) to an accredited financial investigator do not include an accredited financial investigator who is an officer of Revenue and Customs but the references in subsection (2) to an officer of Revenue and Customs do include an accredited financial investigator who is an officer of Revenue and Customs.<CommentaryRef Ref="key-0cb0c3fea107fb3291974bcb7f3a0d0e"/><CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/>“The minimum amount”3031In this Chapter, the minimum amount is the amount in sterling specified in an order made by the Secretary of State after consultation with the Scottish Ministers and the Department of Justice .2For that purpose the amount of any cash held in a currency other than sterling must be taken to be its sterling equivalent, calculated in accordance with the prevailing rate of exchange.<CommentaryRef Ref="key-0cb0c3fea107fb3291974bcb7f3a0d0e"/><CommentaryRef Ref="key-a04f6cc12aec5c0ed823eb227184f5cd"/><Addition ChangeId="key-752b93710e3fabb62ddb475a2d818b47-1488367137992" CommentaryRef="key-752b93710e3fabb62ddb475a2d818b47">Financial investigators</Addition>303A1In this Chapter (apart from this section) any reference in a provision to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that provision by the Secretary of State or the Welsh Ministers under section 453.2Subsection (1) does not apply to the second reference to an accredited financial investigator in section 290(4)(c).3Where an accredited financial investigator of a particular description—aapplies for an order under section 295,bapplies for forfeiture under section 298, orcbrings an appeal under, or relating to, this Chapter,any subsequent step in the application or appeal, or any further application or appeal relating to the same matter, may be taken, made or brought by a different accredited financial investigator of the same description.CHAPTER 3A<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Recovery of listed assets in summary proceedings</Addition><Emphasis><Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Definition of listed asset</Addition></Emphasis><Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">“Listed asset”</Addition>303B1In this Chapter, a “listed asset” means an item of property that falls within one of the following descriptions of property—aprecious metals;bprecious stones;cwatches;dartistic works;eface-value vouchers;fpostage stamps.2The Secretary of State may by regulations amend subsection (1)—aby removing a description of property;bby adding a description of tangible personal (or corporeal moveable) property.3The Secretary of State must consult the Scottish Ministers and the Department of Justice before making regulations under subsection (2).4In this section—a“precious metal” means gold, silver or platinum (whether in an unmanufactured or a manufactured state);b“artistic work” means a piece of work falling within section 4(1)(a) of the Copyright, Designs and Patents Act 1988;c“face-value voucher” means a voucher in physical form that represents a right to receive goods or services to the value of an amount stated on it.<Emphasis><Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Searches</Addition></Emphasis><Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Searches</Addition>303C1If a relevant officer is lawfully on any premises and has reasonable grounds for suspecting that there is on the premises a seizable listed asset, the relevant officer may search for the listed asset there.2The powers conferred by subsection (5) are exercisable by a relevant officer if—athe relevant officer has reasonable grounds for suspecting that there is a seizable listed asset in a vehicle,bit appears to the officer that the vehicle is under the control of a person (the suspect) who is in or in the vicinity of the vehicle, andcthe vehicle is in a place falling within subsection (3).3The places referred to in subsection (2)(c) are—aa place to which, at the time of the proposed exercise of the powers, the public or any section of the public has access, on payment or otherwise, as of right or by virtue of express or implied permission, andbany other place to which at that time people have ready access but which is not a dwelling.4But if the vehicle is in a garden or yard or other land occupied with and used for the purposes of a dwelling, the relevant officer may exercise the powers conferred by subsection (5) only if the relevant officer has reasonable grounds for believing—athat the suspect does not reside in the dwelling, andbthat the vehicle is not in the place in question with the express or implied permission of a person who resides in the dwelling.5The powers conferred by this subsection are—apower to require the suspect to permit entry to the vehicle;bpower to require the suspect to permit a search of the vehicle.6If a relevant officer has reasonable grounds for suspecting that a person (the suspect) is carrying a seizable listed asset, the relevant officer may require the suspect—ato permit a search of any article the suspect has with him or her;bto permit a search of the suspect's person.7The powers conferred by subsections (5) and (6) are exercisable only so far as the relevant officer thinks it necessary or expedient.8A relevant officer may—ain exercising powers conferred by subsection (5), detain the vehicle for so long as is necessary for their exercise;bin exercising powers conferred by subsection (6)(b), detain the suspect for so long as is necessary for their exercise.9In this Chapter, a “relevant officer” means—aan officer of Revenue and Customs,ba constable,can SFO officer, ordan accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453.10For the purposes of this section a listed asset is a seizable listed asset if—aall or part of it is recoverable property or is intended by any person for use in unlawful conduct, andbthe value of the asset, or the part of it that falls within paragraph (a), is not less than the minimum value.11Where a power conferred by this section is being exercised in respect of more than one seizable listed asset, this section is to apply as if the value of each asset or (as the case may be) part of an asset was equal to the aggregate value of all of those assets or parts.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Searches: supplemental provision</Addition>303D1The powers conferred by section 303C—aare exercisable only so far as reasonably required for the purpose of finding a listed asset;binclude the power to carry out (or arrange for the carrying out of) tests on anything found during the course of the search for the purpose of establishing whether it is a listed asset;care exercisable by an officer of Revenue and Customs only if the officer has reasonable grounds for suspecting that the unlawful conduct in question relates to an assigned matter (within the meaning of the Customs and Excise Management Act 1979);dare exercisable by an SFO officer or an accredited financial investigator only in relation to the following—ipremises in England, Wales or Northern Ireland (in the case of section 303C(1));iivehicles and suspects in England, Wales or Northern Ireland (in the case of section 303C(5) and (8)(a));iiisuspects in England, Wales or Northern Ireland (in the case of section 303C(6) and (8)(b)).2Section 303C does not require a person to submit to an intimate search or strip search (within the meaning of section 164 of the Customs and Excise Management Act 1979).<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Prior approval</Addition>303E1The powers conferred by section 303C may be exercised only with the appropriate approval unless, in the circumstances, it is not practicable to obtain that approval before exercising the power.2The appropriate approval means the approval of a judicial officer or (if that is not practicable in any case) the approval of a senior officer.3A judicial officer means—ain relation to England and Wales and Northern Ireland, a justice of the peace;bin relation to Scotland, the sheriff.4A senior officer means—ain relation to the exercise of a power by an officer of Revenue and Customs, such an officer of a rank designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that of a senior police officer;bin relation to the exercise of a power by a constable, a senior police officer;cin relation to the exercise of a power by an SFO officer, the Director of the Serious Fraud Office;din relation to the exercise of a power by a National Crime Agency officer, the Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose;ein relation to the exercise of a power by an accredited financial investigator who is—ia member of the civilian staff of a police force in England and Wales (including the metropolitan police force), within the meaning of Part 1 of the Police Reform and Social Responsibility Act 2011,iia member of staff of the City of London police force, oriiia member of staff of the Police Service of Northern Ireland,a senior police officer;fin relation to the exercise of a power by an accredited financial investigator who does not fall within any of the preceding paragraphs, an accredited financial investigator who falls within a description specified in an order made for this purpose by the Secretary of State or the Welsh Ministers under section 453.5A senior police officer means a police officer of at least the rank of inspector.6If the powers are exercised without the approval of a judicial officer in a case where—ano property is seized by virtue of section 303J, orbany property so seized is not detained for more than 48 hours (calculated in accordance with section 303K(5)),the relevant officer who exercised the power must give a written report to the appointed person.7But the duty in subsection (6) does not apply if, during the course of exercising the powers conferred by section 303C, the relevant officer seizes cash by virtue of section 294 or property by virtue of section 303Z26 or 303Z29 and the cash or property so seized is detained for more than 48 hours (calculated in accordance with section 295(1B) , 303Z27(3) or (as the case may be) 303Z31(3)).8A report under subsection (6) must give particulars of the circumstances which led the relevant officer to believe that—athe powers were exercisable, andbit was not practicable to obtain the approval of a judicial officer.9In this section and section 303F, the appointed person means—ain relation to England and Wales, a person appointed by the Secretary of State;bin relation to Scotland, a person appointed by the Scottish Ministers;cin relation to Northern Ireland, a person appointed by the Department of Justice.10The appointed person must not be a person employed under or for the purposes of a government department or of the Scottish Administration; and the terms and conditions of the person's appointment, including any remuneration or expenses to be paid to the person, are to be determined by the person making the appointment.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Report on exercise of powers</Addition>303F1As soon as possible after the end of each financial year, the appointed person must prepare a report for that year.2“Financial year” means—athe period beginning with the day on which section 15 of the Criminal Finances Act 2017 (which inserted this section) came into force and ending with the next 31 March (which is the first financial year), andbeach subsequent period of 12 months beginning with 1 April.3The report must give the appointed person's opinion as to the circumstances and manner in which the powers conferred by section 303C are being exercised in cases where the relevant officer who exercised them is required to give a report under section 303E(6).4In the report, the appointed person may make any recommendations he or she considers appropriate.5The appointed person must send a copy of the report to whichever of the Secretary of State, the Scottish Administration or the Department of Justice appointed the person.6The Secretary of State must lay a copy of any report the Secretary of State receives under this section before Parliament and arrange for it to be published.7The Scottish Ministers must lay a copy of any report they receive under this section before the Scottish Parliament and arrange for it to be published.8The Department of Justice must lay a copy of any report it receives under this section before the Northern Ireland Assembly and arrange for it to be published.9Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (8) in relation to the laying of a copy of a report as it applies in relation to the laying of a statutory document under an enactment.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Code of practice: Secretary of State</Addition>303G1The Secretary of State must make a code of practice in connection with the exercise by officers of Revenue and Customs, SFO officers and (in relation to England and Wales) constables and accredited financial investigators of the powers conferred by section 303C.2Where the Secretary of State proposes to issue a code of practice, the Secretary of State must—apublish a draft,bconsider any representations made about the draft by the Scottish Ministers, the Department of Justice or any other person, andcif the Secretary of State thinks it appropriate, modify the draft in the light of any such representations.3The Secretary of State must also consult the Attorney General about the draft in its application to the exercise of powers by SFO officers and the Director of the Serious Fraud Office.4The Secretary of State must lay a draft of the code before Parliament.5When the Secretary of State has laid a draft of the code before Parliament, the Secretary of State may bring it into operation by regulations.6The Secretary of State may revise the whole or any part of the code and issue the code as revised; and subsections (2) to (5) apply to such a revised code as they apply to the original code.7A failure by an officer of Revenue and Customs, an SFO officer, a constable or an accredited financial investigator to comply with a provision of the code does not of itself make him or her liable to criminal or civil proceedings.8The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Code of practice: Scotland</Addition>303H1The Scottish Ministers must make a code of practice in connection with the exercise by constables in relation to Scotland of the powers conferred by section 303C.2Where the Scottish Ministers propose to issue a code of practice, they must—apublish a draft,bconsider any representations made about the draft, andcif they think it appropriate, modify the draft in the light of any such representations.3The Scottish Ministers must lay a draft of the code before the Scottish Parliament.4When the Scottish Ministers have laid a draft of the code before the Scottish Parliament, they may bring it into operation by order.5The Scottish Ministers may revise the whole or any part of the code and issue the code as revised; and subsections (2) to (4) apply to such a revised code as they apply to the original code.6A failure by a constable to comply with a provision of the code does not of itself make the constable liable to criminal or civil proceedings.7The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Code of practice: Northern Ireland</Addition>303I1The Department of Justice must make a code of practice in connection with the exercise by constables and accredited financial investigators, in relation to Northern Ireland, of the powers conferred by section 303C.2Where the Department of Justice proposes to issue a code of practice, it must—apublish a draft,bconsider any representations made about the draft, andcif the Department of Justice thinks it appropriate, modify the draft in the light of any such representations.3The Department of Justice must lay a draft of the code before the Northern Ireland Assembly.4When the Department of Justice has laid a draft of the code before the Northern Ireland Assembly, the Department of Justice may bring it into operation by order.5Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsections (3) and (4) in relation to the laying of a draft as it applies in relation to the laying of a statutory document under an enactment.6The Department of Justice may revise the whole or any part of the code and issue the code as revised; and subsections (2) to (5) apply to such a revised code as they apply to the original code.7A failure by a constable or accredited financial investigator to comply with a provision of the code does not of itself make him or her liable to criminal or civil proceedings.8The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant.<Emphasis><Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Seizure and detention</Addition></Emphasis><Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Seizure of listed assets</Addition>303J1A relevant officer may seize any item of property if the relevant officer has reasonable grounds for suspecting that—ait is a listed asset,bit is recoverable property or intended by any person for use in unlawful conduct, andcthe value of it is not less than the minimum value.2A relevant officer may also seize any item of property if—athe relevant officer has reasonable grounds for suspecting the item to be a listed asset,bthe relevant officer has reasonable grounds for suspecting that part of the item is recoverable property or intended by any person for use in unlawful conduct,cthe relevant officer has reasonable grounds for suspecting that the value of the part to which the suspicion relates is not less than the minimum value, anddit is not reasonably practicable to seize only that part.3Where the powers conferred by this section are being exercised by a relevant officer in respect of more than one item of property, this section is to apply as if the value of each item was equal to the aggregate value of all of those items.4The references in subsection (3) to the value of an item are to be read as including references to the value of part of an item where the power conferred by subsection (2) is being exercised (whether alone or in conjunction with the power conferred by subsection (1)).5This section does not authorise the seizure by an SFO officer or an accredited financial investigator of an item of property found in Scotland.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Initial detention of seized property</Addition>303K1Property seized under section 303J may be detained for an initial period of 6 hours.2Property seized under section 303J may be detained beyond the initial period of 6 hours only if its continued detention is authorised by a senior officer.3If the continued detention of property seized under section 303J is authorised under subsection (2), the property may be detained for a further period of 42 hours.4Subsections (1) to (3) authorise the detention of property only for so long as a relevant officer continues to have reasonable grounds for suspicion in relation to that property as described in section 303J(1) or (2) (as the case may be).5In calculating a period of hours for the purposes of this section, no account shall be taken of—aany Saturday or Sunday,bChristmas Day,cGood Friday,dany day that is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom within which the property is seized, oreany day prescribed under section 8(2) of the Criminal Procedure (Scotland) Act 1995 as a court holiday in a sheriff court in the sheriff court district within which the property is seized.6“Senior officer” has the same meaning in this section as it has in section 303E.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Further detention of seized property</Addition>303L1The period for which property seized under section 303J, or any part of that property, may be detained may be extended by an order made—ain England and Wales or Northern Ireland, by a magistrates' court;bin Scotland, by the sheriff.2An order under subsection (1) may not authorise the detention of any property—abeyond the end of the period of 6 months beginning with the date of the order, andbin the case of any further order under this section, beyond the end of the period of 2 years beginning with the date of the first order.3A justice of the peace may also exercise the power of a magistrates' court to make the first order under subsection (1) extending a particular period of detention.4An application for an order under subsection (1) may be made—ain relation to England and Wales and Northern Ireland, by a person specified in subsection (5);bin relation to Scotland, by the Scottish Ministers in connection with their functions under section 303O or by a procurator fiscal.5The persons referred to in subsection (4)(a) are—athe Commissioners for Her Majesty's Revenue and Customs,ba constable,can SFO officer, ordan accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453.6The court, sheriff or justice may make the order if satisfied, in relation to the item of property to be further detained, that—ait is a listed asset,bthe value of it is not less than the minimum value, andccondition 1 or condition 2 is met.7Subsection (6)(b) does not apply where the application is for a second or subsequent order under this section.8Condition 1 is that there are reasonable grounds for suspecting that the property is recoverable property and that either—aits continued detention is justified while its derivation is further investigated or consideration is given to bringing (in the United Kingdom or elsewhere) proceedings against any person for an offence with which the property is connected, orbproceedings against any person for an offence with which the property is connected have been started and have not been concluded.9Condition 2 is that there are reasonable grounds for suspecting that the property is intended to be used in unlawful conduct and that either—aits continued detention is justified while its intended use is further investigated or consideration is given to bringing (in the United Kingdom or elsewhere) proceedings against any person for an offence with which the property is connected, orbproceedings against any person for an offence with which the property is connected have been started and have not been concluded.10Where an application for an order under subsection (1) relates to an item of property seized under section 303J(2), the court, sheriff or justice may make the order if satisfied that—athe item of property is a listed asset,bcondition 1 or 2 is met in respect of part of the item,cthe value of that part is not less than the minimum value, anddit is not reasonably practicable to detain only that part.11Subsection (10)(c) does not apply where the application is for a second or subsequent order under this section.12Where an application for an order under subsection (1) is made in respect of two or more items of property that were seized at the same time and by the same person, this section is to apply as if the value of each item was equal to the aggregate value of all of those items.13The references in subsection (12) to the value of an item are to be read as including references to the value of part of an item where subsection (10) applies in relation to one or more of the items in respect of which the application under subsection (1) is made.14An order under subsection (1) must provide for notice to be given to persons affected by it.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Testing and safekeeping of property seized under section 303J</Addition>303M1A relevant officer may carry out (or arrange for the carrying out of) tests on any item of property seized under section 303J for the purpose of establishing whether it is a listed asset.2A relevant officer must arrange for any item of property seized under section 303J to be safely stored throughout the period during which it is detained under this Chapter.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Release of detained property</Addition>303N1This section applies while any property is detained under section 303K or 303L.2A magistrates' court or (in Scotland) the sheriff may direct the release of the whole or any part of the property if the following condition is met.3The condition is that the court or sheriff is satisfied, on an application by the person from whom the property was seized, that the conditions in section 303K or 303L (as the case may be) for the detention of the property are no longer met in relation to the property to be released.4A relevant officer or (in Scotland) a procurator fiscal may, after notifying the magistrates' court, sheriff or justice under whose order property is being detained, release the whole or any part of it if satisfied that the detention of the property to be released is no longer justified.<Emphasis><Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Forfeiture</Addition></Emphasis><Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Forfeiture</Addition>303O1While property is detained under this Chapter, an application for the forfeiture of the whole or any part of it may be made—ato a magistrates' court by a person specified in subsection (2);bto the sheriff by the Scottish Ministers.2The persons referred to in subsection (1)(a) are—athe Commissioners for Her Majesty's Revenue and Customs,ba constable,can SFO officer, ordan accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453.3The court or sheriff may order the forfeiture of the property or any part of it if satisfied that—athe property is a listed asset, andbwhat is to be forfeited is recoverable property or intended by any person for use in unlawful conduct.4An order under subsection (3) made by a magistrates' court may provide for payment under section 303U of reasonable legal expenses that a person has reasonably incurred, or may reasonably incur, in respect of—athe proceedings in which the order is made, orbany related proceedings under this Chapter.5A sum in respect of a relevant item of expenditure is not payable under section 303U in pursuance of provision under subsection (4) unless—athe person who applied for the order under subsection (3) agrees to its payment, orbthe court has assessed the amount allowed in respect of that item and the sum is paid in respect of the assessed amount.6For the purposes of subsection (5)—aa “relevant item of expenditure” is an item of expenditure to which regulations under section 286B would apply if the order under subsection (3) had instead been a recovery order;ban amount is “allowed” in respect of a relevant item of expenditure if it would have been allowed by those regulations;cif the person who applied for the order under subsection (3) was a constable, an SFO officer or an accredited financial investigator, that person may not agree to the payment of a sum unless the person is a senior officer or is authorised to do so by a senior officer.7“Senior officer” has the same meaning in subsection (6)(c) as it has in section 303E.8Subsection (3) ceases to apply on the transfer of an application made under this section in accordance with section 303R(1)(a) or (b).9Where an application for the forfeiture of any property is made under this section, the property is to be detained (and may not be released under any power conferred by this Chapter) until any proceedings in pursuance of the application (including any proceedings on appeal) are concluded.10Where the property to which the application relates is being detained under this Chapter as part of an item of property, having been seized under section 303J(2), subsection (9) is to be read as if it required the continued detention of the whole of the item of property.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Associated and joint property</Addition>303P1Sections 303Q and 303R apply if—aan application is made under section 303O in respect of property detained under this Chapter,bthe court or sheriff is satisfied that the property is a listed asset,cthe court or sheriff is satisfied that all or part of the property is recoverable property or intended by any person for use in unlawful conduct, anddthere exists property that is associated with the property in relation to which the court or sheriff is satisfied as mentioned in paragraph (c).2Sections 303Q and 303R also apply in England and Wales and Northern Ireland if—aan application is made under section 303O in respect of property detained under this Chapter,bthe court is satisfied that the property is a listed asset,cthe court is satisfied that all or part of the property is recoverable property, anddthe property in relation to which the court is satisfied as mentioned in paragraph (c) belongs to joint tenants and one of the tenants is an excepted joint owner.3In this section and sections 303Q and 303R “associated property” means property of any of the following descriptions that is not itself the forfeitable property—aany interest in the forfeitable property;bany other interest in the property in which the forfeitable property subsists;cif the forfeitable property is a tenancy in common, the tenancy of the other tenant;dif (in Scotland) the forfeitable property is owned in common, the interest of the other owner;eif the forfeitable property is part of a larger property, but not a separate part, the remainder of that property.References to property being associated with forfeitable property are to be read accordingly.4In this section and sections 303Q and 303R the “forfeitable property” means the property in relation to which the court or sheriff is satisfied as mentioned in subsection (1)(c) or (2)(c) (as the case may be).<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Agreements about associated and joint property</Addition>303Q1Where—athis section applies, andbthe person who applied for the order under section 303O (on the one hand) and the person who holds the associated property or who is the excepted joint owner (on the other hand) agree,the magistrates' court or sheriff may, instead of making an order under section 303O(3), make an order requiring the person who holds the associated property or who is the excepted joint owner to make a payment to a person identified in the order.2The amount of the payment is (subject to subsection (3)) to be the amount which the persons referred to in subsection (1)(b) agree represents—ain a case where this section applies by virtue of section 303P(1), the value of the forfeitable property;bin a case where this section applies by virtue of section 303P(2), the value of the forfeitable property less the value of the excepted joint owner's share.3The amount of the payment may be reduced if the person who applied for the order under section 303O agrees that the other party to the agreement has suffered loss as a result of the seizure of the forfeitable property and any associated property under section 303J and its subsequent detention.4The reduction that is permissible by virtue of subsection (3) is such amount as the parties to the agreement agree is reasonable, having regard to the loss suffered and any other relevant circumstances.5An order under subsection (1) may, so far as required for giving effect to the agreement, include provision for vesting, creating or extinguishing any interest in property.6An order under subsection (1) made by a magistrates' court may provide for payment under subsection (12) of reasonable legal expenses that a person has reasonably incurred, or may reasonably incur, in respect of—athe proceedings in which the order is made, orbany related proceedings under this Chapter.7A sum in respect of a relevant item of expenditure is not payable under subsection (12) in pursuance of provision under subsection (6) unless—athe person who applied for the order under section 303O agrees to its payment, orbthe court has assessed the amount allowed in respect of that item and the sum is paid in respect of the assessed amount.8For the purposes of subsection (7)—aa “relevant item of expenditure” is an item of expenditure to which regulations under section 286B would apply if the order under subsection (1) had instead been a recovery order;ban amount is “allowed” in respect of a relevant item of expenditure if it would have been allowed by those regulations.9For the purposes of section 308(2), on the making of an order under subsection (1), the forfeitable property is to be treated as if it had been forfeited.10If there is more than one item of associated property or more than one excepted joint owner, the total amount to be paid under subsection (1), and the part of that amount which is to be provided by each person who holds any such associated property or who is an excepted joint owner, is to be agreed between both (or all) of them and the person who applied for the order under section 303O.11If the person who applied for the order under section 303O was a constable, an SFO officer or an accredited financial investigator, that person may enter into an agreement for the purposes of any provision of this section only if the person is a senior officer or is authorised to do so by a senior officer.“Senior officer” has the same meaning in this subsection as it has in section 303E.12An amount received under an order under subsection (1) must be applied as follows—afirst, it must be applied in making any payment of legal expenses which, after giving effect to subsection (7), are payable under this subsection in pursuance of provision under subsection (6);bsecond, it must be applied in payment or reimbursement of any reasonable costs incurred in storing or insuring the forfeitable property and any associated property whilst detained under this Part;cthird, it must be paid—iif the order was made by a magistrates' court, into the Consolidated Fund;iiif the order was made by the sheriff, into the Scottish Consolidated Fund.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Associated and joint property: default of agreement</Addition>303R1Where this section applies and there is no agreement under section 303Q, the magistrates' court or sheriff—amust transfer the application made under section 303O to the relevant court if satisfied that the value of the forfeitable property and any associated property is £10,000 or more;bmay transfer the application made under section 303O to the relevant court if satisfied that the value of the forfeitable property and any associated property is less than £10,000.2The “relevant court” is—athe High Court, where the application under section 303O was made to a magistrates' court;bthe Court of Session, where the application under section 303O was made to the sheriff.3Where (under subsection (1)(a) or (b)) an application made under section 303O is transferred to the relevant court, the relevant court may order the forfeiture of the property to which the application relates, or any part of that property, if satisfied that—athe property is a listed asset, andbwhat is to be forfeited is recoverable property or intended by any person for use in unlawful conduct.4An order under subsection (3) made by the High Court may include provision of the type that may be included in an order under section 303O(3) made by a magistrates' court by virtue of section 303O(4).5If provision is included in an order of the High Court by virtue of subsection (4) of this section, section 303O(5) and (6) apply with the necessary modifications.6The relevant court may, as well as making an order under subsection (3), make an order—aproviding for the forfeiture of the associated property or (as the case may be) for the excepted joint owner's interest to be extinguished, orbproviding for the excepted joint owner's interest to be severed.7Where (under subsection (1)(b)) the magistrates' court or sheriff decides not to transfer an application made under section 303O to the relevant court, the magistrates' court or sheriff may, as well as making an order under section 303O(3), make an order—aproviding for the forfeiture of the associated property or (as the case may be) for the excepted joint owner's interest to be extinguished, orbproviding for the excepted joint owner's interest to be severed.8An order under subsection (6) or (7) may be made only if the relevant court, the magistrates' court or the sheriff (as the case may be) thinks it just and equitable to do so.9An order under subsection (6) or (7) must provide for the payment of an amount to the person who holds the associated property or who is an excepted joint owner.10In making an order under subsection (6) or (7), and including provision in it by virtue of subsection (9), the relevant court, the magistrates' court or the sheriff (as the case may be) must have regard to—athe rights of any person who holds the associated property or who is an excepted joint owner and the value to that person of that property or (as the case may) of that person's share (including any value that cannot be assessed in terms of money), andbthe interest of the person who applied for the order under section 303O in realising the value of the forfeitable property.11If the relevant court, the magistrates' court or the sheriff (as the case may be) is satisfied that—athe person who holds the associated property or who is an excepted joint owner has suffered loss as a result of the seizure of the forfeitable property and any associated property under section 303J and its subsequent detention, andbthe circumstances are exceptional,an order under subsection (6) or (7) may require the payment of compensation to that person.12The amount of compensation to be paid by virtue of subsection (11) is the amount the relevant court, the magistrates' court or the sheriff (as the case may be) thinks reasonable, having regard to the loss suffered and any other relevant circumstances.13Compensation to be paid by virtue of subsection (11) is to be paid in the same way that compensation is to be paid under section 303W.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Sections 303O to 303R: appeals</Addition>303S1Any party to proceedings for an order for the forfeiture of property under section 303O may appeal against—athe making of an order under section 303O;bthe making of an order under section 303R(7);ca decision not to make an order under section 303O unless the reason that no order was made is that an order was instead made under section 303Q;da decision not to make an order under section 303R(7).Paragraphs (c) and (d) do not apply if the application for the order under section 303O was transferred in accordance with section 303R(1)(a) or (b).2Where an order under section 303Q is made by a magistrates' court, any party to the proceedings for the order (including any party to the proceedings under section 303O that preceded the making of the order) may appeal against a decision to include, or not to include, provision in the order under subsection (6) of section 303Q.3An appeal under this section lies—ain relation to England and Wales, to the Crown Court;bin relation to Scotland, to the Sheriff Appeal Court;cin relation to Northern Ireland, to a county court.4An appeal under this section must be made before the end of the period of 30 days starting with the day on which the court makes the order or decision.5The court hearing the appeal may make any order it thinks appropriate.6If the court upholds an appeal against an order forfeiting property, it may order the release of the whole or any part of the property.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Realisation of forfeited property</Addition>303T1If property is forfeited under section 303O or 303R, a relevant officer must realise the property or make arrangements for its realisation.2But the property is not to be realised—abefore the end of the period within which an appeal may be made (whether under section 303S or otherwise), orbif an appeal is made within that period, before the appeal is determined or otherwise disposed of.3The realisation of property under subsection (1) must be carried out, so far as practicable, in the manner best calculated to maximise the amount obtained for the property.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Proceeds of realisation</Addition>303U1The proceeds of property realised under section 303T must be applied as follows—afirst, they must be applied in making any payment required to be made by virtue of section 303R(9);bsecond, they must be applied in making any payment of legal expenses which, after giving effect to section 303O(5) (including as applied by section 303R(5)), are payable under this subsection in pursuance of provision under section 303O(4) or, as the case may be, 303R(4);cthird, they must be applied in payment or reimbursement of any reasonable costs incurred in storing or insuring the property whilst detained under this Part and in realising the property;dfourth, they must be paid—iif the property was forfeited by a magistrates' court or the High Court, into the Consolidated Fund;iiif the property was forfeited by the sheriff or the Court of Session, into the Scottish Consolidated Fund.2If what is realised under section 303T represents part only of an item of property seized under section 303J and detained under this Chapter, the reference in subsection (1)(c) to costs incurred in storing or insuring the property is to be read as a reference to costs incurred in storing or insuring the whole of the item of property.<Emphasis><Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Supplementary</Addition></Emphasis><Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Victims and other owners</Addition>303V1A person who claims that any property detained under this Chapter, or any part of it, belongs to him or her may apply for the property or part to be released.2An application under subsection (1) is to be made—ain England and Wales or Northern Ireland, to a magistrates' court;bin Scotland, to the sheriff.3The application may be made in the course of proceedings under section 303L or 303O or at any other time.4The court or sheriff may order the property to which the application relates to be released to the applicant if it appears to the court or sheriff that—athe applicant was deprived of the property to which the application relates, or of property which it represents, by unlawful conduct,bthe property the applicant was deprived of was not, immediately before the applicant was deprived of it, recoverable property, andcthe property belongs to the applicant.5If subsection (6) applies, the court or sheriff may order the property to which the application relates to be released to the applicant or to the person from whom it was seized.6This subsection applies where—athe applicant is not the person from whom the property to which the application relates was seized,bit appears to the court or sheriff that that property belongs to the applicant,cthe court or sheriff is satisfied that the release condition is met in relation to that property, anddno objection to the making of an order under subsection (5) has been made by the person from whom that property was seized.7The release condition is met—ain relation to property detained under section 303K or 303L, if the conditions in section 303K or (as the case may be) 303L for the detention of the property are no longer met, andbin relation to property detained under section 303O, if the court or sheriff decides not to make an order under that section in relation to the property.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Compensation</Addition>303W1If no order under section 303O, 303Q or 303R is made in respect of any property detained under this Chapter, the person to whom the property belongs or from whom it was seized may make an application for compensation.2An application under subsection (1) is to be made—ain England and Wales or Northern Ireland, to a magistrates' court;bin Scotland, to the sheriff.3If the court or sheriff is satisfied that the applicant has suffered loss as a result of the detention of the property and that the circumstances are exceptional, the court or sheriff may order compensation to be paid to the applicant.4The amount of compensation to be paid is the amount the court or sheriff thinks reasonable, having regard to the loss suffered and any other relevant circumstances.5If the property was seized by an officer of Revenue and Customs, the compensation is to be paid by the Commissioners for Her Majesty's Revenue and Customs.6If the property was seized by a constable, the compensation is to be paid as follows—ain the case of a constable of a police force in England and Wales, it is to be paid out of the police fund from which the expenses of the police force are met;bin the case of a constable of the Police Service of Scotland, it is to be paid by the Scottish Police Authority;cin the case of a police officer within the meaning of the Police (Northern Ireland) Act 2000, it is to be paid out of money provided by the Chief Constable of the Police Service of Northern Ireland.7If the property was seized by an SFO officer, the compensation is to be paid by the Director of the Serious Fraud Office.8If the property was seized by a National Crime Agency officer, the compensation is to be paid by the National Crime Agency.9If the property was seized by an accredited financial investigator who was not an officer of Revenue and Customs, a constable, an SFO officer or a National Crime Agency officer, the compensation is to be paid as follows—ain the case of an investigator who was—ia member of the civilian staff of a police force (including the metropolitan police force), within the meaning of Part 1 of the Police Reform and Social Responsibility Act 2011, oriia member of staff of the City of London police force,it is to be paid out of the police fund from which the expenses of the police force are met,bin the case of an investigator who was a member of staff of the Police Service of Northern Ireland, it is to be paid out of money provided by the Chief Constable of the Police Service of Northern Ireland,cin the case of an investigator who was a member of staff of a department of the Government of the United Kingdom, it is to be paid by the Minister of the Crown in charge of the department or by the department,din the case of an investigator who was a member of staff of a Northern Ireland department, it is to be paid by the department,ein the case of an investigator who was exercising a function of the Welsh Revenue Authority, it is to be paid by the Welsh Revenue Authority, andfin any other case, it is to be paid by the employer of the investigator.10The Secretary of State may by regulations amend subsection (9).11The power in subsection (10) is exercisable by the Department of Justice (and not by the Secretary of State) so far as it may be used to make provision which could be made by an Act of the Northern Ireland Assembly without the consent of the Secretary of State (see sections 6 to 8 of the Northern Ireland Act 1998.)12If an order under section 303O, 303Q or 303R is made in respect only of a part of any property detained under this Chapter, this section has effect in relation to the other part.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Powers for prosecutors to appear in proceedings</Addition>303X1The Director of Public Prosecutions or the Director of Public Prosecutions for Northern Ireland may appear for a constable or an accredited financial investigator in proceedings under this Chapter if the Director—ais asked by, or on behalf of, a constable or (as the case may be) an accredited financial investigator to do so, andbconsiders it appropriate to do so.2The Director of Public Prosecutions may appear for the Commissioners for Her Majesty's Revenue and Customs or an officer of Revenue and Customs in proceedings under this Chapter if the Director—ais asked by, or on behalf of, the Commissioners for Her Majesty's Revenue and Customs or (as the case may be) an officer of Revenue and Customs to do so, andbconsiders it appropriate to do so.3The Directors may charge fees for the provision of services under this section.4The references in subsection (1) to an accredited financial investigator do not include an accredited financial investigator who is an officer of Revenue and Customs but the references in subsection (2) to an officer of Revenue and Customs do include an accredited financial investigator who is an officer of Revenue and Customs.<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">“The minimum value”</Addition>303Y1For the purposes of this Chapter, “the minimum value” is £1,000.2The Secretary of State may by regulations amend the amount for the time being specified in subsection (1).3The Secretary of State must consult the Scottish Ministers and the Department of Justice before making regulations under subsection (2).<Addition ChangeId="key-a87206dfe14dfb4a72c26a8fd512da56-1535548201676" CommentaryRef="key-ed1a10d65d7981a8b9d854ad4f99ad6f">Financial investigators</Addition>303ZWhere an accredited financial investigator of a particular description—aapplies for an order under section 303L,bapplies for forfeiture under section 303O, orcbrings an appeal under, or relating to, this Chapter,any subsequent step in the application or appeal, or any further application or appeal relating to the same matter, may be taken, made or brought by a different accredited financial investigator of the same description.CHAPTER 3B<Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Forfeiture of money held in </Addition><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959"><Substitution ChangeId="M_F_27f9461a-38fd-4b9d-a13e-f7be8bd7934b-1624636398281" CommentaryRef="key-0e542a23a37b2fee8f1b908346dd35a3">certain</Substitution></Addition><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959"> accounts</Addition><Emphasis><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Freezing of </Addition><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959"><Substitution ChangeId="M_F_e7e0fce7-94da-45a7-b37c-99ed164e172a-1624634427385" CommentaryRef="key-41087c2a87385c4deb18a856ac604428">certain</Substitution></Addition><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959"> accounts</Addition></Emphasis><CommentaryRef Ref="key-45f2d136e27084069f284536f0f7d825"/><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Application for account freezing order</Addition>303Z11This section applies if an enforcement officer has reasonable grounds for suspecting that money held in an account maintained with a relevant financial institution—ais recoverable property, orbis intended by any person for use in unlawful conduct.2Where this section applies (but subject to section 303Z2) the enforcement officer may apply to the relevant court for an account freezing order in relation to the account in which the money is held.3For the purposes of this Chapter—aan account freezing order is an order that, subject to any exclusions (see section 303Z5), prohibits each person by or for whom the account to which the order applies is operated from making withdrawals or payments from the account;ban account is operated by or for a person if the person is an account holder or a signatory or identified as a beneficiary in relation to the account.4An application for an account freezing order may be made without notice if the circumstances of the case are such that notice of the application would prejudice the taking of any steps under this Chapter to forfeit money that is recoverable property or intended by any person for use in unlawful conduct.5The money referred to in subsection (1) may be all or part of the credit balance of the account.5A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6In this Chapter—“bank” has the meaning given by section 303Z7;“building society” has the same meaning as in the Building Societies Act 1986;“electronic money institution” has the same meaning as in the Electronic Money Regulations 2011 (S.I. 2011/99) (see regulation 2 of those Regulations);“enforcement officer” means—an officer of Revenue and Customs,a constable,an SFO officer, oran accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453;“the minimum amount” has the meaning given by section 303Z8;“payment institution” means an authorised payment institution or a small payment institution (each as defined in regulation 2 of the Payment Services Regulations 2017 (S.I. 2017/752));“relevant court”—in England and Wales and Northern Ireland, means a magistrates' court, andin Scotland, means the sheriff. “relevant financial institution” means—a bank,a building society,an electronic money institution, ora payment institution. <CommentaryRef Ref="key-45f2d136e27084069f284536f0f7d825"/><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Restrictions on making of application under section 303Z1</Addition>303Z21The power to apply for an account freezing order is not exercisable if the money in relation to which the enforcement officer's suspicion exists is less in amount than the minimum amount.2An enforcement officer may not apply for an account freezing order unless the officer is a senior officer or is authorised to do so by a senior officer.3The power to apply for an account freezing order is not exercisable by an SFO officer, or by an accredited financial investigator, in relation to an account maintained with a branch of a relevant financial institution that is in Scotland.4For the purposes of this Chapter, a “senior officer” is —aan officer of Revenue and Customs of a rank designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that of a senior police officer,ba senior police officer,cthe Director of the Serious Fraud Office,dthe Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose, orean accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453.5In subsection (4), a “senior police officer” means a police officer of at least the rank of inspector.<CommentaryRef Ref="key-45f2d136e27084069f284536f0f7d825"/><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Making of account freezing order</Addition>303Z31This section applies where an application for an account freezing order is made under section 303Z1 in relation to an account.2The relevant court may make the order if satisfied that there are reasonable grounds for suspecting that money held in the account (whether all or part of the credit balance of the account)—ais recoverable property, orbis intended by any person for use in unlawful conduct.3An account freezing order ceases to have effect at the end of the period specified in the order (which may be varied under section 303Z4) unless it ceases to have effect at an earlier or later time in accordance with the provision made by sections 303Z9(6)(c), 303Z11(2) to (7), 303Z14(6) to (8) and 303Z15.4The period specified by the relevant court for the purposes of subsection (3) (whether when the order is first made or on a variation under section 303Z4) may not exceed the period of 2 years, starting with the day on which the account freezing order is (or was) made.5An account freezing order must provide for notice to be given to persons affected by the order.<CommentaryRef Ref="key-45f2d136e27084069f284536f0f7d825"/><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Variation and setting aside of account freezing order</Addition>303Z41The relevant court may at any time vary or set aside an account freezing order on an application made by—aan enforcement officer, orbany person affected by the order.2But an enforcement officer may not make an application under subsection (1) unless the officer is a senior officer or is authorised to do so by a senior officer.3Before varying or setting aside an account freezing order the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to any person who may be affected by its decision.4In relation to Scotland, the references in this section to setting aside an order are to be read as references to recalling it.<CommentaryRef Ref="key-45f2d136e27084069f284536f0f7d825"/><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Exclusions</Addition>303Z51The power to vary an account freezing order includes (amongst other things) power to make exclusions from the prohibition on making withdrawals or payments from the account to which the order applies.2Exclusions from the prohibition may also be made when the order is made.3An exclusion may (amongst other things) make provision for the purpose of enabling a person by or for whom the account is operated—ato meet the person's reasonable living expenses, orbto carry on any trade, business, profession or occupation.4An exclusion may be made subject to conditions.5Where a magistrates' court exercises the power to make an exclusion for the purpose of enabling a person to meet legal expenses that the person has incurred, or may incur, in respect of proceedings under this Part, it must ensure that the exclusion—ais limited to reasonable legal expenses that the person has reasonably incurred or that the person reasonably incurs,bspecifies the total amount that may be released for legal expenses in pursuance of the exclusion, andcis made subject to the same conditions as would be the required conditions (see section 286A) if the order had been made under section 245A (in addition to any conditions imposed under subsection (4)).6A magistrates' court, in deciding whether to make an exclusion for the purpose of enabling a person to meet legal expenses in respect of proceedings under this Part—amust have regard to the desirability of the person being represented in any proceedings under this Part in which the person is a participant, andbmust disregard the possibility that legal representation of the person in any such proceedings might, were an exclusion not made—ibe made available under arrangements made for the purposes of Part 1 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012, oriibe funded by the Northern Ireland Legal Services Commission.7The sheriff's power to make exclusions may not be exercised for the purpose of enabling any person to meet any legal expenses in respect of proceedings under this Part.8The power to make exclusions must, subject to subsection (6), be exercised with a view to ensuring, so far as practicable, that there is not undue prejudice to the taking of any steps under this Chapter to forfeit money that is recoverable property or intended by any person for use in unlawful conduct.<CommentaryRef Ref="key-45f2d136e27084069f284536f0f7d825"/><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Restriction on proceedings and remedies</Addition>303Z61If a court in which proceedings are pending in respect of an account maintained with a relevant financial institution is satisfied that an account freezing order has been applied for or made in respect of the account, it may either stay the proceedings or allow them to continue on any terms it thinks fit.2Before exercising the power conferred by subsection (1), the court must (as well as giving the parties to any of the proceedings concerned an opportunity to be heard) give such an opportunity to any person who may be affected by the court's decision.3In relation to Scotland, the reference in subsection (1) to staying the proceedings is to be read as a reference to sisting the proceedings.<CommentaryRef Ref="key-45f2d136e27084069f284536f0f7d825"/><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">“Bank”</Addition>303Z71“Bank” means an authorised deposit-taker, other than a building society, that has its head office or a branch in the United Kingdom.2In subsection (1), “authorised deposit-taker” means—aa person who has permission under Part 4A of the Financial Services and Markets Act 2000 to accept deposits;ba person who—iis specified, or is within a class of persons specified, by an order under section 38 of that Act (exemption orders), andiiaccepts deposits;can EEA firm of the kind mentioned in paragraph 5(b) of Schedule 3 to that Act that has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12(1) of that Schedule) to accept deposits.3A reference in subsection (2) to a person or firm with permission to accept deposits does not include a person or firm with permission to do so only for the purposes of, or in the course of, an activity other than accepting deposits.<CommentaryRef Ref="key-45f2d136e27084069f284536f0f7d825"/><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">“The minimum amount”</Addition>303Z81“The minimum amount” is £1,000.2The Secretary of State may by regulations amend the amount for the time being specified in subsection (1).3The Secretary of State must consult the Scottish Ministers and the Department of Justice before making regulations under subsection (2).4For the purposes of this Chapter the amount of any money held in an account maintained with a relevant financial institution in a currency other than sterling must be taken to be its sterling equivalent, calculated in accordance with the prevailing rate of exchange.<Emphasis><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Account forfeiture notices (England and Wales and Northern Ireland)</Addition></Emphasis><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Account forfeiture notice</Addition>303Z91This section applies while an account freezing order made by a magistrates' court has effect.In this section the account to which the order applies is “the frozen account”.2A senior officer may give a notice for the purpose of forfeiting money held in the frozen account (whether all or part of the credit balance of the account) if satisfied that the money—ais recoverable property, orbis intended by any person for use in unlawful conduct.3A notice given under subsection (2) is referred to in this Chapter as an account forfeiture notice.4An account forfeiture notice must—astate the amount of money held in the frozen account which it is proposed be forfeited,bconfirm that the senior officer is satisfied as mentioned in subsection (2),cspecify a period for objecting to the proposed forfeiture and an address to which any objections must be sent, anddexplain that the money will be forfeited unless an objection is received at that address within the period for objecting.5The period for objecting must be at least 30 days starting with the day after the notice is given.6If no objection is made within the period for objecting, and the notice has not lapsed under section 303Z11—athe amount of money stated in the notice is forfeited (subject to section 303Z12),bthe relevant financial institution with which the frozen account is maintained must transfer that amount of money into an interest-bearing account nominated by an enforcement officer, andcimmediately after the transfer has been made, the account freezing order made in relation to the frozen account ceases to have effect.7An objection may be made by anyone (whether a recipient of the notice or not).8An objection means a written objection sent to the address specified in the notice; and an objection is made when it is received at the address.9An objection does not prevent forfeiture of the money held in the frozen account under section 303Z14.<CommentaryRef Ref="key-8e2605df0368107104fe07adfca57959"/><CommentaryRef Ref="key-0e542a23a37b2fee8f1b908346dd35a3"/><CommentaryRef Ref="key-45f2d136e27084069f284536f0f7d825"/><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Giving of account forfeiture notice</Addition>303Z101The Secretary of State must make regulations about how an account forfeiture notice is to be given.2The regulations may (amongst other things) provide—afor an account forfeiture notice to be given to such person or persons, and in such manner, as may be prescribed;bfor circumstances in which, and the time at which, an account forfeiture notice is to be treated as having been given.3The regulations must ensure that where an account forfeiture notice is given it is, if possible, given to every person to whom notice of the account freezing order was given.<Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Lapse of account forfeiture notice</Addition>303Z111An account forfeiture notice lapses if—aan objection is made within the period for objecting specified in the notice under section 303Z9(4)(c),ban application is made under section 303Z14 for the forfeiture of money held in the frozen account, orcan order is made under section 303Z4 setting aside the relevant account freezing order.2If an account forfeiture notice lapses under subsection (1)(a), the relevant account freezing order ceases to have effect at the end of the period of 48 hours starting with the making of the objection (“the 48-hour period”).This is subject to subsections (3) and (7).3If within the 48-hour period an application is made—afor a variation of the relevant account freezing order under section 303Z4 so as to extend the period specified in the order, orbfor forfeiture of money held in the frozen account under section 303Z14,the order continues to have effect until the relevant time (and then ceases to have effect).4In the case of an application of the kind mentioned in subsection (3)(a), the relevant time means—aif an extension is granted, the time determined in accordance with section 303Z3(3), orbif an extension is not granted, the time when the application is determined or otherwise disposed of.5In the case of an application of the kind mentioned in subsection (3)(b), the relevant time is the time determined in accordance with section 303Z14(6).6If within the 48-hour period it is decided that no application of the kind mentioned in subsection (3)(a) or (b) is to be made, an enforcement officer must, as soon as possible, notify the relevant financial institution with which the frozen account is maintained of that decision.7If the relevant financial institution is notified in accordance with subsection (6) before the expiry of the 48-hour period, the relevant account freezing order ceases to have effect on the institution being so notified.8In relation to an account forfeiture notice—a“the frozen account” is the account in which the money to which the account forfeiture notice relates is held;b“the relevant account freezing order” is the account freezing order made in relation to the frozen account.9In calculating a period of 48 hours for the purposes of this section no account is to be taken of—aany Saturday or Sunday,bChristmas Day,cGood Friday, ordany day that is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom in which the account freezing order was made.<CommentaryRef Ref="key-8e2605df0368107104fe07adfca57959"/><CommentaryRef Ref="key-0e542a23a37b2fee8f1b908346dd35a3"/><CommentaryRef Ref="key-45f2d136e27084069f284536f0f7d825"/><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Application to set aside forfeiture</Addition>303Z121A person aggrieved by the forfeiture of money in pursuance of section 303Z9(6)(a) may apply to a magistrates' court for an order setting aside the forfeiture of the money or any part of it.2The application must be made before the end of the period of 30 days starting with the day on which the period for objecting ended (“the 30-day period”).3But the court may give permission for an application to be made after the 30-day period has ended if it thinks that there are exceptional circumstances to explain why the applicant—afailed to object to the forfeiture within the period for objecting, andbfailed to make an application within the 30-day period.4On an application under this section the court must consider whether the money to which the application relates could be forfeited under section 303Z14 (ignoring the forfeiture mentioned in subsection (1)).5If the court is satisfied that the money to which the application relates or any part of it could not be forfeited under that section it must set aside the forfeiture of that money or part.6Where the court sets aside the forfeiture of any money—ait must order the release of that money, andbthe money is to be treated as never having been forfeited.7Where money is released by virtue of subsection (6)(a), there must be added to the money on its release any interest accrued on it whilst in the account referred to in section 303Z9(6)(b).<CommentaryRef Ref="key-8e2605df0368107104fe07adfca57959"/><CommentaryRef Ref="key-0e542a23a37b2fee8f1b908346dd35a3"/><CommentaryRef Ref="key-45f2d136e27084069f284536f0f7d825"/><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Application of money forfeited under account forfeiture notice</Addition>303Z131Money forfeited in pursuance of section 303Z9(6)(a), and any interest accrued on it whilst in the account referred to in section 303Z9(6)(b), is to be paid into the Consolidated Fund.2But it is not to be paid in—abefore the end of the period within which an application under section 303Z12 may be made (ignoring the possibility of an application by virtue of section 303Z12(3)), orbif an application is made within that period, before the application is determined or otherwise disposed of.<Emphasis><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Forfeiture orders</Addition></Emphasis><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Forfeiture order</Addition>303Z141This section applies while an account freezing order has effect.In this section the account to which the account freezing order applies is “the frozen account”.2An application for the forfeiture of money held in the frozen account (whether all or part of the credit balance of the account) may be made—ato a magistrates' court by a person specified in subsection (3), orbto the sheriff by the Scottish Ministers.3The persons referred to in subsection (2)(a) are—athe Commissioners for Her Majesty's Revenue and Customs,ba constable,can SFO officer, ordan accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453.4The court or sheriff may order the forfeiture of the money or any part of it if satisfied that the money or part—ais recoverable property, orbis intended by any person for use in unlawful conduct.5But in the case of recoverable property which belongs to joint tenants, one of whom is an excepted joint owner, an order by a magistrates' court may not apply to so much of it as the court thinks is attributable to the excepted joint owner's share.6Where an application is made under subsection (2), the account freezing order is to continue to have effect until the time referred to in subsection (7)(b) or (8).But subsections (7)(b) and (8) are subject to section 303Z15.7Where money held in a frozen account is ordered to be forfeited under subsection (4)—athe relevant financial institution with which the frozen account is maintained must transfer that amount of money into an interest-bearing account nominated by an enforcement officer, andbimmediately after the transfer has been made the account freezing order made in relation to the frozen account ceases to have effect.8Where, other than by the making of an order under subsection (4), an application under subsection (2) is determined or otherwise disposed of, the account freezing order ceases to have effect immediately after that determination or other disposal.<CommentaryRef Ref="key-8e2605df0368107104fe07adfca57959"/><CommentaryRef Ref="key-0e542a23a37b2fee8f1b908346dd35a3"/><CommentaryRef Ref="key-45f2d136e27084069f284536f0f7d825"/><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Continuation of account freezing order pending appeal</Addition>303Z151This section applies where, on an application under subsection (2) of section 303Z14 in relation to an account to which an account freezing order applies, the court or sheriff decides—ato make an order under subsection (4) of that section in relation to part only of the money to which the application related, orbnot to make an order under subsection (4) of that section.2The person who made the application under section 303Z14(2) may apply without notice to the court or sheriff that made the decision referred to in subsection (1)(a) or (b) for an order that the account freezing order is to continue to have effect.3Where the court or sheriff makes an order under subsection (2) the account freezing order is to continue to have effect until—athe end of the period of 48 hours starting with the making of the order under subsection (2), orbif within that period of 48 hours an appeal is brought under section 303Z16 against the decision referred to in subsection (1)(a) or (b), the time when the appeal is determined or otherwise disposed of.4Subsection (9) of section 303Z11 applies for the purposes of subsection (3) as it applies for the purposes of that section.<CommentaryRef Ref="key-8e2605df0368107104fe07adfca57959"/><CommentaryRef Ref="key-0e542a23a37b2fee8f1b908346dd35a3"/><CommentaryRef Ref="key-45f2d136e27084069f284536f0f7d825"/><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Appeal against decision under section 303Z14</Addition>303Z161Any party to proceedings for an order for the forfeiture of money under section 303Z14 who is aggrieved by an order under that section or by the decision of the court not to make such an order may appeal—afrom an order or decision of a magistrates' court in England and Wales, to the Crown Court;bfrom an order or decision of the sheriff, to the Sheriff Appeal Court;cfrom an order or decision of a magistrates' court in Northern Ireland, to a county court.2An appeal under subsection (1) must be made before the end of the period of 30 days starting with the day on which the court makes the order or decision.3The court hearing the appeal may make any order it thinks appropriate.4If the court upholds an appeal against an order forfeiting the money, it may order the release of the whole or any part of the money.5Where money is released by virtue of subsection (4), there must be added to the money on its release any interest accrued on it whilst in the account referred to in section 303Z14(7)(a).<CommentaryRef Ref="key-8e2605df0368107104fe07adfca57959"/><CommentaryRef Ref="key-0e542a23a37b2fee8f1b908346dd35a3"/><CommentaryRef Ref="key-45f2d136e27084069f284536f0f7d825"/><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Application of money forfeited under account forfeiture order</Addition>303Z171Money forfeited by an order under section 303Z14, and any interest accrued on it whilst in the account referred to in subsection (7)(a) of that section—aif forfeited by a magistrates' court, is to be paid into the Consolidated Fund, andbif forfeited by the sheriff, is to be paid into the Scottish Consolidated Fund.2But it is not to be paid in—abefore the end of the period within which an appeal under section 303Z16 may be made, orbif a person appeals under that section, before the appeal is determined or otherwise disposed of.<Emphasis><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Supplementary</Addition></Emphasis><Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959"><Addition ChangeId="key-8b9b7884aac665051edc3d23700aa060-1702460330899" CommentaryRef="key-8b9b7884aac665051edc3d23700aa060">Victims and other owners</Addition></Addition>303Z17A1A person who claims that money in respect of which an account freezing order has effect belongs to them may apply for the money to be released.2An application under subsection (1) is to be made—ain England and Wales or Northern Ireland, to a magistrates’ court;bin Scotland, to the sheriff.3The application may be made in the course of proceedings under section 303Z3 or 303Z14 or at any other time.4The court or sheriff may, subject to subsection (8), order the money to which the application relates to be released to the applicant if it appears to the court or sheriff that—athe applicant was deprived of the money to which the application relates, or of property which it represents, by unlawful conduct,bthe money the applicant was deprived of was not, immediately before the applicant was deprived of it, recoverable property, andcthe money belongs to the applicant.5If subsection (6) applies, the court or sheriff may, subject to subsection (8), order the money to which the application relates to be released to the applicant.6This subsection applies where—athe applicant is not the person from whom the money to which the application relates was seized,bit appears to the court or sheriff that the money belongs to the applicant,cthe court or sheriff is satisfied that the release condition is met in relation to the money, anddno objection to the making of an order under subsection (5) has been made by the person from whom the money was seized.7The release condition is met—ain relation to money held in a frozen account, if the conditions for making an order under section 303Z3 in relation to the money are no longer met, orbin relation to money held in a frozen account which is subject to an application for forfeiture under section 303Z14, if the court or sheriff decides not to make an order under that section in relation to the money.8Money is not to be released under this section—aif an account forfeiture notice under section 303Z9 is given in respect of the money, until any proceedings in pursuance of the notice (including any proceedings on appeal) are concluded;bif an application for its forfeiture under section 303Z14 is made, until any proceedings in pursuance of the application (including any proceedings on appeal) are concluded.9In relation to money held in an account that is subject to an account freezing order, references in this section to a person from whom money was seized include a reference to a person by or for whom the account was operated immediately before the account freezing order was made.<Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Compensation</Addition>303Z181This section applies if—aan account freezing order is made, andbnone of the money held in the account to which the order applies is forfeited in pursuance of an account forfeiture notice or by an order under section 303Z14.2Where this section applies a person by or for whom the account to which the account freezing order applies is operated may make an application to the relevant court for compensation.3If the relevant court is satisfied that the applicant has suffered loss as a result of the making of the account freezing order and that the circumstances are exceptional, the relevant court may order compensation to be paid to the applicant.4The amount of compensation to be paid is the amount the relevant court thinks reasonable, having regard to the loss suffered and any other relevant circumstances.5If the account freezing order was applied for by an officer of Revenue and Customs, the compensation is to be paid by the Commissioners for Her Majesty's Revenue and Customs.6If the account freezing order was applied for by a constable, the compensation is to be paid as follows—ain the case of a constable of a police force in England and Wales, it is to be paid out of the police fund from which the expenses of the police force are met;bin the case of a constable of the Police Service of Scotland, it is to be paid by the Scottish Police Authority;cin the case of a police officer within the meaning of the Police (Northern Ireland) Act 2000, it is to be paid out of money provided by the Chief Constable of the Police Service of Northern Ireland.7If the account freezing order was applied for by an SFO officer, the compensation is to be paid by the Director of the Serious Fraud Office.8If the account freezing order was applied for by a National Crime Agency officer, the compensation is to be paid by the National Crime Agency.9If the account freezing order was applied for by an accredited financial investigator who was not an officer of Revenue and Customs, a constable, an SFO officer or a National Crime Agency officer, the compensation is to be paid as follows—ain the case of an investigator who was—ia member of the civilian staff of a police force (including the metropolitan police force), within the meaning of Part 1 of the Police Reform and Social Responsibility Act 2011, oriia member of staff of the City of London police force,it is to be paid out of the police fund from which the expenses of the police force are met,bin the case of an investigator who was a member of staff of the Police Service of Northern Ireland, it is to be paid out of money provided by the Chief Constable of the Police Service of Northern Ireland,cin the case of an investigator who was a member of staff of a department of the Government of the United Kingdom, it is to be paid by the Minister of the Crown in charge of the department or by the department,din the case of an investigator who was a member of staff of a Northern Ireland department, it is to be paid by the department,ein the case of an investigator who was exercising a function of the Welsh Revenue Authority, it is to be paid by the Welsh Revenue Authority, andfin any other case, it is to be paid by the employer of the investigator.10The Secretary of State may by regulations amend subsection (9).11The power in subsection (10) is exercisable by the Department of Justice (and not by the Secretary of State) so far as it may be used to make provision which could be made by an Act of the Northern Ireland Assembly without the consent of the Secretary of State (see sections 6 to 8 of the Northern Ireland Act 1998.)<Addition ChangeId="key-0465a382d3c212ce06e4cecaebdbed47-1535548288092" CommentaryRef="key-8e2605df0368107104fe07adfca57959">Powers for prosecutors to appear in proceedings</Addition>303Z191The Director of Public Prosecutions or the Director of Public Prosecutions for Northern Ireland may appear for a constable or an accredited financial investigator in proceedings under this Chapter if the Director—ais asked by, or on behalf of, a constable or (as the case may be) an accredited financial investigator to do so, andbconsiders it appropriate to do so.2The Director of Public Prosecutions may appear for the Commissioners for Her Majesty's Revenue and Customs or an officer of Revenue and Customs in proceedings under this Chapter if the Director—ais asked by, or on behalf of, the Commissioners for Her Majesty's Revenue and Customs or (as the case may be) an officer of Revenue and Customs to do so, andbconsiders it appropriate to do so.3The Directors may charge fees for the provision of services under this section.4The references in subsection (1) to an accredited financial investigator do not include an accredited financial investigator who is an officer of Revenue and Customs but the references in subsection (2) to an officer of Revenue and Customs do include an accredited financial investigator who is an officer of Revenue and Customs.CHAPTER 3C<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Recovery of cryptoassets: searches, seizure and detention</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Definitions</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Definitions</Addition>303Z201In this Part—a“cryptoasset” means a cryptographically secured digital representation of value or contractual rights that uses a form of distributed ledger technology and can be transferred, stored or traded electronically;b“crypto wallet” means—isoftware,iihardware,iiia physical item, orivany combination of the things mentioned in sub-paragraphs (i) to (iii),which is used to store the cryptographic private key that allows cryptoassets to be accessed.2The Secretary of State may by regulations amend the definitions of “cryptoasset” and “crypto wallet” in this section.3The Secretary of State must consult the Scottish Ministers and the Department of Justice before making regulations under subsection (2).4In this Chapter—a“enforcement officer” means—ian officer of Revenue and Customs,iia constable,iiian SFO officer, orivan accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453;b“senior officer” means—ian officer of Revenue and Customs of a rank designated by the Commissioners for His Majesty’s Revenue and Customs as equivalent to that of a senior police officer of at least the rank of inspector,iia senior police officer of at least the rank of inspector,iiithe Director of the Serious Fraud Office,ivthe Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose, orvan accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Searches</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Searches</Addition>303Z211If an enforcement officer—ais lawfully on any premises, andbhas reasonable grounds for suspecting that there is on the premises a cryptoasset-related item,the enforcement officer may search for the cryptoasset-related item there.2For the purposes of this Chapter, a “cryptoasset-related item” is an item of property that is, or that contains or gives access to information that is, likely to assist in the seizure under this Part of cryptoassets that—aare recoverable property, orbare intended by any person for use in unlawful conduct.3The powers conferred by subsection (6) are exercisable by an enforcement officer if—athe enforcement officer has reasonable grounds for suspecting that there is a cryptoasset-related item in a vehicle,bit appears to the officer that the vehicle is under the control of a person (the suspect) who is in or in the vicinity of the vehicle, andcthe vehicle is in a place falling within subsection (4).4The places referred to in subsection (3)(c) are—aa place to which, at the time of the proposed exercise of the powers, the public or any section of the public has access, on payment or otherwise, as of right or by virtue of express or implied permission, andbany other place to which at that time people have ready access but which is not a dwelling.5But if the vehicle is in a garden or yard or other land occupied with and used for the purposes of a dwelling, the enforcement officer may exercise the powers conferred by subsection (6) only if the enforcement officer has reasonable grounds for believing—athat the suspect does not reside in the dwelling, andbthat the vehicle is not in the place in question with the express or implied permission of a person who resides in the dwelling.6The powers conferred by this subsection are—apower to require the suspect to permit entry to the vehicle;bpower to require the suspect to permit a search of the vehicle.7If an enforcement officer has reasonable grounds for suspecting that a person (the suspect) is carrying a cryptoasset-related item, the enforcement officer may require the suspect—ato permit a search of any article the suspect has with them;bto permit a search of the suspect’s person.8The powers conferred by subsections (6) and (7) are exercisable only so far as the enforcement officer thinks it necessary or expedient.9An enforcement officer may—ain exercising powers conferred by subsection (6), detain the vehicle for so long as is necessary for their exercise;bin exercising powers conferred by subsection (7)(b), detain the suspect for so long as is necessary for their exercise.10The powers conferred by this section are exercisable by an SFO officer or an accredited financial investigator only in relation to the following—apremises in England, Wales or Northern Ireland (in the case of subsection (1));bvehicles and suspects in England, Wales or Northern Ireland (in the case of subsection (6));csuspects in England, Wales or Northern Ireland (in the case of subsection (7)).<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Searches: supplemental provision</Addition>303Z221The powers conferred by section 303Z21 are exercisable only so far as reasonably required for the purpose of finding a cryptoasset-related item.2Section 303Z21 does not require a person to submit to an intimate search or strip search (within the meaning of section 164 of the Customs and Excise Management Act 1979).<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Prior approval</Addition>303Z231The powers conferred by section 303Z21 may be exercised only with the appropriate approval unless, in the circumstances, it is not practicable to obtain that approval before exercising the power.2The appropriate approval means the approval of a judicial officer or (if that is not practicable in any case) the approval of a senior officer.3A judicial officer means—ain relation to England and Wales and Northern Ireland, a justice of the peace;bin relation to Scotland, the sheriff.4If the powers are exercised without the approval of a judicial officer in a case where—ano property is seized by virtue of section 303Z26, orbany property so seized is not detained for more than 48 hours (calculated in accordance with section 303Z27),the relevant officer who exercised the power must give a written report to the appointed person.5But the duty in subsection (4) does not apply if, during the course of exercising the powers conferred by section 303Z21, the enforcement officer seizes cash by virtue of section 294 or property by virtue of section 303J and the cash or property so seized is detained for more than 48 hours (calculated in accordance with section 295(1B) or 303K(5)).6A report under subsection (4) must give particulars of the circumstances which led the relevant officer to believe that—athe powers were exercisable, andbit was not practicable to obtain the approval of a judicial officer.7In this section and in section 303Z24 the appointed person means—ain relation to England and Wales, a person appointed by the Secretary of State;bin relation to Scotland, a person appointed by the Scottish Ministers;cin relation to Northern Ireland, a person appointed by the Department of Justice.8The appointed person must not be a person employed under or for the purposes of a government department or of the Scottish Administration; and the terms and conditions of the person’s appointment, including any remuneration or expenses to be paid to the person, are to be determined by the person making the appointment.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Report on exercise of powers</Addition>303Z241As soon as possible after the end of each financial year, the appointed person must prepare a report for that year.2“Financial year” means—athe period beginning with the day on which this section came into force and ending with the next 31 March (which is the first financial year), andbeach subsequent period of 12 months beginning with 1 April.3The report must give the appointed person’s opinion as to the circumstances and manner in which the powers conferred by section 303Z21 are being exercised in cases where the enforcement officer who exercised them is required to give a report under section 303Z23(4).4In the report, the appointed person may make any recommendations they consider appropriate.5The appointed person must send a copy of the report to whichever of the Secretary of State, the Scottish Ministers or the Department of Justice appointed the person.6The Secretary of State must lay a copy of any report the Secretary of State receives under this section before Parliament and arrange for it to be published.7The Scottish Ministers must lay a copy of any report they receive under this section before the Scottish Parliament and arrange for it to be published.8The Department of Justice must lay a copy of any report it receives under this section before the Northern Ireland Assembly and arrange for it to be published.9Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (8) in relation to the laying of a copy of a report as it applies in relation to the laying of a statutory document under an enactment.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Codes of practice</Addition>303Z251The requirements to make codes of practice set out in sections 303G, 303H and 303I apply in relation to the powers conferred by section 303Z21 as they apply in relation to the powers conferred by section 303C.2A requirement in section 303G(2), 303H(2) or 303I(2), as applied by subsection (1), to carry out a relevant action may be satisfied by the carrying out of that action before this section comes into force.3In subsection (2) “relevant action” means any of the following—apublishing a draft code of practice;bconsidering any representations made about the draft;cmodifying the draft in light of any such representations.4The requirement in section 303G(3), as applied by subsection (1), to consult the Attorney General may be satisfied by consultation carried out before this section comes into force.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Seizure and detention of cryptoasset-related items</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Seizure of cryptoasset-related items</Addition>303Z261An enforcement officer may seize any item of property if the enforcement officer has reasonable grounds for suspecting that the item is a cryptoasset-related item.2If an enforcement officer is lawfully on any premises, the officer may, for the purpose of—adetermining whether any property is a cryptoasset-related item, orbenabling or facilitating the seizure under this Chapter of any cryptoasset,require any information which is stored in any electronic form and accessible from the premises to be produced in a form in which it can be taken away and in which it is visible and legible, or from which it can readily be produced in a visible and legible form.3But subsection (2) does not authorise an enforcement officer to require a person to produce privileged information.4In this section “privileged information” means information which a person would be entitled to refuse to provide—ain England and Wales and Northern Ireland, on grounds of legal professional privilege in proceedings in the High Court;bin Scotland, on grounds of legal privilege as defined by section 412.5Where an enforcement officer has seized a cryptoasset-related item under subsection (1), the officer may use any information obtained from the item for the purpose of—aidentifying or gaining access to a crypto wallet, andbby doing so, enabling or facilitating the seizure under this Chapter of any cryptoassets.6This section does not authorise the seizure by an SFO officer or an accredited financial investigator of an item found in Scotland.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Initial detention of seized cryptoasset-related items</Addition>303Z271Property seized under section 303Z26 may be detained for an initial period of 48 hours.2Subsection (1) authorises the detention of property only for so long as an enforcement officer continues to have reasonable grounds for suspicion in relation to that property as described in section 303Z26(1).3In calculating a period of 48 hours for the purposes of this section, no account is to be taken of—aany Saturday or Sunday,bChristmas Day,cGood Friday,dany day that is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom within which the property is seized, oreany day prescribed by virtue of section 8(2) of the Criminal Procedure (Scotland) Act 1995 as a court holiday in a sheriff court in the sheriff court district within which the property is seized.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Further detention of seized cryptoasset-related items</Addition>303Z281The period for which property seized under section 303Z26 may be detained may be extended by an order made—ain England and Wales or Northern Ireland, by a magistrates’ court;bin Scotland, by the sheriff.2An order under subsection (1) may not authorise the detention of any property—abeyond the end of the period of 6 months beginning with the date of the order, andbin the case of any further order under this section, beyond the end of the period of 2 years beginning with the date of the first order; but this is subject to subsection (4).3A justice of the peace may also exercise the power of a magistrates’ court to make the first order under subsection (1).4The court or sheriff may make an order for the period of 2 years in subsection (2)(b) to be extended to a period of up to 3 years beginning with the date of the first order.5An application for an order under subsection (1) or (4) may be made—ain relation to England and Wales and Northern Ireland, by—ithe Commissioners for His Majesty’s Revenue and Customs,iia constable,iiian SFO officer, orivan accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453;bin relation to Scotland, by the Scottish Ministers in connection with their functions under section 303Z41 or by a procurator fiscal.6The court, sheriff or justice may make an order under subsection (1) if satisfied, in relation to the item of property to be further detained, that—athere are reasonable grounds for suspecting that it is a cryptoasset-related item, andbits continued detention is justified.7The court or sheriff may make an order under subsection (4) if satisfied that a request for assistance is outstanding in relation to the item of property to be further detained.8A “request for assistance” in subsection (7) means a request for assistance in obtaining evidence (including information in any form or article) in connection with the property to be further detained, made—aby a judicial authority in the United Kingdom under section 7 of the Crime (International Co-operation) Act 2003,bby an enforcement officer, to an authority exercising equivalent functions in a foreign country,cby the Scottish Ministers in connection with their functions under this Part, to an authority exercising equivalent functions in a foreign country, ordby a person under section 375A or 408A (evidence overseas).9An order under subsection (1) must provide for notice to be given to persons affected by the order.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Seizure of cryptoassets</Addition>303Z291An enforcement officer may seize cryptoassets if the enforcement officer has reasonable grounds for suspecting that the cryptoassets are recoverable property or intended by any person for use in unlawful conduct.2The circumstances in which a cryptoasset is “seized” for the purposes of subsection (1) include circumstances in which it is transferred into a crypto wallet controlled by the enforcement officer.3This section does not authorise the seizure by an SFO officer or an accredited financial investigator of cryptoassets as a result of information obtained from a cryptoasset-related item found in Scotland.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Prior authorisation for detention of cryptoassets</Addition>303Z301Where an order is made under section 303Z28 in respect of a cryptoasset-related item, the court, sheriff or justice making the order may, at the same time, make an order to authorise the detention of any cryptoassets that may be seized as a result of information obtained from that item.2An application for an order under this section may be made, by a person mentioned in section 303Z28(5), at the same time as an application for an order under section 303Z28 is made by that person.3The court, sheriff or justice may make an order under this section if satisfied that there are reasonable grounds for suspecting that the cryptoassets that may be seized are recoverable property or intended by any person for use in unlawful conduct.4An order under this section authorises detention of the cryptoassets for the same period of time as the order under section 303Z28 authorises detention in respect of the cryptoasset-related item to which those cryptoassets relate.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Initial detention of seized cryptoassets</Addition>303Z311Cryptoassets seized under section 303Z29 may be detained for an initial period of 48 hours.2Subsection (1) authorises the detention of property only for so long as an enforcement officer continues to have reasonable grounds for suspicion in relation to those cryptoassets as described in section 303Z29(1).3In calculating a period of 48 hours for the purposes of this section, no account is to be taken of—aany Saturday or Sunday,bChristmas Day,cGood Friday,dany day that is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom within which the property is seized, oreany day prescribed by virtue of section 8(2) of the Criminal Procedure (Scotland) Act 1995 as a court holiday in a sheriff court in the sheriff court district within which the property is seized.4This section is subject to section 303Z30.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Further detention of seized cryptoassets</Addition>303Z321The period for which cryptoassets seized under section 303Z29 may be detained may be extended by an order made—ain England and Wales or Northern Ireland, by a magistrates’ court;bin Scotland, by the sheriff.2An order under subsection (1) may not authorise the detention of any cryptoassets—abeyond the end of the period of 6 months beginning with the date of the order, andbin the case of any further order under this section, beyond the end of the period of 2 years beginning with the date of the first order; but this is subject to subsection (4).3A justice of the peace may also exercise the power of a magistrates’ court to make the first order under subsection (1).4The court or sheriff may make an order for the period of 2 years in subsection (2)(b) to be extended to a period of up to 3 years beginning with the date of the first order.5An application for an order under subsection (1) or (4) may be made—ain relation to England and Wales and Northern Ireland, by—ithe Commissioners for His Majesty’s Revenue and Customs,iia constable,iiian SFO officer, orivan accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453,bin relation to Scotland, by the Scottish Ministers in connection with their functions under section 303Z41 or by a procurator fiscal.6The court, sheriff or justice may make an order under subsection (1) if satisfied, in relation to the cryptoassets to be further detained, that there are reasonable grounds for suspecting that the cryptoassets are recoverable property or intended by any person for use in unlawful conduct.7The court or sheriff may make an order under subsection (4) if satisfied that a request for assistance is outstanding in relation to the cryptoassets to be further detained.8A “request for assistance” in subsection (7) means a request for assistance in obtaining evidence (including information in any form or article) in connection with the cryptoassets to be further detained, made—aby a judicial authority in the United Kingdom under section 7 of the Crime (International Co-operation) Act 2003,bby an enforcement officer, to an authority exercising equivalent functions in a foreign country,cby the Scottish Ministers in connection with their functions under this Part, to an authority exercising equivalent functions in a foreign country, ordby a person under section 375A or 408A (evidence overseas).9An order under subsection (1) must provide for notice to be given to persons affected by the order.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Safekeeping of cryptoassets and cryptoasset-related items</Addition>303Z331An enforcement officer must arrange for any item of property seized under section 303Z26 to be safely stored throughout the period during which it is detained under this Chapter.2An enforcement officer must arrange for any cryptoassets seized under section 303Z29 to be safely stored throughout the period during which they are detained under this Chapter.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Release of cryptoassets and cryptoasset-related items</Addition>303Z341This section applies while any cryptoasset or other item of property is detained under this Chapter.2A magistrates’ court or (in Scotland) the sheriff may direct the release of the whole or any part of the property if the following condition is met.3The condition is that the court or sheriff is satisfied, on an application by the person from whom the property was seized, that the conditions for the detention of the property in this Chapter are no longer met in relation to the property to be released.4A person within subsection (5) may, after notifying the magistrates’ court, sheriff or justice under whose order property is being detained, release the whole or any part of the property if satisfied that the detention of the property to be released is no longer justified.5The following persons are within this subsection—ain relation to England and Wales and Northern Ireland, an enforcement officer;bin relation to Scotland—ithe Scottish Ministers,iian officer of Revenue and Customs,iiia constable, andiva procurator fiscal.6If any cryptoasset-related item which has been released is not claimed within the period of a year beginning with the date on which it was released, an enforcement officer may—aretain the item and deal with it as they see fit,bdispose of the item, orcdestroy the item.7The powers in subsection (6) may be exercised only—awhere the enforcement officer has taken reasonable steps to notify—ithe person from whom the item was seized, andiiany other persons who the enforcement officer has reasonable grounds to believe have an interest in the item,that the item has been released, andbwith the approval of a senior officer.8Any proceeds of a disposal of the item are to be paid—ainto the Consolidated Fund if—ithe item was directed to be released by a magistrates’ court, oriia magistrates’ court or justice was notified under subsection (4) of the release;binto the Scottish Consolidated Fund if—ithe item was directed to be released by the sheriff, oriithe sheriff was notified under subsection (4) of the release.CHAPTER 3D<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Recovery of cryptoassets: freezing orders</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Definitions</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Definitions</Addition>303Z351In this Chapter—a“cryptoasset exchange provider” means a firm or sole practitioner who by way of business provides one or more of the following services, including where the firm or sole practitioner does so as creator or issuer of any of the cryptoassets involved—iexchanging, or arranging or making arrangements with a view to the exchange of, cryptoassets for money or money for cryptoassets,iiexchanging, or arranging or making arrangements with a view to the exchange of, one cryptoasset for another, oriiioperating a machine which utilises automated processes to exchange cryptoassets for money or money for cryptoassets;b“custodian wallet provider” means a firm or sole practitioner who by way of business provides services to safeguard, or to safeguard and administer—icryptoassets on behalf of its customers, oriiprivate cryptographic keys on behalf of its customers in order to hold, store and transfer cryptoassets;c“cryptoasset service provider” includes cryptoasset exchange provider and custodian wallet provider.2For the purposes of subsection (1)(a), “money” means—amoney in sterling,bmoney in any other currency, orcmoney in any other medium of exchange,but does not include a cryptoasset.3In the definition of “cryptoasset exchange provider” in subsection (1), “cryptoasset” includes a right to, or interest in, a cryptoasset.4The Secretary of State may by regulations amend the definitions in this section.5The Secretary of State must consult the Scottish Ministers and the Department of Justice before making regulations under subsection (4).<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Freezing of crypto wallets</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Application for crypto wallet freezing order</Addition>303Z361This section applies if an enforcement officer has reasonable grounds for suspecting that cryptoassets held in a crypto wallet administered by a UK-connected cryptoasset service provider—aare recoverable property, orbare intended by any person for use in unlawful conduct.2Where this section applies (but subject to subsection (3)) the enforcement officer may apply to the relevant court for a crypto wallet freezing order in relation to the crypto wallet in which the cryptoassets are held.3An enforcement officer may not apply for a crypto wallet freezing order unless the officer is a senior officer or is authorised to do so by a senior officer.4For the purposes of this Chapter—aa crypto wallet freezing order is an order that, subject to any exclusions (see section 303Z39), prohibits each person by or for whom the crypto wallet to which the order applies is administered from—imaking withdrawals or payments from the crypto wallet, oriiusing the crypto wallet in any other way;ba crypto wallet is administered by or for a person if the person is the person to whom services are being provided by a cryptoasset service provider in relation to that crypto wallet.5An application for a crypto wallet freezing order may be made without notice if the circumstances of the case are such that notice of the application would prejudice the taking of any steps under this Part to forfeit cryptoassets that are recoverable property or intended by any person for use in unlawful conduct.6An application for a crypto wallet freezing order under this section may be combined with an application for an account freezing order under section 303Z1 where a single entity—ais both a relevant financial institution for the purposes of section 303Z1 and a cryptoasset service provider for the purposes of this section, andboperates or administers, for the same person, both an account holding money (above the minimum amount specified in section 303Z8) and a crypto wallet.7An application for a crypto wallet freezing order may not be made by an SFO officer, or an accredited financial investigator, in relation to a UK-connected cryptoasset service provider where—athe provider has its registered office, or if it does not have one, its head office in Scotland, andbthe day-to-day management of the provider’s business is the responsibility of that office or another establishment maintained by it in Scotland.8In this Chapter—“enforcement officer” has the meaning given by section 303Z20;“relevant court” means—in England and Wales and Northern Ireland, a magistrates’ court, andin Scotland, the sheriff;“senior officer” has the meaning given by section 303Z20;“UK-connected cryptoasset service provider” means a cryptoasset service provider which—is acting in the course of business carried on by it in the United Kingdom,has terms and conditions with the persons to whom it provides services which provide for a legal dispute to be litigated in the courts of a part of the United Kingdom,holds, in the United Kingdom, any data relating to the persons to whom it provides services, ormeets the condition in subsection (9).9The condition in this subsection is that—athe cryptoasset service provider has its registered office, or if it does not have one, its head office in the United Kingdom, andbthe day-to-day management of the provider’s business is the responsibility of that office or another establishment maintained by it in the United Kingdom.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Making of a crypto wallet freezing order</Addition>303Z371This section applies where an application for a crypto wallet freezing order is made under section 303Z36 in relation to a crypto wallet.2The relevant court may make the order if satisfied that there are reasonable grounds for suspecting that some or all of the cryptoassets held in the crypto wallet—aare recoverable property, orbare intended by any person for use in unlawful conduct.3A crypto wallet freezing order ceases to have effect at the end of the period specified in the order (which may be varied under section 303Z38) unless it ceases to have effect at an earlier or later time in accordance with this Chapter or Chapter 3E or 3F.4The period specified by the relevant court for the purposes of subsection (3) (whether when the order is first made or on a variation under section 303Z38) may not exceed the period of 2 years, beginning with the day on which the crypto wallet freezing order is (or was) made; but this is subject to subsection (5).5The relevant court may make an order for the period of 2 years in subsection (4) to be extended to a period of up to 3 years beginning with the day on which the crypto wallet freezing order is (or was) made.6The relevant court may make an order under subsection (5) if satisfied that a request for assistance is outstanding in relation to some or all of the cryptoassets held in the crypto wallet.7A “request for assistance” in subsection (6) means a request for assistance in obtaining evidence (including information in any form or article) in connection with some or all of the cryptoassets held in the crypto wallet, made—aby a judicial authority in the United Kingdom under section 7 of the Crime (International Co-operation) Act 2003,bby an enforcement officer, to an authority exercising equivalent functions in a foreign country,cby the Scottish Ministers in connection with their functions under this Part, to an authority exercising equivalent functions in a foreign country, ordby a person under section 375A or 408A (evidence overseas).8A crypto wallet freezing order must provide for notice to be given to persons affected by the order.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Variation and setting aside of crypto wallet freezing order</Addition>303Z381The relevant court may at any time vary or set aside a crypto wallet freezing order on an application made by—aan enforcement officer, orbany person affected by the order.2But an enforcement officer may not make an application under subsection (1) unless the officer is a senior officer or is authorised to do so by a senior officer.3Before varying or setting aside a crypto wallet freezing order the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to any person who may be affected by its decision.4In relation to Scotland, the references in this section to setting aside an order are to be read as references to recalling it.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Exclusions</Addition>303Z391The power to vary a crypto wallet freezing order includes (amongst other things) power to make exclusions from the prohibition on making withdrawals or payments from the crypto wallet to which the order applies.2Exclusions from the prohibition may also be made when the order is made.3An exclusion may (amongst other things) make provision for the purpose of enabling a person by or for whom the crypto wallet is administered—ato meet the person’s reasonable living expenses, orbto carry on any trade, business, profession or occupation.4An exclusion may be made subject to conditions.5Where a magistrates’ court exercises the power to make an exclusion for the purpose of enabling a person to meet legal expenses that the person has incurred, or may incur, in respect of proceedings under this Part, it must ensure that the exclusion—ais limited to reasonable legal expenses that the person has reasonably incurred or that the person reasonably incurs,bspecifies the total amount that may be released for legal expenses in pursuance of the exclusion, andcis made subject to the same conditions as would be the required conditions (see section 286A) if the order had been made under section 245A (in addition to any conditions imposed under subsection (4)).6A magistrates’ court, in deciding whether to make an exclusion for the purpose of enabling a person to meet legal expenses in respect of proceedings under this Part—amust have regard to the desirability of the person being represented in any proceedings under this Part in which the person is a participant, andbmust disregard the possibility that legal representation of the person in any such proceedings might, were an exclusion not made—ibe made available under arrangements made for the purposes of Part 1 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012, oriibe funded by the Department of Justice.7The sheriff’s power to make exclusions may not be exercised for the purpose of enabling any person to meet any legal expenses in respect of proceedings under this Part.8The power to make exclusions must, subject to subsection (6), be exercised with a view to ensuring, so far as practicable, that there is not undue prejudice to the taking of any steps under this Part to forfeit cryptoassets that are recoverable property or intended by any person for use in unlawful conduct.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Restrictions on proceedings and remedies</Addition>303Z401If a court in which proceedings are pending in respect of a crypto wallet administered by a UK-connected cryptoasset service provider is satisfied that a crypto wallet freezing order has been applied for or made in respect of the crypto wallet, it may either stay the proceedings or allow them to continue on any terms it thinks fit.2Before exercising the power conferred by subsection (1), the court must (as well as giving the parties to any of the proceedings concerned an opportunity to be heard) give such an opportunity to any person who may be affected by the court’s decision.3In relation to Scotland, the reference in subsection (1) to staying the proceedings is to be read as a reference to sisting the proceedings.CHAPTER 3E<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Forfeiture of cryptoassets following detention or freezing order</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Forfeiture orders</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Forfeiture order</Addition>303Z411This section applies—awhile any cryptoassets are detained under Chapter 3C, orbwhile a crypto wallet freezing order made under section 303Z37 has effect.2An application for the forfeiture of some or all of the cryptoassets that are detained or held in the crypto wallet that is subject to the crypto wallet freezing order may be made—ato a magistrates’ court by a person within subsection (3), orbto the sheriff by the Scottish Ministers.3The following persons are within this subsection—athe Commissioners for His Majesty’s Revenue and Customs,ba constable,can SFO officer, anddan accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453.4The court or sheriff may order the forfeiture of some or all of the cryptoassets if satisfied that the cryptoassets—aare recoverable property, orbare intended by any person for use in unlawful conduct.5An order under subsection (4) made by a magistrates’ court may provide for payment under section 303Z49 of reasonable legal expenses that a person has reasonably incurred, or may reasonably incur, in respect of—athe proceedings in which the order is made, orbany related proceedings under this Chapter.6A sum in respect of a relevant item of expenditure is not payable under section 303Z49 in pursuance of provision under subsection (5) unless—athe person who applied for the order under subsection (4) agrees to its payment, orbthe court has assessed the amount allowed in respect of that item and the sum is paid in respect of the assessed amount.7For the purposes of subsection (6)—aa “relevant item of expenditure” is an item of expenditure to which regulations under section 286B would apply if the order under subsection (4) had instead been a recovery order;ban amount is “allowed” in respect of a relevant item of expenditure if it would have been allowed by those regulations;cif the person who applied for the order under subsection (4) was a constable, an SFO officer or an accredited financial investigator, that person may not agree to the payment of a sum unless the person is a senior officer or is authorised to do so by a senior officer.8Subsection (4) ceases to apply on the transfer of an application made under this section in accordance with section 303Z45(1).9In this Chapter—“crypto wallet freezing order” has the same meaning as in Chapter 3D (see section 303Z36);“enforcement officer” has the meaning given by section 303Z20;“senior officer” has the meaning given by section 303Z20.10Section 303Z36(4)(b) applies in relation to this Chapter as it applies in relation to Chapter 3D.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Forfeiture order: supplementary</Addition>303Z421Subsection (2) applies where an application is made under section 303Z41 for the forfeiture of any cryptoassets detained under Chapter 3C.2The cryptoassets are to continue to be detained under Chapter 3C (and may not be released under any power conferred by this Part) until any proceedings in pursuance of the application (including any proceedings on appeal) are concluded.This subsection is subject to Chapter 3F (conversion to money).3Where an application is made under section 303Z41 in relation to cryptoassets held in a crypto wallet that is subject to a crypto wallet freezing order—asubsections (4) and (5) apply, andbthe crypto wallet freezing order is to continue to have effect until the time referred to in subsection (4)(b) or (5).4Where the cryptoassets are ordered to be forfeited under section 303Z41(4) or 303Z45(3)—athe cryptoasset service provider that administers the crypto wallet must transfer the cryptoassets into a crypto wallet nominated by an enforcement officer, andbimmediately after the transfer has been made, the freezing order ceases to have effect.5Where the application is determined or otherwise disposed of other than by the making of an order under section 303Z41(4) or 303Z45(3), the crypto wallet freezing order ceases to have effect immediately after that determination or other disposal.6Subsections (4)(b) and (5) are subject to section 303Z46 and Chapter 3F.7The Secretary of State may by regulations amend this section to make provision about the forfeiture of cryptoassets held in a crypto wallet that is subject to a crypto wallet freezing order.8Regulations under subsection (7) may in particular make provision about—athe process for the forfeiture of cryptoassets;bthe realisation of forfeited cryptoassets;cthe application of the proceeds of such realisation.9Regulations under subsection (7) may make consequential amendments of this Chapter.10The Secretary of State may not make regulations under subsection (7) unless the Secretary of State has—aconsulted the Scottish Ministers and the Department of Justice, andbgiven a notice containing the relevant information to the Scottish Ministers and the Department of Justice.11Consultation under subsection (10)(a) must include consultation about any effects that the Secretary of State considers the regulations may have on—aa person in Scotland or Northern Ireland (as the case may be) applying for the forfeiture of cryptoassets held in a crypto wallet that is subject to a crypto wallet freezing order, andba sheriff or court in Scotland or a court in Northern Ireland (as the case may be) considering such an application or making an order for such forfeiture.12In subsection (10)(b) “relevant information” means—aa description of—ithe process undertaken in order to comply with subsection (10)(a) in relation to the Scottish Ministers or the Department of Justice (as the case may be), andiiany agreement, objection or other views expressed as part of that process by the Scottish Ministers or the Department of Justice (as the case may be), andban explanation of whether and how such views have been taken into account in the regulations (including, in a case where the Secretary of State proposes to make the regulations despite an objection, an explanation of the reasons for doing so).<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Associated and joint property</Addition>303Z431Sections 303Z44 and 303Z45 apply if—aan application is made under section 303Z41 in respect of cryptoassets,bthe court or sheriff is satisfied that some or all of the cryptoassets are recoverable property or are intended by any person for use in unlawful conduct, andcthere exists property that is associated with the cryptoassets in relation to which the court or sheriff is satisfied as mentioned in paragraph (b).2Sections 303Z44 and 303Z45 also apply in England and Wales and Northern Ireland if—aan application is made under section 303Z41 in respect of cryptoassets,bthe court is satisfied that some or all of the cryptoassets are recoverable property, andcthe cryptoassets in relation to which the court is satisfied as mentioned in paragraph (b) belong to joint tenants and one of the tenants is an excepted joint owner.3In this section and sections 303Z44 and 303Z45 “associated property” means property of any of the following descriptions that is not itself the forfeitable property—aany interest in the forfeitable property;bany other interest in the property in which the forfeitable property subsists;cif the forfeitable property is part of a larger property, but not a separate part, the remainder of that property.References to property being associated with forfeitable property are to be read accordingly.4In this section and sections 303Z44 and 303Z45, the “forfeitable property” means the cryptoassets in relation to which the court or sheriff is satisfied as mentioned in subsection (1)(b) or (2)(b) (as the case may be).<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Agreements about associated and joint property</Addition>303Z441Where—athis section applies, andbthe person who applied for the order under section 303Z41 (on the one hand) and the person who holds the associated property or who is the excepted joint owner (on the other hand) agree,the magistrates’ court or sheriff may, instead of making an order under section 303Z41(4), make an order requiring the person who holds the associated property or who is the excepted joint owner to make a payment to a person identified in the order.2The amount of the payment is (subject to subsection (3)) to be the amount which the persons referred to in subsection (1)(b) agree represents—ain a case where this section applies by virtue of section 303Z43(1), the value of the forfeitable property;bin a case where this section applies by virtue of section 303Z43(2), the value of the forfeitable property less the value of the excepted joint owner’s share.3The amount of the payment may be reduced if the person who applied for the order under section 303Z41 agrees that the other party to the agreement has suffered loss as a result of—athe seizure of the forfeitable property under section 303Z29 and its subsequent detention, orbthe making of a crypto wallet freezing order under section 303Z37.4The reduction that is permissible by virtue of subsection (3) is such amount as the parties to the agreement agree is reasonable, having regard to the loss suffered and any other relevant circumstances.5An order under subsection (1) may, so far as required for giving effect to the agreement, include provision for vesting, creating or extinguishing any interest in property.6An order under subsection (1) made by a magistrates’ court may provide for payment under subsection (12) of reasonable legal expenses that a person has reasonably incurred, or may reasonably incur, in respect of—athe proceedings in which the order is made, orbany related proceedings under this Chapter.7A sum in respect of a relevant item of expenditure is not payable under subsection (12) in pursuance of provision under subsection (6) unless—athe person who applied for the order under section 303Z41 agrees to its payment, orbthe court has assessed the amount allowed in respect of that item and the sum is paid in respect of the assessed amount.8For the purposes of subsection (7)—aa “relevant item of expenditure” is an item of expenditure to which regulations under section 286B would apply if the order under subsection (1) had instead been a recovery order;ban amount is “allowed” in respect of a relevant item of expenditure if it would have been allowed by those regulations.9For the purposes of section 308(2), on the making of an order under subsection (1), the forfeitable property is to be treated as if it had been forfeited.10If there is more than one item of associated property or more than one excepted joint owner, the total amount to be paid under subsection (1), and the part of that amount which is to be provided by each person who holds any such associated property or who is an excepted joint owner, is to be agreed between both (or all) of them and the person who applied for the order under section 303Z41.11If the person who applied for the order under section 303Z41 was a constable, an SFO officer or an accredited financial investigator, that person may enter into an agreement for the purposes of any provision of this section only if the person is a senior officer or is authorised to do so by a senior officer.12An amount received under an order under subsection (1) must be applied as follows—afirst, it must be applied in making any payment of legal expenses which, after giving effect to subsection (7), are payable under this subsection in pursuance of provision under subsection (6);bsecond, it must be applied in payment or reimbursement of any reasonable costs incurred in storing or insuring the forfeitable property and any associated property whilst detained under this Part;cthird, it must be paid—iif the order was made by a magistrates’ court, into the Consolidated Fund;iiif the order was made by the sheriff, into the Scottish Consolidated Fund.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Associated and joint property: default of agreement</Addition>303Z451Where this section applies and there is no agreement under section 303Z44, the magistrates’ court or sheriff may transfer the application made under section 303Z41 to the appropriate court.2The “appropriate court” is—athe High Court, where the application under section 303Z41 was made to a magistrates’ court;bthe Court of Session, where the application under section 303Z41 was made to the sheriff.3Where (under subsection (1)) an application made under section 303Z41 is transferred to the appropriate court, the appropriate court may order the forfeiture of the property to which the application relates, or any part of that property, if satisfied that what is to be forfeited is recoverable property or intended by any person for use in unlawful conduct.4An order under subsection (3) made by the High Court may include provision of the type that may be included in an order under section 303Z41(4) made by a magistrates’ court by virtue of section 303Z41(5).5If provision is included in an order of the High Court by virtue of subsection (4) of this section, section 303Z41(6) and (7) apply with the necessary modifications.6The appropriate court may, as well as making an order under subsection (3), make an order—aproviding for the forfeiture of the associated property or (as the case may be) for the excepted joint owner‘s interest to be extinguished, orbproviding for the excepted joint owner‘s interest to be severed.7Where (under subsection (1)) the magistrates’ court or sheriff decides not to transfer an application made under section 303Z41 to the appropriate court, the magistrates’ court or sheriff may, as well as making an order under section 303Z41(4), make an order—aproviding for the forfeiture of the associated property or (as the case may be) for the excepted joint owner‘s interest to be extinguished, orbproviding for the excepted joint owner‘s interest to be severed.8An order under subsection (6) or (7) may be made only if the appropriate court, the magistrates’ court or the sheriff (as the case may be) thinks it just and equitable to do so.9An order under subsection (6) or (7) must provide for the payment of an amount to the person who holds the associated property or who is an excepted joint owner.10In making an order under subsection (6) or (7), and including provision in it by virtue of subsection (9), the appropriate court, the magistrates’ court or the sheriff (as the case may be) must have regard to—athe rights of any person who holds the associated property or who is an excepted joint owner and the value to that person of that property or (as the case may be) of that person‘s share (including any value that cannot be assessed in terms of money), andbthe interest of the person who applied for the order under section 303Z41 in realising the value of the forfeitable property.11If the appropriate court, the magistrates’ court or the sheriff (as the case may be) is satisfied that—athe person who holds the associated property or who is an excepted joint owner has suffered loss as a result of—ithe seizure of the forfeitable property under section 303Z29 and its subsequent detention, oriithe making of the crypto wallet freezing order under section 303Z37, andbthe circumstances are exceptional,an order under subsection (6) or (7) may require the payment of compensation to that person.12The amount of compensation to be paid by virtue of subsection (11) is the amount the appropriate court, the magistrates’ court or the sheriff (as the case may be) thinks reasonable, having regard to the loss suffered and any other relevant circumstances.13Compensation to be paid by virtue of subsection (11) is to be paid in the same way that compensation is to be paid under section 303Z52.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Continuation of crypto wallet freezing order pending appeal</Addition>303Z461This section applies where, on an application under section 303Z41 in relation to a crypto wallet to which a crypto wallet freezing order applies—athe magistrates’ court or sheriff decides—ito make an order under section 303Z41(4) in relation to some but not all of the cryptoassets to which the application related, oriinot to make an order under section 303Z41(4), orbif the application is transferred in accordance with section 303Z45(1), the High Court or Court of Session decides—ito make an order under section 303Z45(3) in relation to some but not all of the cryptoassets to which the application related, oriinot to make an order under section 303Z45(3).2The person who made the application under section 303Z41 may apply without notice to the court or sheriff that made the decision referred to in subsection (1) for an order that the crypto wallet freezing order is to continue to have effect.3Where the court or sheriff makes an order under subsection (2) the crypto wallet freezing order is to continue to have effect until—athe end of the period of 48 hours starting with the making of the order under subsection (2), orbif within that period of 48 hours an appeal is brought (whether under section 303Z47 or otherwise) against the decision referred to in subsection (1), the time when the appeal is determined or otherwise disposed of.4Subsection (3) of section 303Z31 applies for the purposes of subsection (3) as it applies for the purposes of that section.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Sections </Addition><InternalLink Ref="p01396"><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">303Z41</Addition></InternalLink><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4"> to </Addition><InternalLink Ref="p01429"><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">303Z45</Addition></InternalLink><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">: appeals</Addition>303Z471Any party to proceedings for an order for the forfeiture of cryptoassets under section 303Z41 may appeal against—athe making of an order under section 303Z41;bthe making of an order under section 303Z45(7);ca decision not to make an order under section 303Z41 unless the reason that no order was made is that an order was instead made under section 303Z44;da decision not to make an order under section 303Z45(7).Paragraphs (c) and (d) do not apply if the application for the order under section 303Z41 was transferred in accordance with section 303Z45(1).2Where an order under section 303Z44 is made by a magistrates’ court, any party to the proceedings for the order (including any party to the proceedings under section 303Z41 that preceded the making of the order) may appeal against a decision to include, or not to include, provision in the order under section 303Z44(6).3An appeal under this section lies—ain relation to England and Wales, to the Crown Court;bin relation to Scotland, to the Sheriff Appeal Court;cin relation to Northern Ireland, to a county court.4An appeal under this section must be made before the end of the period of 30 days starting with the day on which the court or sheriff makes the order or decision.5The court hearing the appeal may make any order it thinks appropriate.6If the court upholds an appeal against an order forfeiting any cryptoasset or other item of property, it may order the release of the whole or any part of the property.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Realisation or destruction of forfeited cryptoassets etc</Addition>303Z481This section applies where any cryptoasset or other item of property is forfeited under this Chapter.2An enforcement officer must—arealise the property, orbmake arrangements for its realisation.This is subject to subsections (3) to (5).3The property is not to be realised—abefore the end of the period within which an appeal may be made (whether under section 303Z47 or otherwise), orbif an appeal is made within that period, before the appeal is determined or otherwise disposed of.4The realisation of property under subsection (2) must be carried out, so far as practicable, in the manner best calculated to maximise the amount obtained for the property.5Where an enforcement officer is satisfied that—ait is not reasonably practicable to realise any cryptoasset, orbthere are reasonable grounds to believe that the realisation of any cryptoasset would be contrary to the public interest,the enforcement officer may destroy the cryptoasset.6But—athe enforcement officer may destroy the cryptoasset only if the officer is a senior officer or is authorised to do so by a senior officer, andbthe cryptoasset is not to be destroyed—ibefore the end of the period within which an appeal may be made (whether under section 303Z47 or otherwise), oriiif an appeal is made within that period, before the appeal is determined or otherwise disposed of.7The question of whether the realisation of the cryptoasset would be contrary to the public interest is to be determined with particular reference to how likely it is that the entry of the cryptoasset into general circulation would facilitate criminal conduct by any person.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Proceeds of realisation</Addition>303Z491This section applies where any cryptoasset or other item of property is realised under section 303Z48.2The proceeds of the realisation must be applied as follows—afirst, they must be applied in making any payment required to be made by virtue of section 303Z45(9);bsecond, they must be applied in making any payment of legal expenses which, after giving effect to section 303Z41(6) (including as applied by section 303Z45(5)), are payable under this subsection in pursuance of provision under section 303Z41(5) or, as the case may be, 303Z45(4);cthird, they must be applied in payment or reimbursement of any reasonable costs incurred in storing or insuring the property whilst detained under this Part and in realising the property;dfourth, they must be paid—iif the property was forfeited by a magistrates’ court or the High Court, into the Consolidated Fund;iiif the property was forfeited by the sheriff or the Court of Session, into the Scottish Consolidated Fund.3If what is realised under section 303Z48 represents part only of an item of property, the reference in subsection (2)(c) to costs incurred in storing or insuring the property is to be read as a reference to costs incurred in storing or insuring the whole of the property.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Supplementary</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Victims and other owners: detained cryptoassets</Addition>303Z501A person who claims that any cryptoassets detained under this Part belong to the person may apply for some or all of the cryptoassets to be released.2An application under subsection (1) is to be made—ain England and Wales or Northern Ireland, to a magistrates’ court;bin Scotland, to the sheriff.3The application may be made in the course of proceedings under section 303Z32 or 303Z41 or at any other time.4The court or sheriff may order the cryptoassets to which the application relates to be released to the applicant if it appears to the court or sheriff that—athe applicant was deprived of the cryptoassets to which the application relates, or of property which they represent, by unlawful conduct,bthe cryptoassets the applicant was deprived of were not, immediately before the applicant was deprived of them, recoverable property, andcthe cryptoassets belong to the applicant.5If subsection (6) applies, the court or sheriff may order the cryptoassets to which the application relates to be released to the applicant or to the person from whom they were seized.6This subsection applies where—athe applicant is not the person from whom the cryptoassets to which the application relates were seized,bit appears to the court or sheriff that those cryptoassets belong to the applicant,cthe court or sheriff is satisfied that the release condition is met in relation to those cryptoassets, anddno objection to the making of an order under subsection (5) has been made by the person from whom those cryptoassets were seized.7The release condition is met—aif the conditions in Chapter 3C for the detention of the cryptoassets are no longer met, orbin relation to cryptoassets which are subject to an application for forfeiture under section 303Z41, if the court or sheriff decides not to make an order under that section in relation to the cryptoassets.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Victims and other owners: crypto wallet freezing orders</Addition>303Z511A person who claims that any cryptoassets held in a crypto wallet in respect of which a crypto wallet freezing order has effect belong to the person may apply for some or all of the cryptoassets to be released.2An application under subsection (1) is to be made—ain England and Wales or Northern Ireland, to a magistrates’ court;bin Scotland, to the sheriff.3The application may be made in the course of proceedings under section 303Z37 or 303Z41 or at any other time.4The court or sheriff may, subject to subsection (8), order the cryptoassets to which the application relates to be released to the applicant if it appears to the court or sheriff that—athe applicant was deprived of the cryptoassets to which the application relates, or of property which they represent, by unlawful conduct,bthe cryptoassets the applicant was deprived of were not, immediately before the applicant was deprived of them, recoverable property, andcthe cryptoassets belong to the applicant.5If subsection (6) applies, the court or sheriff may, subject to subsection (8), order the cryptoassets to which the application relates to be released to the applicant.6This subsection applies where—athe applicant is not the person from whom the cryptoassets to which the application relates were seized,bit appears to the court or sheriff that those cryptoassets belong to the applicant,cthe court or sheriff is satisfied that the release condition is met in relation to those cryptoassets, anddno objection to the making of an order under subsection (5) has been made by the person from whom those cryptoassets were seized.7The release condition is met—aif the conditions for the making of the crypto wallet freezing order are no longer met in relation to the cryptoassets to which the application relates, orbin relation to cryptoassets held in a crypto wallet subject to a crypto wallet freezing order which are subject to an application for forfeiture under section 303Z41, if the court or sheriff decides not to make an order under that section in relation to the cryptoassets.8If an application under section 303Z41 is made for the forfeiture of the cryptoassets, the cryptoassets are not to be released under this section until any proceedings in pursuance of the application (including any proceedings on appeal) are concluded.9In relation to cryptoassets held in a crypto wallet that is subject to a crypto wallet freezing order, references in this section to a person from whom cryptoassets were seized include a reference to a person by or for whom the crypto wallet was administered immediately before the crypto wallet freezing order was made.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Compensation</Addition>303Z521This section applies if no order is made under section 303Z41, 303Z44 or 303Z45 in respect of cryptoassets detained under this Part or held in a crypto wallet that is subject to a crypto wallet freezing order under section 303Z37.2Where this section applies, the following may make an application to the relevant court for compensation—aa person to whom the cryptoassets belong or from whom they were seized, orba person by or for whom a crypto wallet to which the crypto wallet freezing order applies is administered.3If the relevant court is satisfied that the applicant has suffered loss as a result of the detention of the cryptoassets or the making of the crypto wallet freezing order and that the circumstances are exceptional, the relevant court may order compensation to be paid to the applicant.4The amount of compensation to be paid is the amount the relevant court thinks reasonable, having regard to the loss suffered and any other relevant circumstances.5If the cryptoassets were seized, or the crypto wallet freezing order was applied for, by an officer of Revenue and Customs, the compensation is to be paid by the Commissioners for His Majesty’s Revenue and Customs.6If the cryptoassets were seized, or the crypto wallet freezing order was applied for, by a constable, the compensation is to be paid as follows—ain the case of a constable of a police force in England and Wales, it is to be paid out of the police fund from which the expenses of the police force are met;bin the case of a constable of the Police Service of Scotland, it is to be paid by the Scottish Police Authority;cin the case of a police officer within the meaning of the Police (Northern Ireland) Act 2000, it is to be paid out of money provided by the Chief Constable of the Police Service of Northern Ireland.7If the cryptoassets were seized, or the crypto wallet freezing order was applied for, by an SFO officer, the compensation is to be paid by the Director of the Serious Fraud Office.8If the cryptoassets were seized, or the crypto wallet freezing order was applied for, by a National Crime Agency officer, the compensation is to be paid by the National Crime Agency.9If the cryptoassets were seized, or the crypto wallet freezing order was applied for, by an accredited financial investigator who was not an officer of Revenue and Customs, a constable, an SFO officer or a National Crime Agency officer, the compensation is to be paid as follows—ain the case of an investigator who was—ia member of the civilian staff of a police force (including the metropolitan police force), within the meaning of Part 1 of the Police Reform and Social Responsibility Act 2011, oriia member of staff of the City of London police force,it is to be paid out of the police fund from which the expenses of the police force are met,bin the case of an investigator who was a member of staff of the Police Service of Northern Ireland, it is to be paid out of money provided by the Chief Constable of the Police Service of Northern Ireland,cin the case of an investigator who was a member of staff of a department of the Government of the United Kingdom, it is to be paid by the Minister of the Crown in charge of the department or by the department,din the case of an investigator who was a member of staff of a Northern Ireland department, it is to be paid by the department,ein the case of an investigator who was exercising a function of the Welsh Revenue Authority, it is to be paid by the Welsh Revenue Authority, andfin any other case, it is to be paid by the employer of the investigator.10The Secretary of State may by regulations amend subsection (9).11The power in subsection (10) is exercisable by the Department of Justice (and not by the Secretary of State) so far as it may be used to make provision that—awould be within the legislative competence of the Northern Ireland Assembly if contained in an Act of that Assembly, andbwould not, if contained in a Bill for an Act of the Northern Ireland Assembly, result in the Bill requiring the consent of the Secretary of State.12If an order under section 303Z37, 303Z41, 303Z44 or 303Z45 is made in respect of some of the cryptoassets detained or held, this section has effect in relation to the remainder.13In this section “relevant court” means—ain England and Wales and Northern Ireland, a magistrates’ court, andbin Scotland, the sheriff.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Powers for prosecutors to appear in proceedings</Addition>303Z531The Director of Public Prosecutions or the Director of Public Prosecutions for Northern Ireland may appear for a constable or an accredited financial investigator in proceedings under this Chapter if the Director—ais asked by, or on behalf of, a constable or (as the case may be) an accredited financial investigator to do so, andbconsiders it appropriate to do so.2The Director of Public Prosecutions may appear for the Commissioners for His Majesty’s Revenue and Customs or an officer of Revenue and Customs in proceedings under this Chapter if the Director—ais asked by, or on behalf of, the Commissioners for His Majesty’s Revenue and Customs or (as the case may be) an officer of Revenue and Customs to do so, andbconsiders it appropriate to do so.3The Directors may charge fees for the provision of services under this section.4The references in subsection (1) to an accredited financial investigator do not include an accredited financial investigator who is an officer of Revenue and Customs but the references in subsection (2) to an officer of Revenue and Customs do include an accredited financial investigator who is an officer of Revenue and Customs.CHAPTER 3F<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Conversion of cryptoassets</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Conversion</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Detained cryptoassets: conversion</Addition>303Z541Subsection (2) applies while any cryptoassets are detained in pursuance of an order under section 303Z30 or 303Z32 (including where cryptoassets are subject to forfeiture proceedings).2A person within subsection (3) may apply to the relevant court for an order requiring all of the cryptoassets detained pursuant to the order to be converted into money.3The following persons are within this subsection—aan enforcement officer;ba person from whom the cryptoassets were seized.4In deciding whether to make an order under this section, the court must have regard to whether the cryptoassets (as a whole) are likely to suffer a significant loss in value during the period before they are released or forfeited (including the period during which an appeal against an order for forfeiture may be made).5Before making an order under this section the court must give an opportunity to be heard to—athe parties to the proceedings, andbany other person who may be affected by its decision.6As soon as practicable after an order is made under this section, an enforcement officer must convert the cryptoassets, or arrange for the cryptoassets to be converted, into money.7The conversion of cryptoassets under subsection (6) must be carried out, so far as practicable, in the manner best calculated to maximise the amount of money obtained for the cryptoassets.8At the first opportunity after the cryptoassets are converted, the enforcement officer must arrange for the amount of money obtained for the cryptoassets to be paid into an interest-bearing account and held there.9Interest accruing on the amount is to be added to it on its forfeiture or release.10Where cryptoassets are converted into money in accordance with an order made under this section—athe cryptoassets are no longer to be treated as being detained in pursuance of an order under section 303Z30 or 303Z32, andbany application made under section 303Z41(2) in relation to the cryptoassets which has not yet been determined or otherwise disposed of (including under section 303Z44 or 303Z45) is to be treated as if it were an application made under section 303Z60(2) in relation to the converted cryptoassets.11An order made under this section must provide for notice to be given to persons affected by the order.12No appeal may be made against an order made under this section.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Frozen crypto wallet: conversion</Addition>303Z551This section applies while a crypto wallet freezing order under section 303Z37 has effect (including where cryptoassets held in a crypto wallet that is subject to a crypto wallet freezing order are subject to forfeiture proceedings).2A person within subsection (3) may apply to the relevant court for an order requiring all of the cryptoassets held in the crypto wallet to be converted into money.3The following persons are within this subsection—aan enforcement officer;ba person by or for whom the crypto wallet is administered.4In deciding whether to make an order under this section, the court must have regard to whether the cryptoassets (as a whole) are likely to suffer a significant loss in value during the period before—athe crypto wallet freezing order ceases to have effect, orbthe cryptoassets are forfeited (including the period during which an appeal against an order for forfeiture may be made).5Before making an order under this section the court must give an opportunity to be heard to—athe parties to the proceedings, andbany other person who may be affected by its decision.6As soon as practicable after an order is made under this section, the UK-connected cryptoasset service provider that administers the crypto wallet must convert the cryptoassets, or arrange for the cryptoassets to be converted, into money.7The conversion of cryptoassets under subsection (6) must be carried out, so far as practicable, in the manner best calculated to maximise the amount of money obtained for the cryptoassets.8At the first opportunity after the cryptoassets are converted, the UK-connected cryptoasset service provider must arrange for the amount of money obtained for the cryptoassets to be paid into an interest-bearing account nominated by an enforcement officer and held there.9But—athe UK-connected cryptoasset service provider may deduct any reasonable expenses incurred by the provider in connection with the conversion of the cryptoassets, andbthe amount to be treated as the proceeds of the conversion of the cryptoassets is to be reduced accordingly.10Interest accruing on the amount obtained for the cryptoassets is to be added to it on its forfeiture or release.11Where cryptoassets are converted in accordance with an order made under this section—athe crypto wallet freezing order ceases to have effect,bany application made under section 303Z41(2) in relation to the cryptoassets which has not yet been determined or otherwise disposed of (including under section 303Z44 or 303Z45) is to be treated as if it were an application made under section 303Z60(2) in relation to the converted cryptoassets, andcany application made under section 303Z46(2) in relation to the crypto wallet which has not yet been determined or otherwise disposed of may not be proceeded with.12An order made under this section must provide for notice to be given to persons affected by the order.13No appeal may be made against an order made under this section.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Conversion: existing forfeiture proceedings</Addition>303Z561Where—acryptoassets are forfeited under section 303Z41 or 303Z45, andbbefore the cryptoassets are realised or destroyed in accordance with section 303Z48, an order is made under section 303Z54 requiring the cryptoassets to be converted into money,section 303Z62(1) applies in relation to the converted cryptoassets as if they had been detained under section 303Z57 and forfeited under section 303Z60 (and accordingly section 303Z48 ceases to apply).2Where—acryptoassets are forfeited under section 303Z41 or 303Z45, andbbefore the cryptoassets are realised or destroyed in accordance with section 303Z48, an order is made under section 303Z55 requiring the cryptoassets to be converted into money,section 303Z62(2) applies in relation to the converted cryptoassets as if they had been detained under section 303Z58 and forfeited under section 303Z60 (and accordingly section 303Z48 ceases to apply).3Where—aan appeal may be made under section 303Z47(1) or (2) in relation to the determination of an application under section 303Z41(2) for the forfeiture of cryptoassets (including where section 303Z44 or 303Z45 applies), andban order is made under section 303Z54 or 303Z55 requiring the cryptoassets to be converted into money,the appeal may instead be made under section 303Z61 (within the time allowed by section 303Z47(4)) as if it were an appeal against the determination of an application under section 303Z60.4Where—aan appeal is made under section 303Z47(1) or (2) in relation to the determination of an application under section 303Z41(2) for the forfeiture of cryptoassets (including where section 303Z44 or 303Z45 applies), andbbefore the appeal is determined or otherwise disposed of, an order is made under section 303Z54 or 303Z55 requiring the cryptoassets to be converted into money,the appeal is to be treated as if it had been made under section 303Z61(1) in relation to the determination of an application under section 303Z60 for the forfeiture of the converted cryptoassets.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Detention</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Detained cryptoassets: detention of proceeds of conversion</Addition>303Z571This section applies where cryptoassets are converted into money in accordance with an order under section 303Z54.2The proceeds of the conversion (the “converted cryptoassets”) may be detained initially until the end of the period that the cryptoassets could, immediately before the conversion, have been detained under Chapter 3C (ignoring the possibility of any extension of that period).3The period for which the converted cryptoassets may be detained may be extended by an order made by the relevant court.4An order under subsection (3) may not authorise the detention of the converted cryptoassets beyond the end of the period of 2 years beginning with the relevant date; but this is subject to subsection (5).5The relevant court may make an order for the period of 2 years in subsection (4) to be extended to a period of up to 3 years beginning with the relevant date.6In subsections (4) and (5) “the relevant date” means the date on which the first order under section 303Z30 or 303Z32 (as the case may be) was made in relation to the cryptoassets.7An application for an order under subsection (3) or (5) may be made—ain relation to England and Wales and Northern Ireland, by—ithe Commissioners for His Majesty’s Revenue and Customs,iia constable,iiian SFO officer, orivan accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453, andbin relation to Scotland, by the Scottish Ministers in connection with their functions under section 303Z41 or by a procurator fiscal.8The relevant court may make an order under subsection (3) only if satisfied that there are reasonable grounds for suspecting that the converted cryptoassets to be further detained—aare recoverable property, orbare intended by any person for use in unlawful conduct.9The relevant court may make an order under subsection (5) only if satisfied that a request for assistance is outstanding in relation to the cryptoassets mentioned in subsection (1).10A “request for assistance” in subsection (9) means a request for assistance in obtaining evidence (including information in any form or article) in connection with the cryptoassets, made—aby a judicial authority in the United Kingdom under section 7 of the Crime (International Co-operation) Act 2003,bby an enforcement officer, to an authority exercising equivalent functions in a foreign country,cby the Scottish Ministers in connection with their functions under this Part, to an authority exercising equivalent functions in a foreign country, ordby a person under section 375A or 408A (evidence overseas).<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Frozen crypto wallets: detention of proceeds of conversion</Addition>303Z581This section applies where cryptoassets held in a crypto wallet subject to a crypto wallet freezing order are converted into money in accordance with an order under section 303Z55.2The proceeds of the conversion (the “converted cryptoassets”) may be detained initially until the end of the period that the crypto wallet freezing order was, immediately before the conversion, due to have effect under Chapter 3D (ignoring the possibility of any extension of that period).3The period for which the converted cryptoassets may be detained may be extended by an order made by the relevant court.4An order under subsection (3) may not authorise the detention of the converted cryptoassets beyond the end of the period of 2 years beginning with the day on which the crypto wallet freezing order was made; but this is subject to subsection (5).5The relevant court may make an order for the period of 2 years in subsection (4) to be extended to a period of up to 3 years beginning with the day on which the crypto wallet freezing order was made.6An application for an order under subsection (3) or (5) may be made—ain relation to England and Wales and Northern Ireland, by—ithe Commissioners for His Majesty’s Revenue and Customs,iia constable,iiian SFO officer, orivan accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453, andbin relation to Scotland, by the Scottish Ministers in connection with their functions under section 303Z41 or by a procurator fiscal.7The relevant court may make an order under subsection (3) only if satisfied that there are reasonable grounds for suspecting that the converted cryptoassets to be further detained—aare recoverable property, orbare intended by any person for use in unlawful conduct.8The relevant court may make an order under subsection (5) only if satisfied that a request for assistance is outstanding in relation to the cryptoassets mentioned in subsection (1).9A “request for assistance” in subsection (8) means a request for assistance in obtaining evidence (including information in any form or article) in connection with the cryptoassets, made—aby a judicial authority in the United Kingdom under section 7 of the Crime (International Co-operation) Act 2003,bby an enforcement officer, to an authority exercising equivalent functions in a foreign country,cby the Scottish Ministers in connection with their functions under this Part, to an authority exercising equivalent functions in a foreign country, ordby a person under section 375A or 408A (evidence overseas).<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Release</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Release of detained converted cryptoassets</Addition>303Z591This section applies while any converted cryptoassets are detained under section 303Z57 or 303Z58.2The relevant court may direct the release of the whole or any part of the converted cryptoassets if the following condition is met.3The condition is that, on an application by the relevant person, the court is not satisfied that there are reasonable grounds for suspecting that the converted cryptoassets to be released—aare recoverable property, orbare intended by any person for use in unlawful conduct.4In subsection (3) “the relevant person” means—ain the case of converted cryptoassets detained under section 303Z57, the person from whom the cryptoassets mentioned in subsection (1) of that section were seized, andbin the case of converted cryptoassets detained under section 303Z58, any person affected by the crypto wallet freezing order mentioned in subsection (1) of that section.5A person within subsection (6) may, after notifying the magistrates’ court or sheriff under whose order converted cryptoassets are being detained, release the whole or any part of the converted cryptoassets if satisfied that the detention is no longer justified.6The following persons are within this subsection—ain relation to England and Wales or Northern Ireland, an enforcement officer;bin relation to Scotland—ithe Scottish Ministers,iian officer of Revenue and Customs,iiia constable, andiva procurator fiscal.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Forfeiture</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Forfeiture order</Addition>303Z601This section applies while any converted cryptoassets are detained under section 303Z57 or 303Z58.2An application for the forfeiture of some or all of the converted cryptoassets may be made—ato a magistrates’ court by a person within subsection (3), orbto the sheriff by the Scottish Ministers.3The following persons are within this subsection—athe Commissioners for His Majesty’s Revenue and Customs,ba constable,can SFO officer, anddan accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453.4The court or sheriff may order the forfeiture of some or all of the converted cryptoassets if satisfied that the converted cryptoassets to be forfeited—aare recoverable property, orbare intended by any person for use in unlawful conduct.5But in the case of recoverable property which belongs to joint tenants, one of whom is an excepted joint owner, the order may not apply to so much of it as the court thinks is attributable to the excepted joint owner’s share.6Where an application for forfeiture is made under this section, the converted cryptoassets are to continue to be detained under section 303Z57 or 303Z58 (and may not be released under any power conferred by this Chapter) until any proceedings in pursuance of the application (including any proceedings on appeal) are concluded.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Appeal against decision under section </Addition><InternalLink Ref="p01503"><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">303Z60</Addition></InternalLink>303Z611Any party to proceedings for an order for the forfeiture of converted cryptoassets under section 303Z60 who is aggrieved by an order under that section or by the decision of the court not to make such an order may appeal—afrom an order or decision of a magistrates’ court in England and Wales, to the Crown Court;bfrom an order or decision of the sheriff, to the Sheriff Appeal Court;cfrom an order or decision of a magistrates’ court in Northern Ireland, to a county court.2An appeal under subsection (1) must be made before the end of the period of 30 days starting with the day on which the court makes the order or decision.3The court hearing the appeal may make any order it thinks appropriate.4If the court upholds an appeal against an order forfeiting the converted cryptoassets, it may order the release of some or all of the converted cryptoassets.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Application of forfeited converted cryptoassets</Addition>303Z621Converted cryptoassets detained under section 303Z57 and forfeited under section 303Z60, and any accrued interest on them, must be applied as follows—afirst, they must be applied in making any payment of reasonable expenses incurred by an enforcement officer in connection with the safe storage of the cryptoassets mentioned in section 303Z57(1) during the period the cryptoassets were detained under Chapter 3C;bsecond, they must be applied in making any payment of reasonable expenses incurred by an enforcement officer in connection with the conversion of those cryptoassets under section 303Z54(6);cthird, they must be applied in making any payment of reasonable expenses incurred by an enforcement officer in connection with the detention of the converted cryptoassets under this Chapter;dfourth, they must be paid—iif forfeited by a magistrates’ court in England and Wales or Northern Ireland, into the Consolidated Fund, andiiif forfeited by the sheriff, into the Scottish Consolidated Fund.2Converted cryptoassets detained under section 303Z58 and forfeited under section 303Z60, and any accrued interest on them, must be applied as follows—afirst, they must be applied in making any payment of reasonable expenses incurred by an enforcement officer in connection with the detention of the converted cryptoassets under this Chapter;bsecond, they must be paid—iif forfeited by a magistrates’ court in England and Wales or Northern Ireland, into the Consolidated Fund, andiiif forfeited by the sheriff, into the Scottish Consolidated Fund.3But converted cryptoassets are not to be applied or paid under subsection (1) or (2)—abefore the end of the period within which an appeal under section 303Z61 may be made, orbif a person appeals under that section, before the appeal is determined or otherwise disposed of.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Supplementary</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Victims and other owners</Addition>303Z631This section applies where converted cryptoassets are detained under this Chapter.2Where this section applies, a person (“P”) who claims that the relevant cryptoassets belonged to P immediately before—athe relevant cryptoassets were seized, orbthe crypto wallet freezing order was made in relation to the crypto wallet in which the relevant cryptoassets were held,may apply to the relevant court for some or all of the converted cryptoassets to be released to P.3The application may be made in the course of proceedings under section 303Z57, 303Z58 or 303Z60 or at any other time.4The relevant court may order the converted cryptoassets to which the application relates to be released to the applicant if it appears to the relevant court that the condition in subsection (5) is met.5The condition in this subsection is that—athe applicant was deprived of the relevant cryptoassets, or of property which they represent, by unlawful conduct,bthe relevant cryptoassets the applicant was deprived of were not, immediately before the applicant was deprived of them, recoverable property, andcthe relevant cryptoassets belonged to the applicant immediately before—ithe relevant cryptoassets were seized, oriithe crypto wallet freezing order was made in relation to the crypto wallet in which the relevant cryptoassets were held.6If subsection (7) applies, the relevant court may order the converted cryptoassets to which the application relates to be released to the applicant or to the person from whom the relevant cryptoassets were seized.7This subsection applies where—athe applicant is not the person from whom the relevant cryptoassets were seized,bit appears to the relevant court that the relevant cryptoassets belonged to the applicant immediately before—ithe relevant cryptoassets were seized, oriithe crypto wallet freezing order was made in relation to the crypto wallet in which the relevant cryptoassets were held,cthe relevant court is satisfied that the release condition is met in relation to the converted cryptoassets, anddno objection to the making of an order under subsection (6) has been made by the person from whom the relevant cryptoassets were seized.8The release condition is met—aif the conditions in this Chapter for the detention of the converted cryptoassets are no longer met, orbin relation to converted cryptoassets which are subject to an application for forfeiture under section 303Z60, if the court or sheriff decides not to make an order under that section in relation to the converted cryptoassets.9Where subsection (2)(b) applies, references in this section to a person from whom relevant cryptoassets were seized include a reference to a person by or for whom the crypto wallet mentioned in that provision was administered immediately before the crypto wallet freezing order was made in relation to the crypto wallet.10In this section “the relevant cryptoassets” means—ain relation to converted cryptoassets detained under section 303Z57, some or all of the cryptoassets mentioned in subsection (1) of that section, andbin relation to converted cryptoassets detained under section 303Z58, some or all of the cryptoassets mentioned in subsection (1) of that section.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Compensation</Addition>303Z641This section applies if no order is made under section 303Z60 in respect of converted cryptoassets detained under this Chapter.2Where this section applies, the following may make an application to the relevant court for compensation—aa person to whom the relevant cryptoassets belonged immediately before they were seized;ba person from whom the relevant cryptoassets were seized;ca person by or for whom the crypto wallet mentioned in section 303Z58(1) was administered immediately before the crypto wallet freezing order was made in relation to the crypto wallet.3If the relevant court is satisfied that—athe applicant has suffered loss as a result of—ithe conversion of the relevant cryptoassets into money, oriithe detention of the converted cryptoassets, andbthe circumstances are exceptional,the relevant court may order compensation to be paid to the applicant.4The amount of compensation to be paid is the amount the relevant court thinks reasonable, having regard to the loss suffered and any other relevant circumstances.5If the relevant cryptoassets were seized, or the relevant crypto wallet freezing order was applied for, by an officer of Revenue and Customs, the compensation is to be paid by the Commissioners for His Majesty’s Revenue and Customs.6If the relevant cryptoassets were seized, or the relevant crypto wallet freezing order was applied for, by a constable, the compensation is to be paid as follows—ain the case of a constable of a police force in England and Wales, it is to be paid out of the police fund from which the expenses of the police force are met;bin the case of a constable of the Police Service of Scotland, it is to be paid by the Scottish Police Authority;cin the case of a police officer within the meaning of the Police (Northern Ireland) Act 2000, it is to be paid out of money provided by the Chief Constable of the Police Service of Northern Ireland.7If the relevant cryptoassets were seized, or the relevant crypto wallet freezing order was applied for, by an SFO officer, the compensation is to be paid by the Director of the Serious Fraud Office.8If the relevant cryptoassets were seized, or the relevant crypto wallet freezing order was applied for, by a National Crime Agency officer, the compensation is to be paid by the National Crime Agency.9If the relevant cryptoassets were seized, or the relevant crypto wallet freezing order was applied for, by an accredited financial investigator who was not an officer of Revenue and Customs, a constable, an SFO officer or a National Crime Agency officer, the compensation is to be paid as follows—ain the case of an investigator who was—ia member of the civilian staff of a police force (including the metropolitan police force), within the meaning of Part 1 of the Police Reform and Social Responsibility Act 2011, oriia member of staff of the City of London police force,it is to be paid out of the police fund from which the expenses of the police force are met,bin the case of an investigator who was a member of staff of the Police Service of Northern Ireland, it is to be paid out of money provided by the Chief Constable of the Police Service of Northern Ireland,cin the case of an investigator who was a member of staff of a department of the Government of the United Kingdom, it is to be paid by the Minister of the Crown in charge of the department or by the department,din the case of an investigator who was a member of staff of a Northern Ireland department, it is to be paid by the department,ein the case of an investigator who was exercising a function of the Welsh Revenue Authority, it is to be paid by the Welsh Revenue Authority, andfin any other case, it is to be paid by the employer of the investigator.10The Secretary of State may by regulations amend subsection (9).11The power in subsection (10) is exercisable by the Department of Justice (and not by the Secretary of State) so far as it may be used to make provision that—awould be within the legislative competence of the Northern Ireland Assembly if contained in an Act of that Assembly, andbwould not, if contained in a Bill for an Act of the Northern Ireland Assembly, result in the Bill requiring the consent of the Secretary of State.12In this section—“the relevant cryptoassets” means—in relation to converted cryptoassets detained under section 303Z57, the cryptoassets mentioned in subsection (1) of that section;in relation to converted cryptoassets detained under section 303Z58, the cryptoassets mentioned in subsection (1) of that section;“the relevant crypto wallet freezing order”, in relation to converted cryptoassets detained under section 303Z58, means the crypto wallet freezing order mentioned in subsection (1) of that section.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Powers for prosecutors to appear in proceedings</Addition>303Z651The Director of Public Prosecutions or the Director of Public Prosecutions for Northern Ireland may appear for a constable or an accredited financial investigator in proceedings under this Chapter if the Director—ais asked by, or on behalf of, a constable or (as the case may be) an accredited financial investigator to do so, andbconsiders it appropriate to do so.2The Director of Public Prosecutions may appear for the Commissioners for His Majesty’s Revenue and Customs or an officer of Revenue and Customs in proceedings under this Chapter if the Director—ais asked by, or on behalf of, the Commissioners for His Majesty’s Revenue and Customs or (as the case may be) an officer of Revenue and Customs to do so, andbconsiders it appropriate to do so.3The Directors may charge fees for the provision of services under this section.4The references in subsection (1) to an accredited financial investigator do not include an accredited financial investigator who is an officer of Revenue and Customs but the references in subsection (2) to an officer of Revenue and Customs do include an accredited financial investigator who is an officer of Revenue and Customs.<Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Interpretation</Addition><Addition ChangeId="key-2ac246cf35a1958544c914078c26a0f4-1702398933357" CommentaryRef="key-2ac246cf35a1958544c914078c26a0f4">Interpretation</Addition>303Z661In this Chapter—“converted cryptoassets” is to be read in accordance with sections 303Z57 and 303Z58;“crypto wallet freezing order” has the same meaning as in Chapter 3D (see section 303Z36);“enforcement officer” has the meaning given by section 303Z20;“relevant court” means—in England and Wales and Northern Ireland, a magistrates’ court, andin Scotland, the sheriff;“relevant financial institution” has the meaning given by section 303Z1(6);“UK-connected cryptoasset service provider” has the meaning given by section 303Z36.2Section 303Z36(4)(b) applies in relation to this Chapter as it applies in relation to Chapter 3D.3In this Chapter references to the conversion of cryptoassets into money are references to the conversion of cryptoassets into—acash, orbmoney held in an account maintained with a relevant financial institution.Chapter 4General Recoverable property Property obtained through unlawful conduct3041Property obtained through unlawful conduct is recoverable property.2But if property obtained through unlawful conduct has been disposed of (since it was so obtained), it is recoverable property only if it is held by a person into whose hands it may be followed.3Recoverable property obtained through unlawful conduct may be followed into the hands of a person obtaining it on a disposal by—athe person who through the conduct obtained the property, orba person into whose hands it may (by virtue of this subsection) be followed. Tracing property, etc.3051Where property obtained through unlawful conduct (“the original property”) is or has been recoverable, property which represents the original property is also recoverable property.2If a person enters into a transaction by which—ahe disposes of recoverable property, whether the original property or property which (by virtue of this Chapter) represents the original property, andbhe obtains other property in place of it,the other property represents the original property.3If a person disposes of recoverable property which represents the original property, the property may be followed into the hands of the person who obtains it (and it continues to represent the original property). Mixing property3061Subsection (2) applies if a person’s recoverable property is mixed with other property (whether his property or another’s).2The portion of the mixed property which is attributable to the recoverable property represents the property obtained through unlawful conduct.3Recoverable property is mixed with other property if (for example) it is used—ato increase funds held in a bank account,bin part payment for the acquisition of an asset,cfor the restoration or improvement of land,cafor the discharge (in whole or in part) of a mortgage, charge or other security,dby a person holding a leasehold interest in the property to acquire the freehold. Recoverable property: accruing profits3071This section applies where a person who has recoverable property obtains further property consisting of profits accruing in respect of the recoverable property.2The further property is to be treated as representing the property obtained through unlawful conduct. General exceptions3081If—aa person disposes of recoverable property, andbthe person who obtains it on the disposal does so in good faith, for value and without notice that it was recoverable property,the property may not be followed into that person’s hands and, accordingly, it ceases to be recoverable.2If recoverable property is vested, forfeited or otherwise disposed of in pursuance of powers conferred by virtue of this Part, it ceases to be recoverable.3If—ain pursuance of a judgment in civil proceedings (whether in the United Kingdom or elsewhere), the defendant makes a payment to the claimant or the claimant otherwise obtains property from the defendant,bthe claimant’s claim is based on the defendant’s unlawful conduct, andcapart from this subsection, the sum received, or the property obtained, by the claimant would be recoverable property,the property ceases to be recoverable.In relation to Scotland, “claimant” and “defendant” are to be read as “pursuer” and “defender”.4If—aa payment is made to a person in pursuance of a compensation order under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)), section 249 of the Criminal Procedure (Scotland) Act 1995 (c. 46) or Chapter 2 of Part 7 of the Sentencing Code or in pursuance of a service compensation order under the Armed Forces Act 2006, andbapart from this subsection, the sum received would be recoverable property,the property ceases to be recoverable.4AIf—aa payment is made to a person in pursuance of a slavery and trafficking reparation order under section 8 of the Modern Slavery Act 2015, andbapart from this subsection, the sum received would be recoverable property,the property ceases to be recoverable.4AIf—aa payment is made to a person in pursuance of a slavery and trafficking reparation order under Schedule 2 to the Human Trafficking and Exploitation (Criminal Justice and Support for Victims) Act (Northern Ireland) 2015, andbapart from this subsection, the sum received would be recoverable property,the property ceases to be recoverable.5If—aa payment is made to a person in pursuance of a restitution order under section 27 of the Theft Act (Northern Ireland) 1969 (c. 16 (N.I.)) or Chapter 3 of Part 7 of the Sentencing Code or a person otherwise obtains any property in pursuance of such an order, andbapart from this subsection, the sum received, or the property obtained, would be recoverable property,the property ceases to be recoverable.6If—ain pursuance of an order made by the court under section 382(3) or 383(5) of the Financial Services and Markets Act 2000 (c. 8) (restitution orders), an amount is paid to or distributed among any persons in accordance with the court’s directions, andbapart from this subsection, the sum received by them would be recoverable property,the property ceases to be recoverable.7If—ain pursuance of a requirement of the Financial Conduct Authority, the Prudential Regulation Authority or the Bank of England under or by virtue of section 384(5) of the Financial Services and Markets Act 2000 (power ... to require restitution), an amount is paid to or distributed among any persons, andbapart from this subsection, the sum received by them would be recoverable property,the property ceases to be recoverable.7AIf—aa payment is made to a person in pursuance of an unlawful profit order under section 4 of the Prevention of Social Housing Fraud Act 2013, andbapart from this subsection, the sum received would be recoverable property,the property ceases to be recoverable.8Property is not recoverable while a restraint order applies to it, that is—aan order under section 41, 120 or 190, orban order under any corresponding provision of an enactment mentioned in section 8(7)(a) to (g).8AProperty is not recoverable while it is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P.9Property is not recoverable if it has been taken into account in deciding the amount of a person’s benefit from criminal conduct for the purpose of making a confiscation order, that is—aan order under section 6, 92 or 156, orban order under a corresponding provision of an enactment mentioned in section 8(7)(a) to (g),and, in relation to an order mentioned in paragraph (b), the reference to the amount of a person’s benefit from criminal conduct is to be read as a reference to the corresponding amount under the enactment in question.10Where—aa person enters into a transaction to which section 305(2) applies, andbthe disposal is one to which subsection (1) or (2) applies,this section does not affect the recoverability (by virtue of section 305(2)) of any property obtained on the transaction in place of the property disposed of. Other exemptions3091An order may provide that property is not recoverable or (as the case may be) associated property if—ait is prescribed property, orbit is disposed of in pursuance of a prescribed enactment or an enactment of a prescribed description.2An order may provide that if property is disposed of in pursuance of a prescribed enactment or an enactment of a prescribed description, it is to be treated for the purposes of section 278 as if it had been disposed of in pursuance of a recovery order.3An order under this section may be made so as to apply to property, or a disposal of property, only in prescribed circumstances; and the circumstances may relate to the property or disposal itself or to a person who holds or has held the property or to any other matter.4In this section, an order means an order made by the Secretary of State after consultation with the Scottish Ministers and the Department of Justice, and prescribed means prescribed by the order. Granting interests3101If a person grants an interest in his recoverable property, the question whether the interest is also recoverable is to be determined in the same manner as it is on any other disposal of recoverable property.2Accordingly, on his granting an interest in the property (“the property in question”)—awhere the property in question is property obtained through unlawful conduct, the interest is also to be treated as obtained through that conduct,bwhere the property in question represents in his hands property obtained through unlawful conduct, the interest is also to be treated as representing in his hands the property so obtained.Insolvency Insolvency3111Proceedings for a recovery order may not be taken or continued in respect of property to which subsection (3) applies unless the appropriate court gives leave and the proceedings are taken or (as the case may be) continued in accordance with any terms imposed by that court.2An application for an order for the further detention of any cash to which subsection (3) applies may not be made under section 295 unless the appropriate court gives leave.2AAn application for an order for the further detention of any property to which subsection (3) applies may not be made under section 303L unless the appropriate court gives leave.2BAn application for the making of an account freezing order under section 303Z3 in respect of an account in which is held money to which subsection (3) applies, or an application under section 303Z4 for the extension of the period specified in such an order, may not be made unless the appropriate court gives leave.3This subsection applies to recoverable property, or property associated with it, if—ait is an asset of a company being wound up in pursuance of a resolution for voluntary winding up,bit is an asset of a company and a voluntary arrangement under Part 1 of the 1986 Act, or Part 2 of the 1989 Order, has effect in relation to the company,can order under section 286 of the 1986 Act, Article 259 of the 1989 Order or section 54 of the 2016 Act (appointment of interim trustee or interim receiver) has effect in relation to the property,dit is an asset comprised in the estate of an individual who has been made bankrupt or, in relation to Scotland, of a person whose estate has been sequestrated,eit is an asset of an individual and a voluntary arrangement under Part 8 of the 1986 Act, or Part 8 of the 1989 Order, has effect in relation to him, orfin relation to Scotland, it is property comprised in the estate of a person who has granted a trust deed within the meaning of the 2016 Act.4An application under this section, or under any provision of the 1986 Act or the 1989 Order, for leave to take proceedings for a recovery order , or to apply for an account freezing order under section 303Z3, may be made without notice to any person.5Subsection (4) does not affect any requirement for notice of an application to be given to any person acting as an insolvency practitioner or to the official receiver (whether or not acting as an insolvency practitioner).6References to the provisions of the 1986 Act in sections 420 and 421 of that Act, or to the provisions of the 1989 Order in Articles 364 or 365 of that Order, (insolvent partnerships and estates of deceased persons) include subsections (1) to (3) above.7In this section—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .bthe 1986 Act means the Insolvency Act 1986 (c. 45),cthe 1989 Order means the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)),dthe 2016 Act means the Bankruptcy (Scotland) Act 2016and in subsection (8) “the applicable enactment” means whichever enactment mentioned in paragraphs (b) to (d) is relevant to the resolution, arrangement, order or trust deed mentioned in subsection (3).8In this section—aan asset means any property within the meaning of the applicable enactment or, where the 2016 Act is the applicable enactment, any property comprised in an estate to which that Act applies,bthe appropriate court means the court which, in relation to the resolution, arrangement, order or trust deed mentioned in subsection (3), is the court for the purposes of the applicable enactment or, in relation to Northern Ireland, the High Court,cacting as an insolvency practitioner has the same meaning as in section 433,dother expressions used in this section and in the applicable enactment have the same meaning as in that enactment.<Addition ChangeId="key-2d5c775dc5cfca7035f43b262952aab0-1702460477233" CommentaryRef="key-2d5c775dc5cfca7035f43b262952aab0">Chapters 3C to 3F: supplementary</Addition><Addition ChangeId="key-2d5c775dc5cfca7035f43b262952aab0-1702460477233" CommentaryRef="key-2d5c775dc5cfca7035f43b262952aab0">Financial investigators</Addition>311A1This section applies where an accredited financial investigator of a particular description—aapplies for an order under section 303Z28, 303Z32, 303Z57 or 303Z58 (further detention of cryptoassets etc),bapplies for forfeiture under section 303Z41 or 303Z60 (forfeiture of cryptoassets etc), orcbrings an appeal under, or relating to, Chapter 3E or 3F (cryptoassets etc).2Any subsequent step in the application or appeal, or any further application or appeal relating to the same matter, may be taken, made or brought by a different accredited financial investigator of the same description.Delegation of enforcement functions Performance of functions of Scottish Ministers by constables in Scotland3121In Scotland, a constable engaged in temporary service with the Scottish Ministers in connection with their functions under this Part may perform functions, other than those specified in subsection (2), on behalf of the Scottish Ministers.2The specified functions are the functions conferred on the Scottish Ministers by—asections 244(1) and (2) and 256(1) and (7) (proceedings in the Court of Session),bsection 267(2) (trustee for civil recovery),csections 271 and 272(5) (agreements about associated and joint property),dsection 275(3) (pension schemes),esection 282(1) (exemptions),fsection 283(5) and (8) (compensation),gsection 287(2) (financial threshold),hsection 293(1) (code of practice),isection 298(1) (forfeiture),jsection 303(1) (minimum amount).ksection 303B(3) (listed asset);lsection 303H(1) (code of practice);msection 303O(1)(b) (forfeiture);nsection 303Y(3) (minimum value);osection 303Z8(3) (minimum amount);psection 303Z14(2)(b) (forfeiture).qsection 303Z20(3) (cryptoassets);rsection 303Z25 (codes of practice);ssection 303Z28(5)(b) (further detention of seized cryptoasset-related items);tsection 303Z32(5)(b) (further detention of seized cryptoassets);usection 303Z34(4) and (5)(b)(i) (release of cryptoassets and cryptoasset-related items);vsection 303Z35(5) (crypto wallets);wsection 303Z41(2)(b) (forfeiture of cryptoassets);xsection 303Z42(10) (forfeiture of cryptoassets: supplementary);ysection 303Z44 (agreements about associated and joint property);zsection 303Z45(10) (associated and joint property: default of agreement);z1section 303Z46(2) (continuation of crypto wallet freezing order pending appeal);z2section 303Z47(1) (sections 303Z41 to 303Z45: appeals);z3section 303Z57(7)(b) (detained cryptoassets: detention of proceeds of conversion);z4section 303Z58(6)(b) (frozen crypto wallets: detention of proceeds of conversion);z5section 303Z60(2) (forfeiture of converted cryptoassets);z6section 303Z61(1) (appeal against decision under section 303Z60). Restriction on performance of Director’s functions by police313. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Interpretation Obtaining and disposing of property3141References to a person disposing of his property include a reference—ato his disposing of a part of it, orbto his granting an interest in it,(or to both); and references to the property disposed of are to any property obtained on the disposal.2A person who makes a payment to another is to be treated as making a disposal of his property to the other, whatever form the payment takes.3Where a person’s property passes to another under a will or intestacy or by operation of law, it is to be treated as disposed of by him to the other.4A person is only to be treated as having obtained his property for value in a case where he gave unexecuted consideration if the consideration has become executed consideration. Northern Ireland courts315In relation to the practice and procedure of courts in Northern Ireland, expressions used in this Part are to be read in accordance with rules of court. General interpretation3161In this Part—“account forfeiture notice” (in Chapter 3B) has the meaning given by section 303Z9(3),“account freezing order” (in Chapter 3B) account forfeiture notice ” (in Chapter 3B) has the meaning given by section 303Z1(3)(a),“associated property” (in Chapter 2) has the meaning given by section 245,“bank” (in Chapter 3B) has the meaning given by section 303Z7,“building society” (in Chapter 3B) has the meaning given by section 303Z1(6),“cash” has the meaning given by section 289(6) or (7),“constable”, in relation to Northern Ireland, means a police officer within the meaning of the Police (Northern Ireland) Act 2000 (c. 32),“country” includes territory,“the court” (except in sections 253(2) and (3) and 262(2) and (3) and Chapters 3, 3A , 3B, 3C, 3D, 3E and 3F ) means the High Court or (in relation to proceedings in Scotland) the Court of Session, “cryptoasset” has the meaning given by section 303Z20; “crypto wallet” has the meaning given by section 303Z20; “dealing” with property includes disposing of it, taking possession of it or removing it from the United Kingdom, “the Department of Justice” means the Department of Justice in Northern Ireland; “electronic money institution” (in Chapter 3B) has the meaning given by section 303Z1(6),“enforcement authority”— in relation to England and Wales, means the Financial Conduct Authority, Her Majesty's Revenue and Customs, the National Crime Agency, the Director of Public Prosecutions ... or the Director of the Serious Fraud Office, in relation to Scotland, means the Scottish Ministers, in relation to Northern Ireland, means the Financial Conduct Authority, Her Majesty's Revenue and Customs, the National Crime Agency, the Director of the Serious Fraud Office or the Director of Public Prosecutions for Northern Ireland, “enforcement officer” (in Chapter 3B) has the meaning given by section 303Z1(6),“excepted joint owner” has the meaning given by section 270(4),“interest”, in relation to land—in the case of land in England and Wales or Northern Ireland, means any legal estate and any equitable interest or power,in the case of land in Scotland, means any estate, interest, servitude or other heritable right in or over land, including a heritable security,“interest”, in relation to property other than land, includes any right (including a right to possession of the property),“interim administration order” has the meaning given by section 256(2),“interim receiving order” has the meaning given by section 246(2), “justice of the peace”, in relation to Northern Ireland, means lay magistrate; “listed asset” (in Chapter 3A) has the meaning given by section 303B,“the minimum amount” (in Chapter 3) has the meaning given by section 303,“the minimum amount” (in Chapter 3B) has the meaning given by section 303Z8“the minimum value” (in Chapter 3A) has the meaning given by section 303Y,“part”, in relation to property, includes a portion,“payment institution” (in Chapter 3B) has the meaning given by section 303Z1(6), “PPO receiver” has the meaning given by section 255G(2); “premises” has the same meaning as in the Police and Criminal Evidence Act 1984 (c. 60), “prohibitory property order” has the meaning given by section 255A(2); “property freezing order” has the meaning given by section 245A(2); “property obtained through unlawful conduct” has the meaning given by section 242,“recoverable property” is to be read in accordance with sections 304 to 310,“recovery order” means an order made under section 266,“relevant court” has the meaning given by section 303Z1(6),“relevant financial institution” (in Chapter 3B) has the meaning given by section 303Z1(6),“relevant officer” (in Chapter 3A) has the meaning given by section 303C(9),“respondent” means—where proceedings are brought by the enforcement authority by virtue of Chapter 2, the person against whom the proceedings are brought,where no such proceedings have been brought but the enforcement authority has applied for a property freezing order, an interim receiving order, a prohibitory property order or an interim administration order, the person against whom he intends to bring such proceedings,“senior officer” (in Chapter 3B) has the meaning given by section 303Z2(4),“share”, in relation to an excepted joint owner, has the meaning given by section 270(4),“unlawful conduct” has the meaning given by section 241,“value” means market value.2The following provisions apply for the purposes of this Part.3For the purpose of deciding whether or not property was recoverable at any time (including times before commencement), it is to be assumed that this Part was in force at that and any other relevant time.4Property is all property wherever situated and includes—amoney,ball forms of property, real or personal, heritable or moveable,cthings in action and other intangible or incorporeal property.5Any reference to a person’s property (whether expressed as a reference to the property he holds or otherwise) is to be read as follows.6In relation to land, it is a reference to any interest which he holds in the land.7In relation to property other than land, it is a reference—ato the property (if it belongs to him), orbto any other interest which he holds in the property.8References to the satisfaction of the enforcement authority’s right to recover property obtained through unlawful conduct are to be read in accordance with section 279.8AIn relation to an order in England and Wales or Northern Ireland which is a recovery order, a property freezing order, an interim receiving order or an order under section 276, references to the enforcement authority are, unless the context otherwise requires, references to the enforcement authority which is seeking, or (as the case may be) has obtained, the order.8BAn enforcement authority in relation to a part of the United Kingdom may take proceedings there for an order under Chapter 2 of this Part in respect of any property or person, whether or not the property or person is (or is domiciled, resident or present) in that part of the United Kingdom.9Proceedings against any person for an offence are concluded when—athe person is convicted or acquitted,bthe prosecution is discontinued or, in Scotland, the trial diet is deserted simpliciter, orcthe jury is discharged without a finding otherwise than in circumstances where the proceedings are continued without a jury.10References (in Chapter 3B) to an account being operated by or for a person are to be read in accordance with section 303Z1(3)(b).Part 6Revenue FunctionsGeneral functions <Substitution ChangeId="key-562dbe3e585421fc946a6198ac571525-1510235405826" CommentaryRef="key-562dbe3e585421fc946a6198ac571525">The National Crime Agency's</Substitution> general Revenue functions3171For the purposes of this section the qualifying condition is that the National Crime Agency has reasonable grounds to suspect that—aincome arising or a gain accruing to a person in respect of a chargeable period is chargeable to income tax or is a chargeable gain (as the case may be) and arises or accrues as a result of the person’s or another’s criminal conduct (whether wholly or partly and whether directly or indirectly), orba company is chargeable to corporation tax on its profits arising in respect of a chargeable period and the profits arise as a result of the company’s or another person’s criminal conduct (whether wholly or partly and whether directly or indirectly).2If the qualifying condition is satisfied the National Crime Agency may serve on the Commissioners of Inland Revenue (the Board) a notice which—aspecifies the person or the company (as the case may be) and the period, andbstates that the National Crime Agency intends to carry out, in relation to the person or the company (as the case may be) and in respect of the period, such of the general Revenue functions as are specified in the notice.3Service of a notice under subsection (2) vests in the National Crime Agency, in relation to the person or the company (as the case may be) and in respect of the period, such of the general Revenue functions as are specified in the notice; but this is subject to section 318.4 the National Crime Agency—amay at any time serve on the Board a notice of withdrawal of the notice under subsection (2);bmust serve such a notice of withdrawal on the Board if the qualifying condition ceases to be satisfied.5A notice under subsection (2) and a notice of withdrawal under subsection (4) may be in respect of one or more periods.6Service of a notice under subsection (4) divests the National Crime Agency of the functions concerned in relation to the person or the company (as the case may be) and in respect of the period or periods specified in the notice.7The vesting of a function in the National Crime Agency under this section does not divest the Board or an officer of the Board of the function.8If—aapart from this section the Board’s authorisation would be required for the exercise of a function, andbthe function is vested in the National Crime Agency under this section,the authorisation is not required in relation to the function as so vested.9It is immaterial whether a chargeable period or any part of it falls before or after the passing of this Act. Revenue functions regarding employment3181Subsection (2) applies if—a the National Crime Agency serves a notice or notices under section 317(2) in relation to a company and in respect of a period or periods, andbthe company is an employer.2The general Revenue functions vested in the National Crime Agency do not include functions relating to any requirement which—ais imposed on the company in its capacity as employer, andbrelates to a year of assessment which does not fall wholly within the period or periods.3Subsection (4) applies if—a the National Crime Agency serves a notice or notices under section 317(2) in relation to an individual and in respect of a year or years of assessment, andbthe individual is a self-employed earner.4The general Revenue functions vested in the National Crime Agency do not include functions relating to any liability to pay Class 2 contributions in respect of a period which does not fall wholly within the year or years of assessment.5In this section in its application to Great Britain—a“self-employed earner” has the meaning given by section 2(1)(b) of the Social Security Contributions and Benefits Act 1992 (c. 4);b“Class 2 contributions” must be construed in accordance with section 1(2)(c) of that Act.6In this section in its application to Northern Ireland—a“self-employed earner” has the meaning given by section 2(1)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);b“Class 2 contributions” must be construed in accordance with section 1(2)(c) of that Act. Source of income3191For the purpose of the exercise by the National Crime Agency of any function vested in it by virtue of this Part it is immaterial that the National Crime Agency cannot identify a source for any income.2An assessment made by the National Crime Agency under section 29 of the Taxes Management Act 1970 (c. 9) (assessment where loss of tax discovered) in respect of income charged to tax under Chapter 8 of Part 5 of the Income Tax (Trading and Other Income) Act 2005 must not be reduced or quashed only because it does not specify (to any extent) the source of the income.3If the National Crime Agency serves on the Board a notice of withdrawal under section 317(4), any assessment made by the National Crime Agency under section 29 of the Taxes Management Act 1970 is invalid to the extent that it does not specify a source for the income.4Subsections (2) and (3) apply in respect of years of assessment whenever occurring. Appeals320. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Inheritance tax functions <Substitution ChangeId="key-2e8b1288101c397e3ec90f554abcc3d6-1510238053687" CommentaryRef="key-2e8b1288101c397e3ec90f554abcc3d6">The National Crime Agency's</Substitution> functions: transfers of value3211For the purposes of this section the qualifying condition is that the National Crime Agency has reasonable grounds to suspect that—athere has been a transfer of value within the meaning of the Inheritance Tax Act 1984 (c. 51), andbthe value transferred by the transfer of value is attributable (in whole or part) to criminal property.2If the qualifying condition is satisfied the National Crime Agency may serve on the Board a notice which—aspecifies the transfer of value, andbstates that the National Crime Agency intends to carry out the Revenue inheritance tax functions in relation to the transfer.3Service of a notice under subsection (2) vests in the National Crime Agency the Revenue inheritance tax functions in relation to the transfer.4 the National Crime Agency—amay at any time serve on the Board a notice of withdrawal of the notice under subsection (2);bmust serve such a notice of withdrawal on the Board if the qualifying condition ceases to be satisfied.5Service of a notice under subsection (4) divests the National Crime Agency of the Revenue inheritance tax functions in relation to the transfer.6The vesting of a function in the National Crime Agency under this section does not divest the Board or an officer of the Board of the function.7It is immaterial whether a transfer of value is suspected to have occurred before or after the passing of this Act. <Substitution ChangeId="key-af68dafcccc302cc732016404eca1cce-1510238341130" CommentaryRef="key-af68dafcccc302cc732016404eca1cce">The National Crime Agency's</Substitution> functions: certain settlements3221For the purposes of this section the qualifying condition is that the National Crime Agency has reasonable grounds to suspect that—aall or part of the property comprised in a settlement is relevant property for the purposes of Chapter 3 of Part 3 of the Inheritance Tax Act 1984 (settlements without interest in possession), andbthe relevant property is (in whole or part) criminal property.2If the qualifying condition is satisfied the National Crime Agency may serve on the Board a notice which—aspecifies the settlement concerned,bstates that the National Crime Agency intends to carry out the Revenue inheritance tax functions in relation to the settlement, andcstates the period for which the National Crime Agency intends to carry them out.3Service of a notice under subsection (2) vests in the National Crime Agency the Revenue inheritance tax functions in relation to the settlement for the period.4 the National Crime Agency—amay at any time serve on the Board a notice of withdrawal of the notice under subsection (2);bmust serve such a notice of withdrawal on the Board if the qualifying condition ceases to be satisfied.5Service of a notice under subsection (4) divests the National Crime Agency of the Revenue inheritance tax functions in relation to the settlement for the period.6The vesting of a function in the National Crime Agency under this section does not divest the Board or an officer of the Board of the function.7It is immaterial whether the settlement is commenced or a charge to tax arises or a period or any part of it falls before or after the passing of this Act.General Functions3231The general Revenue functions are such of the functions vested in the Board or in an officer of the Board as relate to any of the following matters—aincome tax;bcapital gains tax;ccorporation tax;dnational insurance contributions;estatutory sick pay;fstatutory maternity pay;g... statutory paternity pay;ga. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .hstatutory adoption pay;hastatutory shared parental pay;hbstatutory parental bereavement pay;hcstatutory neonatal care pay;istudent loans.2The Revenue inheritance tax functions are such functions vested in the Board or in an officer of the Board as relate to inheritance tax.3But the general Revenue functions and the Revenue inheritance tax functions do not include any of the following functions—afunctions relating to the making of subordinate legislation (within the meaning given by section 21(1) of the Interpretation Act 1978 (c. 30));bthe function of the prosecution of offences;cthe function of authorising an officer for the purposes of section 20BA of the Taxes Management Act 1970 (c. 9) (orders for delivery of documents);dthe function of giving information under that section;e. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4For the purposes of this section in its application to Great Britain—anational insurance contributions are contributions payable under Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4);b“statutory sick pay” must be construed in accordance with section 151(1) of that Act;c“statutory maternity pay” must be construed in accordance with section 164(1) of that Act;d “statutory paternity pay” must be construed in accordance with sections 171ZA and 171ZB of that Act;da. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .e“statutory adoption pay” must be construed in accordance with section 171ZL of that Act;eastatutory shared parental pay” must be construed in accordance with sections 171ZU and 171ZV of that Act;eb“statutory parental bereavement pay” must be construed in accordance with section 171ZZ6 of that Act;ec“statutory neonatal care pay” must be construed in accordance with section 171ZZ16 of that Act;f“student loans” must be construed in accordance with the Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944).5For the purposes of this section in its application to Northern Ireland—anational insurance contributions are contributions payable under Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);b“statutory sick pay” must be construed in accordance with section 147(1) of that Act;c“statutory maternity pay” must be construed in accordance with section 160(1) of that Act;dstatutory paternity pay must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZA of the Social Security Contributions and Benefits Act 1992;e“statutory adoption pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZB of that Act;eastatutory shared parental pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZC of that Act;eb“statutory parental bereavement pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZD of that Act;ec“statutory neonatal care pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZE of that Act;f“student loans” must be construed in accordance with the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121). Exercise of Revenue functions3241This section applies in relation to the exercise by the National Crime Agency of—ageneral Revenue functions;bRevenue inheritance tax functions.2 Section 2B(2) does not apply.3 the National Crime Agency must apply—aany interpretation of the law which has been published by the Board;bany concession which has been published by the Board and which is available generally to any person falling within its terms.4 the National Crime Agency must also take account of any material published by the Board which does not fall within subsection (3).5 the National Crime Agency must provide the Board with such documents and information as the Board consider appropriate.6“Concession” includes any practice, interpretation or other statement in the nature of a concession. Declarations3251. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2Every National Crime Agency officer who is assigned to carry out any function of the National Crime Agency under this Part must, as soon as practicable after being so assigned, make a declaration in the form set out in Schedule 8 before a person nominated by the Director General of the National Crime Agency for the purpose. Interpretation3261Criminal conduct is conduct which—aconstitutes an offence in any part of the United Kingdom, orbwould constitute an offence in any part of the United Kingdom if it occurred there.2But criminal conduct does not include conduct constituting an offence relating to a matter under the care and management of the Board.3In applying subsection (1) it is immaterial whether conduct occurred before or after the passing of this Act.4Property is criminal property if it constitutes a person’s benefit from criminal conduct or it represents such a benefit (in whole or part and whether directly or indirectly); and it is immaterial—awho carried out the conduct;bwho benefited from it.5A person benefits from conduct if he obtains property as a result of or in connection with the conduct.6If a person obtains a pecuniary advantage as a result of or in connection with conduct, he is to be taken to obtain as a result of or in connection with the conduct a sum of money equal to the value of the pecuniary advantage.7References to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained in both that connection and some other.8If a person benefits from conduct his benefit is the property obtained as a result of or in connection with the conduct.9Property is all property wherever situated and includes—amoney;ball forms of property, real or personal, heritable or moveable;cthings in action and other intangible or incorporeal property.10The following rules apply in relation to property—aproperty is obtained by a person if he obtains an interest in it;breferences to an interest, in relation to land in England and Wales or Northern Ireland, are to any legal estate or equitable interest or power;creferences to an interest, in relation to land in Scotland, are to any estate, interest, servitude or other heritable right in or over land, including a heritable security;dreferences to an interest, in relation to property other than land, include references to a right (including a right to possession).11Any reference to an officer of the Board includes a reference to—aa collector of taxes;ban inspector of taxes.12Expressions used in this Part and in the Taxes Acts have the same meaning as in the Taxes Acts (within the meaning given by section 118 of the Taxes Management Act 1970 (c. 9)).13This section applies for the purposes of this Part.Part 7Money LaunderingOffences<CommentaryRef Ref="key-ab8d591eb66fe915fb3e58427c0f1106"/> Concealing etc3271A person commits an offence if he—aconceals criminal property;bdisguises criminal property;cconverts criminal property;dtransfers criminal property;eremoves criminal property from England and Wales or from Scotland or from Northern Ireland.2But a person does not commit such an offence if—ahe makes an authorised disclosure under section 338 and (if the disclosure is made before he does the act mentioned in subsection (1)) he has the appropriate consent;bhe intended to make such a disclosure but had a reasonable excuse for not doing so;cthe act he does is done in carrying out a function he has relating to the enforcement of any provision of this Act or of any other enactment relating to criminal conduct or benefit from criminal conduct.2ANor does a person commit an offence under subsection (1) if—ahe knows, or believes on reasonable grounds, that the relevant criminal conduct occurred in a particular country or territory outside the United Kingdom, andbthe relevant criminal conduct—iwas not, at the time it occurred, unlawful under the criminal law then applying in that country or territory, andiiis not of a description prescribed by an order made by the Secretary of State.2B In subsection (2A) “ the relevant criminal conduct ” is the criminal conduct by reference to which the property concerned is criminal property. 2CA deposit-taking body , electronic money institution or payment institution that does an act mentioned in paragraph (c) or (d) of subsection (1) does not commit an offence under that subsection if—ait does the act in operating an account maintained with it, andbthe value of the criminal property concerned is less than the threshold amount determined under section 339A for the act.2DA person (“P”) who does an act mentioned in paragraph (c) or (d) of subsection (1) does not commit an offence under that subsection if—aP is carrying on business in the regulated sector that is not excluded business,bP does the act, in the course of that business—iin transferring or handing over to a customer or client money or other property of, or owing to, the customer or client, andiifor the purposes of the termination of P’s business relationship with the customer or client,cthe total value of the criminal property so transferred or handed over to the customer or client by P for those purposes is less than the threshold amount determined under section 339A for the act, anddbefore the act is done, P has complied with the customer due diligence duties.2EFor the purposes of subsection (2D)—abusiness is “excluded” if it is of a description specified in regulations made by the Secretary of State for the purposes of this paragraph;ba reference to property being transferred or handed over to the customer or client includes a reference to property being transferred or handed over to another person at the direction of the customer or client;c“customer due diligence duties” means all duties imposed on P in relation to the customer or client by regulation 28(2), (3), (3A), (4), (8) or (10) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (S.I. 2017/692) (customer due diligence measures).2FA person (“P”) who does an act mentioned in paragraph (c), (d) or (e) of subsection (1) does not commit an offence under that subsection if—aP is carrying on business in the regulated sector,bP does the act in the course of that business, on behalf of a customer or client, in operating an account or accounts maintained with P or in connection with holding any property for the customer or client,cat the time of the act, P knows or suspects that part but not all of the funds in the account or accounts, or of the property so held, is criminal property (“the relevant criminal property”),dit is not possible, at the time the act takes place, to identify the part of the funds or property that is the relevant criminal property, andethe value of the funds in the account or accounts, or of the property so held, is not, as a direct or indirect result of the act, less than the value of the relevant criminal property at the time of the act.2GWhere subsection (2F) applies—aif P does the act in operating an account or accounts, the funds in the account or accounts immediately after the act are assumed to include the relevant criminal property, andbif P does the act in connection with holding any property for the customer or client, such of that property as is held by P immediately after the act is assumed to include the relevant criminal property.3Concealing or disguising criminal property includes concealing or disguising its nature, source, location, disposition, movement or ownership or any rights with respect to it.<CommentaryRef Ref="key-ab8d591eb66fe915fb3e58427c0f1106"/> Arrangements3281A person commits an offence if he enters into or becomes concerned in an arrangement which he knows or suspects facilitates (by whatever means) the acquisition, retention, use or control of criminal property by or on behalf of another person.2But a person does not commit such an offence if—ahe makes an authorised disclosure under section 338 and (if the disclosure is made before he does the act mentioned in subsection (1)) he has the appropriate consent;bhe intended to make such a disclosure but had a reasonable excuse for not doing so;cthe act he does is done in carrying out a function he has relating to the enforcement of any provision of this Act or of any other enactment relating to criminal conduct or benefit from criminal conduct.3Nor does a person commit an offence under subsection (1) if—ahe knows, or believes on reasonable grounds, that the relevant criminal conduct occurred in a particular country or territory outside the United Kingdom, andbthe relevant criminal conduct—iwas not, at the time it occurred, unlawful under the criminal law then applying in that country or territory, andiiis not of a description prescribed by an order made by the Secretary of State.4 In subsection (3) “ the relevant criminal conduct ” is the criminal conduct by reference to which the property concerned is criminal property. 5A deposit-taking body , electronic money institution or payment institution that does an act mentioned in subsection (1) does not commit an offence under that subsection if—ait does the act in operating an account maintained with it, andbthe arrangement facilitates the acquisition, retention, use or control of criminal property of a value that is less than the threshold amount determined under section 339A for the act.6A person (“P”) who does an act mentioned in subsection (1) does not commit an offence under that subsection if—aP is carrying on business in the regulated sector that is not excluded business,bP does the act, in the course of that business—iin transferring or handing over to a customer or client money or other property of, or owing to, the customer or client, andiifor the purposes of the termination of P’s business relationship with the customer or client,cthe total value of the criminal property so transferred or handed over to the customer or client by P for those purposes is less than the threshold amount determined under section 339A for the act, anddbefore the act is done, P has complied with the customer due diligence duties.7For the purposes of subsection (6)—abusiness is “excluded” if it is of a description specified in regulations made by the Secretary of State for the purposes of this subsection;ba reference to property being transferred or handed over to the customer or client includes a reference to property being transferred or handed over to another person at the direction of the customer or client;c“customer due diligence duties” means all duties imposed on P in relation to the customer or client by regulation 28(2), (3), (3A), (4), (8) or (10) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (S.I. 2017/692) (customer due diligence measures).8A person (“P”) who does an act mentioned in subsection (1) does not commit an offence under that subsection if—aP is carrying on business in the regulated sector,bP does the act in the course of that business, on behalf of a customer or client, in operating an account or accounts maintained with P or in connection with holding any property for the customer or client,cat the time of the act, P knows or suspects that part but not all of the funds in the account or accounts, or of the property so held, is criminal property (“the relevant criminal property”),dit is not possible, at the time the act takes place, to identify the part of the funds or property that is the relevant criminal property, andethe value of the funds in the account or accounts, or of the property so held, is not, as a direct or indirect result of the act, less than the value of the relevant criminal property at the time of the act.9Where subsection (8) applies—aif P does the act in operating an account or accounts, the funds in the account or accounts immediately after the act are assumed to include the relevant criminal property, andbif P does the act in connection with holding any property for the customer or client, such of that property as is held by P immediately after the act is assumed to include the relevant criminal property.<CommentaryRef Ref="key-ab8d591eb66fe915fb3e58427c0f1106"/> Acquisition, use and possession3291A person commits an offence if he—aacquires criminal property;buses criminal property;chas possession of criminal property.2But a person does not commit such an offence if—ahe makes an authorised disclosure under section 338 and (if the disclosure is made before he does the act mentioned in subsection (1)) he has the appropriate consent;bhe intended to make such a disclosure but had a reasonable excuse for not doing so;che acquired or used or had possession of the property for adequate consideration;dthe act he does is done in carrying out a function he has relating to the enforcement of any provision of this Act or of any other enactment relating to criminal conduct or benefit from criminal conduct.2ANor does a person commit an offence under subsection (1) if—ahe knows, or believes on reasonable grounds, that the relevant criminal conduct occurred in a particular country or territory outside the United Kingdom, andbthe relevant criminal conduct—iwas not, at the time it occurred, unlawful under the criminal law then applying in that country or territory, andiiis not of a description prescribed by an order made by the Secretary of State.2B In subsection (2A) “ the relevant criminal conduct ” is the criminal conduct by reference to which the property concerned is criminal property. 2CA deposit-taking body , electronic money institution or payment institution that does an act mentioned in subsection (1) does not commit an offence under that subsection if—ait does the act in operating an account maintained with it, andbthe value of the criminal property concerned is less than the threshold amount determined under section 339A for the act.2DA person (“P”) who does an act mentioned in subsection (1) does not commit an offence under that subsection if—aP is carrying on business in the regulated sector that is not excluded business,bP does the act, in the course of that business—iin transferring or handing over to the customer or client property of, or owing to, a customer or client, andiifor the purposes of the termination of P’s business relationship with the customer or client,cthe total value of the criminal property so transferred or handed over to the customer or client by P for those purposes is less than the threshold amount determined under section 339A for the act, anddbefore the act is done, P has complied with the customer due diligence duties.2EFor the purposes of subsection (2D)—abusiness is “excluded” if it is of a description specified in regulations made by the Secretary of State for the purposes of this subsection;ba reference to property being transferred or handed over to the customer or client includes a reference to property being transferred or handed over to another person at the direction of the customer or client;c“customer due diligence duties” means all duties imposed on P in relation to the customer or client by regulation 28(2), (3), (3A), (4), (8) or (10) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (S.I. 2017/692) (customer due diligence measures).2FA person (“P”) who does an act mentioned in subsection (1) does not commit an offence under that subsection if—aP is carrying on business in the regulated sector,bP does the act in the course of that business, on behalf of a customer or client, in operating an account or accounts maintained with P or in connection with holding any property for the customer or client,cat the time of the act, P knows or suspects that part but not all of the funds in the account or accounts, or of the property so held, is criminal property (“the relevant criminal property”),dit is not possible, at the time the act takes place, to identify the part of the funds or property that is the relevant criminal property, andethe value of the funds in the account or accounts, or of the property so held, is not, as a direct or indirect result of the act, less than the value of the relevant criminal property at the time of the act.2GWhere subsection (2F) applies—aif P does the act in operating an account or accounts, the funds in the account or accounts immediately after the act are assumed to include the relevant criminal property, andbif P does the act in connection with holding any property for the customer or client, such of that property as is held by P immediately after the act is assumed to include the relevant criminal property.3For the purposes of this section—aa person acquires property for inadequate consideration if the value of the consideration is significantly less than the value of the property;ba person uses or has possession of property for inadequate consideration if the value of the consideration is significantly less than the value of the use or possession;cthe provision by a person of goods or services which he knows or suspects may help another to carry out criminal conduct is not consideration.<CommentaryRef Ref="key-ab8d591eb66fe915fb3e58427c0f1106"/> Failure to disclose: regulated sector3301A person commits an offence if the conditions in subsections (2) to (4) are satisfied.2The first condition is that he—aknows or suspects, orbhas reasonable grounds for knowing or suspecting,that another person is engaged in money laundering.3The second condition is that the information or other matter—aon which his knowledge or suspicion is based, orbwhich gives reasonable grounds for such knowledge or suspicion,came to him in the course of a business in the regulated sector.3AThe third condition is—athat he can identify the other person mentioned in subsection (2) or the whereabouts of any of the laundered property, orbthat he believes, or it is reasonable to expect him to believe, that the information or other matter mentioned in subsection (3) will or may assist in identifying that other person or the whereabouts of any of the laundered property.4The fourth condition is that he does not make the required disclosure to—aa nominated officer, orba person authorised for the purposes of this Part by the Director General of the National Crime Agency,as soon as is practicable after the information or other matter mentioned in subsection (3) comes to him.5The required disclosure is a disclosure of—athe identity of the other person mentioned in subsection (2), if he knows it,bthe whereabouts of the laundered property, so far as he knows it, andcthe information or other matter mentioned in subsection (3).5AThe laundered property is the property forming the subject-matter of the money laundering that he knows or suspects, or has reasonable grounds for knowing or suspecting, that other person to be engaged in.6But he does not commit an offence under this section if—ahe has a reasonable excuse for not making the required disclosure,bhe is a professional legal adviser or ... relevant professional adviser and—iif he knows either of the things mentioned in subsection (5)(a) and (b), he knows the thing because of information or other matter that came to him in privileged circumstances, oriithe information or other matter mentioned in subsection (3) came to him in privileged circumstances, orcsubsection (7) or (7B) applies to him.7This subsection applies to a person if—ahe does not know or suspect that another person is engaged in money laundering, andbhe has not been provided by his employer with such training as is specified by the Secretary of State by order for the purposes of this section.7BThis subsection applies to a person if—ahe is employed by, or is in partnership with, a professional legal adviser or a relevant professional adviser to provide the adviser with assistance or support,bthe information or other matter mentioned in subsection (3) comes to the person in connection with the provision of such assistance or support, andcthe information or other matter came to the adviser in privileged circumstances.7CNor does a person commit an offence under this section if—ahe knows, or believes on reasonable grounds, that the money laundering is occurring in a particular country or territory outside the United Kingdom, andbthe money laundering—iis not unlawful under the criminal law applying in that country or territory, andiiis not of a description prescribed in an order made by the Secretary of State.7DNor does a person commit an offence under this section if—athe information or other matter mentioned in subsection (3) consists of or includes information that was obtained only in consequence of the carrying out of a status check under section 40 of the Immigration Act 2014 or an immigration check under section 40A of that Act or both, andbbut for the information so obtained the person would not have reasonable grounds for knowing or suspecting that another person is engaged in money laundering.7ENor does a person commit an offence under this section if—athe information or other matter mentioned in subsection (3) consists of or includes information that was obtained only in consequence of complying with an eligibility verification notice given to the person under paragraph 1(1) of Schedule 3B to the Social Security Administration Act 1992, andbbut for the information so obtained the person would not know or suspect, or have reasonable grounds for knowing or suspecting, that another person is engaged in money laundering.8In deciding whether a person committed an offence under this section the court must consider whether he followed any relevant guidance which was at the time concerned—aissued by a supervisory authority or any other appropriate body,bapproved by the Treasury, andcpublished in a manner it approved as appropriate in its opinion to bring the guidance to the attention of persons likely to be affected by it.9A disclosure to a nominated officer is a disclosure which—ais made to a person nominated by the alleged offender’s employer to receive disclosures under this section, andbis made in the course of the alleged offender’s employment ....9ABut a disclosure which satisfies paragraphs (a) and (b) of subsection (9) is not to be taken as a disclosure to a nominated officer if the person making the disclosure—ais a professional legal adviseror ... relevant professional adviser,bmakes it for the purpose of obtaining advice about making a disclosure under this section, andcdoes not intend it to be a disclosure under this section.10Information or other matter comes to a professional legal adviser or ... relevant professional adviser in privileged circumstances if it is communicated or given to him—aby (or by a representative of) a client of his in connection with the giving by the adviser of legal advice to the client,bby (or by a representative of) a person seeking legal advice from the adviser, orcby a person in connection with legal proceedings or contemplated legal proceedings.11But subsection (10) does not apply to information or other matter which is communicated or given with the intention of furthering a criminal purpose.12Schedule 9 has effect for the purpose of determining what is—aa business in the regulated sector;ba supervisory authority.13An appropriate body is any body which regulates or is representative of any trade, profession, business or employment carried on by the alleged offender.14A relevant professional adviser is an accountant, auditor or tax adviser who is a member of a professional body which is established for accountants, auditors or tax advisers (as the case may be) and which makes provision for—atesting the competence of those seeking admission to membership of such a body as a condition for such admission; andbimposing and maintaining professional and ethical standards for its members, as well as imposing sanctions for non-compliance with those standards.<CommentaryRef Ref="key-ab8d591eb66fe915fb3e58427c0f1106"/> Failure to disclose: nominated officers in the regulated sector3311A person nominated to receive disclosures under section 330 commits an offence if the conditions in subsections (2) to (4) are satisfied.2The first condition is that he—aknows or suspects, orbhas reasonable grounds for knowing or suspecting,that another person is engaged in money laundering.3The second condition is that the information or other matter—aon which his knowledge or suspicion is based, orbwhich gives reasonable grounds for such knowledge or suspicion,came to him in consequence of a disclosure made under section 330.3AThe third condition is—athat he knows the identity of the other person mentioned in subsection (2), or the whereabouts of any of the laundered property, in consequence of a disclosure made under section 330,bthat that other person, or the whereabouts of any of the laundered property, can be identified from the information or other matter mentioned in subsection (3), orcthat he believes, or it is reasonable to expect him to believe, that the information or other matter will or may assist in identifying that other person or the whereabouts of any of the laundered property.4The fourth condition is that he does not make the required disclosure to a person authorised for the purposes of this Part by the Director General of the National Crime Agency as soon as is practicable after the information or other matter mentioned in subsection (3) comes to him.5The required disclosure is a disclosure of—athe identity of the other person mentioned in subsection (2), if disclosed to him under section 330,bthe whereabouts of the laundered property, so far as disclosed to him under section 330, andcthe information or other matter mentioned in subsection (3).5AThe laundered property is the property forming the subject-matter of the money laundering that he knows or suspects, or has reasonable grounds for knowing or suspecting, that other person to be engaged in.6But he does not commit an offence under this section if he has a reasonable excuse for not making the required disclosure.6ANor does a person commit an offence under this section if—ahe knows, or believes on reasonable grounds, that the money laundering is occurring in a particular country or territory outside the United Kingdom, andbthe money laundering—iis not unlawful under the criminal law applying in that country or territory, andiiis not of a description prescribed in an order made by the Secretary of State.6BNor does a person commit an offence under this section if—athe information or other matter disclosed to the person under section 330 consists of or includes information that was obtained only in consequence of the carrying out of a status check under section 40 of the Immigration Act 2014 or an immigration check under section 40A of that Act or both, andbbut for the information so obtained the person would not have reasonable grounds for knowing or suspecting that another person is engaged in money laundering.6CNor does a person commit an offence under this section if—athe information or other matter mentioned in subsection (3) consists of or includes information that was obtained only in consequence of complying with an eligibility verification notice given to the person under paragraph 1(1) of Schedule 3B to the Social Security Administration Act 1992, andbbut for the information so obtained the person would not know or suspect, or have reasonable grounds for knowing or suspecting, that another person is engaged in money laundering.7In deciding whether a person committed an offence under this section the court must consider whether he followed any relevant guidance which was at the time concerned—aissued by a supervisory authority or any other appropriate body,bapproved by the Treasury, andcpublished in a manner it approved as appropriate in its opinion to bring the guidance to the attention of persons likely to be affected by it.8Schedule 9 has effect for the purpose of determining what is a supervisory authority.9An appropriate body is a body which regulates or is representative of a trade, profession, business or employment.<CommentaryRef Ref="key-ab8d591eb66fe915fb3e58427c0f1106"/> Failure to disclose: other nominated officers3321A person nominated to receive disclosures under section 337 or 338 commits an offence if the conditions in subsections (2) to (4) are satisfied.2The first condition is that he knows or suspects that another person is engaged in money laundering.3The second condition is that the information or other matter on which his knowledge or suspicion is based came to him in consequence of a disclosure made under the applicable section.3AThe third condition is—athat he knows the identity of the other person mentioned in subsection (2), or the whereabouts of any of the laundered property, in consequence of a disclosure made under the applicable section,bthat that other person, or the whereabouts of any of the laundered property, can be identified from the information or other matter mentioned in subsection (3), orcthat he believes, or it is reasonable to expect him to believe, that the information or other matter will or may assist in identifying that other person or the whereabouts of any of the laundered property.4The fourth condition is that he does not make the required disclosure to a person authorised for the purposes of this Part by the Director General of the National Crime Agency as soon as is practicable after the information or other matter mentioned in subsection (3) comes to him.5The required disclosure is a disclosure of—athe identity of the other person mentioned in subsection (2), if disclosed to him under the applicable section,bthe whereabouts of the laundered property, so far as disclosed to him under the applicable section, andcthe information or other matter mentioned in subsection (3).5AThe laundered property is the property forming the subject-matter of the money laundering that he knows or suspects that other person to be engaged in.5BThe applicable section is section 337 or, as the case may be, section 338.6But he does not commit an offence under this section if he has a reasonable excuse for not making the required disclosure.7Nor does a person commit an offence under this section if—ahe knows, or believes on reasonable grounds, that the money laundering is occurring in a particular country or territory outside the United Kingdom, andbthe money laundering—iis not unlawful under the criminal law applying in that country or territory, andiiis not of a description prescribed in an order made by the Secretary of State.<CommentaryRef Ref="key-ab8d591eb66fe915fb3e58427c0f1106"/> Tipping off333. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Addition ChangeId="key-6888bca757be8d743fd645a569d5cd95-1486638326403" CommentaryRef="key-6888bca757be8d743fd645a569d5cd95">Tipping off: regulated sector</Addition>333A1A person commits an offence if—athe person discloses any matter within subsection (2);bthe disclosure is likely to prejudice any investigation that might be conducted following the disclosure referred to in that subsection; andcthe information on which the disclosure is based came to the person in the course of a business in the regulated sector.2The matters are that the person or another person has made a disclosure under this Part—ato a constable,bto an officer of Revenue and Customs,cto a nominated officer, ordto a National Crime Agency officer authorised for the purposes of this Part by the Director General of that Agency,of information that came to that person in the course of a business in the regulated sector.3A person commits an offence if—athe person discloses that an investigation into allegations that an offence under this Part has been committed is being contemplated or is being carried out;bthe disclosure is likely to prejudice that investigation; andcthe information on which the disclosure is based came to the person in the course of a business in the regulated sector.4A person guilty of an offence under this section is liable—aon summary conviction to imprisonment for a term not exceeding three months, or to a fine not exceeding level 5 on the standard scale, or to both;bon conviction on indictment to imprisonment for a term not exceeding two years, or to a fine, or to both.5This section is subject to—a section 333B (disclosures within an undertaking or group etc), b section 333C (other permitted disclosures between institutions etc), and c section 333D (other permitted disclosures etc).<Addition ChangeId="key-6888bca757be8d743fd645a569d5cd95-1486638326403" CommentaryRef="key-6888bca757be8d743fd645a569d5cd95"> Disclosures within an undertaking or group </Addition><Addition ChangeId="key-6888bca757be8d743fd645a569d5cd95-1486638326403" CommentaryRef="key-6888bca757be8d743fd645a569d5cd95">etc</Addition> 333B1An employee, officer or partner of an undertaking does not commit an offence under section 333A if the disclosure is to an employee, officer or partner of the same undertaking.2A person does not commit an offence under section 333A in respect of a disclosure by a credit institution or a financial institution if—athe disclosure is to a credit institution or a financial institution,b the institution to whom the disclosure is made is situated in the United Kingdom or an EEA state or in a country or territory imposing equivalent money laundering requirements, and cboth the institution making the disclosure and the institution to whom it is made belong to the same group.3 In subsection (2) “group” has the same meaning as in Directive 2002/87/ EC of the European Parliament and of the Council of 16 th December 2002 on the supplementary supervision of credit institutions, insurance undertakings and investment firms in a financial conglomerate. 4A professional legal adviser or a relevant professional adviser does not commit an offence under section 333A if—athe disclosure is to professional legal adviser or a relevant professional adviser,b both the person making the disclosure and the person to whom it is made carry on business in the United Kingdom or an EEA state or in a country or territory imposing equivalent money laundering requirements, and cthose persons perform their professional activities within different undertakings that share common ownership, management or control.<Addition ChangeId="key-6888bca757be8d743fd645a569d5cd95-1486638326403" CommentaryRef="key-6888bca757be8d743fd645a569d5cd95"> Other permitted disclosures between institutions </Addition><Addition ChangeId="key-6888bca757be8d743fd645a569d5cd95-1486638326403" CommentaryRef="key-6888bca757be8d743fd645a569d5cd95">etc</Addition> 333C1This section applies to a disclosure—aby a credit institution to another credit institution,bby a financial institution to another financial institution,cby a professional legal adviser to another professional legal adviser, ordby a relevant professional adviser of a particular kind to another relevant professional adviser of the same kind.2A person does not commit an offence under section 333A in respect of a disclosure to which this section applies if—athe disclosure relates to—ia client or former client of the institution or adviser making the disclosure and the institution or adviser to whom it is made,iia transaction involving them both, oriiithe provision of a service involving them both;bthe disclosure is for the purpose only of preventing an offence under this Part of this Act;c the institution or adviser to whom the disclosure is made is situated in the United Kingdom or an EEA state or in a country or territory imposing equivalent money laundering requirements; and dthe institution or adviser making the disclosure and the institution or adviser to whom it is made are subject to equivalent duties of professional confidentiality and the protection of personal data (within the meaning of Parts 5 to 7 of the Data Protection Act 2018 (see section 3(2) and (14) of that Act)).<Addition ChangeId="key-6888bca757be8d743fd645a569d5cd95-1486638326403" CommentaryRef="key-6888bca757be8d743fd645a569d5cd95"> Other permitted disclosures </Addition><Addition ChangeId="key-6888bca757be8d743fd645a569d5cd95-1486638326403" CommentaryRef="key-6888bca757be8d743fd645a569d5cd95">etc</Addition> 333D1A person does not commit an offence under section 333A if the disclosure is—a to the authority that is the supervisory authority for that person by virtue of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017; ...aafor the purposes of proceedings under section 336A (power of court to extend moratorium period);abmade in good faith by virtue of section 339ZB (disclosures within the regulated sector); orbfor the purpose of—ithe detection, investigation or prosecution of a criminal offence (whether in the United Kingdom or elsewhere),iian investigation under this Act, oriiithe enforcement of any order of a court under this Act.1AWhere an application is made to extend a moratorium period under section 336A, a person does not commit an offence under section 333A if—athe disclosure is made to a customer or client of the person,bthe customer or client appears to the person making the disclosure to have an interest in the relevant property, andcthe disclosure contains only such information as is necessary for the purposes of notifying the customer or client that the application under section 336A has been made.“Moratorium period” and “relevant property” have the meanings given in section 336D.2A professional legal adviser or a relevant professional adviser does not commit an offence under section 333A if the disclosure—ais to the adviser’s client, andbis made for the purpose of dissuading the client from engaging in conduct amounting to an offence.3A person does not commit an offence under section 333A(1) if the person does not know or suspect that the disclosure is likely to have the effect mentioned in section 333A(1)(b).4A person does not commit an offence under section 333A(3) if the person does not know or suspect that the disclosure is likely to have the effect mentioned in section 333A(3)(b).<Addition ChangeId="key-6888bca757be8d743fd645a569d5cd95-1486638326403" CommentaryRef="key-6888bca757be8d743fd645a569d5cd95">Interpretation of sections 333A to 333D</Addition>333E1For the purposes of sections 333A to 333D, Schedule 9 has effect for determining—awhat is a business in the regulated sector, andbwhat is a supervisory authority.2In those sections—“credit institution” has the same meaning as in Schedule 9;“financial institution” means an undertaking that carries on a business in the regulated sector by virtue of any of paragraphs (b) to (i) of paragraph 1(1) of that Schedule.3References in those sections to a disclosure by or to a credit institution or a financial institution include disclosure by or to an employee, officer or partner of the institution acting on its behalf.4For the purposes of those sections a country or territory imposes "equivalent money laundering requirements" if it imposes requirements equivalent to those laid down in Directive 2015/849/EU of the Council of 20th May 2015 on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing, as amended by Directive 2018/843 of the European Parliament and of the Council of 30th May 2018.5In those sections “relevant professional adviser” means an accountant, auditor or tax adviser who is a member of a professional body which is established for accountants, auditors or tax advisers (as the case may be) and which makes provision for—atesting the competence of those seeking admission to membership of such a body as a condition for such admission; andbimposing and maintaining professional and ethical standards for its members, as well as imposing sanctions for non-compliance with those standards.<CommentaryRef Ref="key-ab8d591eb66fe915fb3e58427c0f1106"/> Penalties3341A person guilty of an offence under section 327, 328 or 329 is liable—aon summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both, orbon conviction on indictment, to imprisonment for a term not exceeding 14 years or to a fine or to both.2A person guilty of an offence under section 330, 331or 332 is liable—aon summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both, orbon conviction on indictment, to imprisonment for a term not exceeding five years or to a fine or to both.3A person guilty of an offence under section 339(1A) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.Consent Appropriate consent3351The appropriate consent is—athe consent of a nominated officer to do a prohibited act if an authorised disclosure is made to the nominated officer;bthe consent of a constable to do a prohibited act if an authorised disclosure is made to a constable;cthe consent of a customs officer to do a prohibited act if an authorised disclosure is made to a customs officer.2A person must be treated as having the appropriate consent if—ahe makes an authorised disclosure to a constable or a customs officer, andbthe condition in subsection (3) or the condition in subsection (4) is satisfied.3The condition is that before the end of the notice period he does not receive notice from a constable or customs officer that consent to the doing of the act is refused.4The condition is that—abefore the end of the notice period he receives notice from a constable or customs officer that consent to the doing of the act is refused, andbthe moratorium period has expired.5The notice period is the period of seven working days starting with the first working day after the person makes the disclosure.6The moratorium period is the period of 31 days starting with the day on which the person receives notice that consent to the doing of the act is refused.6ASubsection (6) is subject to—asection 336A, which enables the moratorium period to be extended by court order in accordance with that section, andbsection 336C, which provides for an automatic extension of the moratorium period in certain cases (period extended if it would otherwise end before determination of application or appeal proceedings etc).7A working day is a day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 (c. 80) in the part of the United Kingdom in which the person is when he makes the disclosure.8References to a prohibited act are to an act mentioned in section 327(1), 328(1) or 329(1) (as the case may be).8ASubsection (8) is subject to—asection 336A, which enables the moratorium period to be extended by court order in accordance with that section, andbsection 336C, which provides for an automatic extension of the moratorium period in certain cases (period extended if it would otherwise end before determination of application or appeal proceedings etc).9A nominated officer is a person nominated to receive disclosures under section 338.10Subsections (1) to (4) apply for the purposes of this Part.<CommentaryRef Ref="key-ab8d591eb66fe915fb3e58427c0f1106"/> Nominated officer: consent3361A nominated officer must not give the appropriate consent to the doing of a prohibited act unless the condition in subsection (2), the condition in subsection (3) or the condition in subsection (4) is satisfied.2The condition is that—ahe makes a disclosure that property is criminal property to a person authorised for the purposes of this Part by the Director General of the National Crime Agency, andbsuch a person gives consent to the doing of the act.3The condition is that—ahe makes a disclosure that property is criminal property to a person authorised for the purposes of this Part by the Director General of the National Crime Agency, andbbefore the end of the notice period he does not receive notice from such a person that consent to the doing of the act is refused.4The condition is that—ahe makes a disclosure that property is criminal property to a person authorised for the purposes of this Part by the Director General of the National Crime Agency,bbefore the end of the notice period he receives notice from such a person that consent to the doing of the act is refused, andcthe moratorium period has expired.5A person who is a nominated officer commits an offence if—ahe gives consent to a prohibited act in circumstances where none of the conditions in subsections (2), (3) and (4) is satisfied, andbhe knows or suspects that the act is a prohibited act.6A person guilty of such an offence is liable—aon summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both, orbon conviction on indictment, to imprisonment for a term not exceeding five years or to a fine or to both.7The notice period is the period of seven working days starting with the first working day after the nominated officer makes the disclosure.8The moratorium period is the period of 31 days starting with the day on which the nominated officer is given notice that consent to the doing of the act is refused.9A working day is a day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 (c. 80) in the part of the United Kingdom in which the nominated officer is when he gives the appropriate consent.10References to a prohibited act are to an act mentioned in section 327(1), 328(1) or 329(1) (as the case may be).11A nominated officer is a person nominated to receive disclosures under section 338.<Addition ChangeId="key-6f2a664479f7755c7ba977bd50723b45-1535910646579" CommentaryRef="key-0a3b2c6aed90d722a2dd1eefc58bbfa6">Power of court to extend the moratorium period</Addition>336A1The court may, on an application under this section, grant an extension of a moratorium period if satisfied that—aan investigation is being carried out in relation to a relevant disclosure (but has not been completed),bthe investigation is being conducted diligently and expeditiously,cfurther time is needed for conducting the investigation, anddit is reasonable in all the circumstances for the moratorium period to be extended.2An application under this section may be made only by a senior officer.3The application must be made before the moratorium period would otherwise end.4An extension of a moratorium period must end no later than 31 days beginning with the day after the day on which the period would otherwise end.5Where a moratorium period is extended by the court under this section, it may be further extended by the court (on one or more occasions) on the making of another application.6A moratorium period extended in accordance with subsection (2) or (4) of section 336C may also be further extended by the court on the making of an application under this section.7But the court may not grant a further extension of a moratorium period if the effect would be to extend the period by more than 186 days (in total) beginning with the day after the end of the 31 day period mentioned in section 335(6) or (as the case may be) section 336(8).8Subsections (1) to (4) apply to any further extension of a moratorium period as they apply to the first extension of the period under this section.9An application under this section may be made by an immigration officer only if the officer has reasonable grounds for suspecting that conduct constituting the prohibited act in relation to which the moratorium period in question applies—arelates to the entitlement of one or more persons who are not nationals of the United Kingdom to enter, transit across, or be in, the United Kingdom (including conduct which relates to conditions or other controls on any such entitlement), orbis undertaken for the purposes of, or otherwise in relation to, a relevant nationality enactment.10In subsection (9)—“prohibited act” has the meaning given by section 335(8) or (as the case may be) section 336(10);“relevant nationality enactment” means any enactment in—the British Nationality Act 1981,the Hong Kong Act 1985,the Hong Kong (War Wives and Widows) Act 1996,the British Nationality (Hong Kong) Act 1997,the British Overseas Territories Act 2002, oran instrument made under any of those Acts.<Addition ChangeId="key-6f2a664479f7755c7ba977bd50723b45-1535910646579" CommentaryRef="key-0a3b2c6aed90d722a2dd1eefc58bbfa6">Proceedings under section 336A: supplementary</Addition>336B1This section applies to proceedings on an application under section 336A.2The court must determine the proceedings as soon as reasonably practicable.3The court may exclude from any part of the hearing—aan interested person;banyone representing that person.4The person who made the application may apply to the court for an order that specified information upon which he or she intends to rely be withheld from—aan interested person;banyone representing that person.5The court may make such an order only if satisfied that there are reasonable grounds to believe that if the specified information were disclosed—aevidence of an offence would be interfered with or harmed,bthe gathering of information about the possible commission of an offence would be interfered with,ca person would be interfered with or physically injured,dthe recovery of property under this Act would be hindered, orenational security would be put at risk.6The court must direct that the following be excluded from the hearing of an application under subsection (4)—athe interested person to whom that application relates;banyone representing that person.7Subject to this section, rules of court may make provision as to the practice and procedure to be followed in connection with proceedings in relation to applications under section 336A.8An appeal lies to the appropriate appeal court on a point of law arising from a decision made by the Crown Court in Northern Ireland or by the sheriff.9The appropriate appeal court may on such an appeal make any order that it considers appropriate (subject to the restriction mentioned in section 336A(7)).10The appropriate appeal court is—ain the case of a decision of the Crown Court in Northern Ireland, the Court of Appeal in Northern Ireland;bin the case of a decision of the sheriff, the Sheriff Appeal Court.11For rights of appeal in the case of decisions made by the Crown Court in England and Wales, see section 28 of the Senior Courts Act 1981 (appeals from Crown Court and inferior courts).<Addition ChangeId="key-6f2a664479f7755c7ba977bd50723b45-1535910646579" CommentaryRef="key-0a3b2c6aed90d722a2dd1eefc58bbfa6">Extension of moratorium period pending determination of proceedings </Addition><Addition ChangeId="key-6f2a664479f7755c7ba977bd50723b45-1535910646579" CommentaryRef="key-0a3b2c6aed90d722a2dd1eefc58bbfa6">etc</Addition>336C1A moratorium period is extended in accordance with subsection (2) where—aan application is made to the court under section 336A for the extension (or further extension) of the moratorium period, andbthe period would (apart from that subsection) end before the court determines the application or it is otherwise disposed of.2The moratorium period is extended from the time when it would otherwise end until the court determines the application or it is otherwise disposed of.3A moratorium period is extended in accordance with subsection (4) where—aproceedings on an appeal in respect of a decision on an application under section 336A have been brought, andbthe period would (apart from that subsection) end before the proceedings are finally determined or otherwise disposed of.4The moratorium period is extended from the time when it would otherwise end until the proceedings are finally determined or otherwise disposed of.5But the maximum period by which the moratorium period is extended by virtue of subsection (2) or (4) is 31 days beginning with the day after the day on which the period would otherwise have ended.6A moratorium period is extended in accordance with subsection (7) where—aan application is made to the court under section 336A for an extension of the period,bthe court refuses to grant the application, andcthe period would (apart from that subsection) end before the end of the 5 day period.7The moratorium period is extended from the time when it would otherwise end until—athe end of the 5 day period, orbif proceedings on an appeal against the decision are brought before the end of the 5 day period, the time when those proceedings are brought.8The “5 day period” is the period of 5 working days beginning with the day on which the court refuses to grant the application.9This restriction on the overall extension of a moratorium period mentioned in section 336A(7) applies to an extension of a moratorium period in accordance with any provision of this section as it applies to an extension under an order of the court.<Addition ChangeId="key-6f2a664479f7755c7ba977bd50723b45-1535910646579" CommentaryRef="key-0a3b2c6aed90d722a2dd1eefc58bbfa6">Sections 336A to 336C: interpretation</Addition>336D1This section provides for the meaning of terms used in sections 336A to 336C (and in this section).2“The court” means—ain relation to England and Wales or Northern Ireland, the Crown Court;bin relation to Scotland, the sheriff.3“Interested person” means—athe person who made the relevant disclosure, andbany other person who appears to the person making the application under section 336A to have an interest in the relevant property.4“Moratorium period” means the period of 31 days mentioned in section 335(6) or (as the case may be) section 336(8), or any such period as extended or further extended by virtue of an order under section 336A or in accordance with any provision of section 336C.5“Relevant disclosure” means—awhere the application under section 336A relates to the moratorium period mentioned in section 335(6), the authorised disclosure mentioned in section 335(2)(a);bwhere the application under section 336A relates to the moratorium period mentioned in section 336(8), the disclosure mentioned in section 336(4)(a).6“Relevant property” means any property that would be the subject of the prohibited act (within the meaning of section 335(8) or (as the case may be) section 336(10)) in relation to which the moratorium period in question applies.7In the case of an application to the Crown Court, “senior officer” means—athe Director General of the National Crime Agency,bany other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose,ca police officer of at least the rank of inspector,dan officer of Revenue and Customs who is not below such grade as is designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that rank,ean immigration officer who is not below such grade as is designated by the Secretary of State as equivalent to that rank,fa member of staff of the Financial Conduct Authority who is not below such grade as is designated by the Treasury for the purposes of this Part,gthe Director of the Serious Fraud Office (or a member of staff of that Office authorised for the purposes of section 336A by virtue of section 2C(2)), orhan accredited financial investigator who falls within a description specified in an order made for the purposes of section 336A by the Secretary of State or the Welsh Ministers under section 453.8In the case of an application to the sheriff, “senior officer” means a procurator fiscal.9“Working day” means a day other than—aa Saturday,ba Sunday,cChristmas Day,dGood Friday, orea day which is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom in which the application in question under section 336A is made.Disclosures<CommentaryRef Ref="key-ab8d591eb66fe915fb3e58427c0f1106"/> Protected disclosures3371A disclosure which satisfies the following three conditions is not to be taken to breach any restriction on the disclosure of information (however imposed).2The first condition is that the information or other matter disclosed came to the person making the disclosure (the discloser) in the course of his trade, profession, business or employment.3The second condition is that the information or other matter—acauses the discloser to know or suspect, orbgives him reasonable grounds for knowing or suspecting,that another person is engaged in money laundering.4The third condition is that the disclosure is made to a constable, a customs officer or a nominated officer as soon as is practicable after the information or other matter comes to the discloser.4AWhere a disclosure consists of a disclosure protected under subsection (1) and a disclosure of either or both of—athe identity of the other person mentioned in subsection (3), andbthe whereabouts of property forming the subject-matter of the money laundering that the discloser knows or suspects, or has reasonable grounds for knowing or suspecting, that other person to be engaged in,the disclosure of the thing mentioned in paragraph (a) or (b) (as well as the disclosure protected under subsection (1)) is not to be taken to breach any restriction on the disclosure of information (however imposed).5A disclosure to a nominated officer is a disclosure which—ais made to a person nominated by the discloser’s employer to receive disclosures undersection 330 or this section, andbis made in the course of the discloser’s employment ....<CommentaryRef Ref="key-ab8d591eb66fe915fb3e58427c0f1106"/> Authorised disclosures3381For the purposes of this Part a disclosure is authorised if—ait is a disclosure to a constable, a customs officer or a nominated officer by the alleged offender that property is criminal property,b... andcthe first , second or third condition set out below is satisfied.2The first condition is that the disclosure is made before the alleged offender does the prohibited act.2AThe second condition is that—athe disclosure is made while the alleged offender is doing the prohibited act,bhe began to do the act at a time when, because he did not then know or suspect that the property constituted or represented a person's benefit from criminal conduct, the act was not a prohibited act, andcthe disclosure is made on his own initiative and as soon as is practicable after he first knows or suspects that the property constitutes or represents a person's benefit from criminal conduct.3The third condition is that—athe disclosure is made after the alleged offender does the prohibited act,bhe has a reasonable excuse for his failure to make the disclosure before he did the act, andcthe disclosure is made on his own initiative and as soon as it is practicable for him to make it.4An authorised disclosure is not to be taken to breach any restriction on the disclosure of information (however imposed).4AWhere an authorised disclosure is made in good faith, no civil liability arises in respect of the disclosure on the part of the person by or on whose behalf it is made.5A disclosure to a nominated officer is a disclosure which—ais made to a person nominated by the alleged offender’s employer to receive authorised disclosures, andbis made in the course of the alleged offender’s employment ....6References to the prohibited act are to an act mentioned in section 327(1), 328(1) or 329(1) (as the case may be).<CommentaryRef Ref="key-ab8d591eb66fe915fb3e58427c0f1106"/> Form and manner of disclosures3391The Secretary of State may by order prescribe the form and manner in which a disclosure under section 330, 331, 332 or 338 must be made.1AA person commits an offence if he makes a disclosure under section 330, 331, 332 or 338 otherwise than in the form prescribed under subsection (1) or otherwise than in the manner so prescribed.1BBut a person does not commit an offence under subsection (1A) if he has a reasonable excuse for making the disclosure otherwise than in the form prescribed under subsection (1) or (as the case may be) otherwise than in the manner so prescribed.2The power under subsection (1) to prescribe the form in which a disclosure must be made includes power to provide for the form to include a request to a person making a disclosure that the person provide information specified or described in the form if he has not provided it in making the disclosure.3Where under subsection (2) a request is included in a form prescribed under subsection (1), the form must—astate that there is no obligation to comply with the request, andbexplain the protection conferred by subsection (4) on a person who complies with the request.4A disclosure made in pursuance of a request under subsection (2) is not to be taken to breach any restriction on the disclosure of information (however imposed).5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7Subsection (2) does not apply to a disclosure made to a nominated officer.<Addition ChangeId="key-ffe0a99d4f2135c420a619264cd343a3-1486638875559" CommentaryRef="key-ffe0a99d4f2135c420a619264cd343a3">Disclosures to </Addition><Addition ChangeId="key-ffe0a99d4f2135c420a619264cd343a3-1486638875559" CommentaryRef="key-ffe0a99d4f2135c420a619264cd343a3"><Substitution ChangeId="M_F_571f8d09-50d4-4d13-ba5c-258e979bf803-1510586771330" CommentaryRef="M_F_571f8d09-50d4-4d13-ba5c-258e979bf803">the NCA</Substitution></Addition>339ZAWhere a disclosure is made under this Part to a constable or an officer of Revenue and Customs, the constable or officer of Revenue and Customs must disclose it in full to a person authorised for the purposes of this Part by the Director General of the National Crime Agency as soon as practicable after it has been made.<Addition ChangeId="key-050769a8752a6622c90407dab8726155-1535910911705" CommentaryRef="key-050769a8752a6622c90407dab8726155">Voluntary disclosures within the regulated sector</Addition>339ZB1A person (A) may disclose information to one or more other persons if conditions 1 to 4 are met.2Condition 1 is that—aA is carrying on a business in the regulated sector as a relevant undertaking,bthe information on which the disclosure is based came to A in the course of carrying on that business, andcthe person to whom the information is to be disclosed (or each of them, where the disclosure is to more than one person) is also carrying on a business in the regulated sector as a relevant undertaking (whether or not of the same kind as A).3Condition 2 is that—aan NCA authorised officer has requested A to make the disclosure, orbthe person to whom the information is to be disclosed (or at least one of them, where the disclosure is to more than one person) has requested A to do so.4Condition 3 is that, before A makes the disclosure, the required notification has been made to an NCA authorised officer (see section 339ZC(3) to (5)).5Condition 4 is that A is satisfied that the disclosure of the information will or may assist in determining any matter in connection with a suspicion that a person is engaged in money laundering.6A person may disclose information to A for the purposes of making a disclosure request if, and to the extent that, the person has reason to believe that A has in A's possession information that will or may assist in determining any matter in connection with a suspicion that a person is engaged in money laundering.<Addition ChangeId="key-050769a8752a6622c90407dab8726155-1535910911705" CommentaryRef="key-050769a8752a6622c90407dab8726155">Section 339ZB: disclosure requests and required notifications</Addition>339ZC1A disclosure request must—astate that it is made in connection with a suspicion that a person is engaged in money laundering,bidentify the person (if known),cdescribe the information that is sought from A, anddspecify the person or persons to whom it is requested that the information is disclosed.2Where the disclosure request is made by a person mentioned in section 339ZB(3)(b), the request must also—aset out the grounds for the suspicion that a person is engaged in money laundering, orbprovide such other information as the person making the request thinks appropriate for the purposes of enabling A to determine whether the information requested ought to be disclosed under section 339ZB(1).3A required notification must be made—ain the case of a disclosure request made by an NCA authorised officer, by the person who is to disclose information under section 339ZB(1) as a result of the request;bin the case of a disclosure request made by a person mentioned in section 339ZB(3)(b), by the person who made the request.4In a case within subsection (3)(a), the required notification must state that information is to be disclosed under section 339ZB(1).5In a case within subsection (3)(b), the required notification must—astate that a disclosure request has been made,bspecify the person to whom the request was made,cidentify any person (if known) suspected of being engaged in money laundering in connection with whom the request was made, anddprovide all such other information that the person giving the notification would be required to give if making the required disclosure for the purposes of section 330 (see in particular subsection (5)(b) and (c) of that section).<Addition ChangeId="key-050769a8752a6622c90407dab8726155-1535910911705" CommentaryRef="key-050769a8752a6622c90407dab8726155">Section 339ZB: effect on required disclosures under section 330 or 331</Addition>339ZD1This section applies if in any proceedings a question arises as to whether the required disclosure has been made for the purposes of section 330(4) or 331(4)—aby a person (A) who discloses information under section 339ZB(1) as a result of a disclosure request,bby a person (B) who makes a required notification in accordance with section 339ZC(3)(b) in connection with that request, orcby any other person (C) to whom A discloses information under section 339ZB(1) as a result of that request.2The making of a required notification in good faith is to be treated as satisfying any requirement to make the required disclosure on the part of A, B and C.This is subject to section 339ZE(1) to (8).3The making of a joint disclosure report in good faith is to be treated as satisfying any requirement to make the required disclosure on the part of the persons who jointly make the report.This is subject to section 339ZE(10).4A joint disclosure report is a report to an NCA authorised officer that—ais made jointly by A and B (whether or not also jointly with other persons to whom A discloses information under section 339ZB(1)),bsatisfies the requirements as to content mentioned in subsection (5),cis prepared after the making of a disclosure by A to B under section 339ZB(1) in connection with a suspicion of a person's engagement in money laundering, anddis sent to the NCA authorised officer before the end of the applicable period.5The requirements as to content are that the report must—aexplain the extent to which there are continuing grounds to suspect that the person mentioned in subsection (4)(c) is engaged in money laundering,bidentify the person (if known),cset out the grounds for the suspicion, anddprovide any other information relevant to the matter.6The applicable period is—ain a case where the disclosure under section 339ZB was made as a result of a disclosure request from an NCA authorised officer by virtue of subsection (3)(a) of that section, whatever period may be specified by the officer when making the request;bin a case where the disclosure was made as a result of a disclosure request from another person by virtue of subsection (3)(b) of that section, the period of 84 days beginning with the day on which a required notification is made in connection with the request.7A joint disclosure report must be—aapproved by the nominated officer of each person that jointly makes the report, andbsigned by the nominated officer on behalf of each such person.If there is no nominated officer the report must be approved and signed by another senior officer.8References in this section to A, B or C include—aa nominated officer acting on behalf of A, B or C, andbany other person who is an employee, officer or partner of A, B or C.<Addition ChangeId="key-050769a8752a6622c90407dab8726155-1535910911705" CommentaryRef="key-050769a8752a6622c90407dab8726155">Limitations on application of section 339ZD(2) and (3)</Addition>339ZE1Subsections (2) and (3) apply in a case where the required notification is made by A (notification made as a result of disclosure request received from NCA authorised officer).2Section 339ZD(2) has effect in the case of A, B or C only so far as relating to—athe suspicion in connection with which the required notification is made, andbmatters known, suspected or believed as a result of the making of the disclosure request concerned.3Accordingly, section 339ZD(2) does not remove any requirement to make the required disclosure in relation to anything known, suspected or believed that does not result only from the making of the disclosure request.4Subsections (5) to (7) apply in a case where the required notification is made by B (notification made as a result of disclosure request received from another undertaking in the regulated sector).5Section 339ZD(2) has effect in the case of A or C only so far as relating to—athe suspicion in connection with which the notification by B is made, andbmatters known, suspected or believed by A or C as a result of the making of that notification.6Accordingly, section 339ZD(2) does not remove any requirement to make the required disclosure in relation to anything known, suspected or believed that does not result only from the making of the notification.7Section 339ZD(2) has effect in the case of B only so far as relating to—athe suspicion in connection with which the notification is made, andbmatters known, suspected or believed by B at the time of the making of the notification.8If a joint disclosure report is not made before the end of the applicable period (whether the required notification was made by A or B), section 339ZD(2)—ahas effect only so far as relating to any requirement to make the required disclosure that would have otherwise arisen within that period, andbdoes not remove a requirement to make the required disclosure so far as arising after the end of that period on the part of any person in respect of matters that may become known, suspected or believed by the person after the time when the required notification was made.9If a joint disclosure report is not made before the end of the applicable period, the person who made the required notification must notify an NCA authorised officer that a report is not being made as soon as reasonably practicable after the period ends.10Section 339ZD(3) has effect only so far as relating to—athe suspicion in connection with which the report is made, andbmatters known, suspected or believed at the time of the making of the report.11Terms used in this section have the same meanings as in section 339ZD.<Addition ChangeId="key-050769a8752a6622c90407dab8726155-1535910911705" CommentaryRef="key-050769a8752a6622c90407dab8726155">Section 339ZB: supplementary</Addition>339ZF1A relevant disclosure made in good faith does not breach—aan obligation of confidence owed by the person making the disclosure, orbany other restriction on the disclosure of information,however imposed.2But a relevant disclosure may not include information obtained from a UK law enforcement agency unless that agency consents to the disclosure.3In a case where a person is acting on behalf of another (“the undertaking”) as a nominated officer—aa relevant disclosure by the undertaking must be made by the nominated officer on behalf of the undertaking, andba relevant disclosure to the undertaking must be made to that officer.4Subsection (1) applies whether or not the conditions in section 339ZB were met in respect of the disclosure if the person making the disclosure did so in the reasonable belief that the conditions were met.5In this section—“relevant disclosure” means any disclosure made in compliance, or intended compliance, with section 339ZB;“UK law enforcement agency” means—the National Crime Agency;a police force in England, Scotland, Northern Ireland or Wales;any other person operating in England, Scotland, Northern Ireland or Wales charged with the duty of preventing, detecting, investigating or prosecuting offences.<Addition ChangeId="key-050769a8752a6622c90407dab8726155-1535910911705" CommentaryRef="key-050769a8752a6622c90407dab8726155">Sections 339ZB to 339ZF: interpretation</Addition>339ZG1This section applies for the purposes of sections 339ZB to 339ZF.2“Disclosure request” means a request made for the purposes of condition 2 in section 339ZB(3).3“NCA authorised officer” means a person authorised for the purposes of this Part by the Director General of the National Crime Agency.4“Nominated officer” means a person nominated to receive disclosures under section 330.5“Relevant undertaking” means any of the following—aa credit institution;ba financial institution;ca professional legal adviser;da relevant professional adviser;eother persons (not within paragraphs (a) to (d)) whose business consists of activities listed in paragraph 1(1) of Schedule 9.6“Required disclosure” has the same meaning as in section 330(5) or (as the case may be) section 331(5).7“Required notification” means a notification made for the purposes of condition 3 in section 339ZB(4).8For the purposes of subsection (5)—a“credit institution” has the same meaning as in Schedule 9;b“financial institution” means an undertaking that carries on a business in the regulated sector by virtue of any of paragraphs (b) to (i) of paragraph 1(1) of that Schedule;c“relevant professional adviser” has the meaning given by section 333E(5).9Schedule 9 has effect for determining what is a business in the regulated sector.<Emphasis> <Addition ChangeId="key-bc547a8ca556dd31fa7f460cf64920e2-1535911520015" CommentaryRef="key-bc547a8ca556dd31fa7f460cf64920e2"><Addition ChangeId="key-c5c938011a9e929b923d96e57f3a8d79-1702399179708" CommentaryRef="key-c5c938011a9e929b923d96e57f3a8d79">Information</Addition></Addition><Addition ChangeId="key-bc547a8ca556dd31fa7f460cf64920e2-1535911520015" CommentaryRef="key-bc547a8ca556dd31fa7f460cf64920e2"> orders</Addition></Emphasis> <Addition ChangeId="key-bc547a8ca556dd31fa7f460cf64920e2-1535911520015" CommentaryRef="key-bc547a8ca556dd31fa7f460cf64920e2"><Addition ChangeId="key-317e35f4f61e0e8569064d23988439f5-1702399118329" CommentaryRef="key-317e35f4f61e0e8569064d23988439f5">Information</Addition></Addition><Addition ChangeId="key-bc547a8ca556dd31fa7f460cf64920e2-1535911520015" CommentaryRef="key-bc547a8ca556dd31fa7f460cf64920e2"> orders</Addition>339ZH1A magistrates' court or (in Scotland) the sheriff may, on an application made by a relevant person, make an information order if satisfied that one of conditions 1 to 4 is met.2The application must—aspecify or describe the information sought under the order, andbspecify the person from whom the information is sought (“the respondent”).3An information order is an order requiring the respondent to provide—athe information specified or described in the application for the order, orbsuch other information as the court or sheriff making the order thinks appropriate,so far as the information is in the possession, or under the control, of the respondent.4Condition 1 for the making of an information order is met if—athe information required to be given under the order would relate to a matter arising from a disclosure made under this Part,bthe respondent is the person who made the disclosure or is otherwise carrying on a business in the regulated sector,cthe information would assist in investigating whether a person is engaged in money laundering or in determining whether an investigation of that kind should be started, anddit is reasonable in all the circumstances for the information to be provided.5Condition 2 for the making of an information order is met if—athe information required to be given under the order would relate to a matter arising from a disclosure made under a corresponding disclosure requirement,ban external request has been made to the National Crime Agency for the provision of information in connection with that disclosure,cthe respondent is carrying on a business in the regulated sector,dthe information is likely to be of substantial value to the authority that made the external request in determining any matter in connection with the disclosure, andeit is reasonable in all the circumstances for the information to be provided.6For the purposes of subsection (5), “external request” means a request made by an authority of a foreign country which has responsibility in that country for carrying out investigations into whether a corresponding money laundering offence has been committed.6ACondition 3 for the making of an information order is met if—athe information would assist an authorised NCA officer to conduct—ioperational analysis of information that is relevant to money laundering or suspected money laundering, oriistrategic analysis identifying trends or patterns in the conduct of money laundering, or systemic deficiencies or vulnerabilities which have been, are being or are likely to be, exploited for the purposes of money laundering,for the purposes of the criminal intelligence function of the National Crime Agency, so far as it relates to money laundering,bthe respondent is a person carrying on a business in the regulated sector,cwhere the application for the order is made to a magistrates’ court, the person making the application has had regard to the code of practice under section 339ZL,dwhere the application for the order is made to the sheriff—ithe application is made by a procurator fiscal at the request of the Director General of the National Crime Agency or an authorised NCA officer, andiithe person making that request has had regard to the code of practice under section 339ZL, andeit is reasonable in all the circumstances for the information to be provided.6BCondition 4 for the making of an information order is met if—aa request has been made by a foreign FIU to the National Crime Agency for the provision of the information required to be given under the order,ban authorised NCA officer has reasonable grounds to believe that the request was made only for the purpose of assisting the foreign FIU to conduct one or both of the following—ioperational analysis of information that is relevant to money laundering or suspected money laundering, oriistrategic analysis identifying trends or patterns in the conduct of money laundering, or systematic deficiencies or vulnerabilities which have been, are being or are likely to be, exploited for the purposes of money laundering,and that the information is likely to be of substantial value to the foreign FIU in carrying out such analysis,cthe provision of the information by the National Crime Agency to the foreign FIU would be for the purposes of the criminal intelligence function of the National Crime Agency, so far as it relates to money laundering,dthe respondent is a person carrying on a business in the regulated sector,ewhere the application for the order is made to a magistrates’ court, the person making the application has had regard to the code of practice under section 339ZL,fwhere the application for the order is made to the sheriff—ithe application is made by a procurator fiscal at the request of the Director General of the National Crime Agency or an authorised NCA officer, andiithe person making that request has had regard to the code of practice under section 339ZL, andgit is reasonable in all the circumstances for the information to be provided.7An information order must specify—ahow the information required under the order is to be provided, andbthe date by which it is to be provided.8If a person fails to comply with an information order made by a magistrates' court, the magistrates' court may order the person to pay an amount not exceeding £5,000.9The sum mentioned in subsection (8) is to be treated as adjudged to be paid by a conviction of the court for the purposes of the Magistrates' Courts Act 1980 or (as the case may be) the Magistrates' Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26)).10In order to take account of changes in the value of money the Secretary of State may by regulations substitute another sum for the sum for the time being specified in subsection (8).11Schedule 9 has effect for the purposes of this section in determining what is a business in the regulated sector.12In this section— “authorised NCA officer” means a National Crime Agency officer authorised by the Director General (whether generally or specifically) for the purposes of this section; “corresponding disclosure requirement” means a requirement to make a disclosure under the law of the foreign country concerned that corresponds to a requirement imposed by virtue of this Part;“corresponding money laundering offence” means an offence under the law of the foreign country concerned that would, if done in the United Kingdom, constitute an offence specified in paragraph (a), (b) or (c) of section 340(11); “the criminal intelligence function” has the meaning given by section 1(5) of the Crime and Courts Act 2013; “foreign country” means a country or territory outside the United Kingdom; “foreign FIU” means a body in a foreign country carrying out the functions of a financial intelligence unit within the meaning of Recommendation 29 of the Financial Action Task Force (as that Recommendation has effect from time to time); “relevant person” means—in the case of an application to a magistrates' court, the Director General of the National Crime Agency or any authorised NCA officer, orin the case of an application to the sheriff, a procurator fiscal.<Addition ChangeId="key-bc547a8ca556dd31fa7f460cf64920e2-1535911520015" CommentaryRef="key-bc547a8ca556dd31fa7f460cf64920e2"><Addition ChangeId="key-cf899a1dffb3a230ca40284f394eb6f8-1702460629297" CommentaryRef="key-cf899a1dffb3a230ca40284f394eb6f8">Code of practice about certain information orders</Addition></Addition>339ZL1The Secretary of State must make a code of practice in connection with the exercise of the following functions by the Director General of the National Crime Agency or an authorised NCA officer—athe making of an application to the magistrates’ court for an information order in reliance on Condition 3 or 4 in section 339ZH being met;bthe making of a request to a procurator fiscal for the procurator fiscal to apply for an information order in reliance on Condition 3 or 4 in section 339ZH being met.2Where the Secretary of State proposes to issue a code of practice the Secretary of State must—apublish a draft,bconsider any representations made about the draft, andcif the Secretary of State thinks appropriate, modify the draft in the light of any such representations.3A requirement in paragraph (a), (b) or (c) of subsection (2) may be satisfied by the carrying out of the action required by the paragraph in question before this section comes into force.4The Secretary of State must lay a draft of the code before Parliament.5When the Secretary of State has laid a draft of the code before Parliament the Secretary of State may bring it into operation by regulations.6The Secretary of State may revise the whole or any part of the code and issue the code as revised; and subsections (2) to (5) apply to a revised code as they apply to the original code.7A failure by a person to comply with a provision of the code does not of itself make the person liable to criminal or civil proceedings.8The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant.9A code of practice made under this section may be combined with a code of practice under section 22F of the Terrorism Act 2000 (code of practice relating to information orders under section 22B(1A) of that Act).10In this section “authorised NCA officer” has the meaning given in section 339ZH(12).<Addition ChangeId="key-bc547a8ca556dd31fa7f460cf64920e2-1535911520015" CommentaryRef="key-bc547a8ca556dd31fa7f460cf64920e2">Statements</Addition>339ZI1A statement made by a person in response to an information order may not be used in evidence against the person in criminal proceedings.2Subsection (1) does not apply—ain the case of proceedings under this Part,bon a prosecution for perjury, orcon a prosecution for some other offence where, in giving evidence, the person makes a statement inconsistent with the statement mentioned in subsection (1).3A statement may not be used by virtue of subsection (2)(c) unless—aevidence relating to it is adduced, orba question relating to it is asked,by or on behalf of the person in the proceedings arising out of the prosecution.4In subsection (2)(b) the reference to a prosecution for perjury is—ain the case of England and Wales, a reference to a prosecution for an offence under section 5 of the Perjury Act 1911;bin the case of Northern Ireland, a reference to a prosecution for an offence under Article 10 of the Perjury (Northern Ireland) Order 1979 (S.I. 1979/1714 (N.I. 19)).<Addition ChangeId="key-bc547a8ca556dd31fa7f460cf64920e2-1535911520015" CommentaryRef="key-bc547a8ca556dd31fa7f460cf64920e2">Appeals</Addition>339ZJ1An appeal from a decision on an application for an information order lies to the relevant appeal court.2An appeal under this section lies at the instance of any person who was a party to the proceedings on the application.3The “relevant appeal court” is—athe Crown Court, in the case of a decision made by a magistrates' court in England and Wales;ba county court, in the case of a decision made by a magistrates' court in Northern Ireland;cthe Sheriff Appeal Court, in the case of a decision made by the sheriff.4On an appeal under this section the relevant appeal court may—amake or (as the case may be) discharge an information order, orbvary the order.<Addition ChangeId="key-bc547a8ca556dd31fa7f460cf64920e2-1535911520015" CommentaryRef="key-bc547a8ca556dd31fa7f460cf64920e2">Supplementary</Addition>339ZK1An information order does not confer the right to require a person to provide privileged information.2“Privileged information” is information which a person would be entitled to refuse to provide on grounds of legal professional privilege in proceedings in the High Court or, in Scotland, legal privilege as defined by section 412.3Information provided in pursuance of an information order is not to be taken to breach any restriction on the disclosure of information (however imposed).4An application for an information order may be heard and determined in private.5Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to ... information orders.<Emphasis><Addition ChangeId="key-ee2e7f11f9bd500b6050b8faf8384bbf-1485361893421" CommentaryRef="key-ee2e7f11f9bd500b6050b8faf8384bbf">Threshold amounts</Addition></Emphasis><Addition ChangeId="key-ee2e7f11f9bd500b6050b8faf8384bbf-1485361893421" CommentaryRef="key-ee2e7f11f9bd500b6050b8faf8384bbf">Threshold amounts</Addition>339A1In this section—asubsections (2) to (6) apply for the purposes of sections 327(2C), 328(5) and 329(2C), andbsubsection (6A) applies for the purposes of sections 327(2D), 328(6) and 329(2D).2The threshold amount for acts done by a deposit-taking body , electronic money institution or payment institution in operating an account is £3,000 unless a higher amount is specified under the following provisions of this section (in which event it is that higher amount).3An officer of Revenue and Customs, or a constable, may specify the threshold amount for acts done by a deposit-taking body , electronic money institution or payment institution in operating an account—awhen he gives consent, or gives notice refusing consent, to the body's or institution's doing of an act mentioned in section 327(1), 328(1) or 329(1) in opening, or operating, the account or a related account, orbon a request from the body or institution.4Where the threshold amount for acts done in operating an account is specified under subsection (3) or this subsection, an officer of Revenue and Customs, or a constable, may vary the amount (whether on a request from the deposit-taking body , electronic money institution or payment institution or otherwise) by specifying a different amount.5Different threshold amounts may be specified under subsections (3) and (4) for different acts done in operating the same account.6The amount specified under subsection (3) or (4) as the threshold amount for acts done in operating an account must, when specified, not be less than the amount specified in subsection (2).6AThe threshold amount for acts done by a person carrying on business in the regulated sector, for the purposes of the termination of a business relationship with a customer or client, is £3,000.7The Secretary of State may by order vary the amount for the time being specified in subsection (2) or (6A).8For the purposes of this section, an account is related to another if each is maintained with the same deposit-taking body , electronic money institution or payment institution and there is a person who, in relation to each account, is the person or one of the persons entitled to instruct the body or institution as respects the operation of the account.Interpretation<CommentaryRef Ref="key-ab8d591eb66fe915fb3e58427c0f1106"/> Interpretation3401This section applies for the purposes of this Part.2Criminal conduct is conduct which—aconstitutes an offence in any part of the United Kingdom, orbwould constitute an offence in any part of the United Kingdom if it occurred there.3Property is criminal property if—ait constitutes a person’s benefit from criminal conduct or it represents such a benefit (in whole or part and whether directly or indirectly), andbthe alleged offender knows or suspects that it constitutes or represents such a benefit.4It is immaterial—awho carried out the conduct;bwho benefited from it;cwhether the conduct occurred before or after the passing of this Act.5A person benefits from conduct if he obtains property as a result of or in connection with the conduct.6If a person obtains a pecuniary advantage as a result of or in connection with conduct, he is to be taken to obtain as a result of or in connection with the conduct a sum of money equal to the value of the pecuniary advantage.7References to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained in both that connection and some other.8If a person benefits from conduct his benefit is the property obtained as a result of or in connection with the conduct.9Property is all property wherever situated and includes—amoney;ball forms of property, real or personal, heritable or moveable;cthings in action and other intangible or incorporeal property.10The following rules apply in relation to property—aproperty is obtained by a person if he obtains an interest in it;breferences to an interest, in relation to land in England and Wales or Northern Ireland, are to any legal estate or equitable interest or power;creferences to an interest, in relation to land in Scotland, are to any estate, interest, servitude or other heritable right in or over land, including a heritable security;dreferences to an interest, in relation to property other than land, include references to a right (including a right to possession).11Money laundering is an act which—aconstitutes an offence under section 327, 328 or 329,bconstitutes an attempt, conspiracy or incitement to commit an offence specified in paragraph (a),cconstitutes aiding, abetting, counselling or procuring the commission of an offence specified in paragraph (a), ordwould constitute an offence specified in paragraph (a), (b) or (c) if done in the United Kingdom.12For the purposes of a disclosure to a nominated officer—areferences to a person’s employer include any body, association or organisation (including a voluntary organisation) in connection with whose activities the person exercises a function (whether or not for gain or reward), andbreferences to employment must be construed accordingly.13References to a constable include references to a person authorised for the purposes of this Part by the Director General of the National Crime Agency.14 “Deposit-taking body” means— aa business which engages in the activity of accepting deposits, ...bthe National Savings Bank , orca person specified, or of a description specified, in regulations made by the Treasury or the Secretary of State.14AIn subsection (14)(a)—athe reference to the activity of accepting deposits is a reference to that activity so far as it is, for the time being, a regulated activity for the purposes of the Financial Services and Markets Act 2000 by virtue of an order under section 22 of that Act, butbthe reference to a business which engages in that activity does not include a person specified, or of a description specified, in regulations made by the Treasury or the Secretary of State.14BBefore making regulations under subsection (14A)(b), the Treasury or the Secretary of State (as appropriate) must consult such persons likely to be affected by the regulations, or such representatives of such persons, as they consider appropriate.14C“Electronic money institution” has the same meaning as in the Electronic Money Regulations 2011 (S.I. 2011/99) (see regulation 2 of those Regulations).15“Information order” means an order made under section 339ZH.16“Payment institution” means an authorised payment institution or a small payment institution (each as defined in regulation 2 of the Payment Services Regulations 2017 (S.I. 2017/752)).17“Business relationship” means a business, professional or commercial relationship between a person carrying on business in the regulated sector and a customer or client, where the relationship—aarises out of the business of that person, andbis expected by that person, at the time when contact is established, to have an element of duration.Part 8InvestigationsChapter 1Introduction Investigations3411For the purposes of this Part a confiscation investigation is an investigation into—awhether a person has benefited from his criminal conduct, ...bthe extent or whereabouts of his benefit from his criminal conduct , orc the available amount in respect of the person or the extent or whereabouts of realisable property available for satisfying a confiscation order made in respect of him.2For the purposes of this Part a civil recovery investigation is an investigation for the purpose of identifying recoverable property or associated property and includes investigation into—awhether property is or has been recoverable property or associated property,bwho holds or has held property,cwhat property a person holds or has held, ordthe nature, extent or whereabouts of property.3But an investigation is not a civil recovery investigation to the extent that it relates to—aproperty in respect of which proceedings for a recovery order have been started,bproperty to which an interim receiving order applies,cproperty to which an interim administration order applies, ...dproperty detained under section 295 , 303K or 303L. , ...eproperty held in an account in relation to which an account freezing order made under section 303Z3 has effect. , orfproperty detained under Chapter 3C or 3F of Part 5 or property held in an account in relation to which a crypto wallet freezing order made under section 303Z37 has effect.3AFor the purposes of this Part a detained cash investigation is an investigation for the purposes of Chapter 3 of Part 5 into—a... the derivation of cash detained under that Chapter or a part of such cash, orb... whether cash detained under that Chapter, or a part of such cash, is intended by any person to be used in unlawful conduct.3BFor the purposes of this Part a detained property investigation is an investigation for the purposes of Chapter 3A of Part 5 into—athe derivation of property detained under that Chapter, or a part of such property, orbwhether property detained under that Chapter, or a part of such property, is intended by any person to be used in unlawful conduct.3CFor the purposes of this Part a frozen funds investigation is an investigation for the purposes of Chapter 3B of Part 5 into—athe derivation of money held in an account in relation to which an account freezing order made under section 303Z3 has effect (a “frozen account”) or of a part of such money, orbwhether money held in a frozen account, or a part of such money, is intended by any person to be used in unlawful conduct.3DFor the purposes of this Part a cryptoasset investigation is an investigation for the purposes of Chapter 3C, 3D, 3E or 3F of Part 5 and includes investigation into—athe derivation of cryptoassets detained under Chapter 3C (including where the cryptoassets have been converted into money in accordance with Chapter 3F),bwhether cryptoassets or converted cryptoassets detained under Chapter 3C or 3F are intended by any person to be used in unlawful conduct,cthe derivation of cryptoassets held in a crypto wallet in relation to which a crypto wallet freezing order made under section 303Z37 has effect (including where the cryptoassets have been converted into money in accordance with Chapter 3F), ordwhether cryptoassets held in such a wallet are intended by any person to be used in unlawful conduct.4For the purposes of this Part a money laundering investigation is an investigation into whether a person has committed a money laundering offence.5For the purposes of this Part an exploitation proceeds investigation is an investigation for the purposes of Part 7 of the Coroners and Justice Act 2009 (criminal memoirs etc) into—awhether a person is a qualifying offender,bwhether a person has obtained exploitation proceeds from a relevant offence,cthe value of any benefits derived by a person from a relevant offence, ordthe available amount in respect of a person.Paragraphs (a) to (d) are to be construed in accordance with that Part of that Act.<Addition ChangeId="key-d738714227ef8430e39482a90e1eed37-1522162820301" CommentaryRef="key-d738714227ef8430e39482a90e1eed37">Orders and warrants sought for civil recovery investigations</Addition>341AWhere an application under this Part for an order or warrant specifies property that is subject to a civil recovery investigation, references in this Part to the investigation for the purposes of which the order or warrant is sought include investigation into—awhether a person who appears to hold or to have held the specified property holds or has held other property,bwhether the other property is or has been recoverable property or associated property, andcthe nature, extent or whereabouts of the other property. Offences of prejudicing investigation3421This section applies if a person knows or suspects that an appropriate officer or (in Scotland) a proper person is acting (or proposing to act) in connection with a confiscation investigation, a civil recovery investigation , a detained cash investigation , a detained property investigation, a frozen funds investigation , a cryptoasset investigation , an exploitation proceeds investigation or a money laundering investigation which is being or is about to be conducted.2The person commits an offence if—ahe makes a disclosure which is likely to prejudice the investigation, orbhe falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of, documents which are relevant to the investigation.3A person does not commit an offence under subsection (2)(a) if—ahe does not know or suspect that the disclosure is likely to prejudice the investigation,bthe disclosure is made in the exercise of a function under this Act or any other enactment relating to criminal conduct or benefit from criminal conduct or in compliance with a requirement imposed under or by virtue of this Act, orbathe disclosure is of a matter within section 333A(2) or (3)(a) (money laundering: tipping off) and the information on which the disclosure is based came to the person in the course of a business in the regulated sector,bbthe disclosure is made in the exercise of a function under Part 7 of the Coroners and Justice Act 2009 (criminal memoirs etc) or in compliance with a requirement imposed under or by virtue of that Act,che is a professional legal adviser and the disclosure falls within subsection (4).4A disclosure falls within this subsection if it is a disclosure—ato (or to a representative of) a client of the professional legal adviser in connection with the giving by the adviser of legal advice to the client, orbto any person in connection with legal proceedings or contemplated legal proceedings.5But a disclosure does not fall within subsection (4) if it is made with the intention of furthering a criminal purpose.6A person does not commit an offence under subsection (2)(b) if—ahe does not know or suspect that the documents are relevant to the investigation, orbhe does not intend to conceal any facts disclosed by the documents from any appropriate officer or (in Scotland) proper person carrying out the investigation.7A person guilty of an offence under subsection (2) is liable—aon summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both, orbon conviction on indictment, to imprisonment for a term not exceeding five years or to a fine or to both.8For the purposes of this section—a“appropriate officer” must be construed in accordance with section 378;b“proper person” must be construed in accordance with section 412.cSchedule 9 has effect for determining what is a business in the regulated sector.Chapter 2England and Wales and Northern IrelandJudges and courts Judges3431In this Chapter references to a judge in relation to an application must be construed in accordance with this section.2In relation to an application for the purposes of a confiscation investigation , a money laundering investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation a judge is—ain England and Wales, a judge entitled to exercise the jurisdiction of the Crown Court;bin Northern Ireland, a Crown Court judge.3In relation to an application for the purposes of a civil recovery investigation or an exploitation proceeds investigation ... a judge is a judge of the High Court. Courts344In this Chapter references to the court are to—athe Crown Court, in relation to an order for the purposes of a confiscation investigation , a money laundering investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation;bthe High Court, in relation to an order for the purposes of a civil recovery investigation or an exploitation proceeds investigation ...Production orders Production orders3451A judge may, on an application made to him by an appropriate officer, make a production order if he is satisfied that each of the requirements for the making of the order is fulfilled.2The application for a production order must state that—aa person specified in the application is subject to a confiscation investigation , a civil recovery investigation , an exploitation proceeds investigation or a money laundering investigation, orbproperty specified in the application is subject to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation.3The application must also state that—athe order is sought for the purposes of the investigation;bthe order is sought in relation to material, or material of a description, specified in the application;ca person specified in the application appears to be in possession or control of the material.4A production order is an order either—arequiring the person the application for the order specifies as appearing to be in possession or control of material to produce it to an appropriate officer for him to take away, orbrequiring that person to give an appropriate officer access to the material,within the period stated in the order.5The period stated in a production order must be a period of seven days beginning with the day on which the order is made, unless it appears to the judge by whom the order is made that a longer or shorter period would be appropriate in the particular circumstances. Requirements for making of production order3461These are the requirements for the making of a production order.2There must be reasonable grounds for suspecting that—ain the case of a confiscation investigation, the person the application for the order specifies as being subject to the investigation has benefited from his criminal conduct;bin the case of a civil recovery investigation—ithe person the application for the order specifies as being subject to the investigation holds recoverable property or associated property,iithat person has, at any time, held property that was recoverable property or associated property at the time, oriiithe property the application for the order specifies as being subject to the investigation is recoverable property or associated property;bain the case of a detained cash investigation into the derivation of cash, the property the application for the order specifies as being subject to the investigation, or a part of it, is recoverable property;bbin the case of a detained cash investigation into the intended use of cash, the property the application for the order specifies as being subject to the investigation, or a part of it, is intended by any person to be used in unlawful conduct;bcin the case of a detained property investigation into the derivation of property, the property the application for the order specifies as being subject to the investigation, or a part of it, is recoverable property;bdin the case of a detained property investigation into the intended use of property, the property the application for the order specifies as being subject to the investigation, or a part of it, is intended by any person to be used in unlawful conduct;bein the case of a frozen funds investigation into the derivation of money held in an account in relation to which an account freezing order made under section 303Z3 has effect (a “frozen account”), the property the application for the order specifies as being subject to the investigation, or a part of it, is recoverable property;bfin the case of a frozen funds investigation into the intended use of money held in a frozen account, the property the application for the order specifies as being subject to the investigation, or a part of it, is intended by any person to be used in unlawful conduct;bgin the case of a cryptoasset investigation into the derivation of cryptoassets, the cryptoassets the application for the order specifies as being subject to the investigation (or, if the cryptoassets have been converted into money in accordance with Chapter 3F of Part 5, the converted cryptoassets) are recoverable property;bhin the case of a cryptoasset investigation into the intended use of cryptoassets, the cryptoassets the application for the order specifies as being subject to the investigation (or, if the cryptoassets have been converted into money in accordance with Chapter 3F of Part 5, the converted cryptoassets) are intended by any person to be used in unlawful conduct.cin the case of a money laundering investigation, the person the application for the order specifies as being subject to the investigation has committed a money laundering offence.din the case of an exploitation proceeds investigation, the person the application for the order specifies as being subject to the investigation is within subsection (2A).2AA person is within this subsection if, for the purposes of Part 7 of the Coroners and Justice Act 2009 (criminal memoirs etc), exploitation proceeds have been obtained by the person from a relevant offence by reason of any benefit derived by the person.This subsection is to be construed in accordance with that Part.3There must be reasonable grounds for believing that the person the application specifies as appearing to be in possession or control of the material so specified is in possession or control of it.4There must be reasonable grounds for believing that the material is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the order is sought.5There must be reasonable grounds for believing that it is in the public interest for the material to be produced or for access to it to be given, having regard to—athe benefit likely to accrue to the investigation if the material is obtained;bthe circumstances under which the person the application specifies as appearing to be in possession or control of the material holds it. Order to grant entry3471This section applies if a judge makes a production order requiring a person to give an appropriate officer access to material on any premises.2The judge may, on an application made to him by an appropriate officer and specifying the premises, make an order to grant entry in relation to the premises.3An order to grant entry is an order requiring any person who appears to an appropriate officer to be entitled to grant entry to the premises to allow him to enter the premises to obtain access to the material. Further provisions3481A production order does not require a person to produce, or give access to, privileged material.2Privileged material is any material which the person would be entitled to refuse to produce on grounds of legal professional privilege in proceedings in the High Court.3A production order does not require a person to produce, or give access to, excluded material.4A production order has effect in spite of any restriction on the disclosure of information (however imposed).5An appropriate officer may take copies of any material which is produced, or to which access is given, in compliance with a production order.6Material produced in compliance with a production order may be retained for so long as it is necessary to retain it (as opposed to copies of it) in connection with the investigation for the purposes of which the order was made.7But if an appropriate officer has reasonable grounds for believing that—athe material may need to be produced for the purposes of any legal proceedings, andbit might otherwise be unavailable for those purposes,it may be retained until the proceedings are concluded. Computer information3491This section applies if any of the material specified in an application for a production order consists of information contained in a computer.2If the order is an order requiring a person to produce the material to an appropriate officer for him to take away, it has effect as an order to produce the material in a form in which it can be taken away by him and in which it is visible and legible.3If the order is an order requiring a person to give an appropriate officer access to the material, it has effect as an order to give him access to the material in a form in which it is visible and legible. Government departments3501A production order may be made in relation to material in the possession or control of an authorised government department.2An order so made may require any officer of the department (whether named in the order or not) who may for the time being be in possession or control of the material to comply with it.3An order containing such a requirement must be served as if the proceedings were civil proceedings against the department.4If an order contains such a requirement—athe person on whom it is served must take all reasonable steps to bring it to the attention of the officer concerned;bany other officer of the department who is in receipt of the order must also take all reasonable steps to bring it to the attention of the officer concerned.5If the order is not brought to the attention of the officer concerned within the period stated in the order (in pursuance of section 345(4)) the person on whom it is served must report the reasons for the failure to—aa judge entitled to exercise the jurisdiction of the Crown Court or (in Northern Ireland) a Crown Court judge, in the case of an order made for the purposes of a confiscation investigation or a money laundering investigation , a money laundering investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation;ba High Court judge, in the case of an order made for the purposes of a civil recovery investigation or an exploitation proceeds investigation ...6An authorised government department is a government department, or a Northern Ireland department, which is an authorised department for the purposes of the Crown Proceedings Act 1947 (c. 44). Supplementary3511An application for a production order or an order to grant entry may be made ex parte to a judge in chambers.2Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to production orders and orders to grant entry.3An application to discharge or vary a production order or an order to grant entry may be made to the court by—athe person who applied for the order;bany person affected by the order.4The court—amay discharge the order;bmay vary the order.5An application to discharge or vary a production order or an order to grant entry need not be made by the same appropriate officer that applied for the order (but must be made by an appropriate officer of the same description).5AIf the application for the order was, by virtue of an order under section 453, made by an accredited financial investigator of a particular description, the reference in subsection (5) to an appropriate officer of the same description is to another accredited financial investigator of that description.6References to a person who applied for a production order or an order to grant entry must be construed accordingly.7Production orders and orders to grant entry have effect as if they were orders of the court.8Subsections (2) to (7) do not apply to orders made in England and Wales for the purposes of a civil recovery investigation or an exploitation proceeds investigation ....Search and seizure warrants Search and seizure warrants3521A judge may, on an application made to him by an appropriate officer, issue a search and seizure warrant if he is satisfied that either of the requirements for the issuing of the warrant is fulfilled.2The application for a search and seizure warrant must state that—aa person specified in the application is subject to a confiscation investigation , a civil recovery investigation , an exploitation proceeds investigation or a money laundering investigation, orbproperty specified in the application is subject to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation.3The application must also state—athat the warrant is sought for the purposes of the investigation;bthat the warrant is sought in relation to the premises specified in the application;cthat the warrant is sought in relation to material specified in the application, or that there are reasonable grounds for believing that there is material falling within section 353(6), (7) , (7A), (7B) , (7C), (7D), (7E), (7F), (7G), (7H) or (8) on the premises.4A search and seizure warrant is a warrant authorising an appropriate person—ato enter and search the premises specified in the application for the warrant, andbto seize and retain any material found there which is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the application is made.5An appropriate person is—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .b a Financial Conduct Authority officer, a National Crime Agency officer , an officer of Revenue and Customs or a member of the staff of the relevant Director, if the warrant is sought for the purposes of a civil recovery investigation.ca constable an SFO officer, , an accredited financial investigator or an officer of Revenue and Customs or an immigration officer, if the warrant is sought for the purposes of a detained cash investigation , a confiscation investigation or a money laundering investigation.caa constable, an SFO officer, an accredited financial investigator or an officer of Revenue and Customs, if the warrant is sought for the purposes of a detained property investigation;cba constable, an SFO officer, an accredited financial investigator or an officer of Revenue and Customs, if the warrant is sought for the purposes of a frozen funds investigation;cca constable, an SFO officer, an accredited financial investigator or an officer of Revenue and Customs, if the warrant is sought for the purposes of a cryptoasset investigation;da National Crime Agency officer, if the warrant is sought for the purposes of an exploitation proceeds investigation.5AIn this Part “relevant Director”—ain relation to England and Wales, means the Director of Public Prosecutions ... or the Director of the Serious Fraud Office; andbin relation to Northern Ireland, means the Director of the Serious Fraud Office or the Director of Public Prosecutions for Northern Ireland.6The requirements for the issue of a search and seizure warrant are—athat a production order made in relation to material has not been complied with and there are reasonable grounds for believing that the material is on the premises specified in the application for the warrant, orbthat section 353 is satisfied in relation to the warrant.7The reference in paragraph ... (c) paragraphs (c), (ca) , (cb) and (cc) of subsection (5) to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that paragraph by the Secretary of State or the Welsh Ministers under section 453.8Criminal Procedure Rules may make provision about proceedings under this section on an application to a judge entitled to exercise the jurisdiction of the Crown Court in England and Wales. Requirements where production order not available3531This section is satisfied in relation to a search and seizure warrant if—asubsection (2) applies, andbeither the first or the second set of conditions is complied with.2This subsection applies if there are reasonable grounds for suspecting that—ain the case of a confiscation investigation, the person specified in the application for the warrant has benefited from his criminal conduct;bin the case of a civil recovery investigation—ithe person specified in the application for the warrant holds recoverable property or associated property,iithat person has, at any time, held property that was recoverable property or associated property at the time, oriiithe property specified in the application for the warrant is recoverable property or associated property;bain the case of a detained cash investigation into the derivation of cash, the property specified in the application for the warrant, or a part of it, is recoverable property;bbin the case of a detained cash investigation into the intended use of cash, the property specified in the application for the warrant, or a part of it, is intended by any person to be used in unlawful conduct;bcin the case of a detained property investigation into the derivation of property, the property specified in the application for the warrant, or a part of it, is recoverable property;bdin the case of a detained property investigation into the intended use of property, the property specified in the application for the warrant, or a part of it, is intended by any person to be used in unlawful conduct;bein the case of a frozen funds investigation into the derivation of money held in an account in relation to which an account freezing order made under section 303Z3 has effect (a “frozen account”), the property specified in the application for the warrant, or a part of it, is recoverable property;bfin the case of a frozen funds investigation into the intended use of money held in a frozen account, the property specified in the application for the warrant, or a part of it, is intended by any person to be used in unlawful conduct;bgin the case of a cryptoasset investigation into the derivation of cryptoassets, the cryptoassets specfied in the application for the warrant (or, if the cryptoassets have been converted into money in accordance with Chapter 3F of Part 5, the converted cryptoassets) are recoverable property;bhin the case of a cryptoasset investigation into the intended use of cryptoassets, the cryptoassets specified in the application for the warrant (or, if the cryptoassets have been converted into money in accordance with Chapter 3F of Part 5, the converted cryptoassets) are intended by any person to be used in unlawful conduct.cin the case of a money laundering investigation, the person specified in the application for the warrant has committed a money laundering offence.din the case of an exploitation proceeds investigation, the person specified in the application for the warrant is within section 346(2A).3The first set of conditions is that there are reasonable grounds for believing that—aany material on the premises specified in the application for the warrant is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought,bit is in the public interest for the material to be obtained, having regard to the benefit likely to accrue to the investigation if the material is obtained, andcit would not be appropriate to make a production order for any one or more of the reasons in subsection (4).4The reasons are—athat it is not practicable to communicate with any person against whom the production order could be made;bthat it is not practicable to communicate with any person who would be required to comply with an order to grant entry to the premises;cthat the investigation might be seriously prejudiced unless an appropriate person is able to secure immediate access to the material.5The second set of conditions is that—athere are reasonable grounds for believing that there is material on the premises specified in the application for the warrant and that the material falls within subsection (6), (7) , (7A), (7B) , (7C), (7D), (7E), (7F) , (7G), (7H), (8) or (8A),bthere are reasonable grounds for believing that it is in the public interest for the material to be obtained, having regard to the benefit likely to accrue to the investigation if the material is obtained, andcany one or more of the requirements in subsection (9) is met.6In the case of a confiscation investigation, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the person specified in the application, the question whether he has benefited from his criminal conduct or of realisable property available for satisfying a confiscation order made in respect of him or any question as to the extent or whereabouts of his benefit from his criminal conduct, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7In the case of a civil recovery investigation, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the person or property specified in the application or to any of the questions listed in subsection (7ZA), andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7ZAThose questions are—awhere a person is specified in the application, any question as to—iwhat property the person holds or has held,iiwhether the property is or has been recoverable property or associated property, oriiithe nature, extent or whereabouts of the property, andbwhere property is specified in the application, any question as to—iwhether the property is or has been recoverable property or associated property,iiwho holds it or has held it,iiiwhether a person who appears to hold or to have held it holds or has held other property,ivwhether the other property is or has been recoverable property or associated property, orvthe nature, extent or whereabouts of the specified property or the other property.7AIn the case of a detained cash investigation into the derivation of cash, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the property specified in the application, the question whether the property, or a part of it, is recoverable property or any other question as to its derivation, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7BIn the case of a detained cash investigation into the intended use of cash, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the property specified in the application or the question whether the property, or a part of it, is intended by any person to be used in unlawful conduct, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7CIn the case of a detained property investigation into the derivation of property, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the property specified in the application, the question whether the property, or a part of it, is recoverable property or any other question as to its derivation, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7DIn the case of a detained property investigation into the intended use of property, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the property specified in the application or the question whether the property, or a part of it, is intended by any person to be used in unlawful conduct, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7EIn the case of a frozen funds investigation into the derivation of money held in a frozen account, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the property specified in the application, the question whether the property, or a part of it, is recoverable property or any other question as to its derivation, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7FIn the case of a frozen funds investigation into the intended use of money held in a frozen account, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the property specified in the application or the question whether the property, or a part of it, is intended by any person to be used in unlawful conduct, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7GIn the case of a cryptoasset investigation into the derivation of cryptoassets or converted cryptoassets, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the property specified in the application, the question whether the property, or a part of it, is recoverable property or any other question as to its derivation, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7HIn the case of a cryptoasset investigation into the intended use of cryptoassets or converted cryptoassets, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to property specified in the application or the question whether the property, or a part of it, is intended by any person to be used in unlawful conduct, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.8In the case of a money laundering investigation, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the person specified in the application or the question whether he has committed a money laundering offence, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.8AIn the case of an exploitation proceeds investigation, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the person specified in the application, the question whether exploitation proceeds have been obtained from a relevant offence in relation to that person, any question as to the extent or whereabouts of any benefit as a result of which exploitation proceeds are obtained or any question about the person's available amount, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.This subsection is to be construed in accordance with Part 7 of the Coroners and Justice Act 2009 (criminal memoirs etc).9The requirements are—athat it is not practicable to communicate with any person entitled to grant entry to the premises;bthat entry to the premises will not be granted unless a warrant is produced;cthat the investigation might be seriously prejudiced unless an appropriate person arriving at the premises is able to secure immediate entry to them.10An appropriate person is—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ba Financial Conduct Authority officer, a National Crime Agency officer , an officer of Revenue and Customs or a member of the staff of the relevant Director, if the warrant is sought for the purposes of a civil recovery investigation.ca constable, an SFO officer, an accredited financial investigator, an officer of Revenue and Customs or an immigration officer, if the warrant is sought for the purposes of a detained cash investigation , a confiscation investigation or a money laundering investigation.caa constable, an SFO officer, an accredited financial investigator or an officer of Revenue and Customs, if the warrant is sought for the purposes of a detained property investigation;cba constable, an SFO officer, an accredited financial investigator or an officer of Revenue and Customs, if the warrant is sought for the purposes of a frozen funds investigation;cca constable, an SFO officer, an accredited financial investigator or an officer of Revenue and Customs, if the warrant is sought for the purposes of a cryptoasset investigation;da National Crime Agency officer, if the warrant is sought for the purposes of an exploitation proceeds investigation.11The reference in paragraphs (c), (ca) , (cb) and (cc) of subsection (10) to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that paragraph by the Secretary of State or the Welsh Ministers under section 453. Further provisions: general3541A search and seizure warrant does not confer the right to seize privileged material.2Privileged material is any material which a person would be entitled to refuse to produce on grounds of legal professional privilege in proceedings in the High Court.3A search and seizure warrant does not confer the right to seize excluded material. Further provisions: confiscation <Addition ChangeId="key-627e9d3f76876b2d8f32af4f1c026d1d-1535644361981" CommentaryRef="key-627e9d3f76876b2d8f32af4f1c026d1d">, money laundering, detained cash, detained property </Addition><Addition ChangeId="key-627e9d3f76876b2d8f32af4f1c026d1d-1535644361981" CommentaryRef="key-627e9d3f76876b2d8f32af4f1c026d1d"><Addition ChangeId="key-77bc12589b6a3a3b3e6444fc2a79e395-1702399295737" CommentaryRef="key-77bc12589b6a3a3b3e6444fc2a79e395">, frozen funds and cryptoasset</Addition></Addition><Addition ChangeId="key-627e9d3f76876b2d8f32af4f1c026d1d-1535644361981" CommentaryRef="key-627e9d3f76876b2d8f32af4f1c026d1d"> investigations</Addition> 3551This section applies to—asearch and seizure warrants sought for the purposes of a confiscation investigation , a money laundering investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation, andbpowers of seizure under them.2In relation to such warrants and powers, the Secretary of State may make an order which applies , in relation to England and Wales, the provisions to which subsection (3) applies subject to any specified modifications.3This subsection applies to the following provisions of the Police and Criminal Evidence Act 1984 (c. 60)—asection 15 (search warrants -safeguards);bsection 16 (execution of warrants);csection 21 (access and copying);dsection 22 (retention).3AIn relation to such warrants and powers, the Department of Justice in Northern Ireland may make an order which applies, in relation to Northern Ireland, the provisions to which subsection (4) applies subject to any specified modifications.4This subsection applies to the following provisions of the Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))—aArticle 17 (search warrants -safeguards);bArticle 18 (execution of warrants);cArticle 23 (access and copying);dArticle 24 (retention). Further provisions: civil recovery <CommentaryRef Ref="key-8cafd9363d854540064706ebdd7b2be4"/>... <Addition ChangeId="key-a17c23a08b0f9463db306fad62260c6e-1535644612842" CommentaryRef="key-a17c23a08b0f9463db306fad62260c6e">and exploitation proceeds investigations</Addition>3561This section applies to search and seizure warrants sought for the purposes of civil recovery investigations or exploitation proceeds investigations ....2An application for a warrant may be made ex parte to a judge in chambers.3A warrant may be issued subject to conditions.4A warrant continues in force until the end of the period of one month starting with the day on which it is issued.5A warrant authorises the person it names to require any information which is held in a computer and is accessible from the premises specified in the application for the warrant, and which the named person believes relates to any matter relevant to the investigation, to be produced in a form—ain which it can be taken away, andbin which it is visible and legible.6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7A warrant may include provision authorising a person who is exercising powers under it to do other things which—aare specified in the warrant, andbneed to be done in order to give effect to it.8Copies may be taken of any material seized under a warrant.9Material seized under a warrant may be retained for so long as it is necessary to retain it (as opposed to copies of it) in connection with the investigation for the purposes of which the warrant was issued.10But if an appropriate officer has reasonable grounds for believing that—athe material may need to be produced for the purposes of any legal proceedings, andbit might otherwise be unavailable for those purposes,it may be retained until the proceedings are concluded.11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Addition ChangeId="key-e5f58d426d931b00b5a57963abde1a74-1535911831909" CommentaryRef="key-b3eedfb12a4442eba70e4583459739ee">Certain offences in relation to execution of search and seizure warrants</Addition>356A1A person commits an offence if the person assaults an appropriate person who is acting in the exercise of a power conferred by a search and seizure warrant issued under section 352.2A person commits an offence if the person resists or wilfully obstructs an appropriate person who is acting in the exercise of a power conferred by a search and seizure warrant issued under section 352.3A person guilty of an offence under subsection (1) is liable—aon summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, or to a fine, or to both;bon summary conviction in Northern Ireland, to imprisonment for a term not exceeding 6 months, or to a fine not exceeding level 5 on the standard scale, or to both.4A person guilty of an offence under subsection (2) is liable—aon summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, or to a fine not exceeding level 3 on the standard scale, or to both;bon summary conviction in Northern Ireland, to imprisonment for a term not exceeding 1 month, or to a fine not exceeding level 3 on the standard scale, or to both.5An appropriate person is—aa National Crime Agency officer, a Financial Conduct Authority officer or a member of the staff of the relevant Director, if the warrant was issued for the purposes of a civil recovery investigation;ba National Crime Agency officer, if the warrant was issued for the purposes of an exploitation proceeds investigation.6In relation to an offence committed before the coming into force of section 281(5) of the Criminal Justice Act 2003 (alteration of penalties for certain summary offences: England and Wales)—athe reference in subsection (3)(a) to 51 weeks is to be read as a reference to 6 months;bthe reference in subsection (4)(a) to 51 weeks is to be read as a reference to 1 month.Disclosure orders Disclosure orders3571A judge may, on an application made to him by the relevant authority, make a disclosure order if he is satisfied that each of the requirements for the making of the order is fulfilled.2No application for a disclosure order may be made in relation to a detained cash investigation , a detained property investigation , a frozen funds investigation or a cryptoasset investigation ....2A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3The application for a disclosure order must state that—aa person specified in the application is subject to a confiscation investigation which is being carried out by an appropriate officer and the order is sought for the purposes of the investigation, orb a person specified in the application or property specified in the application is subject to a civil recovery investigation and the order is sought for the purposes of the investigation, orbaa person specified in the application is subject to a money laundering investigation which is being carried out by an appropriate officer and the order is sought for the purposes of the investigation, orca person specified in the application is subject to an exploitation proceeds investigation and the order is sought for the purposes of the investigation.4A disclosure order is an order authorising an appropriate officer to give to any person the appropriate officer considers has relevant information notice in writing requiring him to do, with respect to any matter relevant to the investigation for the purposes of which the order is sought, any or all of the following—aanswer questions, either at a time specified in the notice or at once, at a place so specified;bprovide information specified in the notice, by a time and in a manner so specified;cproduce documents, or documents of a description, specified in the notice, either at or by a time so specified or at once, and in a manner so specified.5Relevant information is information (whether or not contained in a document) which the appropriate officer concerned considers to be relevant to the investigation.6A person is not bound to comply with a requirement imposed by a notice given under a disclosure order unless evidence of authority to give the notice is produced to him.7In this Part “relevant authority” means—ain relation to a confiscation investigation, an appropriate officer; andbin relation to a civil recovery investigation, a Financial Conduct Authority officer, a National Crime Agency officer , an officer of Revenue and Customs or the relevant Director ; andbain relation to a money laundering investigation, an appropriate officer, andcin relation to an exploitation proceeds investigation, a National Crime Agency officer.8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Requirements for making of disclosure order3581These are the requirements for the making of a disclosure order.2There must be reasonable grounds for suspecting that—ain the case of a confiscation investigation, the person specified in the application for the order has benefited from his criminal conduct;bin the case of a civil recovery investigation—ithe person specified in the application for the order holds recoverable property or associated property,iithat person has, at any time, held property that was recoverable property or associated property at the time, oriiithe property specified in the application for the order is recoverable property or associated property;bain the case of a money laundering investigation, the person specified in the application for the order has committed a money laundering offence,cin the case of an exploitation proceeds investigation, the person specified in the application for the order is a person within section 346(2A).3There must be reasonable grounds for believing that information which may be provided in compliance with a requirement imposed under the order is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the order is sought.4There must be reasonable grounds for believing that it is in the public interest for the information to be provided, having regard to the benefit likely to accrue to the investigation if the information is obtained. Offences3591A person commits an offence if without reasonable excuse he fails to comply with a requirement imposed on him under a disclosure order.2A person guilty of an offence under subsection (1) is liable on summary conviction to—aimprisonment for a term not exceeding six months,ba fine not exceeding level 5 on the standard scale, orcboth.3A person commits an offence if, in purported compliance with a requirement imposed on him under a disclosure order, he—amakes a statement which he knows to be false or misleading in a material particular, orbrecklessly makes a statement which is false or misleading in a material particular.4A person guilty of an offence under subsection (3) is liable—aon summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both, orbon conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both. Statements3601A statement made by a person in response to a requirement imposed on him under a disclosure order may not be used in evidence against him in criminal proceedings.2But subsection (1) does not apply—ain the case of proceedings under Part 2 or 4,bon a prosecution for an offence under section 359(1) or (3),con a prosecution for an offence under section 5 of the Perjury Act 1911 (c. 6) or Article 10 of the Perjury (Northern Ireland) Order 1979 (S.I. 1979/1714 (N.I. 19)) (false statements), ordon a prosecution for some other offence where, in giving evidence, the person makes a statement inconsistent with the statement mentioned in subsection (1).3A statement may not be used by virtue of subsection (2)(d) against a person unless—aevidence relating to it is adduced, orba question relating to it is asked,by him or on his behalf in the proceedings arising out of the prosecution. Further provisions3611A disclosure order does not confer the right to require a person to answer any privileged question, provide any privileged information or produce any privileged document, except that a lawyer may be required to provide the name and address of a client of his.2A privileged question is a question which the person would be entitled to refuse to answer on grounds of legal professional privilege in proceedings in the High Court.3Privileged information is any information which the person would be entitled to refuse to provide on grounds of legal professional privilege in proceedings in the High Court.4Privileged material is any material which the person would be entitled to refuse to produce on grounds of legal professional privilege in proceedings in the High Court.5A disclosure order does not confer the right to require a person to produce excluded material.6A disclosure order has effect in spite of any restriction on the disclosure of information (however imposed).7 An appropriate officer may take copies of any documents produced in compliance with a requirement to produce them which is imposed under a disclosure order.8Documents so produced may be retained for so long as it is necessary to retain them (as opposed to a copy of them) in connection with the investigation for the purposes of which the order was made.9But if an appropriate officer has reasonable grounds for believing that—athe documents may need to be produced for the purposes of any legal proceedings, andbthey might otherwise be unavailable for those purposes,they may be retained until the proceedings are concluded. Supplementary3621An application for a disclosure order may be made ex parte to a judge in chambers.2Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to disclosure orders.3An application to discharge or vary a disclosure order may be made to the court by—athe person who applied for the order;bany person affected by the order.4The court—amay discharge the order;bmay vary the order.4AAn application to discharge or vary a disclosure order need not be made by the same appropriate officer or (as the case may be) the same National Crime Agency officer that applied for the order (but must be made by an appropriate officer of the same description or (as the case may be) by another National Crime Agency officer).4AAIf the application for the order was, by virtue of an order under section 453, made by an accredited financial investigator of a particular description, the reference in subsection (4A) to an appropriate officer of the same description is to another accredited financial investigator of that description.4BReferences to a person who applied for a disclosure order must be construed accordingly.5Subsections (2) to (4B) do not apply to orders made in England and Wales for the purposes of a civil recovery investigation or an exploitation proceeds investigation.6An appropriate officer may not make an application for a disclosure order, or an application for the discharge or variation of such an order, unless the officer is a senior appropriate officer or is authorised to do so by a senior appropriate officer.<Emphasis><Addition ChangeId="key-cab5b6995b911f2cf1f3b862b267af93-1535913818207" CommentaryRef="key-83407cfc195f6c04cfbd21adfe208270">Unexplained wealth orders</Addition></Emphasis><Addition ChangeId="key-cab5b6995b911f2cf1f3b862b267af93-1535913818207" CommentaryRef="key-83407cfc195f6c04cfbd21adfe208270">Unexplained wealth orders</Addition>362A1The High Court may, on an application made by an enforcement authority, make an unexplained wealth order in respect of any property if the court is satisfied that each of the requirements for the making of the order is fulfilled.2An application for an order must—aspecify or describe the property in respect of which the order is sought, andbspecify the person whom the enforcement authority thinks holds the property (“the respondent”) (and the person specified may include a person outside the United Kingdom).2AIn a case where the respondent is not an individual, the application may also specify a person who is a responsible officer of the respondent (and a person specified may include a person outside the United Kingdom).3An unexplained wealth order is an order requiring the respondent or any responsible officer specified in the order (a “specified responsible officer”) to provide a statement—asetting out the nature and extent of the respondent's interest in the property in respect of which the order is made,bexplaining how the respondent obtained the property (including, in particular, how any costs incurred in obtaining it were met),cwhere the property is held by the trustees of a settlement, setting out such details of the settlement as may be specified in the order, anddsetting out such other information in connection with the property as may be so specified.4The order must specify—athe form and manner in which the statement is to be given,bthe person to whom it is to be given, andcthe place at which it is to be given or, if it is to be given in writing, the address to which it is to be sent.5The order may, in connection with requiring the respondent or any specified responsible officer to provide the statement mentioned in subsection (3), also require them to produce documents of a kind specified or described in the order.6The respondent or any specified responsible officer must comply with the requirements imposed by an unexplained wealth order within whatever period the court may specify (and different periods may be specified in relation to different requirements).7In this Chapter “enforcement authority” means—athe National Crime Agency,bHer Majesty's Revenue and Customs,cthe Financial Conduct Authority,dthe Director of the Serious Fraud Office, orethe Director of Public Prosecutions (in relation to England and Wales) or the Director of Public Prosecutions for Northern Ireland (in relation to Northern Ireland).8For the purposes of this Chapter, each of the following is a “responsible officer” of the respondent (in a case where the respondent is not an individual)—aany director of the respondent, including any person occupying the position of a director, by whatever name called;bany member of a body of the respondent equivalent to a board of directors;cany other manager, secretary or similar officer of the respondent;dwhere the respondent is a partnership, a partner or a member of the partnership;eany person in accordance with whose directions or instructions the board of directors or equivalent body of the respondent are accustomed to act.<Addition ChangeId="key-cab5b6995b911f2cf1f3b862b267af93-1535913818207" CommentaryRef="key-83407cfc195f6c04cfbd21adfe208270">Requirements for making of unexplained wealth order</Addition>362B1These are the requirements for the making of an unexplained wealth order in respect of any property.2The High Court must be satisfied that there is reasonable cause to believe that—athe respondent holds the property, andbthe value of the property is greater than £50,000.3The High Court must be satisfied that there are reasonable grounds for suspecting —athat the known sources of the respondent's lawfully obtained income would have been insufficient for the purposes of enabling the respondent to obtain the property, orbthat the property has been obtained through unlawful conduct (within the meaning given by section 242).4The High Court must be satisfied that—athe respondent is a politically exposed person, orbthere are reasonable grounds for suspecting that—ithe respondent is, or has been, involved in serious crime (whether in a part of the United Kingdom or elsewhere), oriia person connected with the respondent is, or has been, so involved.5It does not matter for the purposes of subsection (2)(a)—awhether or not there are other persons who also hold the property;bwhether the property was obtained by the respondent before or after the coming into force of this section.6For the purposes of subsection (3)—aregard is to be had to any mortgage, charge or other kind of security that it is reasonable to assume was or may have been available to the respondent for the purposes of obtaining the property;bit is to be assumed that the respondent obtained the property for a price equivalent to its market value;cincome is “lawfully obtained” if it is obtained lawfully under the laws of the country from where the income arises;d“known” sources of the respondent's income are the sources of income (whether arising from employment, assets or otherwise) that are reasonably ascertainable from available information at the time of the making of the application for the order;ewhere the property is an interest in other property comprised in a settlement, the reference to the respondent obtaining the property is to be taken as if it were a reference to the respondent obtaining direct ownership of such share in the settled property as relates to, or is fairly represented by, that interest.7In subsection (4)(a), “politically exposed person” means a person who is—aan individual who is, or has been, entrusted with prominent public functions by an international organisation or by a State other than the United Kingdom or another EEA State,ithe United Kingdom, oriian EEA state,ba family member of a person within paragraph (a),cknown to be a close associate of a person within that paragraph, ordotherwise connected with a person within that paragraph.8Article 3 of Directive 2015/849/EU of the European Parliament and of the Council of 20 May 2015 applies for the purposes of determining—awhether a person has been entrusted with prominent public functions (see point (9) of that Article),bwhether a person is a family member (see point (10) of that Article), andcwhether a person is known to be a close associate of another (see point (11) of that Article).9For the purposes of this section—aa person is involved in serious crime in a part of the United Kingdom or elsewhere if the person would be so involved for the purposes of Part 1 of the Serious Crime Act 2007 (see in particular sections 2, 2A and 3 of that Act);bsection 1122 of the Corporation Tax Act 2010 (“connected” persons) applies in determining whether a person is connected with another.10Where the property in respect of which the order is sought comprises more than one item of property, the reference in subsection (2)(b) to the value of the property is to the total value of those items.<Addition ChangeId="key-cab5b6995b911f2cf1f3b862b267af93-1535913818207" CommentaryRef="key-83407cfc195f6c04cfbd21adfe208270">Effect of order: cases of non-compliance</Addition>362C1This section applies in a case where the respondent and the specified responsible officer (if any), between them, fail, without reasonable excuse, to comply with the requirements imposed by an unexplained wealth order in respect of any property before the end of the response period.2The property is to be presumed to be recoverable property for the purposes of any proceedings taken in respect of the property under Part 5, unless the contrary is shown.3The presumption in subsection (2) applies in relation to property—aonly so far as relating to the respondent's interest in the property, andbonly if the value of that interest is greater than the sum specified in section 362B(2)(b).It is for the court hearing the proceedings under Part 5 in relation to which reliance is placed on the presumption to determine the matters in this subsection.4The “response period” is whatever period the court specifies under section 362A(6) as the period within which the requirements imposed by the order are to be complied with (or the period ending the latest, if more than one is specified in respect of different requirements).5For the purposes of subsection (1)—aa respondent or a specified responsible officer who purports to comply with the requirements imposed by an unexplained wealth order is not to be taken to have failed to comply with the order (see instead section 362D);bwhere an unexplained wealth order imposes more than one requirement, ... the respondent and the specified responsible officer (if any) are to be taken to have failed to comply with the requirements imposed by the order unless each of the requirements is complied with or is purported to be complied with.6Subsections (7) and (8) apply in determining the respondent's interest for the purposes of subsection (3) in a case where the respondent to the unexplained wealth order—ais connected with another person who is, or has been, involved in serious crime (see subsection (4)(b)(ii) of section 362B), orbis a politically exposed person of a kind mentioned in paragraph (b), (c) or (d) of subsection (7) of that section (family member, known close associates etc of individual entrusted with prominent public functions).7In a case within subsection (6)(a), the respondent's interest is to be taken to include any interest in the property of the person involved in serious crime with whom the respondent is connected.8In a case within subsection (6)(b), the respondent's interest is to be taken to include any interest in the property of the person mentioned in subsection (7)(a) of section 362B.9Where an unexplained wealth order is made in respect of property comprising more than one item of property, the reference in subsection (3)(b) to the value of the respondent's interest in the property is to the total value of the respondent's interest in those items.<Addition ChangeId="key-cab5b6995b911f2cf1f3b862b267af93-1535913818207" CommentaryRef="key-83407cfc195f6c04cfbd21adfe208270">Effect of order: cases of compliance or purported compliance</Addition>362D1This section applies in a case where, before the end of the response period (as defined by section 362C(4)), the respondent and the specified responsible officer (if any) between them comply, or purport to comply, with all of the requirements imposed by an unexplained wealth order in respect of any property in relation to which the order is made.2If an interim freezing order has effect in relation to the property (see section 362J), the enforcement authority must determine what enforcement or investigatory proceedings, if any, it considers ought to be taken in relation to the property.3A determination under subsection (2) must be made within the period of 60 days starting with the day of compliance , or that period as it may be extended by virtue of section 362DA or 362DB (the “determination period”).4If the determination under subsection (2) is that no further enforcement or investigatory proceedings ought to be taken in relation to the property, the enforcement authority must notify the High Court of that fact as soon as reasonably practicable (and in any event before the end of the determination period).5If there is no interim freezing order in effect in relation to the property, the enforcement authority may (at any time) determine what, if any, enforcement or investigatory proceedings it considers ought to be taken in relation to the property.6A determination under this section to take no further enforcement or investigatory proceedings in relation to any property does not prevent such proceedings being taken subsequently (whether as a result of new information or otherwise, and whether or not by the same enforcement authority) in relation to the property.7For the purposes of this section—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .breferences to the day of compliance are to the day on which the requirements imposed by the order are complied with (or, if the requirements are complied with over more than one day, the last of those days), andcwhere an order requires the sending of information in writing to, or the production of documents at, an address specified in the order, compliance with the order (so far as relating to that requirement) occurs when the written information is received, or the documents are produced, at that address,and in paragraphs (b) and (c) references to compliance include purported compliance.8In this section “enforcement or investigatory proceedings” means any proceedings in relation to property taken under—aPart 2 or 4 (confiscation proceedings in England and Wales or Northern Ireland) (in relation to cases where the enforcement authority is also a prosecuting authority for the purposes of that Part),bPart 5 (civil recovery of the proceeds of unlawful conduct), orcthis Chapter.<Addition ChangeId="key-cab5b6995b911f2cf1f3b862b267af93-1535913818207" CommentaryRef="key-83407cfc195f6c04cfbd21adfe208270"><Addition ChangeId="key-498fb8f4cc3b36a996cf0a18500beca8-1653575264433" CommentaryRef="key-498fb8f4cc3b36a996cf0a18500beca8">Extension of period for making determination where interim freezing order has been made</Addition></Addition>362DA1The High Court may, on an application made by the enforcement authority, extend the determination period if satisfied that—athe enforcement authority is working diligently and expeditiously towards making a determination under section 362D(2),bfurther time is needed for the authority to make that determination, andcit is reasonable in all the circumstances for the period to be extended.2The application must be made before the determination period would otherwise end.3An extension of the determination period must end no later than the end of the period of 63 days beginning with the day after that on which the period would otherwise end.4Where the determination period is extended under subsection (1), it may be further extended by the High Court (and subsections (2) and (3) apply in relation to any further extension as they apply in relation to the first one).5But the determination period as extended must not in total exceed the period of 186 days starting with the day of compliance (within the meaning given by section 362D(7)(b)).<Addition ChangeId="key-cab5b6995b911f2cf1f3b862b267af93-1535913818207" CommentaryRef="key-83407cfc195f6c04cfbd21adfe208270"><Addition ChangeId="key-498fb8f4cc3b36a996cf0a18500beca8-1653575264433" CommentaryRef="key-498fb8f4cc3b36a996cf0a18500beca8">Extension of period pending determination of proceedings etc</Addition></Addition>362DB1Subsection (2) applies where—aan application is made to the High Court under section 362DA for the extension (or further extension) of the determination period, andbthe period would (apart from that subsection) end before the court determines the application or it is otherwise disposed of.2The determination period is extended from the time when it would otherwise end until—athe Court determines the application or it is otherwise disposed of, orbif earlier, the end of the period of 31 days beginning with the day after that on which the period would otherwise have ended.3Subsection (4) applies where—aproceedings on an appeal in respect of a decision on an application under section 362DA have been brought, andbthe determination period would (apart from that subsection) end before the proceedings are finally determined or otherwise disposed of.4The determination period is extended from the time when it would otherwise end until—athe proceedings are finally determined or otherwise disposed of, orbif earlier, the end of the period mentioned in subsection (2)(b).5Subsection (6) applies where—aan application is made to the Court under section 362DA for an extension of the determination period,bthe Court refuses to grant the application, andcthe period would (apart from that subsection) end before the end of the 5 day period.6The determination period is extended from the time when it would otherwise end until—athe end of the 5 day period, orbif proceedings on an appeal against the decision are brought before the end of the 5 day period, the time when those proceedings are brought.7The “5 day period” is the period of 5 working days beginning with the day on which the Court refuses to grant the application; and for these purposes “working day” means a day other than—aa Saturday or a Sunday,bChristmas Day or Good Friday, orca day which is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom in which the application in question under section 362DA is made.8The restriction on the overall extension of the determination period mentioned in section 362DA(5) applies to an extension of the period in accordance with any provision of this section as it applies to an extension under an order of the Court.<Addition ChangeId="key-cab5b6995b911f2cf1f3b862b267af93-1535913818207" CommentaryRef="key-83407cfc195f6c04cfbd21adfe208270">Offence</Addition>362E1A person commits an offence if, in purported compliance with a requirement imposed by an unexplained wealth order, the person—amakes a statement that the person knows to be false or misleading in a material particular, orbrecklessly makes a statement that is false or misleading in a material particular.2A person guilty of an offence under this section is liable—aon conviction on indictment, to imprisonment for a term not exceeding 2 years, or to a fine, or to both;bon summary conviction in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court, or to a fine, or to both;con summary conviction in Northern Ireland, to imprisonment for a term not exceeding 6 months, or to a fine not exceeding the statutory maximum, or to both.3In relation to an offence committed before 2 May 2022, the reference in subsection (2)(b) to the general limit in a magistrates’ court is to be read as a reference to 6 months.<Addition ChangeId="key-cab5b6995b911f2cf1f3b862b267af93-1535913818207" CommentaryRef="key-83407cfc195f6c04cfbd21adfe208270">Statements</Addition>362F1A statement made by a person in response to a requirement imposed by an unexplained wealth order may not be used in evidence against that person in criminal proceedings.2Subsection (1) does not apply—ain the case of proceedings under Part 2 or 4,bon a prosecution for an offence under section 362E,con a prosecution for an offence under section 5 of the Perjury Act 1911 or Article 10 of the Perjury (Northern Ireland) Order 1979 (S.I. 1979/1714 (N.I. 19)) (false statements), ordon a prosecution for some other offence where, in giving evidence, the person makes a statement inconsistent with the statement mentioned in subsection (1).3A statement may not be used by virtue of subsection (2)(d) against a person unless—aevidence relating to it is adduced, orba question relating to it is asked,by the person or on the person's behalf in proceedings arising out of the prosecution.<Addition ChangeId="key-cab5b6995b911f2cf1f3b862b267af93-1535913818207" CommentaryRef="key-83407cfc195f6c04cfbd21adfe208270">Disclosure of information, copying of documents, </Addition><Addition ChangeId="key-cab5b6995b911f2cf1f3b862b267af93-1535913818207" CommentaryRef="key-83407cfc195f6c04cfbd21adfe208270">etc</Addition>362G1An unexplained wealth order has effect in spite of any restriction on the disclosure of information (however imposed).2But subsections (1) to (5) of section 361 (rights in connection with privileged information, questions and material) apply in relation to requirements imposed by an unexplained wealth order as they apply in relation to requirements imposed under a disclosure order.3The enforcement authority may take copies of any documents produced by the respondent or any specified responsible officer in connection with complying with the requirements imposed by an unexplained wealth order.4Documents so produced may also be retained for so long as it is necessary to retain them (as opposed to a copy of them) in connection with an investigation of a kind mentioned in section 341 in relation to the property in respect of which the unexplained wealth order is made.5But if the enforcement authority has reasonable grounds to believe that the documents—amay need to be produced for the purposes of any legal proceedings, andbmight otherwise be unavailable for those purposes,they may be retained until the proceedings are concluded.<Addition ChangeId="key-cab5b6995b911f2cf1f3b862b267af93-1535913818207" CommentaryRef="key-83407cfc195f6c04cfbd21adfe208270">Holding of property: trusts and company arrangements </Addition><Addition ChangeId="key-cab5b6995b911f2cf1f3b862b267af93-1535913818207" CommentaryRef="key-83407cfc195f6c04cfbd21adfe208270">etc</Addition>362H1This section applies for the purposes of sections 362A and 362B.2The cases in which a person (P) is to be taken to “hold” property include those where—aP has effective control over the property;bP is the trustee of a settlement in which the property is comprised;cP is a beneficiary (whether actual or potential) in relation to such a settlement.3A person is to be taken to have “effective control” over property if, from all the circumstances, it is reasonable to conclude that the person—aexercises,bis able to exercise, orcis entitled to acquire,direct or indirect control over the property.4Where a person holds property by virtue of subsection (2) references to the person obtaining the property are to be read accordingly.5References to a person who holds or obtains property include any body corporate, whether incorporated or formed under the law of a part of the United Kingdom or in a country or territory outside the United Kingdom.6For further provision about how to construe references to the holding of property, see section 414.<Addition ChangeId="key-cab5b6995b911f2cf1f3b862b267af93-1535913818207" CommentaryRef="key-83407cfc195f6c04cfbd21adfe208270">Supplementary</Addition>362I1An application for an unexplained wealth order may be made without notice.2Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to unexplained wealth orders before the High Court in Northern Ireland.3An application to the High Court in Northern Ireland to discharge or vary an unexplained wealth order may be made by—athe enforcement authority, orbthe respondent or any specified responsible officer.4The High Court in Northern Ireland—amay discharge the order;bmay vary the order.<Addition ChangeId="key-cab5b6995b911f2cf1f3b862b267af93-1535913818207" CommentaryRef="key-83407cfc195f6c04cfbd21adfe208270"><Addition ChangeId="key-b7710fc3379f9026f7794d3b640f4667-1653575677802" CommentaryRef="key-b7710fc3379f9026f7794d3b640f4667">Annual reports</Addition></Addition>362IA1The Secretary of State must prepare and publish a report in respect of each relevant period setting out—athe number of unexplained wealth orders made by the High Court in England and Wales during that period, andbthe number of applications made to that Court by enforcement authorities for such an order during that period.2Each of the following is a “relevant period”—athe period of 12 months beginning with the day on which section 51 of the Economic Crime (Transparency and Enforcement) Act 2022 comes into force;beach subsequent period of 12 months.3A report under this section must be prepared and published within the period of 4 months beginning with the end of the relevant period to which the report relates.4The Secretary of State must lay a copy of each report prepared under this section before Parliament.<Emphasis><Addition ChangeId="key-39e95d520e5efbb1d364c5d456010a0b-1535914269091" CommentaryRef="key-3de4c3b300c2d60220830e5e8d325676">Unexplained wealth orders: interim freezing of property</Addition></Emphasis><Addition ChangeId="key-39e95d520e5efbb1d364c5d456010a0b-1535914269091" CommentaryRef="key-3de4c3b300c2d60220830e5e8d325676">Application for interim freezing order</Addition>362J1This section applies where the High Court makes an unexplained wealth order in respect of any property.2The court may make an interim freezing order in respect of the property if the court considers it necessary to do so for the purposes of avoiding the risk of any recovery order that might subsequently be obtained being frustrated.3An interim freezing order is an order that prohibits the respondent to the unexplained wealth order, and any other person with an interest in the property, from in any way dealing with the property (subject to any exclusions under section 362L).4An interim freezing order—amay be made only on the application of the enforcement authority that applied for the unexplained wealth order to which the interim freezing order relates,bmust be made in the same proceedings as those in which the unexplained wealth order is made, andcmay be combined in one document with the unexplained wealth order.5If an application for an unexplained wealth order in respect of any property is made without notice, an application for an interim freezing order in respect of the property must also be made without notice.<Addition ChangeId="key-39e95d520e5efbb1d364c5d456010a0b-1535914269091" CommentaryRef="key-3de4c3b300c2d60220830e5e8d325676">Variation and discharge of interim freezing order</Addition>362K1The High Court may at any time vary or discharge an interim freezing order.2The High Court must discharge an interim freezing order, so far as it has effect in relation to any property, in each of the following three cases.3The first case is where—athe applicable 48 hour period has ended, andba relevant application has not been made before the end of that period in relation to the property concerned.4The second case is where—aa relevant application has been made before the end of the applicable 48 hour period in relation to the property concerned, andbproceedings on the application (including any on appeal) have been determined or otherwise disposed of.5The third case is where the court has received a notification in relation to the property concerned under section 362D(4) (notification from enforcement authority of no further proceedings).6The “applicable 48 hour period” is to be read as follows—ain a case where the respondent complies, or purports to comply, with the requirements imposed by an unexplained wealth order before the end of the response period, it is the period of 48 hours beginning with the day after the day with which the determination period (see section 362D(3)) ends;bin any other case, it is the period of 48 hours beginning with the day after the day with which the response period ends.7In calculating a period of 48 hours for the purposes of subsection (6), no account is to be taken of—aany Saturday or Sunday,bChristmas Day,cGood Friday, ordany day that is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom in which the interim freezing order concerned is made.8Section 362D(7) applies for the purposes of subsection (6) in determining whether a person complies, or purports to comply, with the requirements imposed by an unexplained wealth order and when such compliance, or purported compliance, takes place.9Before exercising power under this section to vary or discharge an interim freezing order, the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to any person who may be affected by its decision.10Subsection (9) does not apply where the court is acting as required by subsection (2).11In this section—“relevant application” means an application for—a restraint order under section 41 or 190,a property freezing order, oran interim receiving order;“response period” has the meaning given by section 362C(4).<Addition ChangeId="key-39e95d520e5efbb1d364c5d456010a0b-1535914269091" CommentaryRef="key-3de4c3b300c2d60220830e5e8d325676">Exclusions</Addition>362L1The power to vary an interim freezing order includes (amongst other things) power to make exclusions as follows—apower to exclude property from the order, andbpower, otherwise than by excluding property from the order, to make exclusions from the prohibition on dealing with the property to which the order applies.2Exclusions from the prohibition on dealing with the property to which the order applies (other than exclusions of property from the order) may also be made when the order is made.3An exclusion may (amongst other things) make provision for the purpose of enabling any person—ato meet the person's reasonable living expenses, orbto carry on any trade, business, profession or occupation.4An exclusion may be made subject to conditions.5Where the court exercises the power to make an exclusion for the purpose of enabling a person to meet legal expenses that the person has incurred, or may incur, in respect of proceedings under this Chapter, it must ensure that the exclusion—ais limited to reasonable legal expenses that the person has reasonably incurred or reasonably incurs,bspecifies the total amount that may be released for legal expenses in pursuance of the exclusion, andcis made subject to the same conditions as would be the required conditions (see section 286A) if the order had been made under section 245A (in addition to any conditions under subsection (4)).6The court, in deciding whether to make an exclusion for the purpose of enabling a person to meet legal expenses in respect of proceedings under this Chapter—amust have regard to the desirability of the person being represented in any proceedings under this Chapter in which the person is a participant, andbmust disregard the possibility that legal representation of the person in any such proceedings might, were an exclusion not made, be made available under arrangements made for the purposes of Part 1 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 or funded by the Northern Ireland Legal Services Commission.7If excluded property is not specified in the order it must be described in the order in general terms.<Addition ChangeId="key-39e95d520e5efbb1d364c5d456010a0b-1535914269091" CommentaryRef="key-3de4c3b300c2d60220830e5e8d325676">Restrictions on proceedings and remedies</Addition>362M1While an interim freezing order has effect—athe High Court may stay any action, execution or other legal process in respect of the property to which the order applies, andbno distress may be levied, and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised, against the property to which the order applies except with the leave of the High Court and subject to any terms the court may impose.2If a court (whether the High Court or any other court) in which proceedings are pending in respect of any property is satisfied that an interim freezing order has been applied for or made in respect of the property, it may—astay the proceedings, orballow them to continue on any terms it thinks fit.3If an interim freezing order applies to a tenancy of any premises, a right of forfeiture in relation to the premises is exercisable—aonly with the leave of the High Court, andbsubject to any terms that the court may impose.4The reference in subsection (3) to a “right of forfeiture” in relation to premises is to the right of a landlord or other person to whom rent is payable to exercise a right of forfeiture by peaceable re-entry to the premises in respect of any failure by the tenant to comply with a term or condition of the tenancy.5Before exercising a power conferred by this section, the court must (as well as giving the parties to any proceedings concerned an opportunity to be heard) give such an opportunity to any person who may be affected by the court's decision.<Addition ChangeId="key-39e95d520e5efbb1d364c5d456010a0b-1535914269091" CommentaryRef="key-3de4c3b300c2d60220830e5e8d325676">Receivers in connection with interim freezing orders</Addition>362N1This section applies where the High Court makes an interim freezing order on an application by an enforcement authority.2The court may, on an application by the enforcement authority, by order appoint a receiver in respect of any property to which the interim freezing order applies.3An application under subsection (2) may be made at the same time as the application for the interim freezing order or at any time afterwards.4The application may be made without notice if the circumstances of the case are such that notice of the application would prejudice the right of the enforcement authority to obtain a recovery order in respect of any property.5In its application the enforcement authority must nominate a suitably qualified person for appointment as a receiver.6The person nominated may be a member of staff of the enforcement authority.7The enforcement authority may apply a sum received by it under section 280(2) in making payment of the remuneration and expenses of a receiver appointed under this section.8Subsection (7) does not apply in relation to the remuneration of the receiver if that person is a member of staff of the enforcement authority (but it does apply in relation to such remuneration if the receiver is a person providing services under arrangements made by the enforcement authority).<Addition ChangeId="key-39e95d520e5efbb1d364c5d456010a0b-1535914269091" CommentaryRef="key-3de4c3b300c2d60220830e5e8d325676">Powers of receivers appointed under section 362N</Addition>362O1If the High Court appoints a receiver under section 362N on an application by an enforcement authority, the court may act under this section on the application of the authority.2The court may by order authorise or require the receiver—ato exercise any of the powers mentioned in paragraph 5 of Schedule 6 (management powers) in relation to any property in respect of which the receiver is appointed;bto take any other steps the court thinks appropriate in connection with the management of any such property (including securing the detention, custody or preservation of the property in order to manage it).3The court may by order require any person in respect of whose property the receiver is appointed—ato bring the property to a place (in England and Wales or, as the case may be, Northern Ireland) specified by the receiver or to place it in the custody of the receiver (if in either case the person is able to do so);bto do anything the person is reasonably required to do by the receiver for the preservation of the property.4The court may by order require any person in respect of whose property the receiver is appointed to bring any documents relating to the property which are in that person's possession or control to a place (in England and Wales or, as the case may be, Northern Ireland) specified by the receiver or to place them in the custody of the receiver.5Any prohibition on dealing with property imposed by an interim freezing order does not prevent a person from complying with any requirements imposed by virtue of this section.6Subsection (7) applies in a case where—athe receiver deals with property that is not property in respect of which the receiver was appointed under section 362N, butbat the time of dealing with the property the receiver believed on reasonable grounds that he or she was entitled to do so by virtue of the appointment.7The receiver is not liable to any person in respect of any loss or damage resulting from the receiver's dealing with the property.8But subsection (7) does not apply to the extent that the loss or damage is caused by the receiver's negligence.<Addition ChangeId="key-39e95d520e5efbb1d364c5d456010a0b-1535914269091" CommentaryRef="key-3de4c3b300c2d60220830e5e8d325676">Supervision of section 362N receiver and variations</Addition>362P1Any of the following persons may at any time apply to the High Court for directions as to the exercise of the functions of a receiver appointed under section 362N—athe receiver;ba party to the proceedings for the appointment of the receiver or the interim freezing order concerned;ca person affected by an action taken by the receiver;da person who may be affected by an action proposed to be taken by the receiver.2Before it gives directions under subsection (1) the court must give an opportunity to be heard to—athe receiver;bthe parties to the proceedings for the appointment of the receiver and for the interim freezing order concerned;ca person who may be interested in the application under subsection (1).3The court may at any time vary or discharge—athe appointment of a receiver under section 362N,ban order under section 362O, orcdirections under this section.4Before exercising a power under subsection (3) the court must give an opportunity to be heard to—athe receiver;bthe parties to the proceedings for the appointment of the receiver, for the order under section 362O or (as the case may be) for the directions under this section;cthe parties to the proceedings for the interim freezing order concerned;dany person who may be affected by the court's decision.<Addition ChangeId="key-39e95d520e5efbb1d364c5d456010a0b-1535914269091" CommentaryRef="key-3de4c3b300c2d60220830e5e8d325676">Registration</Addition>362QSections 248 (registration: England and Wales) and 249 (registration: Northern Ireland) apply in relation to interim freezing orders as they apply in relation to property freezing orders under section 245A.<Addition ChangeId="key-39e95d520e5efbb1d364c5d456010a0b-1535914269091" CommentaryRef="key-3de4c3b300c2d60220830e5e8d325676">Compensation</Addition>362R1Where an interim freezing order in respect of any property is discharged, the person to whom the property belongs may make an application to the High Court for the payment of compensation.2The application must be made within the period of three months beginning with the discharge of the interim freezing order.3The court may order compensation to be paid to the applicant only if satisfied that—athe applicant has suffered loss as a result of the making of the interim freezing order,bthere has been a serious default on the part of the enforcement authority that applied for the order, andcthe order would not have been made had the default not occurred.4Where the court orders the payment of compensation—athe compensation is payable by the enforcement authority that applied for the interim freezing order, andbthe amount of compensation to be paid is the amount that the court thinks reasonable, having regard to the loss suffered and any other relevant circumstances.<Emphasis><Addition ChangeId="key-0eaf33ced5b85164bf918b05f6e41503-1535914534090" CommentaryRef="key-62a6feb91bd435102adad6fc1ca31969">Unexplained wealth orders: enforcement abroad</Addition></Emphasis><Addition ChangeId="key-0eaf33ced5b85164bf918b05f6e41503-1535914534090" CommentaryRef="key-62a6feb91bd435102adad6fc1ca31969">Enforcement abroad: enforcement authority</Addition>362S1This section applies if—athe High Court makes an unexplained wealth order in respect of any property,bit appears to the enforcement authority that the risk mentioned in section 362J(2) applies in relation to the property, andcthe enforcement authority believes that the property is in a country outside the United Kingdom (the receiving country).2The enforcement authority may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section.3The Secretary of State may forward the request for assistance to the government of the receiving country.4A request for assistance under this section is a request to the government of the receiving country—ato secure that any person is prohibited from dealing with the property;bfor assistance in connection with the management of the property, including with securing its detention, custody or preservation.<Addition ChangeId="key-0eaf33ced5b85164bf918b05f6e41503-1535914534090" CommentaryRef="key-62a6feb91bd435102adad6fc1ca31969">Enforcement abroad: receiver</Addition>362T1This section applies if—aan interim freezing order has effect in relation to property, andbthe receiver appointed under section 362N in respect of the property believes that it is in a country outside the United Kingdom (the receiving country).2The receiver may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section.3The Secretary of State must forward the request for assistance to the government of the receiving country.4A request for assistance under this section is a request to the government of the receiving country—ato secure that any person is prohibited from dealing with the property;bfor assistance in connection with the management of the property, including with securing its detention, custody or preservation.<Addition ChangeId="key-dd03911003d4429c6956d286b420b436-1653576193373" CommentaryRef="key-dd03911003d4429c6956d286b420b436">Unexplained wealth orders: costs of proceedings</Addition><Addition ChangeId="key-dd03911003d4429c6956d286b420b436-1653576193373" CommentaryRef="key-dd03911003d4429c6956d286b420b436">Costs orders</Addition>362U1This section applies in the following cases—aan enforcement authority has made an application for an unexplained wealth order under section 362A;ban enforcement authority has made an application for the determination period to be extended under section 362DA;can application has been made to discharge or vary an unexplained wealth order;dan enforcement authority has made an application for an interim freezing order under section 362J;ean application has been made to discharge or vary an interim freezing order;fan application has been made in the circumstances referred to in section 362M to—istay an action, execution or other legal process,iigrant leave to levy distress or use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods),iiistay proceedings in respect of property or allow them to continue, orivgrant leave to exercise a right of forfeiture in relation to a tenancy;gan enforcement authority has made an application for an order for the appointment of a receiver under section 362N;han enforcement authority has made an application for an order under section 362O (powers of receiver);ian application has been made for directions to a receiver under section 362P;jan application has been made to discharge or vary—ithe appointment of a receiver under section 362N,iian order under section 362O, oriiidirections under section 362P;kan application has been made for compensation under section 362R;lthe High Court has of its own motion exercised a power to do anything an application mentioned in paragraphs (a) to (k) may be made for;man application has been made for permission to appeal in relation to anything mentioned in paragraphs (a) to (l).2The court may not make an order that any costs of proceedings relating to a case to which this section applies (including appeal proceedings) are payable by an enforcement authority to a respondent or a specified responsible officer in respect of the involvement of the respondent or the officer in those proceedings, unless—athe authority acted unreasonably in making or opposing the application to which the proceedings relate, or in supporting or opposing the making of the order to which the proceedings relate, orbthe authority acted dishonestly or improperly in the course of the proceedings.Customer information orders Customer information orders3631A judge may, on an application made to him by an appropriate officer, make a customer information order if he is satisfied that each of the requirements for the making of the order is fulfilled.1ANo application for a customer information order may be made in relation to a detained cash investigation , a detained property investigation , a frozen funds investigation or a cryptoasset investigation.2The application for a customer information order must state that—aa person specified in the application is subject to a confiscation investigation , a civil recovery investigation , an exploitation proceeds investigation or a money laundering investigation, ...b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3The application must also state that—athe order is sought for the purposes of the investigation;bthe order is sought against the financial institution or financial institutions specified in the application.4An application for a customer information order may specify—aall financial institutions,ba particular description, or particular descriptions, of financial institutions, orca particular financial institution or particular financial institutions.5A customer information order is an order that a financial institution covered by the application for the order must, on being required to do so by notice in writing given by an appropriate officer, provide any such customer information as it has relating to the person specified in the application.6A financial institution which is required to provide information under a customer information order must provide the information to an appropriate officer in such manner, and at or by such time, as an appropriate officer requires.7If a financial institution on which a requirement is imposed by a notice given under a customer information order requires the production of evidence of authority to give the notice, it is not bound to comply with the requirement unless evidence of the authority has been produced to it. Meaning of customer information3641“Customer information”, in relation to a person and a financial institution, is information whether the person holds, or has held, an account or accounts at the financial institution (whether solely or jointly with another) and (if so) information as to—athe matters specified in subsection (2) if the person is an individual;bthe matters specified in subsection (3) if the person is a company or limited liability partnership or a similar body incorporated or otherwise established outside the United Kingdom.2The matters referred to in subsection (1)(a) are—athe account number or numbersor the number of any safe deposit box;bthe person’s full name;chis date of birth;dhis most recent address and any previous addresses;ein the case of an account or accounts,the date or dates on which he began to hold the account or accounts and, if he has ceased to hold the account or any of the accounts, the date or dates on which he did so;eein the case of any safe deposit box, the date on which the box was made available to him and if the box has ceased to be available to him the date on which it so ceased;fsuch evidence of his identity as was obtained by the financial institution under or for the purposes of any legislation relating to money laundering;gthe full name, date of birth and most recent address, and any previous addresses, of any person who holds, or has held, an account at the financial institution jointly with him;hthe account number or numbers of any other account or accounts held at the financial institution to which he is a signatory and details of the person holding the other account or accounts.3The matters referred to in subsection (1)(b) are—athe account number or numbers or the number of any safe deposit box;bthe person’s full name;ca description of any business which the person carries on;dthe country or territory in which it is incorporated or otherwise established and any number allocated to it under the Companies Act 2006 or corresponding legislation of any country or territory outside the United Kingdom;eany number assigned to it for the purposes of value added tax in the United Kingdom;fits registered office, and any previous registered offices, under the Companies Act 2006 (or corresponding earlier legislation) or anything similar under corresponding legislation of any country or territory outside the United Kingdom;gits registered office, and any previous registered offices, under the Limited Liability Partnerships Act 2000 (c. 12) or anything similar under corresponding legislation of any country or territory outside Great Britain;hin the case of an account or accounts, the date or dates on which it began to hold the account or accounts and, if it has ceased to hold the account or any of the accounts, the date or dates on which it did so;hhin the case of any safe deposit box, the date on which the box was made available to it and if the box has ceased to be available to it the date on which it so ceased;isuch evidence of its identity as was obtained by the financial institution under or for the purposes of any legislation relating to money laundering;jthe full name, date of birth and most recent address and any previous addresses of any person who is a signatory to the account or any of the accounts.4The Secretary of State may by order provide for information of a description specified in the order—ato be customer information, orbno longer to be customer information.5Money laundering is an act which—aconstitutes an offence under section 327, 328 or 329 of this Act or section 18 of the Terrorism Act 2000 (c. 11), oraaconstitutes an offence specified in section 415(1A) of this Act,bwould constitute an offence specified in paragraph (a)or (aa) if done in the United Kingdom.6A “safe deposit box” includes any procedure under which a financial institution provides a facility to hold items for safe keeping on behalf of another person. Requirements for making of customer information order3651These are the requirements for the making of a customer information order.2In the case of a confiscation investigation, there must be reasonable grounds for suspecting that the person specified in the application for the order has benefited from his criminal conduct.3AIn the case of a civil recovery investigation, there must be reasonable grounds for suspecting that the person specified in the application—aholds recoverable property or associated property, orbhas, at any time, held property that was recoverable property or associated property at the time.4In the case of a money laundering investigation, there must be reasonable grounds for suspecting that the person specified in the application for the order has committed a money laundering offence.5In the case of any investigation, there must be reasonable grounds for believing that customer information which may be provided in compliance with the order is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the order is sought.6In the case of any investigation, there must be reasonable grounds for believing that it is in the public interest for the customer information to be provided, having regard to the benefit likely to accrue to the investigation if the information is obtained. Offences3661A financial institution commits an offence if without reasonable excuse it fails to comply with a requirement imposed on it under a customer information order.2A financial institution guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.3A financial institution commits an offence if, in purported compliance with a customer information order, it—amakes a statement which it knows to be false or misleading in a material particular, orbrecklessly makes a statement which is false or misleading in a material particular.4A financial institution guilty of an offence under subsection (3) is liable—aon summary conviction, to a fine not exceeding the statutory maximum, orbon conviction on indictment, to a fine. Statements3671A statement made by a financial institution in response to a customer information order may not be used in evidence against it in criminal proceedings.2But subsection (1) does not apply—ain the case of proceedings under Part 2 or 4,bon a prosecution for an offence under section 366(1) or (3), orcon a prosecution for some other offence where, in giving evidence, the financial institution makes a statement inconsistent with the statement mentioned in subsection (1).3A statement may not be used by virtue of subsection (2)(c) against a financial institution unless—aevidence relating to it is adduced, orba question relating to it is asked,by or on behalf of the financial institution in the proceedings arising out of the prosecution. Disclosure of information368A customer information order has effect in spite of any restriction on the disclosure of information (however imposed). Supplementary3691An application for a customer information order may be made ex parte to a judge in chambers.2Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to customer information orders.3An application to discharge or vary a customer information order may be made to the court by—athe person who applied for the order;bany person affected by the order.4The court—amay discharge the order;bmay vary the order.5An application to discharge or vary a customer information order need not be made by the same appropriate officer that applied for the order (but must be made by an appropriate officer of the same description).5AIf the application for the order was, by virtue of an order under section 453, made by an accredited financial investigator of a particular description, the reference in subsection (5) to an appropriate officer of the same description is to another accredited financial investigator of that description.6References to a person who applied for a customer information order must be construed accordingly.7An accredited financial investigator, a National Crime Agency officer, a Financial Conduct Authority officer, a constable , an SFO officer or an officer of Revenue and Customs or an immigration officer may not make an application for a customer information order or an application to vary such an order unless he is a senior appropriate officer or he is authorised to do so by a senior appropriate officer.8Subsections (2) to (6) do not apply to orders made in England and Wales for the purposes of a civil recovery investigation.Account monitoring orders<CommentaryRef Ref="key-19c38efc9ba673f59a6920dca45bd65d"/> Account monitoring orders3701A judge may, on an application made to him by an appropriate officer, make an account monitoring order if he is satisfied that each of the requirements for the making of the order is fulfilled.1ANo application for an account monitoring order may be made in relation to a detained cash investigation , a detained property investigation or a frozen funds investigation , a frozen funds investigation or a cryptoasset investigation.2The application for an account monitoring order must state that—aa person specified in the application is subject to a confiscation investigation , a civil recovery investigation , an exploitation proceeds investigation or a money laundering investigation, ...b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3The application must also state that—athe order is sought for the purposes of the investigation;bthe order is sought against the financial institution specified in the application in relation to account information of the description so specified.4Account information is information relating to an account or accounts held at the financial institution specified in the application by the person so specified (whether solely or jointly with another).5The application for an account monitoring order may specify information relating to—aall accounts held by the person specified in the application for the order at the financial institution so specified,ba particular description, or particular descriptions, of accounts so held, orca particular account, or particular accounts, so held.6An account monitoring order is an order that the financial institution specified in the application for the order must, for the period stated in the order, provide account information of the description specified in the order to an appropriate officer in the manner, and at or by the time or times, stated in the order.7The period stated in an account monitoring order must not exceed the period of 90 days beginning with the day on which the order is made.<CommentaryRef Ref="key-19c38efc9ba673f59a6920dca45bd65d"/> Requirements for making of account monitoring order3711These are the requirements for the making of an account monitoring order.2In the case of a confiscation investigation, there must be reasonable grounds for suspecting that the person specified in the application for the order has benefited from his criminal conduct.3AIn the case of a civil recovery investigation, there must be reasonable grounds for suspecting that the person specified in the application holds recoverable property or associated property.4In the case of a money laundering investigation, there must be reasonable grounds for suspecting that the person specified in the application for the order has committed a money laundering offence.5In the case of any investigation, there must be reasonable grounds for believing that account information which may be provided in compliance with the order is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the order is sought.6In the case of any investigation, there must be reasonable grounds for believing that it is in the public interest for the account information to be provided, having regard to the benefit likely to accrue to the investigation if the information is obtained.<CommentaryRef Ref="key-19c38efc9ba673f59a6920dca45bd65d"/> Statements3721A statement made by a financial institution in response to an account monitoring order may not be used in evidence against it in criminal proceedings.2But subsection (1) does not apply—ain the case of proceedings under Part 2 or 4,bin the case of proceedings for contempt of court, orcon a prosecution for an offence where, in giving evidence, the financial institution makes a statement inconsistent with the statement mentioned in subsection (1).3A statement may not be used by virtue of subsection (2)(c) against a financial institution unless—aevidence relating to it is adduced, orba question relating to it is asked,by or on behalf of the financial institution in the proceedings arising out of the prosecution.<CommentaryRef Ref="key-19c38efc9ba673f59a6920dca45bd65d"/> Applications373An application for an account monitoring order may be made ex parte to a judge in chambers.<CommentaryRef Ref="key-19c38efc9ba673f59a6920dca45bd65d"/> Disclosure of information374An account monitoring order has effect in spite of any restriction on the disclosure of information (however imposed).<CommentaryRef Ref="key-19c38efc9ba673f59a6920dca45bd65d"/> Supplementary3751Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to account monitoring orders.2An application to discharge or vary an account monitoring order may be made to the court by—athe person who applied for the order;bany person affected by the order.3The court—amay discharge the order;bmay vary the order.4An application to discharge or vary an account monitoring order need not be made by the same appropriate officer that applied for the order (but must be made by an appropriate officer of the same description).4AIf the application for the order was, by virtue of an order under section 453, made by an accredited financial investigator of a particular description, the reference in subsection (4) to an appropriate officer of the same description is to another accredited financial investigator of that description.5References to a person who applied for an account monitoring order must be construed accordingly.6Account monitoring orders have effect as if they were orders of the court.7This section does not apply to orders made in England and Wales for the purposes of a civil recovery investigation.<CommentaryRef Ref="key-19c38efc9ba673f59a6920dca45bd65d"/><Addition ChangeId="key-66e2ff0a0e91c840199a4cc223b26886-1515356302848" CommentaryRef="key-66e2ff0a0e91c840199a4cc223b26886">Evidence overseas</Addition>375A1This section applies if a person or property is subject to a civil recovery investigation, a detained cash investigation , a detained property investigation, a frozen funds investigation , a cryptoasset investigation or an exploitation proceeds investigation.2A judge may request assistance under this section if—aan application is made by an appropriate officer or a person subject to the investigation, andbthe judge thinks that there is relevant evidence in a country or territory outside the United Kingdom.3The relevant Director or a senior appropriate officer may request assistance under this section if the Director or officer thinks that there is relevant evidence in a country or territory outside the United Kingdom.4The assistance that may be requested under this section is assistance in obtaining outside the United Kingdom relevant evidence specified in the request.5Relevant evidence is—ain relation to an application or request made for the purposes of a civil recovery investigation, evidence relevant for the purpose of identifying recoverable property or associated property, including evidence as to a matter described in section 341(2)(a) to (d);bin relation to an application or request made for the purposes of a detained cash investigation, evidence as to a matter described in section 341(3A)(a) or (b);bain relation to an application or request made for the purposes of a detained property investigation, evidence as to a matter described in section 341(3B)(a) or (b);bbin relation to an application or request made for the purposes of a frozen funds investigation, evidence as to a matter described in section 341(3C)(a) or (b);bcin relation to an application or request made for the purposes of a cryptoasset investigation, evidence as to a matter described in section 341(3D)(a) to (d);cin relation to an application or request made for the purposes of an exploitation proceeds investigation, evidence as to a matter described in section 341(5)(a) to (d).6A request for assistance under this section may be sent—ato a court or tribunal which is specified in the request and which exercises jurisdiction in the place where the evidence is to be obtained,bto the government of the country or territory concerned, orcto an authority recognised by the government of the country or territory concerned as the appropriate authority for receiving requests for assistance of that kind.7Alternatively, a request for assistance under this section may be sent to the Secretary of State with a view to it being forwarded to a court, tribunal, government or authority mentioned in subsection (6).8The Secretary of State must forward the request for assistance to the court, tribunal, government or authority.9In a case of urgency, a request for assistance under this section may be sent to—athe International Criminal Police Organisation, ...b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .for forwarding to the court, tribunal, government or authority mentioned in subsection (6).10Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to requests for assistance made by a judge under this section.11“Evidence” includes documents, information in any other form and material.<CommentaryRef Ref="key-19c38efc9ba673f59a6920dca45bd65d"/><Addition ChangeId="key-66e2ff0a0e91c840199a4cc223b26886-1515356302848" CommentaryRef="key-66e2ff0a0e91c840199a4cc223b26886">Evidence overseas: restrictions on use</Addition>375B1This section applies to evidence obtained by means of a request for assistance under section 375A.2The evidence must not be used for any purpose other than—afor the purposes of the investigation for which it was obtained, orbfor the purposes of proceedings described in subsection (3) or any proceedings arising out of such proceedings.3Those proceedings are—aif the request was made for the purposes of a civil recovery investigation, proceedings under Chapter 2 of Part 5 of this Act arising out of the investigation;bif the request was made for the purposes of a detained cash investigation, proceedings under Chapter 3 of Part 5 of this Act arising out of the investigation;baif the request was made for the purposes of a detained property investigation, proceedings under Chapter 3A of Part 5 of this Act arising out of the investigation;bbif the request was made for the purposes of a frozen funds investigation, proceedings under Chapter 3B of Part 5 of this Act arising out of the investigation;bcif the request was made for the purposes of a cryptoasset investigation, proceedings under Chapter 3C, 3D, 3E or 3F of Part 5 of this Act arising out of the investigation;cif the request was made for the purposes of an exploitation proceeds investigation, proceedings under Part 7 of the Coroners and Justice Act 2009 arising out of the investigation.4Subsection (2) does not apply if the court, tribunal, government or authority to whom the request for assistance was sent consents to the use.<Emphasis>Officers of Revenue and Customs</Emphasis>Restriction on exercise of certain powers conferred on officers of Revenue and Customs375C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Evidence overseas Evidence overseas376. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Code of practice Code of practice <Addition ChangeId="key-168151e51ecc4555876e408150ba9c09-1487061477314" CommentaryRef="key-168151e51ecc4555876e408150ba9c09">of Secretary of State </Addition><Addition ChangeId="key-168151e51ecc4555876e408150ba9c09-1487061477314" CommentaryRef="key-168151e51ecc4555876e408150ba9c09">etc.</Addition> 3771The Secretary of State must prepare a code of practice as to the exercise by all of the following of functions they have under this Chapter—athe Director General of the National Crime Agency;bother National Crime Agency officers;c in relation to England and Wales, accredited financial investigators;d in relation to England and Wales, constables;eofficers of Revenue and Customs;fimmigration officers.gFinancial Conduct Authority officers.2After preparing a draft of the code the Secretary of State—amust publish the draft;bmust consider any representations made to him about the draft;cmay amend the draft accordingly.2AThe Secretary of State must also consult the Treasury about the draft in its application to functions that Financial Conduct Authority officers have under this Chapter.3After the Secretary of State has proceeded under subsections (2) and (2A) he must lay the code before Parliament.4When he has done so the Secretary of State may bring the code into operation on such day as he may appoint by order.5A person specified in subsection (1)(a) to (f) must comply with a code of practice which is in operation under this section in the exercise of any function he has under this Chapter.6If such a person fails to comply with any provision of such a code of practice he is not by reason only of that failure liable in any criminal or civil proceedings.7But the code of practice is admissible in evidence in such proceedings and a court may take account of any failure to comply with its provisions in determining any question in the proceedings.8The Secretary of State may from time to time revise a code previously brought into operation under this section; and the preceding provisions of this section apply to a revised code as they apply to the code as first prepared.9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Addition ChangeId="key-efdac5eb647b8a449991512c1efef19c-1504014216592" CommentaryRef="key-efdac5eb647b8a449991512c1efef19c">Code of practice (Northern Ireland)</Addition>377ZA1The Department of Justice in Northern Ireland must prepare a code of practice as to the exercise, in relation to Northern Ireland, by constables and accredited financial investigators of functions they have under this Chapter.2After preparing a draft of the code the Department of Justice—amust publish the draft;bmust consider any representations made to the Department of Justice about the draft;cmay amend the draft accordingly.3After the Department of Justice has proceeded under subsection (2) it must lay the code before the Northern Ireland Assembly.4When the Department of Justice has done so it may bring the code into operation on such day as the Department of Justice may appoint by order.5Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (3) in relation to the laying of a code as it applies in relation to the laying of a statutory document under an enactment.6A constable or accredited financial investigator must comply with a code of practice which is in operation under this section in the exercise of any function he has under this Chapter.7If a constable or accredited financial investigator fails to comply with any provision of such a code of practice he is not by reason only of that failure liable in any criminal or civil proceedings.8But the code of practice is admissible in evidence in such proceedings and a court may take account of any failure to comply with its provisions in determining any question in the proceedings.9The Department of Justice may from time to time revise a code previously brought into operation under this section; and the preceding provisions of this section apply to a revised code as they apply to the code as first prepared.<Addition ChangeId="key-efdac5eb647b8a449991512c1efef19c-1504014216592" CommentaryRef="key-efdac5eb647b8a449991512c1efef19c">Disapplication of </Addition><Acronym Expansion="Police and Criminal Evidence Act"><Addition ChangeId="key-efdac5eb647b8a449991512c1efef19c-1504014216592" CommentaryRef="key-efdac5eb647b8a449991512c1efef19c">PACE</Addition></Acronym><Addition ChangeId="key-efdac5eb647b8a449991512c1efef19c-1504014216592" CommentaryRef="key-efdac5eb647b8a449991512c1efef19c"> codes</Addition>377ZBThe following provisions do not apply to an appropriate officer or the relevant authority in the exercise of any function either has under this Chapter—asection 67(9) of the Police and Criminal Evidence Act 1984 (application of codes of practice under that Act to persons other than police officers);bArticle 66(8) of the Police and Criminal Evidence (Northern Ireland) Order 1989 (which makes similar provision for Northern Ireland).<Addition ChangeId="key-7154843423164ed4b6bc82c4480de76f-1486647743619" CommentaryRef="key-7154843423164ed4b6bc82c4480de76f">Code of practice of Attorney General or Advocate General for Northern Ireland</Addition>377A1The Attorney General must prepare a code of practice as to—athe exercise by the Director of Public Prosecutions , SFO officers ... and the Director of the Serious Fraud Office of functions they have under this Chapter; andbthe exercise by any other person, who is the relevant authority by virtue of section 357(9) in relation to a confiscation investigation, of functions he has under this Chapter in relation to England and Wales as the relevant authority.2The Advocate General for Northern Ireland must prepare a code of practice as to—athe exercise by the Director of Public Prosecutions for Northern Ireland of functions he has under this Chapter; andbthe exercise by any other person, who is the relevant authority by virtue of section 357(9) in relation to a confiscation investigation, of functions he has under this Chapter in relation to Northern Ireland as the relevant authority.3After preparing a draft of the code the Attorney General or (as the case may be) the Advocate General for Northern Ireland—amust publish the draft;bmust consider any representations made to him about the draft;cmay amend the draft accordingly.4After the Attorney General or the Advocate General for Northern Ireland has proceeded under subsection (3) he must lay the code before Parliament.5When the code has been so laid the Attorney General or (as the case may be) the Advocate General for Northern Ireland may bring the code into operation on such day as he may appoint by order.6A person specified in subsection (1)(a) or (b) or (2)(a) or (b) must comply with a code of practice which is in operation under this section in the exercise of any function he has under this Chapter to which the code relates.7If such a person fails to comply with any provision of such a code of practice the person is not by reason only of that failure liable in any criminal or civil proceedings.8But the code of practice is admissible in evidence in such proceedings and a court may take account of any failure to comply with its provisions in determining any question in the proceedings.9The Attorney General or (as the case may be) the Advocate General for Northern Ireland may from time to time revise a code previously brought into operation under this section; and the preceding provisions of this section apply to a revised code as they apply to the code as first prepared.10In this section references to the Advocate General for Northern Ireland are to be read, before the coming into force of section 27(1) of the Justice (Northern Ireland) Act 2002 (c. 26), as references to the Attorney General for Northern Ireland.Interpretation Officers3781In relation to a confiscation investigation these are appropriate officers—aa National Crime Agency officer;ban accredited financial investigator;ca constable;caan SFO officer;dan officer of Revenue and Customs;ean immigration officer.2In relation to a confiscation investigation these are senior appropriate officers—aa senior National Crime Agency officer;ba police officer who is not below the rank of superintendent;bathe Director of the Serious Fraud Office;c an officer of Revenue and Customs who is not below such grade as is designated by the Commissioners of Customs and Excise as equivalent to that rank;caan immigration officer who is not below such grade as is designated by the Secretary of State as equivalent to that rank;dan accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453.3In relation to a civil recovery investigation these are appropriate officers—aa National Crime Agency officer;bthe relevant Director;can officer of Revenue and Customs.da Financial Conduct Authority officer.3ZAIn relation to a civil recovery investigation these are senior appropriate officers—aa senior National Crime Agency officer;bthe Commissioners for Her Majesty's Revenue and Customs or an officer of Revenue and Customs authorised by the Commissioners (whether generally or specifically) for this purpose.ca senior Financial Conduct Authority officer.3AIn relation to a detained cash investigation these are appropriate officers—aa constable;aaan SFO officer;aban accredited financial investigator;ban officer of Revenue and Customs.can immigration officer.3AAIn relation to a detained cash investigation these are senior appropriate officers—aa police officer who is not below the rank of superintendent;aathe Director of the Serious Fraud Office;ban accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453;can officer of Revenue and Customs who is not below such grade as is designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that rank.dan immigration officer who is not below such grade as is designated by the Secretary of State as equivalent to that rank.3BThe reference in paragraph (ab) of subsection (3A) to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that paragraph by the Secretary of State or the Welsh Ministers under section 453.3CIn relation to a detained property investigation these are appropriate officers—aa constable;ban SFO officer;can accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453;dan officer of Revenue and Customs.3DIn relation to a detained property investigation these are senior appropriate officers—aa police officer who is not below the rank of inspector;bthe Director of the Serious Fraud Office;can accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453;dan officer of Revenue and Customs who is not below such grade as is designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to the police rank of inspector.3EIn relation to a frozen funds investigation these are appropriate officers—aa constable;ban SFO officer;can accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453;dan officer of Revenue and Customs.3FIn relation to a frozen funds investigation these are senior appropriate officers—aa police officer who is not below the rank of inspector;bthe Director of the Serious Fraud Office;can accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453;dan officer of Revenue and Customs who is not below such grade as is designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to the police rank of inspector.3GIn relation to a cryptoasset investigation these are appropriate officers—aa constable;ban SFO officer;can accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453;dan officer of Revenue and Customs.3HIn relation to a cryptoasset investigation these are senior appropriate officers—aa police officer who is not below the rank of inspector;bthe Director of the Serious Fraud Office;can accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453;dan officer of Revenue and Customs who is not below such grade as is designated by the Commissioners for His Majesty’s Revenue and Customs as equivalent to the police rank of inspector.4In relation to a money laundering investigation these are appropriate officers—aan accredited financial investigator;ba constable;baan SFO officer;can officer of Revenue and Customs;dan immigration officer.5For the purposes of section 342, in relation to a money laundering investigation a person authorised for the purposes of money laundering investigations by the Director General of the National Crime Agency is also an appropriate officer.6In relation to a money laundering investigation these are senior appropriate officers—aa police officer who is not below the rank of superintendent;aathe Director of the Serious Fraud Office;ban officer of Revenue and Customs who is not below such grade as is designated by the Commissioners of Customs and Excise as equivalent to that rank;baan immigration officer who is not below such grade as is designated by the Secretary of State as equivalent to that rank;can accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453.6AIn relation to an exploitation proceeds investigation —a, a National Crime Agency officer is an appropriate officer.ba senior National Crime Agency officer is a senior appropriate officer.7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8For the purposes of this Part a senior National Crime Agency officer is—athe Director General of the National Crime Agency; orbany other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose.9For the purposes of this Part—a“Financial Conduct Authority officer” means a member of staff of the Financial Conduct Authority;b“senior Financial Conduct Authority officer” means a Financial Conduct Authority officer who is not below such grade as is designated by the Treasury for those purposes. Miscellaneous379“Document”, “excluded material” and “premises” have the same meanings as in the Police and Criminal Evidence Act 1984 (c. 60) or (in relation to Northern Ireland) the Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12)).Chapter 3ScotlandProduction orders Production orders3801The sheriff may, on an application made to him by the appropriate person, make a production order if he is satisfied that each of the requirements for the making of the order is fulfilled.2In making a production order in relation to ... a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation, the sheriff shall act in the exercise of his civil jurisdiction.3The application for a production order must state that—aa person specified in the application is subject to a confiscation investigation , a civil recovery investigation or a money laundering investigation, orbproperty specified in the application is subject to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation.4The application must also state that—athe order is sought for the purposes of the investigation;bthe order is sought in relation to material, or material of a description, specified in the application;ca person specified in the application appears to be in possession or control of the material.5A production order is an order either—arequiring the person the application for the order specifies as appearing to be in possession or control of material to produce it to a proper person for him to take away, orbrequiring that person to give a proper person access to the material,within the period stated in the order.6The period stated in a production order must be a period of seven days beginning with the day on which the order is made, unless it appears to the sheriff that a longer or shorter period would be appropriate in the particular circumstances. Requirements for making of production order3811These are the requirements for the making of a production order.2There must be reasonable grounds for suspecting that—ain the case of a confiscation investigation, the person the application for the order specifies as being subject to the investigation has benefited from his criminal conduct;bin the case of a civil recovery investigation—ithe person the application for the order specifies as being subject to the investigation holds recoverable property or associated property,iithat person has, at any time, held property that was recoverable property or associated property at the time, oriiithe property the application for the order specifies as being subject to the investigation is recoverable property or associated property;bain the case of a detained cash investigation into the derivation of cash, the property the application for the order specifies as being subject to the investigation, or a part of it, is recoverable property;bbin the case of a detained cash investigation into the intended use of cash, the property the application for the order specifies as being subject to the investigation, or a part of it, is intended by any person to be used in unlawful conduct;bcin the case of a detained property investigation into the derivation of property, the property the application for the order specifies as being subject to the investigation, or a part of it, is recoverable property;bdin the case of a detained property investigation into the intended use of property, the property the application for the order specifies as being subject to the investigation, or a part of it, is intended by any person to be used in unlawful conduct;bein the case of a frozen funds investigation into the derivation of money held in an account in relation to which an account freezing order made under section 303Z3 has effect (a “frozen account”), the property the application for the order specifies as being subject to the investigation, or a part of it, is recoverable property;bfin the case of a frozen funds investigation into the intended use of money held in a frozen account, the property the application for the order specifies as being subject to the investigation, or a part of it, is intended by any person to be used in unlawful conduct;bgin the case of a cryptoasset investigation into the derivation of cryptoassets, the cryptoassets the application for the order specifies as being subject to the investigation (or, if the cryptoassets have been converted into money in accordance with Chapter 3F of Part 5, the converted cryptoassets) are recoverable property;bhin the case of a cryptoasset investigation into the intended use of cryptoassets, the cryptoassets the application for the order specifies as being subject to the investigation (or, if the cryptoassets have been converted into money in accordance with Chapter 3F of Part 5, the converted cryptoassets) are intended by any person to be used in unlawful conduct.cin the case of a money laundering investigation, the person the application for the order specifies as being subject to the investigation has committed a money laundering offence.3There must be reasonable grounds for believing that the person the application specifies as appearing to be in possession or control of the material so specified is in possession or control of it.4There must be reasonable grounds for believing that the material is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the order is sought.5There must be reasonable grounds for believing that it is in the public interest for the material to be produced or for access to it to be given, having regard to—athe benefit likely to accrue to the investigation if the material is obtained,bthe circumstances under which the person the application specifies as appearing to be in possession or control of the material holds it. Order to grant entry3821This section applies if a sheriff makes a production order requiring a person to give a proper person access to material on any premises.2The sheriff may, on an application made to him by the appropriate person and specifying the premises, make an order to grant entry in relation to the premises.3An order to grant entry is an order requiring any person who appears to the appropriate person to be entitled to grant entry to the premises to allow a proper person to enter the premises to obtain access to the material. Further provisions3831A production order does not require a person to produce, or give access to, any items subject to legal privilege.2A production order has effect in spite of any restriction on the disclosure of information (however imposed).3A proper person may take copies of any material which is produced, or to which access is given, in compliance with a production order.4Material produced in compliance with a production order may be retained for so long as it is necessary to retain it (as opposed to copies of it) in connection with the investigation for the purposes of which the order was made.5But if a proper person has reasonable grounds for believing that—athe material may need to be produced for the purposes of any legal proceedings, andbit might otherwise be unavailable for those purposes,it may be retained until the proceedings are concluded. Computer information3841This section applies if any of the material specified in an application for a production order consists of information contained in a computer.2If the order is an order requiring a person to produce the material to a proper person for him to take away, it has effect as an order to produce the material in a form in which it can be taken away by him and in which it is visible and legible.3If the order is an order requiring a person to give a proper person access to the material, it has effect as an order to give him access to the material in a form in which it is visible and legible. Government departments3851A production order may be made in relation to material in the possession or control of an authorised government department.2An order so made may require any officer of the department (whether named in the order or not) who may for the time being be in possession or control of the material to comply with it.3If an order contains such a requirement—athe person on whom it is served must take all reasonable steps to bring it to the attention of the officer concerned;bany other officer of the department who is in receipt of the order must also take all reasonable steps to bring it to the attention of the officer concerned.4If the order is not brought to the attention of the officer concerned within the period stated in the order (in pursuance of section 380(5)) the person on whom it is served must report the reasons for the failure to—athe sheriff in the case of an order made for the purposes of a confiscation investigation or a money laundering investigation;bthe sheriff exercising a civil jurisdiction in the case of an order made for the purposes of a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation.5In this section, “authorised government department” includes a government department which is an authorised department for the purposes of the Crown Proceedings Act 1947 (c. 44) and the Scottish Administration. Supplementary3861An application for a production order or an order to grant entry may be made ex parte to a sheriff in chambers.2Provision may be made by rules of court as to the discharge and variation of production orders and orders to grant entry.3Rules of court under subsection (2) relating to production orders and orders to grant entry—amade in a confiscation investigation or a money laundering investigation shall, without prejudice to section 305 of the Criminal Procedure (Scotland) Act 1995 (c. 46) be made by act of adjournal;bmade in a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation shall, without prejudice to section 32 of the Sheriff Courts (Scotland) Act 1971 (c. 58) be made by act of sederunt.4An application to discharge or vary a production order or an order to grant entry may be made to the sheriff by—athe person who applied for the order;bany person affected by the order.5The sheriff may—adischarge the order;bvary the order.Search warrants Search warrants3871The sheriff may, on an application made to him by the appropriate person, issue a search warrant if he is satisfied that either of the requirements for the issuing of the warrant is fulfilled.2In issuing a search warrant in relation to ... a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation, the sheriff shall act in the exercise of his civil jurisdiction.3The application for a search warrant must state that—aa person specified in the application is subject to a confiscation investigation , a civil recovery investigation or a money laundering investigation, orbproperty specified in the application is subject to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation.4A search warrant is a warrant authorising a proper person—ato enter and search the premises specified in the application for the warrant, andbto seize and retain any material specified in the warrant which is found there and which is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the application is made.4AA proper person may, if necessary, use reasonable force in executing a search warrant.5The requirements for the issue of a search warrant are—athat a production order made in relation to material has not been complied with and there are reasonable grounds for believing that the material is on the premises specified in the application for the warrant, orbthat section 388 is satisfied in relation to the warrant.6An application for a search warrant may be made ex parte to a sheriff in chambers. Requirements where production order not available3881This section is satisfied in relation to a search warrant if—asubsection (2) applies, andbeither the first or the second set of conditions is complied with.2This subsection applies if there are reasonable grounds for suspecting that—ain the case of a confiscation investigation, the person specified in the application for the warrant has benefited from his criminal conduct;bin the case of a civil recovery investigation—ithe person specified in the application for the warrant holds recoverable property or associated property,iithat person has, at any time, held property that was recoverable property or associated property at the time, oriiithe property specified in the application for the warrant is recoverable property or associated property;bain the case of a detained cash investigation into the derivation of cash, the property specified in the application for the warrant, or a part of it, is recoverable property;bbin the case of a detained cash investigation into the intended use of cash, the property specified in the application for the warrant, or a part of it, is intended by any person to be used in unlawful conduct;bcin the case of a detained property investigation into the derivation of property, the property specified in the application for the warrant, or a part of it, is recoverable property;bdin the case of a detained property investigation into the intended use of property, the property specified in the application for the warrant, or a part of it, is intended by any person to be used in unlawful conduct;bein the case of a frozen funds investigation into the derivation of money held in an account in relation to which an account freezing order made under section 303Z3 has effect (a “frozen account”), the property specified in the application for the warrant, or a part of it, is recoverable property;bfin the case of a frozen funds investigation into the intended use of money held in a frozen account, the property specified in the application for the warrant, or a part of it, is intended by any person to be used in unlawful conduct;bgin the case of a cryptoasset investigation into the derivation of cryptoassets, the cryptoassets specfied in the application for the warrant (or, if the cryptoassets have been converted into money in accordance with Chapter 3F of Part 5, the converted cryptoassets) are recoverable property;bhin the case of a cryptoasset investigation into the intended use of cryptoassets, the cryptoassets specified in the application for the warrant (or, if the cryptoassets have been converted into money in accordance with Chapter 3F of Part 5, the converted cryptoassets) are intended by any person to be used in unlawful conduct.cin the case of a money laundering investigation, the person specified in the application for the warrant has committed a money laundering offence.3The first set of conditions is that there are reasonable grounds for believing that—aany material on the premises specified in the application for the warrant is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought,bit is in the public interest for the material to be obtained, having regard to the benefit likely to accrue to the investigation if the material is obtained, andcit would not be appropriate to make a production order for any one or more of the reasons in subsection (4).4The reasons are—athat it is not practicable to communicate with any person against whom the production order could be made;bthat it is not practicable to communicate with any person who would be required to comply with an order to grant access to the material or to grant entry to the premises on which the material is situated;cthat the investigation might be seriously prejudiced unless a proper person is able to secure immediate access to the material.5The second set of conditions is that—athere are reasonable grounds for believing that there is material on the premises specified in the application for the warrant and that the material falls within subsection (6), (7) , (7A), (7B) , (7C), (7D), (7E), (7F) , (7G), (7H) or (8),bthere are reasonable grounds for believing that it is in the public interest for the material to be obtained, having regard to the benefit likely to accrue to the investigation if the material is obtained, andcany one or more of the requirements in subsection (9) is met.6In the case of a confiscation investigation, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the person specified in the application, the question whether he has benefited from his criminal conduct or of realisable property available for satisfying a confiscation order made in respect of him or any question as to the extent or whereabouts of his benefit from his criminal conduct, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7In the case of a civil recovery investigation, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the person or property specified in the application or to any of the questions listed in subsection (7ZA), andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7ZAThose questions are—awhere a person is specified in the application, any question as to—iwhat property the person holds or has held,iiwhether the property is or has been recoverable property or associated property, oriiithe nature, extent or whereabouts of the property, andbwhere property is specified in the application, any question as to—iwhether the property is or has been recoverable property or associated property,iiwho holds it or has held it,iiiwhether a person who appears to hold or to have held it holds or has held other property,ivwhether the other property is or has been recoverable property or associated property, orvthe nature, extent or whereabouts of the specified property or the other property.7AIn the case of a detained cash investigation into the derivation of cash, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the property specified in the application, the question whether the property, or a part of it, is recoverable property or any other question as to its derivation, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7BIn the case of a detained cash investigation into the intended use of cash, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the property specified in the application or the question whether the property, or a part of it, is intended by any person to be used in unlawful conduct, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7CIn the case of a detained property investigation into the derivation of property, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the property specified in the application, the question whether the property, or a part of it, is recoverable property or any other question as to its derivation, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7DIn the case of a detained property investigation into the intended use of property, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the property specified in the application or the question whether the property, or a part of it, is intended by any person to be used in unlawful conduct, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7EIn the case of a frozen funds investigation into the derivation of money held in a frozen account, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the property specified in the application, the question whether the property, or a part of it, is recoverable property or any other question as to its derivation, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7FIn the case of a frozen funds investigation into the intended use of money held in a frozen account, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the property specified in the application or the question whether the property, or a part of it, is intended by any person to be used in unlawful conduct, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7GIn the case of a cryptoasset investigation into the derivation of cryptoassets or converted cryptoassets, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the property specified in the application, the question whether the property, or a part of it, is recoverable property or any other question as to its derivation, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.7HIn the case of a cryptoasset investigation into the intended use of cryptoassets or converted cryptoassets, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to property specified in the application or the question whether the property, or a part of it, is intended by any person to be used in unlawful conduct, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.8In the case of a money laundering investigation, material falls within this subsection if it cannot be identified at the time of the application but it—arelates to the person specified in the application or the question whether he has committed a money laundering offence, andbis likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought.9The requirements are—athat it is not practicable to communicate with any person entitled to grant entry to the premises;bthat entry to the premises will not be granted unless a warrant is produced;cthat the investigation might be seriously prejudiced unless a proper person arriving at the premises is able to secure immediate entry to them. Further provisions: general389A search warrant does not confer the right to seize any items subject to legal privilege. Further provisions: confiscation, civil recovery <Addition ChangeId="key-d7cdbbea7a74aab3db468699a65ba8bb-1488569438413" CommentaryRef="key-d7cdbbea7a74aab3db468699a65ba8bb">, detained cash </Addition> <Addition ChangeId="key-4a3b03a4103251b8873116a0e638aecc-1535905667250" CommentaryRef="key-4a3b03a4103251b8873116a0e638aecc">, detained property, frozen funds</Addition> <Addition ChangeId="key-9ad325dd4faec835af3c18563afcd8f2-1702399373036" CommentaryRef="key-9ad325dd4faec835af3c18563afcd8f2">, money laundering and cryptoasset</Addition> 3901This section applies to search warrants sought for the purposes of confiscation investigations, civil recovery investigations , detained cash investigations , detained property investigations, frozen funds investigations , money laundering investigations or cryptoasset investigations.2A warrant continues in force until the end of the period of one month starting with the day on which it is issued. 3A warrant authorises the person executing it to require any information which is held in a computer and is accessible from the premises specified in the application for the warrant, and which the proper person believes relates to any matter relevant to the investigation, to be produced in a form—ain which it can be taken away, andbin which it is visible and legible.4Copies may be taken of any material seized under a warrant.5A warrant issued in relation to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation may be issued subject to conditions.6A warrant issued in relation to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation may include provision authorising the person executing it to do other things which—aare specified in the warrant, andbneed to be done in order to give effect to it.7Material seized under a warrant issued in relation to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation may be retained for so long as it is necessary to retain it (as opposed to copies of it) in connection with the investigation for the purposes of which the warrant was issued.8But if the Scottish Ministers have reasonable grounds for believing that—athe material may need to be produced for the purposes of any legal proceedings, andbit might otherwise be unavailable for those purposes,it may be retained until the proceedings are concluded.Disclosure orders Disclosure orders3911The High Court of Justiciary, on an application made to it by the Lord Advocate in relation to confiscation investigations or money laundering investigations, or the Court of Session, on an application made to it by the Scottish Ministers in relation to civil recovery investigations, may make a disclosure order if it is satisfied that each of the requirements for the making of the order is fulfilled.2No application for a disclosure order may be made in relation to a detained cash investigation , a detained property investigation , a frozen funds investigation or a cryptoasset investigation ....3The application for a disclosure order must state that—aa person specified in the application is subject to a confiscation investigation and the order is sought for the purposes of the investigation, oraaa person specified in the application is subject to a money laundering investigation and the order is sought for the purposes of the investigation, orb a person specified in the application or property specified in the application is subject to a civil recovery investigation and the order is sought for the purposes of the investigation.4A disclosure order is an order authorising the Lord Advocate or the Scottish Ministers to give to any person the Lord Advocate considers or the Scottish Ministers consider has relevant information, notice in writing requiring him to do, with respect to any matter relevant to the investigation for the purposes of which the order is sought, any or all of the following—aanswer questions, either at a time specified in the notice or at once, at a place so specified;bprovide information specified in the notice, by a time and in a manner so specified;cproduce documents, or documents of a description, specified in the notice, either at or by a time so specified or at once, and in a manner so specified.5Relevant information is information (whether or not contained in a document) which the Lord Advocate considers or the Scottish Ministers consider to be relevant to the investigation.6A person is not bound to comply with a requirement imposed by a notice given under a disclosure order unless evidence of authority to give the notice is produced to him. Requirements for making of disclosure order3921These are the requirements for the making of a disclosure order.2There must be reasonable grounds for suspecting that—ain the case of a confiscation investigation, the person specified in the application for the order has benefited from his criminal conduct;aain the case of a money laundering investigation, the person specified in the application for the order has committed a money laundering offence;bin the case of a civil recovery investigation—ithe person specified in the application for the order holds recoverable property or associated property,iithat person has, at any time, held property that was recoverable property or associated property at the time, oriiithe property specified in the application for the order is recoverable property or associated property;3There must be reasonable grounds for believing that information which may be provided in compliance with a requirement imposed under the order is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the order is sought.4There must be reasonable grounds for believing that it is in the public interest for the information to be provided, having regard to the benefit likely to accrue to the investigation if the information is obtained. Offences3931A person commits an offence if without reasonable excuse he fails to comply with a requirement imposed on him under a disclosure order.2A person guilty of an offence under subsection (1) is liable on summary conviction to—aimprisonment for a term not exceeding six months,ba fine not exceeding level 5 on the standard scale, orcboth.3A person commits an offence if, in purported compliance with a requirement imposed on him under a disclosure order, he—amakes a statement which he knows to be false or misleading in a material particular, orbrecklessly makes a statement which is false or misleading in a material particular.4A person guilty of an offence under subsection (3) is liable—aon summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both, orbon conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both. Statements3941A statement made by a person in response to a requirement imposed on him under a disclosure order may not be used in evidence against him in criminal proceedings.2But subsection (1) does not apply—ain the case of proceedings under Part 3,bon a prosecution for an offence under section 393(1) or (3),con a prosecution for perjury, ordon a prosecution for some other offence where, in giving evidence, the person makes a statement inconsistent with the statement mentioned in subsection (1).3A statement may not be used by virtue of subsection (2)(d) against a person unless—aevidence relating to it is adduced, orba question relating to it is asked,by him or on his behalf in the proceedings arising out of the prosecution. Further provisions3951A disclosure order does not confer the right to require a person to answer any question, provide any information or produce any document which he would be entitled to refuse to answer, provide or produce on grounds of legal privilege.2A disclosure order has effect in spite of any restriction on the disclosure of information (however imposed).3The Lord Advocate and the Scottish Ministers may take copies of any documents produced in compliance with a requirement to produce them which is imposed under a disclosure order.4Documents so produced may be retained for so long as it is necessary to retain them (as opposed to a copy of them) in connection with the investigation for the purposes of which the order was made.5But if the Lord Advocate has, or the Scottish Ministers have, reasonable grounds for believing that—athe documents may need to be produced for the purposes of any legal proceedings, andbthey might otherwise be unavailable for those purposes,they may be retained until the proceedings are concluded. Supplementary3961An application for a disclosure order may be made ex parte to—ain the case of an order made in a confiscation investigation or a money laundering investigation, a judge of the High Court of Justiciary;bin the case of an order made in a civil recovery investigation, a judge of the Court of Session,in chambers.2Provision may be made by rules of court as to the discharge and variation of disclosure orders.3Rules of court under subsection (2) relating to disclosure orders—amade in a confiscation investigation or a money laundering investigation shall, without prejudice to section 305 of the Criminal Procedure (Scotland) Act 1995 (c. 46) be made by act of adjournal;bmade in a civil recovery investigation shall, without prejudice to section 5 of the Court of Session Act 1988 (c. 36), be made by act of sederunt.4An application to discharge or vary a disclosure order may be made to a judge of the court which made the order by—athe Lord Advocate or the Scottish Ministers;bany person affected by the order.5The court may—adischarge the order;bvary the order.<Emphasis><Addition ChangeId="key-12fa3c3db09cc1fc5e8b6c9bc3499d12-1535915328517" CommentaryRef="key-12fa3c3db09cc1fc5e8b6c9bc3499d12">Unexplained wealth orders</Addition></Emphasis><Addition ChangeId="key-12fa3c3db09cc1fc5e8b6c9bc3499d12-1535915328517" CommentaryRef="key-12fa3c3db09cc1fc5e8b6c9bc3499d12">Unexplained wealth orders</Addition>396A1The Court of Session may, on an application made by the Scottish Ministers, make an unexplained wealth order in respect of any property if the court is satisfied that each of the requirements for the making of the order is fulfilled.2An application for an order must—aspecify or describe the property in respect of which the order is sought, andbspecify the person whom the Scottish Ministers think holds the property (“the respondent”) (and the person specified may include a person outside the United Kingdom).2AIn a case where the respondent is not an individual, the application may also specify a person who is a responsible officer of the respondent (and a person specified may include a person outside the United Kingdom).3An unexplained wealth order is an order requiring the respondent or any responsible officer specified in the order (a “specified responsible officer”) to provide a statement—asetting out the nature and extent of the respondent's interest in the property in respect of which the order is made,bexplaining how the respondent obtained the property (including, in particular, how any costs incurred in obtaining it were met),cwhere the property is held by the trustees of a settlement, setting out such details of the settlement as may be specified in the order, anddsetting out such other information in connection with the property as may be so specified.4The order must specify—athe form and manner in which the statement is to be given,bthe person to whom it is to be given, andcthe place at which it is to be given or, if it is to be given in writing, the address to which it is to be sent.5The order may, in connection with requiring the respondent or any specified responsible officer to provide the statement mentioned in subsection (3), also require them to produce documents of a kind specified or described in the order.6The respondent or any specified responsible officer must comply with the requirements imposed by an unexplained wealth order within whatever period the court may specify (and different periods may be specified in relation to different requirements).7For the purposes of this Chapter, each of the following is a “responsible officer” of the respondent (in a case where the respondent is not an individual)—aany director of the respondent, including any person occupying the position of a director, by whatever name called;bany member of a body of the respondent equivalent to a board of directors;cany other manager, secretary or similar officer of the respondent;dwhere the respondent is a partnership, a partner or member of the partnership;eany person in accordance with whose directions or instructions the board of directors or equivalent body of the respondent are accustomed to act.<Addition ChangeId="key-12fa3c3db09cc1fc5e8b6c9bc3499d12-1535915328517" CommentaryRef="key-12fa3c3db09cc1fc5e8b6c9bc3499d12">Requirements for making of unexplained wealth order</Addition>396B1These are the requirements for the making of an unexplained wealth order in respect of any property.2The Court of Session must be satisfied that there is reasonable cause to believe that—athe respondent holds the property, andbthe value of the property is greater than £50,000.3The Court of Session must be satisfied that there are reasonable grounds for suspecting —athat the known sources of the respondent's lawfully obtained income would have been insufficient for the purposes of enabling the respondent to obtain the property, orbthat the property has been obtained through unlawful conduct (within the meaning given by section 242).4The Court of Session must be satisfied that—athe respondent is a politically exposed person, orbthere are reasonable grounds for suspecting that—ithe respondent is, or has been, involved in serious crime (whether in a part of the United Kingdom or elsewhere), oriia person connected with the respondent is, or has been, so involved.5It does not matter for the purposes of subsection (2)(a)—awhether or not there are other persons who also hold the property;bwhether the property was obtained by the respondent before or after the coming into force of this section.6For the purposes of subsection (3)—aregard is to be had to any heritable security, charge or other kind of security that it is reasonable to assume was or may have been available to the respondent for the purposes of obtaining the property;bit is to be assumed that the respondent obtained the property for a price equivalent to its market value;cincome is “lawfully obtained” if it is obtained lawfully under the laws of the country from where the income arises;d“known” sources of the respondent's income are the sources of income (whether arising from employment, assets or otherwise) that are reasonably ascertainable from available information at the time of the making of the application for the order;ewhere the property is an interest in other property comprised in a settlement, the reference to the respondent obtaining the property is to be taken as if it were a reference to the respondent obtaining direct ownership of such share in the settled property as relates to, or is fairly represented by, that interest.7In subsection (4)(a), “politically exposed person” means a person who is—aan individual who is, or has been, entrusted with prominent public functions by an international organisation or by a State other than —ithe United Kingdom, oriian EEA state,ba family member of a person within paragraph (a),cknown to be a close associate of a person within that paragraph, ordotherwise connected with a person within that paragraph.8Article 3 of Directive 2015/849/EU of the European Parliament and of the Council of 20 May 2015 applies for the purposes of determining—awhether a person has been entrusted with prominent public functions (see point (9) of that Article),bwhether a person is a family member (see point (10) of that Article), andcwhether a person is known to be a close associate of another (see point (11) of that Article).9For the purposes of this section—aa person is involved in serious crime in a part of the United Kingdom or elsewhere if the person would be so involved for the purposes of Part 1 of the Serious Crime Act 2007 (see in particular sections 2, 2A and 3 of that Act);bsection 1122 of the Corporation Tax Act 2010 (“connected” persons) applies in determining whether a person is connected with another.10Where the property in respect of which the order is sought comprises more than one item of property, the reference in subsection (2)(b) to the value of the property is to the total value of those items.<Addition ChangeId="key-12fa3c3db09cc1fc5e8b6c9bc3499d12-1535915328517" CommentaryRef="key-12fa3c3db09cc1fc5e8b6c9bc3499d12">Effect of order: cases of non-compliance</Addition>396C1This section applies in a case where the respondent and the specified responsible officer (if any), between them, fail, without reasonable excuse, to comply with the requirements imposed by an unexplained wealth order in respect of any property before the end of the response period.2The property is to be presumed to be recoverable property for the purposes of any proceedings taken in respect of the property under Part 5, unless the contrary is shown.3The presumption in subsection (2) applies in relation to property—aonly so far as relating to the respondent's interest in the property, andbonly if the value of that interest is greater than the sum specified in section 396B(2)(b).It is for the court hearing the proceedings under Part 5 in relation to which reliance is placed on the presumption to determine the matters in this subsection.4The “response period” is whatever period the court specifies under section 396A(6) as the period within which the requirements imposed by the order are to be complied with (or the period ending the latest, if more than one is specified in respect of different requirements).5For the purposes of subsection (1)—aa respondent or a specified responsible officer who purports to comply with the requirements imposed by an unexplained wealth order is not to be taken to have failed to comply with the order (see instead section 396D);bwhere an unexplained wealth order imposes more than one requirement, ... the respondent and the specified responsible officer (if any) are to be taken to have failed to comply with the requirements imposed by the order unless each of the requirements is complied with or is purported to be complied with.6Subsections (7) and (8) apply in determining the respondent's interest for the purposes of subsection (3) in a case where the respondent to the unexplained wealth order—ais connected with another person who is, or has been, involved in serious crime (see subsection (4)(b)(ii) of section 396B), orbis a politically exposed person of a kind mentioned in paragraph (b), (c) or (d) of subsection (7) of that section (family member, known close associates etc of individual entrusted with prominent public functions).7In a case within subsection (6)(a), the respondent's interest is to be taken to include any interest in the property of the person involved in serious crime with whom the respondent is connected.8In a case within subsection (6)(b), the respondent's interest is to be taken to include any interest in the property of the person mentioned in subsection (7)(a) of section 396B.9Where an unexplained wealth order is made in respect of property comprising more than one item of property, the reference in subsection (3)(b) to the value of the respondent's interest in the property is to the total value of the respondent's interest in those items.<Addition ChangeId="key-12fa3c3db09cc1fc5e8b6c9bc3499d12-1535915328517" CommentaryRef="key-12fa3c3db09cc1fc5e8b6c9bc3499d12">Effect of order: cases of compliance or purported compliance</Addition>396D1This section applies in a case where the respondent and the specified responsible officer (if any) between them comply, or purport to comply, with all of the requirements imposed by an unexplained wealth order in respect of any property in relation to which the order is made before the end of the response period (as defined by section 396C(4)).2If an interim freezing order has effect in relation to the property (see section 396J), the Scottish Ministers must—aconsider whether the Lord Advocate should be given an opportunity to determine what enforcement or investigatory proceedings, if any, the Lord Advocate considers ought to be taken by the Lord Advocate in relation to the property, andbdetermine whether they consider that any proceedings under Part 5 (civil recovery of the proceeds of unlawful conduct) or this Chapter ought to be taken by them in relation to the property.3If the Scottish Ministers consider that the Lord Advocate should be given an opportunity to make a determination as mentioned in subsection (2)(a), the Lord Advocate must determine what enforcement or investigatory proceedings, if any, the Lord Advocate considers ought to be taken by the Lord Advocate in relation to the property.4A determination under subsection (2)(b) or (3) must be made within the period of 60 days starting with the day of compliance , or that period as it may be extended by virtue of section 396DA or 396DB (the “determination period”).5If the determinations under subsections (2)(b) and (3) are that no further proceedings under Part 5 or this Chapter and no further enforcement or investigatory proceedings ought to be taken in relation to the property, the Scottish Ministers must notify the Court of Session of the nature of the determinations as soon as reasonably practicable (and in any event before the end of the determination period).6If there is no interim freezing order in effect in relation to the property—athe Scottish Ministers may (at any time) determine whether they consider that any proceedings under Part 5 or this Chapter ought to be taken by them in relation to the property, andbthe Lord Advocate may (at any time) determine what, if any, enforcement or investigatory proceedings the Lord Advocate considers ought to be taken by the Lord Advocate in relation to the property.7A determination under this section to take no further proceedings under Part 5 or this Chapter or no further enforcement or investigatory proceedings in relation to any property does not prevent any such proceedings being taken subsequently (whether as a result of new information or otherwise) in relation to the property.8For the purposes of this section—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .breferences to the day of compliance are to the day on which the requirements imposed by the order are complied with (or, if the requirements are complied with over more than one day, the last of those days), andcwhere an order requires the sending of information in writing to, or the production of documents at, an address specified in the order, compliance with the order (so far as relating to that requirement) occurs when the written information is received, or the documents are produced, at that address,and in paragraphs (b) and (c) references to compliance include purported compliance.9In this section “enforcement or investigatory proceedings” means any proceedings in relation to property taken under—aPart 3 (confiscation proceedings in Scotland), orbthis Chapter.<Addition ChangeId="key-12fa3c3db09cc1fc5e8b6c9bc3499d12-1535915328517" CommentaryRef="key-12fa3c3db09cc1fc5e8b6c9bc3499d12"><Addition ChangeId="key-2d5f821ed6928d980466f69a5ed9be7e-1653576465323" CommentaryRef="key-2d5f821ed6928d980466f69a5ed9be7e">Extension of period for making determination where interim freezing order has been made</Addition></Addition>396DA1The Court of Session may, on an application made by the Scottish Ministers or the Lord Advocate, extend the determination period if satisfied that—athe applicant is working diligently and expeditiously towards making a determination under section 396D(2)(b) or (3) (as the case may be),bfurther time is needed to make that determination, andcit is reasonable in all the circumstances for the period to be extended.2The application must be made before the determination period would otherwise end.3An extension of the determination period must end no later than the end of the period of 63 days beginning with the day after that on which the period would otherwise end.4Where the period is extended under subsection (1), it may be further extended by the Court of Session (and subsections (2) and (3) apply in relation to any further extension as they apply in relation to the first one).5But the determination period as extended must not exceed the period of 186 days starting with the day of compliance (within the meaning given by section 396D(8)(b)).<Addition ChangeId="key-12fa3c3db09cc1fc5e8b6c9bc3499d12-1535915328517" CommentaryRef="key-12fa3c3db09cc1fc5e8b6c9bc3499d12"><Addition ChangeId="key-2d5f821ed6928d980466f69a5ed9be7e-1653576465323" CommentaryRef="key-2d5f821ed6928d980466f69a5ed9be7e">Extension of period pending determination of proceedings etc</Addition></Addition>396DB1Subsection (2) applies where—aan application is made to the Court of Session under section 396DA for the extension (or further extension) of the determination period, andbthe period would (apart from that subsection) end before the Court determines the application or it is otherwise disposed of.2The determination period is extended from the time when it would otherwise end until—athe Court determines the application or it is otherwise disposed of, orbif earlier, the end of the period of 31 days beginning with the day after that on which the period would otherwise have ended.3Subsection (4) applies where—aproceedings on an appeal in respect of a decision on an application under section 396DA have been brought, andbthe determination period would (apart from that subsection) end before the proceedings are finally determined or otherwise disposed of.4The determination period is extended from the time when it would otherwise end until—athe proceedings are finally determined or otherwise disposed of, orbif earlier, the end of the period mentioned in subsection (2)(b).5Subsection (6) applies where—aan application is made to the Court under section 396DA for an extension of the determination period,bthe Court refuses to grant the application, andcthe period would (apart from that subsection) end before the end of the 5 day period.6The determination period is extended from the time when it would otherwise end until—athe end of the 5 day period, orbif proceedings on an appeal against the decision are brought before the end of the 5 day period, the time when those proceedings are brought.7The “5 day period” is the period of 5 working days beginning with the day on which the Court refuses to grant the application; and for these purposes “working day” means a day other than—aa Saturday or a Sunday, orba day which is a bank holiday under the Banking and Financial Dealings Act 1971 in Scotland.8The restriction on the overall extension of the determination period mentioned in section 396DA(5) applies to an extension of the period in accordance with any provision of this section as it applies to an extension under an order of the Court.<Addition ChangeId="key-12fa3c3db09cc1fc5e8b6c9bc3499d12-1535915328517" CommentaryRef="key-12fa3c3db09cc1fc5e8b6c9bc3499d12">Offence</Addition>396E1A person commits an offence if, in purported compliance with a requirement imposed by an unexplained wealth order, the person—amakes a statement that the person knows to be false or misleading in a material particular, orbrecklessly makes a statement that is false or misleading in a material particular.2A person guilty of an offence under this section is liable—aon summary conviction, to imprisonment for a term not exceeding 12 months, or to a fine not exceeding the statutory maximum, or to both, orbon conviction on indictment, to imprisonment for a term not exceeding 2 years, or to a fine, or to both.<Addition ChangeId="key-12fa3c3db09cc1fc5e8b6c9bc3499d12-1535915328517" CommentaryRef="key-12fa3c3db09cc1fc5e8b6c9bc3499d12">Statements</Addition>396F1A statement made by a person in response to a requirement imposed by an unexplained wealth order may not be used in evidence against that person in criminal proceedings.2Subsection (1) does not apply—ain the case of proceedings under Part 3,bon a prosecution for an offence under section 396E,con a prosecution for perjury, ordon a prosecution for some other offence where, in giving evidence, the person makes a statement inconsistent with the statement mentioned in subsection (1).3A statement may not be used by virtue of subsection (2)(d) against a person unless—aevidence relating to it is adduced, orba question relating to it is asked,by the person or on the person's behalf in proceedings arising out of the prosecution.<Addition ChangeId="key-12fa3c3db09cc1fc5e8b6c9bc3499d12-1535915328517" CommentaryRef="key-12fa3c3db09cc1fc5e8b6c9bc3499d12">Disclosure of information, copying of documents, </Addition><Addition ChangeId="key-12fa3c3db09cc1fc5e8b6c9bc3499d12-1535915328517" CommentaryRef="key-12fa3c3db09cc1fc5e8b6c9bc3499d12">etc</Addition>396G1An unexplained wealth order does not confer the right to require a person to answer any question, provide any information or produce any document which the person would be entitled to refuse to answer, provide or produce on grounds of legal privilege.2An unexplained wealth order has effect in spite of any restriction on the disclosure of information (however imposed).3The Scottish Ministers may take copies of any documents produced by the respondent or any specified responsible officer in connection with complying with the requirements imposed by an unexplained wealth order.4Documents so produced may also be retained for so long as it is necessary to retain them (as opposed to a copy of them) in connection with an investigation of a kind mentioned in section 341 in relation to the property in respect of which the unexplained wealth order is made.5But if the Scottish Ministers have reasonable grounds to believe that the documents—amay need to be produced for the purposes of any legal proceedings, andbmight otherwise be unavailable for those purposes,they may be retained until the proceedings are concluded.<Addition ChangeId="key-12fa3c3db09cc1fc5e8b6c9bc3499d12-1535915328517" CommentaryRef="key-12fa3c3db09cc1fc5e8b6c9bc3499d12">Holding of property: trusts and company arrangements </Addition><Addition ChangeId="key-12fa3c3db09cc1fc5e8b6c9bc3499d12-1535915328517" CommentaryRef="key-12fa3c3db09cc1fc5e8b6c9bc3499d12">etc</Addition>396H1This section applies for the purposes of sections 396A and 396B.2The cases in which a person (P) is to be taken to “hold” property include those where—aP has effective control over the property;bP is the trustee of a settlement in which the property is comprised;cP is a beneficiary (whether actual or potential) in relation to such a settlement.3A person is to be taken to have “effective control” over property if, from all the circumstances, it is reasonable to conclude that the person—aexercises,bis able to exercise, orcis entitled to acquire,direct or indirect control over the property.4Where a person holds property by virtue of subsection (2) references to the person obtaining the property are to be read accordingly.5References to a person who holds or obtains property include any body corporate, whether incorporated or formed under the law of a part of the United Kingdom or in a country or territory outside the United Kingdom.6For further provision about how to construe references to the holding of property, see section 414.<Addition ChangeId="key-12fa3c3db09cc1fc5e8b6c9bc3499d12-1535915328517" CommentaryRef="key-12fa3c3db09cc1fc5e8b6c9bc3499d12">Supplementary</Addition>396I1An application for an unexplained wealth order may be made without notice.2Provision may be made by rules of court as to the discharge and variation of unexplained wealth orders.3An application to discharge or vary an unexplained wealth order may be made to the Court of Session by—athe Scottish Ministers, orbany person affected by the order.4The Court of Session may—adischarge the order;bvary the order.<Emphasis><Addition ChangeId="key-f30b956f7b742e29d95880bdb734a743-1535916015198" CommentaryRef="key-f30b956f7b742e29d95880bdb734a743">Unexplained wealth orders: interim freezing of property</Addition></Emphasis><Addition ChangeId="key-f30b956f7b742e29d95880bdb734a743-1535916015198" CommentaryRef="key-f30b956f7b742e29d95880bdb734a743">Application for interim freezing order</Addition>396J1This section applies where the Court of Session makes an unexplained wealth order in respect of any property.2The court may make an interim freezing order in respect of the property if the court considers it necessary to do so for the purposes of avoiding the risk of any recovery order that might subsequently be obtained being frustrated.3An interim freezing order is an order that prohibits the respondent to the unexplained wealth order, and any other person with an interest in the property, from in any way dealing with the property (subject to any exclusions under section 396L).4An interim freezing order—amay be made only on the application of the Scottish Ministers,bmust be made in the same proceedings as those in which the unexplained wealth order is made, andcmay be combined in one document with the unexplained wealth order.5If an application for an unexplained wealth order in respect of any property is made without notice, an application for an interim freezing order in respect of the property must also be made without notice.<Addition ChangeId="key-f30b956f7b742e29d95880bdb734a743-1535916015198" CommentaryRef="key-f30b956f7b742e29d95880bdb734a743">Variation and recall of interim freezing order</Addition>396K1The Court of Session may at any time vary or recall an interim freezing order.2The Court of Session must recall an interim freezing order, so far as it has effect in relation to any property, in each of the following three cases.3The first case is where—athe applicable 48 hour period has ended, andba relevant application has not been made before the end of that period in relation to the property concerned.4The second case is where—aa relevant application has been made before the end of the applicable 48 hour period in relation to the property concerned, andbproceedings on the application (including any on appeal) have been determined or otherwise disposed of.5The third case is where the court has received a notification in relation to the property concerned under section 396D(5) (notification of no further proceedings).6References in this section to the “applicable 48 hour period” are to be read as follows—ain a case where the respondent complies, or purports to comply, with the requirements imposed by the unexplained wealth order before the end of the response period, it is the period of 48 hours beginning with the day after the day with which the determination period (see section 396D(4)) ends;bin any other case, it is the period of 48 hours beginning with the day after the day on which the response period ends.7In calculating a period of 48 hours for the purposes of subsection (6), no account is to be taken of—aany Saturday or Sunday,bChristmas Day,cGood Friday, ordany other day that is a bank holiday under the Banking and Financial Dealings Act 1971 in Scotland.8Section 396D(8) applies for the purposes of subsection (6) in determining whether a person complies, or purports to comply, with the requirements imposed by an unexplained wealth order and when such compliance, or purported compliance, takes place.9Before exercising power under this section to vary or recall an interim freezing order, the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to any person who may be affected by its decision.10Subsection (9) does not apply where the court is acting as required by subsection (2).11In this section—“relevant application” means an application for—a restraint order under section 120,a prohibitory property order under section 255A, oran interim administration order under section 256;“response period” has the meaning given by section 396C(4).<Addition ChangeId="key-f30b956f7b742e29d95880bdb734a743-1535916015198" CommentaryRef="key-f30b956f7b742e29d95880bdb734a743">Exclusions</Addition>396L1The power to vary an interim freezing order includes (amongst other things) power to make exclusions as follows—apower to exclude property from the order, andbpower, otherwise than by excluding property from the order, to make exclusions from the prohibition on dealing with the property to which the order applies.2Exclusions from the prohibition on dealing with the property to which the order applies (other than exclusions of property from the order) may also be made when the order is made.3An exclusion may (amongst other things) make provision for the purpose of enabling any person—ato meet the person's reasonable living expenses, orbto carry on any trade, business, profession or occupation.4An exclusion may be made subject to conditions.5An exclusion may not be made for the purpose of enabling any person to meet any legal expenses in respect of proceedings under this Chapter.6If excluded property is not specified in the order it must be described in the order in general terms.<Addition ChangeId="key-f30b956f7b742e29d95880bdb734a743-1535916015198" CommentaryRef="key-f30b956f7b742e29d95880bdb734a743">Restrictions on proceedings and remedies</Addition>396M1While an interim freezing order has effect the Court of Session may sist any action, execution or other legal process in respect of the property to which the order applies.2If a court (whether the Court of Session or any other court) in which proceedings are pending in respect of any property is satisfied that an interim freezing order has been applied for or made in respect of the property, it may—asist the proceedings, orballow them to continue on any terms it thinks fit.3Before exercising a power conferred by this section, the court must (as well as giving the parties to any proceedings concerned an opportunity to be heard) give such an opportunity to any person who may be affected by the court's decision.<Addition ChangeId="key-f30b956f7b742e29d95880bdb734a743-1535916015198" CommentaryRef="key-f30b956f7b742e29d95880bdb734a743">Arrestment of property affected by interim freezing order</Addition>396N1On the application of the Scottish Ministers the Court of Session may, in relation to moveable property to which an interim freezing order applies (whether generally or to such of it as is specified in the application), grant warrant for arrestment.2An application under subsection (1) may be made at the same time as the application for the interim freezing order or at any time afterwards.3A warrant for arrestment may be granted only if the property would be arrestable if the person entitled to it were a debtor.4A warrant under subsection (1) has effect as if granted on the dependence of an action for debt at the instance of the Scottish Ministers against the person and may be executed, recalled, loosed or restricted accordingly.5An arrestment executed under this section ceases to have effect when, or in so far as, the interim freezing order ceases to apply in respect of the property in relation to which the warrant for arrestment was granted.6If an arrestment ceases to have effect to any extent by virtue of subsection (5), the Scottish Ministers must apply to the Court of Session for an order recalling or, as the case may be, restricting the arrestment.<Addition ChangeId="key-f30b956f7b742e29d95880bdb734a743-1535916015198" CommentaryRef="key-f30b956f7b742e29d95880bdb734a743">Inhibition of property affected by interim freezing order</Addition>396O1On the application of the Scottish Ministers, the Court of Session may, in relation to the property mentioned in subsection (2), grant warrant for inhibition against any person specified in an interim freezing order.2The property is heritable property situated in Scotland to which the interim freezing order applies (whether generally or to such of it as is specified in the application).3The warrant for inhibition—ahas effect as if granted on the dependence of an action for debt by the Scottish Ministers against the person and may be executed, recalled, loosed or restricted accordingly, andbhas the effect of letters of inhibition and must forthwith be registered by the Scottish Ministers in the register of inhibitions and adjudications.4Section 155 of the Titles to Land Consolidation (Scotland) Act 1868 (effective date of inhibition) applies in relation to an inhibition for which warrant is granted under subsection (1) as it applies to an inhibition by separate letters or contained in a summons.5An inhibition executed under this section ceases to have effect when, or in so far as, the interim freezing order ceases to apply in respect of the property in relation to which the warrant for inhibition was granted.6If an inhibition ceases to have effect to any extent by virtue of subsection (5), the Scottish Ministers must—aapply for the recall or, as the case may be, the restriction of the inhibition, andbensure that the recall or restriction is reflected in the register of inhibitions and adjudications.<Addition ChangeId="key-f30b956f7b742e29d95880bdb734a743-1535916015198" CommentaryRef="key-f30b956f7b742e29d95880bdb734a743">Receivers in connection with interim freezing orders</Addition>396P1This section applies where the Court of Session makes an interim freezing order on an application by the Scottish Ministers.2The Court of Session may, on an application by the Scottish Ministers, by order appoint a receiver in respect of any property to which the interim freezing order applies.3An application under subsection (2) may be made at the same time as the application for the interim freezing order or at any time afterwards.4The application may be made without notice if the circumstances of the case are such that notice of the application would prejudice the right of the Scottish Ministers to obtain a recovery order in respect of the property.5In their application the Scottish Ministers must nominate a suitably qualified person for appointment as a receiver.6The person nominated may be a member of staff of the Scottish Ministers.7The Scottish Ministers may apply a sum received by them under section 280(2) in making payment of the remuneration and expenses of a receiver appointed under this section.8Subsection (7) does not apply in relation to the remuneration of the receiver if that person is a member of staff of the Scottish Ministers (but it does apply in relation to such remuneration if the receiver is a person providing services under arrangements made by the Scottish Ministers).<Addition ChangeId="key-f30b956f7b742e29d95880bdb734a743-1535916015198" CommentaryRef="key-f30b956f7b742e29d95880bdb734a743">Powers of receivers appointed under section 396P</Addition>396Q1If the Court of Session appoints a receiver under section 396P, the court may act under this section on the application of the Scottish Ministers.2The court may by order authorise or require the receiver—ato exercise any of the powers mentioned in paragraph 5 of Schedule 6 (management powers) in relation to any property in respect of which the receiver is appointed;bto take any other steps the court thinks appropriate in connection with the management of any such property (including securing the detention, custody or preservation of the property in order to manage it).3The court may by order require any person in respect of whose property the receiver is appointed—ato bring the property to a place in Scotland specified by the receiver or to place it in the custody of the receiver (if in either case the person is able to do so);bto do anything the person is reasonably required to do by the receiver for the preservation of the property.4The court may by order require any person in respect of whose property the receiver is appointed to bring any documents relating to the property which are in that person's possession or control to a place in Scotland specified by the receiver or to place them in the custody of the receiver.5In subsection (4) “document” means anything in which information of any description is recorded.6Any prohibition on dealing with property imposed by an interim freezing order does not prevent a person from complying with any requirements imposed by virtue of this section.7Subsection (8) applies in a case where—athe receiver deals with property that is not property in respect of which the receiver was appointed under section 396P, butbat the time of dealing with the property the receiver believed on reasonable grounds that he or she was entitled to do so by virtue of his or her appointment.8The receiver is not liable to any person in respect of any loss or damage resulting from the receiver's dealing with the property.9But subsection (8) does not apply to the extent that the loss or damage is caused by the receiver's negligence.<Addition ChangeId="key-f30b956f7b742e29d95880bdb734a743-1535916015198" CommentaryRef="key-f30b956f7b742e29d95880bdb734a743">Supervision of section 396P receiver and variations</Addition>396R1Any of the following persons may at any time apply to the Court of Session for directions as to the exercise of the functions of a receiver appointed under section 396P—athe receiver;ba party to the proceedings for the appointment of the receiver or the interim freezing order concerned;ca person affected by an action taken by the receiver;da person who may be affected by an action proposed to be taken by the receiver.2Before it gives directions under subsection (1), the court must give an opportunity to be heard to—athe receiver;bthe parties to the proceedings for the appointment of the receiver and for the interim freezing order concerned;cany person who may be interested in the application under subsection (1).3The court may at any time vary or recall—athe appointment of a receiver under section 396P,ban order under section 396Q, orcdirections under this section.4Before exercising a power under subsection (3) the court must give an opportunity to be heard to—athe receiver;bthe parties to the proceedings for the appointment of the receiver, for the order under section 396Q or (as the case may be) for the directions under this section;cthe parties to the proceedings for the interim freezing order concerned;dany person who may be affected by the court's decision.<Addition ChangeId="key-f30b956f7b742e29d95880bdb734a743-1535916015198" CommentaryRef="key-f30b956f7b742e29d95880bdb734a743">Compensation</Addition>396S1Where an interim freezing order in respect of any property is recalled, the person to whom the property belongs may make an application to the Court of Session for the payment of compensation.2The application must be made within the period of three months beginning with the recall of the interim freezing order.3The court may order compensation to be paid to the applicant only if satisfied that—athe applicant has suffered loss as a result of the making of the interim freezing order,bthere has been a serious default on the part of the Scottish Ministers in applying for the order, andcthe order would not have been made had the default not occurred.4Where the court orders the payment of compensation—athe compensation is payable by the Scottish Ministers, andbthe amount of compensation to be paid is the amount that the court thinks reasonable, having regard to the loss suffered and any other relevant circumstances.<Emphasis><Addition ChangeId="key-0f76a76620088dcd3cbab85336327212-1535916384149" CommentaryRef="key-0f76a76620088dcd3cbab85336327212">Unexplained wealth orders: enforcement abroad</Addition></Emphasis><Addition ChangeId="key-0f76a76620088dcd3cbab85336327212-1535916384149" CommentaryRef="key-0f76a76620088dcd3cbab85336327212">Enforcement abroad: Scottish Ministers</Addition>396T1This section applies if—athe Court of Session makes an unexplained wealth order in respect of any property,bit appears to the Scottish Ministers that the risk mentioned in section 396J(2) applies in relation to the property, andcthe Scottish Ministers believe that the property is in a country outside the United Kingdom (the receiving country).2The Scottish Ministers may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section.3The Secretary of State may forward the request for assistance to the government of the receiving country.4A request for assistance under this section is a request to the government of the receiving country—ato secure that any person is prohibited from dealing with the property;bfor assistance in connection with the management of the property, including with securing its detention, custody or preservation.<Addition ChangeId="key-0f76a76620088dcd3cbab85336327212-1535916384149" CommentaryRef="key-0f76a76620088dcd3cbab85336327212">Enforcement abroad: receiver</Addition>396U1This section applies if—aan interim freezing order has effect in relation to property, andbthe receiver appointed under section 396P in respect of the property believes that it is in a country outside the United Kingdom (the receiving country).2The receiver may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section.3The Secretary of State must forward the request for assistance to the government of the receiving country.4A request for assistance under this section is a request to the government of the receiving country—ato secure that any person is prohibited from dealing with the property;bfor assistance in connection with the management of the property, including with securing its detention, custody or preservation.<Addition ChangeId="key-42d726d81a3fa26a752a05034dd720d2-1653576973146" CommentaryRef="key-42d726d81a3fa26a752a05034dd720d2">Unexplained wealth orders: expenses of proceedings</Addition><Addition ChangeId="key-42d726d81a3fa26a752a05034dd720d2-1653576973146" CommentaryRef="key-42d726d81a3fa26a752a05034dd720d2">Expenses orders</Addition>396V1This section applies in the following cases—athe Scottish Ministers have made an application for an unexplained wealth order under section 396A;ban application has been made for the determination period to be extended under section 396DA;can application has been made to discharge or vary an unexplained wealth order;dthe Scottish Ministers have made an application for an interim freezing order under section 396J;ean application has been made to vary or recall an interim freezing order;fan application has been made in the circumstances referred to in section 396M to—isist an action, execution or other legal process, oriisist proceedings in respect of property or allow them to continue;gthe Scottish Ministers have made an application under section 396N (arrestment of property affected by interim freezing order);hthe Scottish Ministers have made an application under section 396O (inhibition of property affected by interim freezing order);ithe Scottish Ministers have made an application for an order for the appointment of a receiver under section 396P;jthe Scottish Ministers have made an application for an order under section 396Q (powers of receiver);kan application has been made for directions to a receiver under section 396R;lan application has been made to vary or recall—ithe appointment of a receiver under section 396P,iian order under section 396Q oriiidirections under section 396R;man application has been made for compensation under section 396S;nthe Court of Session has of its own motion exercised a power to do anything an application mentioned in paragraphs (a) to (m) may be made for;oan application has been made for permission to appeal in relation to anything mentioned in paragraphs (a) to (n).2The court may not make an order that any expenses of proceedings relating to a case to which this section applies (including appeal proceedings) are payable by the Scottish Ministers or the Lord Advocate to a respondent or a specified responsible officer in respect of the involvement of the respondent or the officer in those proceedings, unless—athe Scottish Ministers or the Lord Advocate acted unreasonably in making or opposing the application to which the proceedings relate, or in supporting or opposing the making of the order to which the proceedings relate, orbthe Scottish Ministers or the Lord Advocate acted dishonestly or improperly in the course of the proceedings.Customer information orders Customer information orders3971The sheriff may, on an application made to him by the appropriate person, make a customer information order if he is satisfied that each of the requirements for the making of the order is fulfilled.1ANo application for a customer information order may be made in relation to a detained cash investigation , a detained property investigation , a frozen funds investigation or a cryptoasset investigation.2In making a customer information order in relation to ... a civil recovery investigation the sheriff shall act in the exercise of his civil jurisdiction.3The application for a customer information order must state that—aa person specified in the application is subject to a confiscation investigation , a civil recovery investigation or a money laundering investigation, ...b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4The application must also state that—athe order is sought for the purposes of the investigation;bthe order is sought against the financial institution or financial institutions specified in the application.5An application for a customer information order may specify—aall financial institutions,ba particular description, or particular descriptions, of financial institutions, orca particular financial institution or particular financial institutions.6A customer information order is an order that a financial institution covered by the application for the order must, on being required to do so by notice in writing given by the appropriate person, provide any such customer information as it has relating to the person specified in the application.7A financial institution which is required to provide information under a customer information order must provide the information to a proper person in such manner, and at or by such time, as that person requires.8If a financial institution on which a requirement is imposed by a notice given under a customer information order requires the production of evidence of authority to give the notice, it is not bound to comply with the requirement unless evidence of the authority has been produced to it. Meaning of customer information3981“Customer information”, in relation to a person and a financial institution, is information whether the person holds, or has held, an account or accounts at the financial institution (whether solely or jointly with another) and (if so) information as to—athe matters specified in subsection (2) if the person is an individual;bthe matters specified in subsection (3) if the person is a company or limited liability partnership or a similar body incorporated or otherwise established outside the United Kingdom.2The matters referred to in subsection (1)(a) are—athe account number or numbers;bthe person’s full name;chis date of birth;dhis most recent address and any previous addresses;ethe date or dates on which he began to hold the account or accounts and, if he has ceased to hold the account or any of the accounts, the date or dates on which he did so;fsuch evidence of his identity as was obtained by the financial institution under or for the purposes of any legislation relating to money laundering;gthe full name, date of birth and most recent address, and any previous addresses, of any person who holds, or has held, an account at the financial institution jointly with him;hthe account number or numbers of any other account or accounts held at the financial institution to which he is a signatory and details of the person holding the other account or accounts.3The matters referred to in subsection (1)(b) are—athe account number or numbers;bthe person’s full name;ca description of any business which the person carries on;dthe country or territory in which it is incorporated or otherwise established and any number allocated to it under the Companies Act 2006 or corresponding legislation of any country or territory outside the United Kingdom;eany number assigned to it for the purposes of value added tax in the United Kingdom;fits registered office, and any previous registered offices, under the Companies Act 2006 (or corresponding earlier legislation) or anything similar under corresponding legislation of any country or territory outside the United Kingdom;gits registered office, and any previous registered offices, under the Limited Liability Partnerships Act 2000 (c. 12) or anything similar under corresponding legislation of any country or territory outside Great Britain;hthe date or dates on which it began to hold the account or accounts and, if it has ceased to hold the account or any of the accounts, the date or dates on which it did so;isuch evidence of its identity as was obtained by the financial institution under or for the purposes of any legislation relating to money laundering;jthe full name, date of birth and most recent address and any previous addresses of any person who is a signatory to the account or any of the accounts.4The Scottish Ministers may by order provide for information of a description specified in the order—ato be customer information, orbno longer to be customer information.5Money laundering is an act which—aconstitutes an offence under section 327, 328 or 329 of this Act or section 18 of the Terrorism Act 2000 (c. 11), oraaconstitutes an offence specified in section 415(1A) of this Act,bwould constitute an offence specified in paragraph (a)or (aa) if done in the United Kingdom. Requirements for making of customer information order3991These are the requirements for the making of a customer information order.2In the case of a confiscation investigation, there must be reasonable grounds for suspecting that the person specified in the application for the order has benefited from his criminal conduct.3AIn the case of a civil recovery investigation, there must be reasonable grounds for suspecting that the person specified in the application—aholds recoverable property or associated property, orbhas, at any time, held property that was recoverable property or associated property at the time.4In the case of a money laundering investigation, there must be reasonable grounds for suspecting that the person specified in the application for the order has committed a money laundering offence.5In the case of any investigation, there must be reasonable grounds for believing that customer information which may be provided in compliance with the order is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the order is sought.6In the case of any investigation there must be reasonable grounds for believing that it is in the public interest for the customer information to be provided, having regard to the benefit likely to accrue to the investigation if the information is obtained. Offences4001A financial institution commits an offence if without reasonable excuse it fails to comply with a requirement imposed on it under a customer information order.2A financial institution guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.3A financial institution commits an offence if, in purported compliance with a customer information order, it—amakes a statement which it knows to be false or misleading in a material particular, orbrecklessly makes a statement which is false or misleading in a material particular.4A financial institution guilty of an offence under subsection (3) is liable—aon summary conviction, to a fine not exceeding the statutory maximum, orbon conviction on indictment, to a fine. Statements4011A statement made by a financial institution in response to a customer information order may not be used in evidence against it in criminal proceedings.2But subsection (1) does not apply—ain the case of proceedings under Part 3,bon a prosecution for an offence under section 400(1) or (3), orcon a prosecution for some other offence where, in giving evidence, the financial institution makes a statement inconsistent with the statement mentioned in subsection (1).3A statement may not be used by virtue of subsection (2)(c) against a financial institution unless—aevidence relating to it is adduced, orba question relating to it is asked,by or on behalf of the financial institution in the proceedings arising out of the prosecution. Further provisions402A customer information order has effect in spite of any restriction on the disclosure of information (however imposed). Supplementary4031An application for a customer information order may be made ex parte to a sheriff in chambers.2Provision may be made by rules of court as to the discharge and variation of customer information orders.3Rules of court under subsection (2) relating to customer information orders—amade in a confiscation investigation or a money laundering investigation shall, without prejudice to section 305 of the Criminal Procedure (Scotland) Act 1995 (c. 46), be made by act of adjournal;bmade in a civil recovery investigation shall, without prejudice to section 32 of the Sheriff Courts (Scotland) Act 1971 (c. 58), be made by act of sederunt.4An application to discharge or vary a customer information order may be made to the sheriff by—athe person who applied for the order;bany person affected by the order.5The sheriff may—adischarge the order;bvary the order.Account monitoring orders Account monitoring orders4041The sheriff may, on an application made to him by the appropriate person, make an account monitoring order if he is satisfied that each of the requirements for the making of the order is fulfilled.1ANo application for an account monitoring order may be made in relation to a detained cash investigation , a detained property investigation , a frozen funds investigation or a cryptoasset investigation.2In making an account monitoring order in relation to ... a civil recovery investigation, the sheriff shall act in the exercise of his civil jurisdiction.3The application for an account monitoring order must state that—aa person specified in the application is subject to a confiscation investigation , a civil recovery investigation or a money laundering investigation, ...b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4The application must also state that—athe order is sought for the purposes of the investigation;bthe order is sought against the financial institution specified in the application in relation to account information of the description so specified.5Account information is information relating to an account or accounts held at the financial institution specified in the application by the person so specified (whether solely or jointly with another).6The application for an account monitoring order may specify information relating to—aall accounts held by the person specified in the application for the order at the financial institution so specified,ba particular description, or particular descriptions, of accounts so held, orca particular account, or particular accounts, so held.7An account monitoring order is an order that the financial institution specified in the application for the order must, for the period stated in the order, provide account information of the description specified in the order to the proper person in the manner, and at or by the time or times, stated in the order.8The period stated in an account monitoring order must not exceed the period of 90 days beginning with the day on which the order is made. Requirements for making of account monitoring order4051These are the requirements for the making of an account monitoring order.2In the case of a confiscation investigation, there must be reasonable grounds for suspecting that the person specified in the application for the order has benefited from his criminal conduct.3AIn the case of a civil recovery investigation, there must be reasonable grounds for suspecting that the person specified in the application holds recoverable property or associated property.4In the case of a money laundering investigation, there must be reasonable grounds for suspecting that the person specified in the application for the order has committed a money laundering offence.5In the case of any investigation, there must be reasonable grounds for believing that account information which may be provided in compliance with the order is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the order is sought.6In the case of any investigation, there must be reasonable grounds for believing that it is in the public interest for the account information to be provided, having regard to the benefit likely to accrue to the investigation if the information is obtained. Statements4061A statement made by a financial institution in response to an account monitoring order may not be used in evidence against it in criminal proceedings.2But subsection (1) does not apply—ain the case of proceedings under Part 3;bin the case of proceedings for contempt of court, orcon a prosecution for an offence where, in giving evidence, the financial institution makes a statement inconsistent with the statement mentioned in subsection (1).3A statement may not be used by virtue of subsection (2)(c) against a financial institution unless—aevidence relating to it is adduced, orba question relating to it is asked,by or on behalf of the financial institution in the proceedings arising out of the prosecution. Further provisions407An account monitoring order has effect in spite of any restriction on the disclosure of information (however imposed). Supplementary4081An application for an account monitoring order may be made ex parte to a sheriff in chambers.2Provision may be made by rules of court as to the discharge and variation of account monitoring orders.3Rules of court under subsection (2) relating to account monitoring orders—amade in a confiscation investigation or a money laundering investigation shall, without prejudice to section 305 of the Criminal Procedure (Scotland) Act 1995 (c. 46), be made by act of adjournal;bmade in a civil recovery investigation shall, without prejudice to section 32 of the Sheriff Courts (Scotland) Act 1971 (c. 58), be made by act of sederunt.4An application to discharge or vary an account monitoring order may be made to the sheriff by—athe person who applied for the order;bany person affected by the order.5The sheriff may—adischarge the order;bvary the order.<Emphasis><Addition ChangeId="key-316a58ebe1340f419ca9f6e41a247787-1515357224991" CommentaryRef="key-316a58ebe1340f419ca9f6e41a247787">Evidence overseas</Addition></Emphasis><Addition ChangeId="key-316a58ebe1340f419ca9f6e41a247787-1515357224991" CommentaryRef="key-316a58ebe1340f419ca9f6e41a247787">Evidence overseas</Addition>408A1This section applies if a person or property is subject to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation.2A judge of the Court of Session may request assistance under this section if—aan application is made by an appropriate person or a person subject to the investigation, andbthe judge thinks that there is relevant evidence in a country or territory outside the United Kingdom.3An appropriate person may request assistance under this section if the person thinks that there is relevant evidence in a country or territory outside the United Kingdom.4The assistance that may be requested under this section is assistance in obtaining outside the United Kingdom relevant evidence specified in the request.5Relevant evidence is—ain relation to an application or request made for the purposes of a civil recovery investigation, evidence relevant for the purpose of identifying recoverable property or associated property, including evidence as to a matter described in section 341(2)(a) to (d);bin relation to an application or request made for the purposes of a detained cash investigation, evidence as to a matter described in section 341(3A)(a) or (b).cin relation to an application or request made for the purposes of a detained property investigation, evidence as to a matter described in section 341(3B)(a) or (b);din relation to an application or request made for the purposes of a frozen funds investigation, evidence as to a matter described in section 341(3C)(a) or (b);ein relation to an application or request made for the purposes of a cryptoasset investigation, evidence as to a matter described in section 341(3D)(a) to (d);6A request for assistance under this section may be sent—ato a court or tribunal which is specified in the request and which exercises jurisdiction in the place where the evidence is to be obtained,bto the government of the country or territory concerned, orcto an authority recognised by the government of the country or territory concerned as the appropriate authority for receiving requests for assistance of that kind.7Alternatively, a request for assistance under this section may be sent to the Secretary of State with a view to it being forwarded to a court, tribunal, government or authority mentioned in subsection (6).8The Secretary of State must forward the request for assistance to the court, tribunal, government or authority.9In a case of urgency, a request for assistance under this section may be sent to—athe International Criminal Police Organisation, ...b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .for forwarding to the court, tribunal, government or authority mentioned in subsection (6).10Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to requests for assistance made by a judge under this section.11“Evidence” includes documents, information in any other form and material.<Addition ChangeId="key-316a58ebe1340f419ca9f6e41a247787-1515357224991" CommentaryRef="key-316a58ebe1340f419ca9f6e41a247787">Evidence overseas: restrictions on use</Addition>408B1This section applies to evidence obtained by means of a request for assistance under section 408A.2The evidence must not be used for any purpose other than—afor the purposes of the investigation for which it was obtained, orbfor the purposes of proceedings described in subsection (3) or any proceedings arising out of such proceedings.3Those proceedings are—aif the request was made for the purposes of a civil recovery investigation, proceedings under Chapter 2 of Part 5 of this Act arising out of the investigation;bif the request was made for the purposes of a detained cash investigation, proceedings under Chapter 3 of Part 5 of this Act arising out of the investigation.cif the request was made for the purposes of a detained property investigation, proceedings under Chapter 3A of Part 5 of this Act arising out of the investigation;dif the request was made for the purposes of a frozen funds investigation, proceedings under Chapter 3B of Part 5 of this Act arising out of the investigation;eif the request was made for the purposes of a cryptoasset investigation, proceedings under Chapter 3C, 3D, 3E or 3F of Part 5 of this Act arising out of the investigation;4Subsection (2) does not apply if the court, tribunal, government or authority to whom the request for assistance was sent consents to the use.5The evidence may be received in evidence without being sworn to by anyone, so far as that may be done without unfairness to any party.<Emphasis>Officers of Revenue and Customs</Emphasis>Restriction on exercise of certain powers conferred on officers of Revenue and Customs408C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .General Jurisdiction of sheriff4091A sheriff may grant a production order, search warrant, customer information order or account monitoring order under this Act in relation to property situated in any area of Scotland notwithstanding that it is outside the area of that sheriff.2Any such order or warrant may, without being backed or endorsed by another sheriff, be executed throughout Scotland in the same way as it may be executed within the sheriffdom of the sheriff who granted it.3This section is without prejudice to any existing rule of law or to any other provision of this Act. Code of practice4101The Scottish Ministers must prepare a code of practice as to the exercise by proper persons of functions they have under this Chapter.2After preparing a draft of the code the Scottish Ministers—amust publish the draft;bmust consider any representations made to them about the draft;cmay amend the draft accordingly.3After the Scottish Ministers have proceeded under subsection (2) they must lay the code before the Scottish Parliament.4When they have done so, the Scottish Ministers may bring the code into operation on such day as they may appoint by order.5A proper person must comply with a code of practice which is in operation under this section in the exercise of any function he has under this Chapter.6If a proper person fails to comply with any provision of a code of practice issued under this section he is not by reason only of that failure liable in any criminal or civil proceedings.7But the code of practice is admissible in evidence in such proceedings and a court may take account of any failure to comply with its provisions in determining any questions in the proceedings.8The Scottish Ministers may from time to time revise a code previously brought into operation under this section; and the preceding provisions of this section apply to a revised code as they apply to the code as first prepared. Performance of functions of Scottish Ministers by constables in Scotland4111In Scotland, a constable engaged in temporary service with the Scottish Ministers in connection with their functions under this Part may perform functions, other than those specified in subsection (2), on behalf of the Scottish Ministers.2The specified functions are the functions conferred on the Scottish Ministers by—asection 380(1) (production orders),bsection 382(2) (entry orders),csection 386(4) (supplementary to production and entry orders),dsection 387(1) (search warrants),esection 391(1) (disclosure orders),fsection 396(4) (supplementary to disclosure orders),gsection 397(1) (customer information orders),hsection 403(4) (supplementary to customer information orders),isection 404(1) (account monitoring orders),jsection 408(4) (supplementary to account monitoring orders). Interpretation412In this Chapter, unless the context otherwise requires—“appropriate person” means—the procurator fiscal, in relation to a confiscation investigation or a money laundering investigation,the Scottish Ministers, in relation to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation;references to a “constable” include references to an officer of Revenue and Customs and to an immigration officer;“legal privilege” means protection in legal proceedings from disclosure, by virtue of any rule of law relating to the confidentiality of communications; and “items subject to legal privilege” are—communications between a professional legal adviser and his client, orcommunications made in connection with or in contemplation of legal proceedings and for the purposes of those proceedings,which would be so protected.“premises” include any place and, in particular, include—any vehicle, vessel, aircraft or hovercraft;any offshore installation within the meaning of section 1 of the Mineral Workings (Offshore Installations) Act 1971 (c. 61) and any tent or movable structure;“proper person” means—a constable, in relation to a confiscation investigation or a money laundering investigation;the Scottish Ministers or a person named by them, in relation to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation.Chapter 4 <Addition ChangeId="key-e44c765c2173013a77e59f66fc4df70c-1535906070513" CommentaryRef="key-e44c765c2173013a77e59f66fc4df70c">Supplementary and</Addition> Interpretation<Addition ChangeId="key-b0026d2bd6e2311f0ba28841a89af5e2" CommentaryRef="key-b0026d2bd6e2311f0ba28841a89af5e2">Power to vary monetary amounts</Addition>412A1In order to take account of changes in the value of money, the Secretary of State may by regulations substitute another sum for the sum for the time being specified in—asection 362B(2)(b) (minimum value of property for purposes of making unexplained wealth order in England and Wales or Northern Ireland), andbsection 396B(2)(b) (minimum value of property for purposes of making unexplained wealth order in Scotland).2The Secretary of State must consult the Department of Justice in Northern Ireland and the Scottish Ministers before making regulations under subsection (1). Criminal conduct4131Criminal conduct is conduct which—aconstitutes an offence in any part of the United Kingdom, orbwould constitute an offence in any part of the United Kingdom if it occurred there.2A person benefits from conduct if he obtains property or a pecuniary advantage as a result of or in connection with the conduct.3References to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained in both that connection and some other.4If a person benefits from conduct his benefit is the property or pecuniary advantage obtained as a result of or in connection with the conduct.5It is immaterial—awhether conduct occurred before or after the passing of this Act, andbwhether property or a pecuniary advantage constituting a benefit from conduct was obtained before or after the passing of this Act.Property4141Property is all property wherever situated and includes—amoney;ball forms of property, real or personal, heritable or moveable;cthings in action and other intangible or incorporeal property.2“Recoverable property” and “associated property” have the same meanings as in Part 5.3The following rules apply in relation to property—zaproperty is held by a person if he holds an interest in it;aproperty is obtained by a person if he obtains an interest in it;breferences to an interest, in relation to land in England and Wales or Northern Ireland, are to any legal estate or equitable interest or power;creferences to an interest, in relation to land in Scotland, are to any estate, interest, servitude or other heritable right in or over land, including a heritable security;dreferences to an interest, in relation to property other than land, include references to a right (including a right to possession). Money laundering offences4151An offence under section 327, 328 or 329 is a money laundering offence.1AEach of the following is a money laundering offence—aan offence under section 93A, 93B or 93C of the Criminal Justice Act 1988;ban offence under section 49, 50 or 51 of the Drug Trafficking Act 1994;can offence under section 37 or 38 of the Criminal Law (Consolidation) (Scotland) Act 1995;dan offence under article 45, 46 or 47 of the Proceeds of Crime (Northern Ireland) Order 1996.2Each of the following is a money laundering offence—aan attempt, conspiracy or incitement to commit an offence specified in subsection (1);baiding, abetting, counselling or procuring the commission of an offence specified in subsection (1).Other interpretative provisions4161These expressions are to be construed in accordance with these provisions of this Part—civil recovery investigation: section 341(2) and (3)confiscation investigation: section 341(1) cryptoasset investigation: section 341(3D) detained cash investigation: section 341(3A) detained property investigation: section 341(3B) frozen funds investigation: section 341(3C) money laundering investigation: section 341(4)2In the application of this Part to England and Wales and Northern Ireland, these expressions are to be construed in accordance with these provisions of this Part—account information: section 370(4)account monitoring order: section 370(6)appropriate officer: section 378customer information: section 364customer information order: section 363(5)disclosure order: section 357(4)document: section 379 enforcement authority: section 362A(7) interim freezing order: section 362J(3) order to grant entry: section 347(3)production order: section 345(4) relevant authority: section 357(7) to (9) relevant Director: section 352(5A)search and seizure warrant: section 352(4)senior appropriate officer: section 378. senior National Crime Agency officer: section 378(8). unexplained wealth order: section 362A(3) 3In the application of this Part to Scotland, these expressions are to be construed in accordance with these provisions of this Part—account information: section 404(5)account monitoring order: section 404(7)customer information: section 398customer information order: section 397(6)disclosure order: section 391(4) interim freezing order: section 396J(3) production order: section 380(5)proper person: section 412search warrant: section 387(4). unexplained wealth order: section 396A(3) 3AThe expressions “realisable property” and “confiscation order”—ain the application of this Part to England and Wales, have the same meanings as in Part 2;bin the application of this Part to Scotland, have the same meanings as in Part 3;cin the application of this Part to Northern Ireland, have the same meanings as in Part 4.3BIn relation to an order in England and Wales or Northern Ireland that is an interim freezing order or an unexplained wealth order, references to the enforcement authority are to the enforcement authority that is seeking, or (as the case may be) has obtained, the order.4“Financial institution” means a person carrying on a business in the regulated sector.5But a person who ceases to carry on a business in the regulated sector (whether by virtue of paragraph 5 of Schedule 9 or otherwise) is to continue to be treated as a financial institution for the purposes of any requirement under—aa customer information order, orban account monitoring order,to provide information which relates to a time when the person was a financial institution.6References to a business in the regulated sector must be construed in accordance with Schedule 9.7“Recovery order”, “ property freezing order ” “interim receiving order” and “interim administration order” have the same meanings as in Part 5.7ZA“Settlement” has the meaning given by section 620 of the Income Tax (Trading and Other Income) Act 2005.7A“Unlawful conduct” has the meaning given by section 241.8References to notice in writing include references to notice given by electronic means.9This section and sections 413 to 415 apply for the purposes of this Part.Part 9Insolvency etc.Bankruptcy in England and Wales Modifications of the 1986 Act4171This section applies if a person is made bankrupt in England and Wales.2The following property is excluded from the person's estate for the purposes of Part 9 of the 1986 Act—aproperty for the time being subject to a restraint order which was made under section 41, 120 or 190 before the order adjudging the person bankrupt;bproperty for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P;cproperty in respect of which an order under section 50, 128(3) or 198 is in force;dproperty in respect of which an order under section 67A, 131A or 215A is in force.3Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the order adjudging the person bankrupt.4If in the case of a debtor an interim receiver stands at any time appointed under section 286 of the 1986 Act and any property of the debtor is then subject to a restraint order made under section 41, 120 or 190 the powers conferred on the receiver by virtue of that Act do not apply to property then subject to the restraint order. Restriction of powers4181If a person is made bankrupt in England and Wales the powers referred to in subsection (2) must not be exercised in relation to the property referred to in subsection (3).2These are the powers—athe powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ;bthe powers conferred on a court by sections 120 to 136 and Schedule 3 , the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3);cthe powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198 .3This is the property—aproperty which is for the time being comprised in the bankrupt’s estate for the purposes of Part 9 of the 1986 Act;bproperty in respect of which his trustee in bankruptcy may (without leave of the court) serve a notice under section 307, 308 or 308A of the 1986 Act (after-acquired property, tools, tenancies etc);cproperty which is to be applied for the benefit of creditors of the bankrupt by virtue of a condition imposed under section 280(2)(c) of the 1986 Act;din a case where a confiscation order has been made under section 6 or 156 of this Act, any sums remaining in the hands of a receiver appointed under section 50 or 198 of this Act after the amount required to be paid under the confiscation order has been fully paid;ein a case where a confiscation order has been made under section 92 of this Act, any sums remaining in the hands of an administrator appointed under section 128 of this Act after the amount required to be paid under the confiscation order has been fully paid.fin a case where a confiscation order has been made under section 6, 92 or 156 of this Act, any sums remaining in the hands of an appropriate officer after the amount required to be paid under the confiscation order has been fully paid under section 67D(2)(c), 131D(2)(c) or 215D(2)(c).4But nothing in the 1986 Act must be taken to restrict (or enable the restriction of) the powers referred to in subsection (2).5In a case where a petition in bankruptcy was presented or a receiving order or adjudication in bankruptcy was made before 29 December 1986 (when the 1986 Act came into force) this section has effect with these modifications—afor the reference in subsection (3)(a) to the bankrupt’s estate for the purposes of Part 9 of that Act substitute a reference to the property of the bankrupt for the purposes of the 1914 Act;bomit subsection (3)(b);cfor the reference in subsection (3)(c) to section 280(2)(c) of the 1986 Act substitute a reference to section 26(2) of the 1914 Act;dfor the reference in subsection (4) to the 1986 Act substitute a reference to the 1914 Act. Tainted gifts4191This section applies if a person who is made bankrupt in England and Wales has made a tainted gift (whether directly or indirectly).2No order may be made under section 339, 340 or 423 of the 1986 Act (avoidance of certain transactions) in respect of the making of the gift at any time when—aany property of the recipient of the tainted gift is subject to a restraint order under section 41, 120 or 190, ...aasuch property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P,bthere is in force in respect of such property an order under section 50, ... 128(3), or 198., orcthere is in force in respect of such property an order under section 67A, 131A or 215A.3Any order made under section 339, 340 or 423 of the 1986 Act after an order mentioned in subsection (2)(a), (b) or (c) is discharged must take into account any realisation under Part 2, 3 or 4 of this Act of property held by the recipient of the tainted gift.4A person makes a tainted gift for the purposes of this section if he makes a tainted gift within the meaning of Part 2, 3 or 4.5In a case where a petition in bankruptcy was presented or a receiving order or adjudication in bankruptcy was made before 29 December 1986 (when the 1986 Act came into force) this section has effect with the substitution for a reference to section 339, 340 or 423 of the 1986 Act of a reference to section 27, 42 or 44 of the 1914 Act.Sequestration in Scotland <Substitution ChangeId="key-5ffc8b26ed068a6f9eefa79380ec9c61-1533401892197" CommentaryRef="key-5ffc8b26ed068a6f9eefa79380ec9c61">Modifications of the 2016 Act</Substitution>4201This section applies if an award of sequestration is made in Scotland.2The following property is excluded from the debtor's estate for the purposes of the 2016 Act—aproperty for the time being subject to a restraint order which was made under section 41, 120 or 190 before the award of sequestration;bproperty for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P;cproperty in respect of which an order under section 50, 128(3) or 198 is in force;dproperty in respect of which an order under section 67A, 131A or 215A is in force.3Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the award of sequestration.4It shall not be competent to submit a claim in relation to a confiscation order to the trustee in the sequestration in accordance with section 122 of the 2016 Act; and the reference here to a confiscation order is to any confiscation order that has been or may be made against the debtor under Part 2, 3 or 4 of this Act.5If at any time in the period before the award of sequestration is made an interim trustee stands appointed under section 54(1) of the 2016 Act and any property in the debtor’s estate is at that time subject to a restraint order made under section 41, 120 or 190, the powers conferred on the trustee by virtue of that Act do not apply to property then subject to the restraint order. Restriction of powers4211If an award of sequestration is made in Scotland the powers referred to in subsection (2) must not be exercised in relation to the property referred to in subsection (3).2These are the powers—athe powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ;bthe powers conferred on a court by sections 120 to 136 and Schedule 3 , the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3);cthe powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198 .3This is the property—aproperty which is for the time being comprised in the whole estate of the debtor within the meaning of section 79 of the 2016 Act;bany income of the debtor which has been ordered under section 90 or 95 of that Act to be paid to the trustee in the sequestration ;cany estate which under section 79(4) or 86(4) and (5) of that Act vests in the trustee in the sequestration ;din a case where a confiscation order has been made under section 6 or 156 of this Act, any sums remaining in the hands of a receiver appointed under section 50 or 198 of this Act after the amount required to be paid under the confiscation order has been fully paid;ein a case where a confiscation order has been made under section 92 of this Act, any sums remaining in the hands of an administrator appointed under section 128 of this Act after the amount required to be paid under the confiscation order has been fully paid.fin a case where a confiscation order has been made under section 6, 92 or 156 of this Act, any sums remaining in the hands of an appropriate officer after the amount required to be paid under the confiscation order has been fully paid under section 67D(2)(c), 131D(2)(c) or 215D(2)(c).4But nothing in the 2016 Act must be taken to restrict (or enable the restriction of) the powers referred to in subsection (2).5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tainted gifts4221This section applies if a person whose estate is sequestrated in Scotland has made a tainted gift (whether directly or indirectly).2No decree may be granted under the Bankruptcy Act 1621 (c. 18) or section 98 or 99 of the 2016 Act (gratuitous alienations and unfair preferences), or otherwise, in respect of the making of the gift at any time when—aany property of the recipient of the tainted gift is subject to a restraint order under section 41, 120 or 190, ...aasuch property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P,bthere is in force in respect of such property an order under section 50, ... 128(3) or 198., orcthere is in force in respect of such property an order under section 67A, 131A or 215A.3Any decree made under the Bankruptcy Act 1621 (c. 18) or section 98 or 99 of the 2016 Act, or otherwise, after an order mentioned in subsection (2)(a), (b) or (c) is discharged must take into account any realisation under Part 2, 3 or 4 of this Act of property held by the recipient of the tainted gift.4A person makes a tainted gift for the purposes of this section if he makes a tainted gift within the meaning of Part 2, 3 or 4.Bankruptcy in Northern Ireland Modifications of the 1989 Order4231This section applies if a person is adjudged bankrupt in Northern Ireland.2The following property is excluded from the person's estate for the purposes of Part 9 of the 1989 Order—aproperty for the time being subject to a restraint order which was made under section 41, 120 or 190 before the order adjudging the person bankrupt;bproperty for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P;cproperty in respect of which an order under section 50, 128(3) or 198 is in force;dproperty in respect of which an order under section 67A, 131A or 215A is in force.3Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the order adjudging the person bankrupt.4If in the case of a debtor an interim receiver stands at any time appointed under Article 259 of the 1989 Order and any property of the debtor is then subject to a restraint order made under section 41, 120 or 190, the powers conferred on the receiver by virtue of that Order do not apply to property then subject to the restraint order. Restriction of powers4241If a person is adjudged bankrupt in Northern Ireland the powers referred to in subsection (2) must not be exercised in relation to the property referred to in subsection (3).2These are the powers—athe powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ;bthe powers conferred on a court by sections 120 to 136 and Schedule 3, the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3);cthe powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198.3This is the property—aproperty which is for the time being comprised in the bankrupt’s estate for the purposes of Part 9 of the 1989 Order;bproperty in respect of which his trustee in bankruptcy may (without leave of the court) serve a notice under Article 280 or 281 of the 1989 Order (after-acquired property etc);cproperty which is to be applied for the benefit of creditors of the bankrupt by virtue of a condition imposed under Article 254(2)(c) of the 1989 Order;din a case where a confiscation order has been made under section 6 or 156 of this Act, any sums remaining in the hands of a receiver appointed under section 50 or 198 of this Act after the amount required to be paid under the confiscation order has been fully paid;ein a case where a confiscation order has been made under section 92 of this Act, any sums remaining in the hands of an administrator appointed under section 128 of this Act after the amount required to be paid under the confiscation order has been fully paid.fin a case where a confiscation order has been made under section 6, 92 or 156 of this Act, any sums remaining in the hands of an appropriate officer after the amount required to be paid under the confiscation order has been fully paid under section 67D(2)(c), 131D(2)(c) or 215D(2)(c).4But nothing in the 1989 Order must be taken to restrict (or enable the restriction of) the powers mentioned in subsection (2).5In a case where a petition in bankruptcy was presented or an adjudication in bankruptcy was made before 1 October 1991 (when the 1989 Order came into force) this section has effect with these modifications—afor the reference in subsection (3)(a) to the bankrupt’s estate for the purposes of Part 9 of that Order substitute a reference to the property of the bankrupt for the purposes of the Bankruptcy Acts (Northern Ireland) 1857 to 1980;bomit subsection (3)(b);cfor the reference in subsection (3)(c) to Article 254(2)(c) of the 1989 Order substitute a reference to Articles 28(4), (5)(c) and (11) and 30(6)(c) of the Bankruptcy Amendment (Northern Ireland) Order 1980 (S.I. 1980/561 (N.I. 4));dfor the reference in subsection (4) to the 1989 Order substitute a reference to the Bankruptcy Acts (Northern Ireland) 1857 to 1980. Tainted gifts4251This section applies if a person who is adjudged bankrupt in Northern Ireland has made a tainted gift (whether directly or indirectly).2No order may be made under Article 312, 313 or 367 of the 1989 Order (avoidance of certain transactions) in respect of the making of the gift at any time when—aany property of the recipient of the tainted gift is subject to a restraint order under section 41, 120 or 190, oraasuch property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P,bthere is in force in respect of such property an order under section 50, ... 128(3) or 198 ., orcthere is in force in respect of such property an order under section 67A, 131A or 215A.3Any order made under Article 312, 313 or 367 of the 1989 Order after an order mentioned in subsection (2)(a), (b) or (c) is discharged must take into account any realisation under Part 2, 3 or 4 of this Act of property held by the recipient of the tainted gift.4A person makes a tainted gift for the purposes of this section if he makes a tainted gift within the meaning of Part 2, 3 or 4.5In a case where a petition in bankruptcy was presented or an adjudication in bankruptcy was made before 1 October 1991 (when the 1989 Order came into force) this section has effect with these modifications—afor a reference to Article 312 of the 1989 Order substitute a reference to section 12 of the Bankruptcy Amendment Act (Northern Ireland) 1929 (c. 1 (N.I.));bfor a reference to Article 367 of the 1989 Order substitute a reference to section 10 of the Conveyancing Act (Ireland) 1634 (c. 3).Winding up in England and Wales and Scotland Winding up under the 1986 Act4261In this section “company” means any company which may be wound up under the 1986 Act.2If an order for the winding up of a company is made or it passes a resolution for its voluntary winding up, the functions of the liquidator (or any provisional liquidator) are not exercisable in relation to the following property—aproperty for the time being subject to a restraint order which was made under section 41, 120 or 190 before the relevant time;bproperty for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P;cproperty in respect of which an order under section 50, 128(3) or 198 is in force;dproperty in respect of which an order under section 67A, 131A or 215A is in force.3Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the relevant time.4If an order for the winding up of a company is made or it passes a resolution for its voluntary winding up the powers referred to in subsection (5) must not be exercised in the way mentioned in subsection (6) in relation to any property—awhich is held by the company, andbin relation to which the functions of the liquidator are exercisable.5These are the powers—athe powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ;bthe powers conferred on a court by sections 120 to 136 and Schedule 3 , the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3);cthe powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198 .6The powers must not be exercised—aso as to inhibit the liquidator from exercising his functions for the purpose of distributing property to the company’s creditors;bso as to prevent the payment out of any property of expenses (including the remuneration of the liquidator or any provisional liquidator) properly incurred in the winding up in respect of the property.7But nothing in the 1986 Act must be taken to restrict (or enable the restriction of) the exercise of the powers referred to in subsection (5).8For the purposes of the application of Parts 4 and 5 of the 1986 Act (winding up) to a company which the Court of Session has jurisdiction to wind up, a person is not a creditor in so far as any sum due to him by the company is due in respect of a confiscation order made under section 6, 92 or 156.9The relevant time is—aif no order for the winding up of the company has been made, the time of the passing of the resolution for voluntary winding up;bif such an order has been made, but before the presentation of the petition for the winding up of the company by the court such a resolution has been passed by the company, the time of the passing of the resolution;cif such an order has been made, but paragraph (b) does not apply, the time of the making of the order.10In a case where a winding up of a company commenced or is treated as having commenced before 29 December 1986, this section has effect with the following modifications—ain subsections (1) and (7) for “the 1986 Act” substitute “ the Companies Act 1985 ”;bin subsection (8) for “Parts 4 and 5 of the 1986 Act” substitute “ Parts 20 and 21 of the Companies Act 1985 ”. Tainted gifts4271In this section “company” means any company which may be wound up under the 1986 Act.2This section applies if—aan order for the winding up of a company is made or it passes a resolution for its voluntary winding up, andbit has made a tainted gift (whether directly or indirectly).3No order may be made under section 238, 239 or 423 of the 1986 Act (avoidance of certain transactions) and no decree may be granted under section 242 or 243 of that Act (gratuitous alienations and unfair preferences), or otherwise, in respect of the making of the gift at any time when—aany property of the recipient of the tainted gift is subject to a restraint order under section 41, 120 or 190, ...aasuch property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P,bthere is in force in respect of such property an order under section 50, ... 128(3) or 198., orcthere is in force in respect of such property an order under section 67A, 131A or 215A.4Any order made under section 238, 239 or 423 of the 1986 Act or decree granted under section 242 or 243 of that Act, or otherwise, after an order mentioned in subsection (3)(a), (b) or (c) is discharged must take into account any realisation under Part 2, 3 or 4 of this Act of property held by the recipient of the tainted gift.5A person makes a tainted gift for the purposes of this section if he makes a tainted gift within the meaning of Part 2, 3 or 4.6In a case where the winding up of a company commenced or is treated as having commenced before 29 December 1986 this section has effect with the substitution—afor references to section 239 of the 1986 Act of references to section 615 of the Companies Act 1985 (c. 6);bfor references to section 242 of the 1986 Act of references to section 615A of the Companies Act 1985;cfor references to section 243 of the 1986 Act of references to section 615B of the Companies Act 1985.Winding up in Northern Ireland Winding up under the 1989 Order4281In this section “company” means any company which may be wound up under the 1989 Order.2If an order for the winding up of a company is made or it passes a resolution for its voluntary winding up, the functions of the liquidator (or any provisional liquidator) are not exercisable in relation to the following property—aproperty for the time being subject to a restraint order which was made under section 41, 120 or 190 before the relevant time;bproperty for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P;cproperty in respect of which an order under section 50, 128(3) or 198 is in force;dproperty in respect of which an order under section 67A, 131A or 215A is in force.3Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the relevant time.4If an order for the winding up of a company is made or it passes a resolution for its voluntary winding up the powers referred to in subsection (5) must not be exercised in the way mentioned in subsection (6) in relation to any property—awhich is held by the company, andbin relation to which the functions of the liquidator are exercisable.5These are the powers—athe powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ;bthe powers conferred on a court by sections 120 to 136 and Schedule 3 , the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3);cthe powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198 .6The powers must not be exercised—aso as to inhibit the liquidator from exercising his functions for the purpose of distributing property to the company’s creditors;bso as to prevent the payment out of any property of expenses (including the remuneration of the liquidator or any provisional liquidator) properly incurred in the winding up in respect of the property.7But nothing in the 1989 Order must be taken to restrict (or enable the restriction of) the exercise of the powers referred to in subsection (5).8The relevant time is—aif no order for the winding up of the company has been made, the time of the passing of the resolution for voluntary winding up;bif such an order has been made, but before the presentation of the petition for the winding up of the company by the court such a resolution has been passed by the company, the time of the passing of the resolution;cif such an order has been made, but paragraph (b) does not apply, the time of the making of the order.9In a case where a winding up of a company commenced or is treated as having commenced before 1 October 1991, this section has effect with the substitution for references to the 1989 Order of references to the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)). Tainted gifts4291In this section “company” means any company which may be wound up under the 1989 Order.2This section applies if—aan order for the winding up of a company is made or it passes a resolution for its voluntary winding up, andbit has made a tainted gift (whether directly or indirectly).3No order may be made under Article 202, 203 or 367 of the 1989 Order (avoidance of certain transactions) in respect of the making of the gift at any time when—aany property of the recipient of the tainted gift is subject to a restraint order under section 41, 120 or 190, ...aasuch property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P,bthere is in force in respect of such property an order under section 50, ... 128(3) or 198., orcthere is in force in respect of such property an order under section 67A, 131A or 215A.4Any order made under Article 202, 203 or 367 of the 1989 Order after an order mentioned in subsection (3)(a), (b) or (c) is discharged must take into account any realisation under Part 2, 3 or 4 of this Act of property held by the recipient of the tainted gift.5A person makes a tainted gift for the purposes of this section if he makes a tainted gift within the meaning of Part 2, 3 or 4.Floating charges Floating charges4301In this section “company” means a company which may be wound up underathe 1986 Act, orbthe 1989 Order.2If a company holds property which is subject to a floating charge, and a receiver has been appointed by or on the application of the holder of the charge, the functions of the receiver are not exercisable in relation to the following property—aproperty for the time being subject to a restraint order which was made under section 41, 120 or 190 before the relevant time;bproperty for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P;cproperty in respect of which an order under section 50, 128(3) or 198 is in force;dproperty in respect of which an order under section 67A, 131A or 215A is in force.3Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the appointment of the receiver.4If a company holds property which is subject to a floating charge, and a receiver has been appointed by or on the application of the holder of the charge, the powers referred to in subsection (5) must not be exercised in the way mentioned in subsection (6) in relation to any property—awhich is held by the company, andbin relation to which the functions of the receiver are exercisable.5These are the powers—athe powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ;bthe powers conferred on a court by sections 120 to 136 and Schedule 3 , the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3);cthe powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198 .6The powers must not be exercised—aso as to inhibit the receiver from exercising his functions for the purpose of distributing property to the company’s creditors;bso as to prevent the payment out of any property of expenses (including the remuneration of the receiver) properly incurred in the exercise of his functions in respect of the property.7But nothing in the 1986 Act or the 1989 Order must be taken to restrict (or enable the restriction of) the exercise of the powers referred to in subsection (5).8In this section “floating charge” includes a floating charge within the meaning of section 462 of the Companies Act 1985 (c. 6).Limited liability partnerships Limited liability partnerships4311In sections 426, 427 and 430 “company” includes a limited liability partnership which may be wound up under the 1986 Act.2A reference in those sections to a company passing a resolution for its voluntary winding up is to be construed in relation to a limited liability partnership as a reference to the partnership making a determination for its voluntary winding up.Insolvency practitioners Insolvency practitioners4321Subsections (2) and (3) apply if a person acting as an insolvency practitioner seizes or disposes of any property in relation to which his functions are not exercisable because—ait is for the time being subject to a restraint order made under section 41, 120 or 190, orbit is for the time being subject to a property freezing order made under section 245A, an interim receiving order made under section 246, a prohibitory property order made under section 255A or an interim administration order made under section 256,and at the time of the seizure or disposal he believes on reasonable grounds that he is entitled (whether in pursuance of an order of a court or otherwise) to seize or dispose of the property.2He is not liable to any person in respect of any loss or damage resulting from the seizure or disposal, except so far as the loss or damage is caused by his negligence.3He has a lien on the property or the proceeds of its sale—afor such of his expenses as were incurred in connection with the liquidation, bankruptcy, sequestration or other proceedings in relation to which he purported to make the seizure or disposal, andbfor so much of his remuneration as may reasonably be assigned to his acting in connection with those proceedings.4Subsection (2) does not prejudice the generality of any provision of ... the 1986 Act, the 1989 Order, the 2016 Act or any other Act or Order which confers protection from liability on him.5Subsection (7) applies if—aproperty is subject to a restraint order made under section 41, 120 or 190,ba person acting as an insolvency practitioner incurs expenses in respect of property subject to the restraint order, andche does not know (and has no reasonable grounds to believe) that the property is subject to the restraint order.6Subsection (7) also applies if—aproperty is subject to a restraint order made under section 41, 120 or 190,ba person acting as an insolvency practitioner incurs expenses which are not ones in respect of property subject to the restraint order, andcthe expenses are ones which (but for the effect of the restraint order) might have been met by taking possession of and realising property subject to it.6ASubsection (7) also applies if—aproperty is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P,ba person acting as an insolvency practitioner incurs expenses which are not ones in respect of the detained property, andcthe expenses are ones which (but for the effect of the detention of the property) might have been met by taking possession of and realising the property.7Whether or not the insolvency practitioner has seized or disposed of any property, the insolvency practitioner is entitled to payment of the expenses under—asection 54(2), 55(3) or 67D(2) if the restraint order was made under section 41 or (as the case may be) the property was detained under or by virtue of section 44A, 47J, 47K, 47M or 47P,bsection 130(3), 131(3) or 131D(2) if the restraint order was made under section 120 or (as the case may be) the property was detained under or by virtue of section 122A, 127J, 127K, 127M or 127P, andcsection 202(2), 203(3) or 215D(2) if the restraint order was made under section 190 or (as the case may be) the property was detained under or by virtue of section 193A, 195J, 195K, 195M or 195P.8Subsection (10) applies if—aproperty is subject to a property freezing order made under section 245A, an interim receiving order made under section 246, a prohibitory property order made under section 255A or an interim administration order made under section 256,ba person acting as an insolvency practitioner incurs expenses in respect of property subject to the order, andche does not know (and has no reasonable grounds to believe) that the property is subject to the order.9Subsection (10) also applies if—aproperty is subject to a property freezing order made under section 245A, an interim receiving order made under section 246, a prohibitory property order made under section 255A or an interim administration order made under section 256,ba person acting as an insolvency practitioner incurs expenses which are not ones in respect of property subject to the order, andcthe expenses are ones which (but for the effect of the order) might have been met by taking possession of and realising property subject to it.10Whether or not he has seized or disposed of any property, he is entitled to payment of the expenses under section 280. Meaning of insolvency practitioner4331This section applies for the purposes of section 432.2A person acts as an insolvency practitioner if he so acts within the meaning given by section 388 of the 1986 Act or Article 3 of the 1989 Order; but this is subject to subsections (3) to (5).3The expression “person acting as an insolvency practitioner” includes the official receiver acting as receiver or manager of the property concerned.4In applying section 388 of the 1986 Act under subsection (2) above—athe reference in section 388(2)(a) to a permanent or interim trustee in sequestration must be taken to include a reference to a trustee in sequestration;bsection 388(5) (which includes provision that nothing in the section applies to anything done by the official receiver or the Accountant in Bankruptcy) must be ignored.5In applying Article 3 of the 1989 Order under subsection (2) above, paragraph (5) (which includes provision that nothing in the Article applies to anything done by the official receiver) must be ignored.Interpretation Interpretation4341The following paragraphs apply to references to Acts or Orders—a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .bthe 1914 Act is the Bankruptcy Act 1914 (c. 59);c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .dthe 1986 Act is the Insolvency Act 1986 (c. 45);ethe 1989 Order is the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)).fthe 2016 Act is the Bankruptcy (Scotland) Act 2016;2An award of sequestration is made on the date of sequestration within the meaning of section 22(7) of the 2016 Act.3This section applies for the purposes of this Part.Part 10InformationEngland and Wales and Northern Ireland<Substitution ChangeId="key-e2b29416025df9d7db1151e10b38d96c-1487946526114" CommentaryRef="key-e2b29416025df9d7db1151e10b38d96c">Use of information by certain </Substitution><Substitution ChangeId="key-e2b29416025df9d7db1151e10b38d96c-1487946526114" CommentaryRef="key-e2b29416025df9d7db1151e10b38d96c"><Addition ChangeId="key-ee9ba7ef31c7121133d9f1a8b32c9ea7-1535906947801" CommentaryRef="key-ee9ba7ef31c7121133d9f1a8b32c9ea7">authorities</Addition></Substitution> 4351Information obtained by or on behalf of a relevant authority in connection with the exercise of any of the authority's functions under, or in relation to, Part 5 or 8 may be used by the authority in connection with his exercise of any of the authority's other functions (whether under, or in relation to, either Part, another Part of this Act or otherwise).2Information obtained by or on behalf of a relevant authority in connection with the exercise of any of the authority's functions (whether under, or in relation to, this Act or otherwise) which are not functions under, or in relation to, Part 5 or 8 may be used by the authority in connection with his exercise of any of the authority's functions under, or in relation to, Part 5 or 8.3This section applies to information obtained before the coming into force of the section as well as to information obtained after the coming into force of the section.4In this section “relevant authority” means—athe Director of Public Prosecutions;bthe Director of the Serious Fraud Office; ...cthe Director of Public Prosecutions for Northern Ireland.dHer Majesty's Revenue and Customs; orethe Financial Conduct Authority.Disclosure of information to <Substitution ChangeId="key-6cf65d7c891a1e4c183ff9b6f774f0cb-1487062309692" CommentaryRef="key-6cf65d7c891a1e4c183ff9b6f774f0cb">certain </Substitution><Substitution ChangeId="key-6cf65d7c891a1e4c183ff9b6f774f0cb-1487062309692" CommentaryRef="key-6cf65d7c891a1e4c183ff9b6f774f0cb"><Addition ChangeId="key-573f45d1ad24756feec98259921586f1-1535907123204" CommentaryRef="key-573f45d1ad24756feec98259921586f1">authorities</Addition></Substitution> 4361Information which is held by or on behalf of a permitted person (whether it was obtained before or after the coming into force of subsection (10)) may be disclosed to a relevant authority for the purpose of the exercise by the authority of the authority's functions under, or in relation to, Part 5 or 8.2A disclosure under this section is not to be taken to breach any restriction on the disclosure of information (however imposed).3But nothing in this section authorises the making of a disclosure—awhich contravenes the data protection legislation;bwhich is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016.4This section does not affect a power to disclose which exists apart from this section.5These are permitted persons—aa constable;b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .dthe Director of the Serious Fraud Office;ethe Commissioners of Inland Revenue;fthe Commissioners of Customs and Excise;gthe Director of Public Prosecutions;ga. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .hthe Director of Public Prosecutions for Northern Ireland.ithe Financial Conduct Authority.6The Secretary of State may by order designate as permitted persons other persons who exercise functions which he believes are of a public nature.7But an order under subsection (6) must specify the functions in respect of which the designation is made.7AIn relation to persons exercising functions in Northern Ireland, any reference in subsection (6) to the Secretary of State must be read as a reference to the Department of Justice in Northern Ireland.8Information must not be disclosed under this section on behalf of the Commissioners of Inland Revenue or on behalf of the Commissioners of Customs and Excise unless the Commissioners concerned authorise the disclosure.9The power to authorise a disclosure under subsection (8) may be delegated (either generally or for a specified purpose)—ain the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue;bin the case of the Commissioners of Customs and Excise, to a customs officer.10In this section “relevant authority” has the same meaning as in section 435. Further disclosure4371Subsection (2) applies to information obtained under section 436 from the Commissioners of Inland Revenue or from the Commissioners of Customs and Excise or from a person acting on behalf of either of them.2Such information must not be further disclosed except—afor a purpose connected with the exercise of a relevant authority's functions under, or in relation to, Part 5 or 8 , andbwith the consent of the Commissioners concerned.3Consent under subsection (2) may be given—ain relation to a particular disclosure;bin relation to disclosures made in circumstances specified or described in the consent.4The power to consent to further disclosure under subsection (2)(b) may be delegated (either generally or for a specified purpose)—ain the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue;bin the case of the Commissioners of Customs and Excise, to a customs officer.5Subsection (6) applies to information obtained under section 436 from a permitted person other than the Commissioners of Inland Revenue or the Commissioners of Customs and Excise or a person acting on behalf of either of them.6A permitted person who discloses such information to a relevant authority may make the disclosure subject to such conditions as to further disclosure by the authority as the permitted person thinks appropriate; and the information must not be further disclosed in contravention of the conditions.7In this section “relevant authority” has the same meaning as in section 435. Disclosure of information by <Substitution ChangeId="key-9741e4a72a70e9c898b469862e11d1d1-1487062401064" CommentaryRef="key-9741e4a72a70e9c898b469862e11d1d1">certain </Substitution><Substitution ChangeId="key-9741e4a72a70e9c898b469862e11d1d1-1487062401064" CommentaryRef="key-9741e4a72a70e9c898b469862e11d1d1"><Addition ChangeId="key-0ba34fde940cae61f4d89049362e8ab3-1535908140078" CommentaryRef="key-0ba34fde940cae61f4d89049362e8ab3">authorities</Addition></Substitution> 4381Information obtained by or on behalf of a relevant authority in connection with the exercise of any of the authority's functions under, or in relation to, Part 5 or 8 may be disclosed by the authority if the disclosure is for the purposes of any of the following—aany criminal investigation which is being or may be carried out, whether in the United Kingdom or elsewhere;bany criminal proceedings which have been or may be started, whether in the United Kingdom or elsewhere;cthe exercise of the authority's functions under, or in relation to, Part 5 or 8;dthe exercise by the prosecutor of functions under Parts 2, 3 and 4;ethe exercise by the Scottish Ministers of their functions under Part 5 or 8;fthe exercise by a customs officer , an accredited financial investigator , a constable or an SFO officer of his functions under Chapter 3 , 3A , 3B, 3C, 3D, 3E or 3F of Part 5;fathe exercise of any functions of the National Crime Agency or another relevant authority under, or in relation to, Part 5 or 8;gsafeguarding national security;hinvestigations or proceedings outside the United Kingdom which have led or may lead to the making of an external order within the meaning of section 447;ithe exercise of a designated function.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5If a relevant authority makes a disclosure of information for a purpose specified in subsection (1) the authority may make any further disclosure of the information by the person to whom the authority discloses it subject to such conditions as the authority thinks fit.6Such a person must not further disclose the information in contravention of the conditions.7A disclosure under this section is not to be taken to breach any restriction on the disclosure of information (however imposed).8But nothing in this section authorises the making of a disclosure—awhich contravenes the data protection legislation;bwhich is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016.8AThis section does not affect a power to disclose which exists apart from this section.8BThis section applies to information obtained before the coming into force of subsection (10) as well as to information obtained after the coming into force of that subsection.9A designated function is a function which the Secretary of State thinks is a function of a public nature and which he designates by order.10In this section “relevant authority” has the same meaning as in section 435.Scotland Disclosure of information to Lord Advocate and to Scottish Ministers4391Information which is held by or on behalf of a permitted person (whether it was obtained before or after the coming into force of this section) may be disclosed to the Lord Advocate in connection with the exercise of any of his functions under Part 3 or to the Scottish Ministers in connection with the exercise of any of their functions under Part 5 or 8.2A disclosure under this section is not to be taken to breach any restriction on the disclosure of information (however imposed).3But nothing in this section authorises the making of a disclosure—awhich contravenes the data protection legislation;bwhich is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016.4This section does not affect a power to disclose which exists apart from this section.5These are permitted persons—aa constable;b the National Crime Agency but only so far as the information is held by it or on its behalf otherwise than in connection with its functions under this Act;dthe Director of the Serious Fraud Office;ethe Commissioners of Inland Revenue;fthe Commissioners of Customs and Excise;fa. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .gthe Director of Public Prosecutions;hthe Director of Public Prosecutions for Northern Ireland.ithe Financial Conduct Authority.6The Scottish Ministers may by order designate as permitted persons other persons who exercise functions which they believe are of a public nature.7But an order under subsection (6) must specify the functions in respect of which the designation is made.8Information must not be disclosed under this section on behalf of the Commissioners of Inland Revenue or on behalf of the Commissioners of Customs and Excise unless the Commissioners concerned authorise the disclosure.9The power to authorise a disclosure under subsection (8) may be delegated (either generally or for a specified purpose)—ain the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue;bin the case of the Commissioners of Customs and Excise, to a customs officer. Further disclosure4401Subsection (2) applies to information obtained under section 439 from the Commissioners of Inland Revenue or from the Commissioners of Customs and Excise or from a person acting on behalf of either of them.2Such information must not be further disclosed except—afor a purpose connected with the exercise of the functions of the Lord Advocate under Part 3 and of the Scottish Ministers under Part 5, andbwith the consent of the Commissioners concerned.3Consent under subsection (2) may be given—ain relation to a particular disclosure;bin relation to disclosures made in circumstances specified or described in the consent.4The power to consent to further disclosure under subsection (2)(b) may be delegated (either generally or for a specified purpose)—ain the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue;bin the case of the Commissioners of Customs and Excise, to a customs officer.5Subsection (6) applies to information obtained under section 439 from a permitted person other than the Commissioners of Inland Revenue or the Commissioners of Customs and Excise or a person acting on behalf of either of them.6A permitted person who discloses such information to the Lord Advocate or to the Scottish Ministers may make the disclosure subject to such conditions as to further disclosure by the Lord Advocate or by the Scottish Ministers as the permitted person thinks appropriate; and the information must not be further disclosed in contravention of the conditions. Disclosure of information by Lord Advocate and by Scottish Ministers4411Information obtained by or on behalf of the Lord Advocate in connection with the exercise of any of his functions under Chapter 3 , 3A, 3C or 3F of Part 5 may be disclosed to the Scottish Ministers in connection with the exercise of any of their functions under that Part.2Information obtained by or on behalf of the Lord Advocate in connection with the exercise of any of his functions under Part 3 or by or on behalf of the Scottish Ministers in connection with the exercise of any of their functions under Part 5 or 8 may be disclosed by him or by them if the disclosure is for the purposes of any of the following—aany criminal investigation which is being or may be carried out whether in the United Kingdom or elsewhere;bany criminal proceedings which have been or may be started, whether in the United Kingdom or elsewhere;cthe exercise of the functions of the Lord Advocate under Part 3;dthe exercise of the functions of the Scottish Ministers under Part 5 or 8;ethe exercise by the prosecutor of functions under Parts 2, 3 and 4;fathe exercise of the functions of the Director of Public Prosecutions, ... the Director of the Serious Fraud Office or the Director of Public Prosecutions for Northern Ireland functions of a relevant authority, as defined by section 435(4), under, or in relation to, Part 5 or 8;gthe exercise by a constable of his functions under Chapter 3 , 3A , 3B, 3C, 3D, 3E or 3F of Part 5;hsafeguarding national security;iinvestigations or proceedings outside the United Kingdom which have led or may lead to the making of an external order within the meaning of section 447;jthe exercise of a designated function.3If the Lord Advocate makes a disclosure of information for a purpose specified in subsection (2) he may make any further disclosure of the information by the person to whom he discloses it subject to such conditions as he thinks fit.4If the Scottish Ministers make a disclosure of information for a purpose specified in subsection (2) they may make any further disclosure of the information by the person to whom they disclose it subject to such conditions as they think fit.5A person mentioned in subsection (3) or (4) must not further disclose the information in contravention of the conditions.6A disclosure under this section is not to be taken to breach any restriction on the disclosure of information (however imposed).7But nothing in this section authorises the making of a disclosure—awhich contravenes the data protection legislation;bwhich is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016.8This section does not affect a power to disclose which exists apart from this section.9A designated function is a function which the Scottish Ministers think is a function of a public nature and which they designate by order.Overseas purposes Restriction on disclosure for overseas purposes4421Section 18 of the Anti-terrorism, Crime and Security Act 2001 (c. 24) (restrictions on disclosure of information for overseas purposes) applies to a disclosure of information authorised by section 438(1)(a) or (b) or 441(2)(a) or (b).2In the application of section 18 of the Anti-terrorism, Crime and Security Act 2001 by virtue of subsection (1) section 20 of that Act must be ignored and the following subsection is substituted for subsection (2) of section 18 of that Act—2In subsection (1) the reference, in relation to a direction, to a relevant disclosure is a reference to a disclosure which—ais made for a purpose authorised by section 438(1)(a) or (b) or 441(2)(a) or (b) of the Proceeds of Crime Act 2002, andbis of any such information as is described in the direction..<Addition ChangeId="key-769ac48ff476b765dac2237d33bf18ef-1547137748291" CommentaryRef="key-769ac48ff476b765dac2237d33bf18ef">Data protection legislation</Addition>442AIn this Part, “the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act).Part 11Co-operation Enforcement in different parts of the United Kingdom4431Her Majesty may by Order in Council make provision—afor an order made by a court under Part 2 to be enforced in Scotland or Northern Ireland;bfor an order made by a court under Part 3 to be enforced in England and Wales or Northern Ireland;cfor an order made by a court under Part 4 to be enforced in England and Wales or Scotland;cafor an order made by a court under Part 7 in one part of the United Kingdom to be enforced in another part;dfor an order made under Part 8 in one part of the United Kingdom to be enforced in another part;efor a warrant issued under Part 8 in one part of the United Kingdom to be executed in another part.2Her Majesty may by Order in Council make provision—afor a function of a receiver appointed in pursuance of Part 2 to be exercisable in Scotland or Northern Ireland;bfor a function of an administrator appointed in pursuance of Part 3 to be exercisable in England and Wales or Northern Ireland;cfor a function of a receiver appointed in pursuance of Part 4 to be exercisable in England and Wales or Scotland.3An Order under this section may include—aprovision conferring and imposing functions on the prosecutor , the National Crime Agency or its officers and the relevant Director;bprovision about the registration of orders and warrants;cprovision allowing directions to be given in one part of the United Kingdom about the enforcement there of an order made or warrant issued in another part;dprovision about the authentication in one part of the United Kingdom of an order made or warrant issued in another part.4An Order under this section may—aamend an enactment;bapply an enactment (with or without modifications).5In this section “relevant Director” has the meaning given by section 352(5A). External requests and orders4441Her Majesty may by Order in Council—amake provision for a prohibition on dealing with property which is the subject of an external request;bmake provision for the realisation of property for the purpose of giving effect to an external order.2An Order under this section may include provision which (subject to any specified modifications) corresponds to any provision of Part 2, 3 or 4 or Part 5 except Chapter 3.3An Order under this section may include—aprovision about the functions of any of the listed persons in relation to external requests and orders;aaprovision creating offences in relation to external requests and orders which are equivalent to the offences created by section 453B;bprovision about the registration of external orders;cprovision about the authentication of any judgment or order of an overseas court, and of any other document connected with such a judgment or order or any proceedings relating to it;dprovision about evidence (including evidence required to establish whether proceedings have been started or are likely to be started in an overseas court);eprovision to secure that any person affected by the implementation of an external request or the enforcement of an external order has an opportunity to make representations to a court in the part of the United Kingdom where the request is being implemented or the order is being enforced.4For the purposes of subsection (3)(a) “the listed persons” are—athe Secretary of State;bthe Lord Advocate;cthe Scottish Ministers;cathe Department of Justice in Northern Ireland;dthe National Crime Agency;ethe Director of Public Prosecutions;fthe Director of Public Prosecutions for Northern Ireland; and gthe Director of the Serious Fraud Office; ...h. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . External investigations4451Her Majesty may by Order in Council make—aprovision to enable orders equivalent to those under Part 8 to be made, and warrants equivalent to those under Part 8 to be issued, for the purposes of an external investigation;bprovision creating offences in relation to external investigations which are equivalent to offences created by Part 8 and section 453B.2An Order under this section may include—aprovision corresponding to any provision of Part 8 (subject to any specified modifications);bprovision about the functions of the Secretary of State, the Lord Advocate, the Scottish Ministers, the Department of Justice in Northern Ireland, the National Crime Agency or its officers, the Director of Public Prosecutions, the Director of Public Prosecutions for Northern Ireland, ... the Director of the Serious Fraud Office, constables and customs officers;cprovision about evidence (including evidence required to establish whether an investigation is being carried out in a country or territory outside the United Kingdom).3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Addition ChangeId="key-44c3f95b4a15ccfe409665bcf7ad4177-1535985364263" CommentaryRef="key-44c3f95b4a15ccfe409665bcf7ad4177">Sharing of beneficial ownership information</Addition>445A1The relevant Minister must prepare a report about the arrangements in place between—athe government of the United Kingdom, andbthe government of each relevant territory,for the sharing of beneficial ownership information.2The report must include an assessment of the effectiveness of those arrangements, having regard to such international standards as appear to the relevant Minister to be relevant.3The report—amust be prepared before 1 July 2019, andbmust relate to the arrangements in place during the period of 18 months from 1 July 2017 to 31 December 2018.4The relevant Minister must—apublish the report, andblay a copy of it before Parliament.5The reference in subsection (1) to arrangements in place for the sharing of beneficial ownership information between the government of the United Kingdom and the government of a relevant territory is to such arrangements as are set out in an exchange of notes—afor the provision of beneficial ownership information about a person incorporated in a part of the United Kingdom to a law enforcement authority of the relevant territory at the request of the authority, andbfor the provision of beneficial ownership information about a person incorporated in a relevant territory to a law enforcement authority of the United Kingdom at the request of the authority.6In this section—“beneficial ownership information” means information in relation to the beneficial ownership of persons incorporated in a part of the United Kingdom or (as the case may be) in a relevant territory;“exchange of notes” means written documentation signed on behalf of the government of the United Kingdom and the government of a relevant territory setting out details of the agreement reached in respect of the arrangements for the matters mentioned in subsection (5)(a) and (b);“relevant Minister” means the Secretary of State or the Minister for the Cabinet Office;“relevant territory” means any of the Channel Islands, the Isle of Man or any British overseas territory. Rules of court446Rules of court may make such provision as is necessary or expedient to give effect to an Order in Council made under this Part (including provision about the exercise of functions of a judge conferred or imposed by the Order). Interpretation4471An external request is a request by an overseas authority to prohibit dealing with relevant property which is identified in the request.2An external order is an order which—ais made by an overseas court where property is found or believed to have been obtained as a result of or in connection with criminal conduct, andbis for the recovery of specified property or a specified sum of money.3An external investigation is an investigation by an overseas authority into—awhether property has been obtained as a result of or in connection with criminal conduct, ...aathe extent or whereabouts of property obtained as a result of or in connection with criminal conduct, orbwhether a money laundering offence has been committed.4Property is all property wherever situated and includes—amoney;ball forms of property, real or personal, heritable or moveable;cthings in action and other intangible or incorporeal property.5Property is obtained by a person if he obtains an interest in it.6References to an interest, in relation to property other than land, include references to a right (including a right to possession).6AA person who obtains a pecuniary advantage as a result of or in connection with conduct is to be taken to obtain, as a result of or in connection with the conduct, a sum of money equal to the value of the pecuniary advantage.6BReferences to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained both in that connection and some other.7Property is relevant property if there are reasonable grounds to believe that it may be needed to satisfy an external order which has been or which may be made.8Criminal conduct is conduct which—aconstitutes an offence in any part of the United Kingdom, orbwould constitute an offence in any part of the United Kingdom if it occurred there.9A money laundering offence is conduct carried out in a country or territory outside the United Kingdom and which if carried out in the United Kingdom would constitute any of the following offences—aan offence under section 327, 328 or 329;ban attempt, conspiracy or incitement to commit an offence specified in paragraph (a);caiding, abetting, counselling or procuring the commission of an offence specified in paragraph (a).10An overseas court is a court of a country or territory outside the United Kingdom.11An overseas authority is an authority which has responsibility in a country or territory outside the United Kingdom—afor making a request to an authority in another country or territory (including the United Kingdom) to prohibit dealing with relevant property,bfor carrying out an investigation into whether property has been obtained as a result of or in connection with criminal conduct, orcfor carrying out an investigation into whether a money laundering offence has been committed.12This section applies for the purposes of this Part.Part 12Miscellaneous and generalMiscellaneous Tax448Schedule 10 contains provisions about tax. <Substitution ChangeId="key-02c5496ad38dab35f2a8fd0619a50b4d-1510654655718" CommentaryRef="key-02c5496ad38dab35f2a8fd0619a50b4d">NCA</Substitution><Substitution ChangeId="key-02c5496ad38dab35f2a8fd0619a50b4d-1510654655718" CommentaryRef="key-02c5496ad38dab35f2a8fd0619a50b4d"> officers</Substitution>: pseudonyms4491This section applies to a National Crime Agency officer if—ahe is assigned to do anything on behalf of the National Crime Agency for the purposes of this Act, andbit is necessary or expedient for the purpose of doing the thing for the National Crime Agency officer to identify himself by name.2 An authorised person may direct that such a National Crime Agency officer may for that purpose identify himself by means of a pseudonym.3For the purposes of any proceedings or application under this Act a certificate signed by an authorised person which sufficiently identifies the National Crime Agency officer by reference to the pseudonym is conclusive evidence that that National Crime Agency officer is authorised to use the pseudonym.4In any proceedings or application under this Act a National Crime Agency officer in respect of whom a direction under this section is in force must not be asked (and if asked is not required to answer) any question which is likely to reveal his true identity.5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6In this section “authorised person” means an NCA officer authorised by the Director General of the NCA for the purposes of this section.<Addition ChangeId="key-04997a39395158582312a58bd2128d80-1487068361609" CommentaryRef="key-04997a39395158582312a58bd2128d80">Staff of relevant Directors: pseudonyms</Addition>449A1This section applies to a member of the staff of the relevant Director if—athe member is to exercise a function as a member of that staff under, or in relation to, Part 5 or 8; andbit is necessary or expedient for the purpose of exercising that function for the member of staff to identify himself by name.2The relevant Director may direct that such a member of staff may for that purpose identify himself by means of a pseudonym.3For the purposes of any proceedings or application under this Act, a certificate signed by the relevant Director which sufficiently identifies the member of staff by reference to the pseudonym is conclusive evidence that that member of staff is authorised to use the pseudonym.4In any proceedings or application under this Act a member of the staff of the relevant Director in respect of whom a direction under this section is in force must not be asked (and if asked is not required to answer) any question which is likely to reveal his true identity.5The relevant Director may not delegate the exercise of his functions under this section or otherwise authorise another person to exercise those functions on his behalf.6In this section “relevant Director” has the meaning given by section 352(5A). Pseudonyms: Scotland4501This section applies to—aany person named by the Scottish Ministers for the purpose of a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation under Part 8, orbany person authorised by the Scottish Ministers for the purpose of such a civil recovery investigation to receive relevant information under section 391,if it is necessary or expedient for the person to identify himself by name for that purpose.2The Scottish Ministers may direct that such a person may for that purpose identify himself by means of a pseudonym.3For the purposes of any proceedings or application under this Act, a certificate signed by the Scottish Ministers which sufficiently identifies the person by reference to the pseudonym is conclusive evidence that the person is authorised to use the pseudonym.4In any proceedings or application under this Act a person in respect of whom a direction under this section is in force must not be asked (and if asked is not required to answer) any question which is likely to reveal his true identity. <Substitution ChangeId="key-d7b934352eccd45f659d80276a6fe0f5-1485346916334" CommentaryRef="key-d7b934352eccd45f659d80276a6fe0f5">Revenue and Customs prosecutions</Substitution>4511Proceedings for a specified offence may be started by the Director of Public Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs (the Commissioners).2Where proceedings under subsection (1) are instituted by the Commissioners, the proceedings must be brought in the name of an officer of Revenue and Customs.3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4If the Commissioners investigate, or propose to investigate, any matter to help them to decide—awhether there are grounds for believing that a specified offence has been committed, orbwhether a person is to be prosecuted for such an offence,the matter must be treated as an assigned matter within the meaning of the Customs and Excise Management Act 1979 (c. 2).5This section—adoes not prevent any person (including a officer of Revenue and Customs) who has power to arrest, detain or prosecute a person for a specified offence from doing so;bdoes not prevent a court from dealing with a person brought before it following his arrest by a officer of Revenue and Customs for a specified offence, even if the proceedings were not started by an order under subsection (1).6The following are specified offences—aan offence under Part 7;ban offence under section 342;can attempt, conspiracy or incitement to commit an offence specified in paragraph (a) or (b);daiding, abetting, counselling or procuring the commission of an offence specified in paragraph (a) or (b).7This section does not apply to proceedings on indictment in Scotland. Crown servants4521The Secretary of State may by regulations provide that any of the following provisions apply to persons in the public service of the Crown.2The provisions are—athe provisions of Part 7;bsection 342.3In relation to Northern Ireland, the power to make regulations under subsection (1) is exercisable by the Department of Justice in Northern Ireland (and not by the Secretary of State) in relation to persons in the public service of the Crown in right of Her Majesty’s Government in Northern Ireland. References to financial investigators4531The Secretary of State may by order provide that a specified reference in this Act to an accredited financial investigator is a reference to such an investigator who falls within a specified description.1AThe Welsh Ministers may by order provide that a specified reference in this Act to an accredited financial investigator includes a reference to a person exercising a function of the Welsh Revenue Authority who falls within a specified description. 2A description may , in particular, be framed by reference to a grade designated by a specified person or by reference to particular types of training undertaken.<Addition ChangeId="key-6083f1ffe2fc0cec592dc6f722908397-1488368108971" CommentaryRef="key-6083f1ffe2fc0cec592dc6f722908397">Certain offences in relation to financial investigators</Addition>453A1A person commits an offence if he assaults an accredited financial investigator who is acting in the exercise of a relevant power.2A person commits an offence if he resists or wilfully obstructs an accredited financial investigator who is acting in the exercise of a relevant power.3A person guilty of an offence under subsection (1) is liable on summary conviction—ato imprisonment for a term not exceeding 51 weeks; orbto a fine not exceeding level 5 on the standard scale;or to both.4A person guilty of an offence under subsection (2) is liable on summary conviction—ato imprisonment for a term not exceeding 51 weeks; orbto a fine not exceeding level 3 on the standard scale;or to both.5In this section “relevant power” means a power exercisable under—asections 47C to 47F or 195C to 195F (powers to seize and search for realisable property);bsection 289 (powers to search for cash);csection 294 (powers to seize cash);dsection 295(1) (power to detain seized cash); dasection 303C (powers to search for a listed asset);dbsection 303J (powers to seize property);dcsection 303K (powers to detain seized property); ddsection 303Z21 (powers to search for cryptoasset-related items);desection 303Z26 (powers to seize cryptoasset-related items);dfsection 303Z27 (powers to detain cryptoasset-related items); orea search and seizure warrant issued under section 352.6In the application of this section to England and Wales in relation to an offence committed before the commencement of section 281(5) of the Criminal Justice Act 2003 (c. 44) (alteration of penalties for summary offences), and in the application of this section to Northern Ireland—athe reference to 51 weeks in subsection (3)(a) is to be read as a reference to 6 months; andbthe reference to 51 weeks in subsection (4)(a) is to be read as a reference to 1 month.<Addition ChangeId="key-90fb8b236ca94e6524874e8c93641500-1535986538957" CommentaryRef="key-7a1ccd0602b5b0533199bb677dfb8505" Extent="E.W.N.I">Certain offences in relation to SFO officers</Addition>453B1A person commits an offence if the person assaults an SFO officer who is acting in the exercise of a relevant power.2A person commits an offence if the person resists or wilfully obstructs an SFO officer who is acting in the exercise of a relevant power.3A person guilty of an offence under subsection (1) is liable—aon summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, or to a fine, or to both;bon summary conviction in Northern Ireland, to imprisonment for a term not exceeding 6 months, or to a fine not exceeding level 5 on the standard scale, or to both.4A person guilty of an offence under subsection (2) is liable—aon summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, or to a fine not exceeding level 3 on the standard scale, or to both;bon summary conviction in Northern Ireland, to imprisonment for a term not exceeding 1 month, or to a fine not exceeding level 3 on the standard scale, or to both.5In this section “relevant power” means a power exercisable under any of the following—asections 47C to 47F or 195C to 195F (powers to seize and search for realisable property);bsection 289 (powers to search for cash);csection 294 (power to seize cash);dsection 295(1) (power to detain seized cash);esection 303C (powers to search for a listed asset);fsection 303J (powers to seize property);gsection 303K (powers to detain seized property);gasection 303Z21 (powers to search for cryptoasset-related items);gbsection 303Z26 (powers to seize cryptoasset-related items);gcsection 303Z27 (powers to detain cryptoasset-related items);ha search and seizure warrant issued under section 352.6In relation to an offence committed before the coming into force of section 281(5) of the Criminal Justice Act 2003 (alteration of penalties for certain summary offences: England and Wales)—athe reference in subsection (3)(a) to 51 weeks is to be read as a reference to 6 months;bthe reference in subsection (4)(a) to 51 weeks is to be read as a reference to 1 month.<Addition ChangeId="key-f8a9e61f87b0b8ed7e4a576a43b30178-1535987225810" CommentaryRef="key-3114ab9f8497967f158b430b68341a80">Obstruction offence in relation to immigration officers</Addition>453C1A person commits an offence if the person resists or wilfully obstructs an immigration officer who is acting in the exercise of a relevant power.2A person guilty of an offence under this section is liable—aon summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, to a fine not exceeding level 3 on the standard scale, or to both;bon summary conviction in Scotland, to imprisonment for a term not exceeding 12 months, to a fine not exceeding level 3 on the standard scale, or to both;con summary conviction in Northern Ireland, to imprisonment for a term not exceeding 1 month, to a fine not exceeding level 3 on the standard scale, or to both.3In this section “relevant power” means a power exercisable under—asections 47C to 47F, 127C to 127F or 195C to 195F (powers to seize and search for realisable property);bsection 289 as applied by section 24 of the UK Borders Act 2007 (powers to search for cash);csection 294 as so applied (powers to seize cash);dsection 295(1) as so applied (power to detain seized cash);esection 303C as so applied (powers to search for a listed asset);fsection 303J as so applied (powers to seize property);gsection 303K as so applied (powers to detain seized property);gasection 303Z21 (powers to search for cryptoasset-related items) as applied by section 24 of the UK Borders Act 2007 (exercise of civil recovery powers by immigration officers);gbsection 303Z26 as so applied (powers to seize cryptoasset-related items);gcsection 303Z27 as so applied (powers to detain cryptoasset-related items);ha search and seizure warrant issued under section 352; oria search and seizure warrant issued under section 387.4The power conferred by subsection (5) of section 28A of the Immigration Act 1971 (arrest without warrant) applies in relation to an offence under this section as it applies in relation to an offence under section 26(1)(g) of that Act (and subsections (6) to (9), (10) and (11) of section 28A of that Act apply accordingly).5In relation to an offence committed before the coming into force of section 281(5) of the Criminal Justice Act 2003 (alteration of penalties for certain summary offences: England and Wales) the reference in subsection (2)(a) to 51 weeks is to be read as a reference to 1 month. Customs officers454For the purposes of this Act a customs officer is a person commissioned by the Commissioners of Customs and Excise under section 6(3) of the Customs and Excise Management Act 1979 (c. 2).<Addition ChangeId="key-b734a87e51401ff12a615adb275515fc-1535987650303" CommentaryRef="key-b12c40763e781e9e6879995eaba039de">Serious Fraud Office</Addition>454AFor the purposes of this Act “SFO officer” means a member of staff of the Serious Fraud Office. Enactment455In this Act (except in section 460(1)) a reference to an enactment includes a reference to—aan Act of the Scottish Parliament;bNorthern Ireland legislation.General Amendments456Schedule 11 contains miscellaneous and consequential amendments. Repeals and revocations457 Schedule 12 contains repeals and revocations. Commencement4581The preceding provisions of this Act (except the provisions specified in subsection (3) or (4) ) come into force in accordance with provision made by the Secretary of State by order.2But no order may be made by the Secretary of State which includes provision for the commencement of Part 5, 8 or 10 unless the Secretary of State has consulted the Scottish Ministers.3The following provisions come into force in accordance with provision made by the Scottish Ministers by order after consultation with the Secretary of State—aPart 3;bthis Part, to the extent that it relates to Part 3.4Any provision of this Act which provides for the repeal of any provision of the Proceeds of Crime (Northern Ireland) Order 1996 comes into force in accordance with provision made by the Department of Justice in Northern Ireland by order. Orders and regulations4591References in this section to subordinate legislation are to—aany Order in Council under this Act;bany order under this Act (other than one falling to be made by a court);cany regulations under this Act.2Subordinate legislation—amay make different provision for different purposes;bmay include supplementary, incidental, saving or transitional provisions.3Any power to make subordinate legislation is exercisable by statutory instrument (other than—athe power of the Advocate General for Northern Ireland to make an order under section 377A(5), andbany power of the Department of Justice in Northern Ireland to make subordinate legislation,which are exercisable by statutory rule for the purposes of the Statutory Rules (Northern Ireland) Order 1979 (S.I. 1979/1573 (N.I.12))).3ASubsection (3) does not apply to the power of the Scottish Ministers to make an order under section 118(2B) or regulations under section 131ZA(7).4A statutory instrument is subject to annulment in pursuance of a resolution of either House of Parliament if it contains subordinate legislation other than—aan order under section 35(2C), 41(5A), 41A(5), 47S(4), 67(7A), 75(7) or (8), 190A(5), 195S(4), ... 282, 292(4), 302(7B), 309,339A(7), 364(4), 377(4) , 377A(5) , 436(6), 438(9) or 458;azzaregulations under—isection 67ZB(5) or 84A(5);iisection 131ZC(5) or 150A(5);iiisection 251ZB(5) or 232A(5);azaregulations under section 303B(2), 303G(5), 303W(10), 303Y(2), 303Z8(2) , 303Z18(10), 303Z20(2), 303Z35(4), 303Z42(7), 303Z52(10) or 303Z64(10);azaaregulations under section 327(2E)(a), 328(7)(a) or 329(2E)(a);azabregulations under section 339ZL(5);azbregulations under section 340(14)(c) or (14A)(b),aaan order made by the Welsh Ministers under section 453(1A);bsubordinate legislation made by the Scottish Ministers;can Order in Council made under section 443 which makes provision only in relation to Scotland.4AA statutory instrument containing an order under section 453(1A) is subject to annulment in pursuance of a resolution of the National Assembly for Wales.5A statutory instrument is subject to annulment in pursuance of a resolution of the Scottish Parliament if it contains—asubordinate legislation made by the Scottish Ministers other than regulations under section 131ZA(7) or an order under section 118(2B), 142(6) or (7), 293(4), 303H(4), 398(4), 410(4), 439(6), 441(9) or 458;ban Order in Council made under section 443 which makes provision only in relation to Scotland.6No order may be made—aby the Secretary of State under section 35(2C), 41(5A), 41A(5), 47S(4), 67(7A), 75(7) or (8), 190A(5), 195S(4), ... 282, 292(4), 302(7B), 309,339A(7), 364(4), 377(4), 436(6) or 438(9) unless a draft of the order has been laid before Parliament and approved by a resolution of each House;aaby the Attorney General or the Advocate General for Northern Ireland under section 377A(5) unless a draft of the order has been laid before Parliament and approved by a resolution of each House;bby the Scottish Ministers under section 118(2B), 142(6) or (7), 293(4), 303H(4), 398(4), 410(4), 439(6) or 441(9) unless a draft of the order has been laid before and approved by a resolution of the Scottish Parliament.6ZANo regulations may be made by the Scottish Ministers under section 131ZA(7) unless a draft of the regulations has been laid before and approved by a resolution of the Scottish Parliament.6ZAANo regulations may be made by the Secretary of State under any of the following provisions unless a draft of the regulations has been laid before Parliament and approved by a resolution of each House--asection 67ZB(5) or 84A(5);bsection 131ZC(5) or 150A(5);csection 251ZB(5) or 232A(5).6ZBNo regulations may be made by the Secretary of State under section 303B(2), 303G(5), 303W(10), 303Y(2), 303Z8(2) , 303Z18(10), 303Z20(2), 303Z35(4), 303Z42(7), 303Z52(10) or 303Z64(10) unless a draft of the regulations has been laid before Parliament and approved by a resolution of each House.6ZBANo regulations may be made by the Secretary of State under section 327(2E)(a), 328(7)(a) or 329(2E)(a) unless a draft of the regulations has been laid before Parliament and approved by a resolution of each House.6ZBBNo regulations may be made by the Secretary of State under section 339ZL(5) unless a draft of the regulations has been laid before Parliament and approved by a resolution of each House.6ZCNo regulations may be made by the Treasury or the Secretary of State under section 340(14)(c) or (14A)(b) unless a draft of the regulations has been laid before Parliament and approved by a resolution of each House.6AIf a draft of an order under section 302(7B) or of regulations under section 303W(10) , 303Z18(10), 303Z52(10) or 303Z64(10) or of regulations under section 340(14)(c) or (14A)(b) would, apart from this subsection, be treated as a hybrid instrument for the purposes of the standing orders of either House of Parliament, it shall proceed in that House as if it were not a hybrid instrument.7The Scottish Ministers must lay before the Scottish Parliament a copy of every statutory instrument containing an Order in Council made under section 444 or 445.7ASubordinate legislation made by the Department of Justice in Northern Ireland is subject to negative resolution (within the meaning of section 41(6) of the Interpretation Act (Northern Ireland) 1954) other than an order under section 185(2B), 195T(5), 215(7A), 223(7) or (8), 282, 293A(4), 302(7B), 303I(4), 377ZA(4), 436(6) or 458 or regulations under section 303W(10) or 303Z18(10) .7BNo order shall be made by the Department of Justice under section 185(2B), 195T(5), 215(7A), 223(7) or (8), 282, 293A(4), 302(7B), 303I(4), 377ZA(4) or 436(6) unless a draft of it has been laid before, and approved by a resolution of, the Northern Ireland Assembly.7BANo regulations may be made by the Department of Justice under section 303W(10) or 303Z18(10) unless a draft of the regulations has been laid before, and approved by a resolution of, the Northern Ireland Assembly.7CThe Department of Justice must lay before the Northern Ireland Assembly a copy of every statutory instrument containing an Order in Council under section 444 or 445.7DSection 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsections (7B) , (7BA) and (7C) in relation to the laying of a draft or copy as it applies in relation to the laying of a statutory document under an enactment.8In this section references to the Advocate General for Northern Ireland are to be read, before the coming into force of section 27(1) of the Justice (Northern Ireland) Act 2002 (c. 26), as references to the Attorney General for Northern Ireland. Finance4601The following are to be paid out of money provided by Parliament—aany expenditure incurred by any Minister of the Crown under this Act;bany increase attributable to this Act in the sums payable out of money so provided under any other enactment.2Any sums received by the Secretary of State in consequence of this Act are to be paid into the Consolidated Fund.3Subject to anything in this Act—aany sums received by the Director of Public Prosecutions ... or the Director of the Serious Fraud Office in consequence of this Act are to be paid into the Consolidated Fund; andbany sums received by the Director of Public Prosecutions for Northern Ireland in consequence of this Act are to be paid to the Department of Justice in Northern Ireland, andcany sums received by the Financial Conduct Authority in consequence of this Act are to be paid into the Consolidated Fund. Extent4611Part 2 extends to England and Wales only.2In Part 8, Chapter 2 extends to England and Wales and Northern Ireland only.3These provisions extend to Scotland only—aPart 3;bin Part 8, Chapter 3.4Part 4 extends to Northern Ireland only.5The amendments in Schedule 11 have the same extent as the provisions amended.6The repeals and revocations in Schedule 12 have the same extent as the provisions repealed or revoked. Short title462This Act may be cited as the Proceeds of Crime Act 2002.S. 270(4)(5) in force (30.12.2002) by S.I. 2002/3015, art. 2, Sch. S. 456 in force at 30.12.2002 for specified purposes by S.I. 2002/3015, art. 2, Sch. S. 457 in force at 30.12.2002 for specified purposes by S.I. 2002/3015, art. 2, Sch.S. 89 in force for certain purposes at 30.12.2002 by S.I. 2002/3015, art. 2, Sch.S. 90 in force for certain purposes (30.12.2002) by S.I. 2002/3015, art. 2, Sch.S. 248(2)(a) repealed (prosp.) by Proceeds of Crime Act 2002 (c. 29), ss. 457, 458(1), Sch. 12S. 248(4) repealed (prosp.) by Proceeds of Crime Act 2002 (c. 29), ss. 457, 458(1), Sch 12Words in s. 285(1) substituted (30.12.2002) by Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17), ss. 61, 64(2), Sch. 3 Pt. 1 {para. 29(1)(a)} (with s. 59)Words in s. 285(2) substituted (30.12.2002) by Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17), ss. 61, 64(2), Sch. 3 Pt. 1 {para. 29(1)(b)} (with s. 59)Words in s. 285(7)(b) substituted (30.12.2002) by Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17), ss. 61, 64(2), Sch. 3 Pt. 1 {para 29(1)(a)} (with s. 59)S. 458(1) power partly exercised: 30.12.2002 appointed for specified provisions and certain purposes by {S.I. 2002/3015}, art. 2; 30.12.2002 appointed for specified provisions and certain purposes by {S.I. 2002/3145}, art. 2; 13.1.2003 appointed for specified provisions by {S.I. 2002/3055}, art. 2Words in s. 23(1)(b) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 8(1), 88(1); S.I. 2015/820, reg. 3(e)S. 198 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 352(5)(c) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 12(2)(b)S. 308(4A) inserted (N.I.) (14.1.2015) by Human Trafficking and Exploitation (Criminal Justice and Support for Victims) Act (Northern Ireland) 2015 (c. 2), s. 28(2), Sch. 4 para. 17Words in s. 355(2) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 66(2)(b) (with arts. 28-31)S. 72 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 336(2)(a) substituted (1.4.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 4 para. 173; S.I. 2006/378, art. 4(1), Sch. para. 10S. 444(3)(aa) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 24(2), 58(1)(6); S.I. 2018/78, reg. 3(i); S.I. 2021/724, reg. 2(1)(l)Words in s. 63(1) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 30(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 353(7ZA) inserted (1.6.2015 for E.W., 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 7(4); S.I. 2015/964, art. 2(d) (with art. 3); S.I. 2017/4, art. 2 (with art. 3)S. 134 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 430(5)(a) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 92(3)(a); S.I. 2015/983, arts. 2(2)(e), 3(cc)Word in s. 230(f) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 7(a); S.I. 2005/3136, art. 3(c)S. 71 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 453A(5)(a) substituted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 94; S.I. 2015/983, arts. 2(2)(e), 3(ee); S.I. 2016/147, art. 3(i)Words in s. 16(1) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 5(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 416(1) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 76(2); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Word in s. 69(1)(a) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 67; S.I. 2015/983, arts. 2(2)(e), 3(n)S. 362Q applied by S.I. 2014/1893, art. 34O (as inserted (E.W.) (12.11.2018) by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2018 (S.I. 2018/1078), arts. 1(2), 20)S. 353(2)(d) inserted (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 11(a) (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18Words in s. 396A(5) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 46(5)(a), 69(1); S.I. 2022/519, regs. 1(3), 2S. 128(6)(d) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 27(2)Words in s. 436(1) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 78(3)(c) (with Sch. 5 para. 78(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 353(10)(a) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 48 para. 13(2)(a)S. 342 applied (24.2.2003) by Proceeds of Crime Act 2002 (Crown Servants) Regulations 2003 (S.I. 2003/173), regs. 1, 3Words in s. 297F(4) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 29 (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)Words in s. 432(1)(b) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 23; S.I. 2005/3136, art. 3(c)Words in s. 449 title substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 151(2); S.I. 2013/1682, art. 3(v)Ss. 297A-297G and cross-heading inserted (22.11.2014 for the insertion of s. 297A(3)-(5) for specified purposes, 1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 65(1), 116(1) (with s. 65(4)); S.I. 2014/3101, art. 3; S.I. 2015/983, art. 2(2)(c); S.I. 2016/147, art. 3(e)S. 352(5)(d) added (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 10(b) (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18S. 383 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 378(4)(d) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), ss. 55(5)(d), 61(2) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(f)Words in s. 436(3)(a) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 81 (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)S. 346 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 378(6A) inserted (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 18 (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18Words in s. 275(3) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 54 (with arts. 28-31)S. 182 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Word in s. 459(6)(a) inserted (20.3.2015) by Crime and Courts Act 2013 (c. 22), ss. 46(7)(b), 61(2); S.I. 2015/813, art. 2(a)(iii)S. 51 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 294(1)(2) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 6(2)S. 59 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 352(5)(c) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 80(1)(b), 94(1); S.I. 2008/755, art. 17(1)(g)S. 449A inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 118; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Word in s. 41(3) inserted (1.6.2015) by Crime and Courts Act 2013 (c. 22), ss. 46(3)(a), 61(2); S.I. 2015/813, art. 3(b)Word in s. 311(3)(f) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(6)(a)(ii)Words in s. 39(5) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 194(3) (with Sch. 27); S.I. 2020/1236, reg. 2 and words in s. 39(5) substituted (1.12.2020 immediately before the consolidation date (see 2020 c. 9, ss. 3, 5(2)(3) and 2020 c. 17, ss. 2, 416)) by Sentencing (Pre-consolidation Amendments) Act 2020 (c. 9), s. 5(2)(3), Sch. 2 para. 121(b)(ii); S.I. 2012/1236, reg. 2S. 195M(3)(aa) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 27 (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)Words in s. 47G(3)(c) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 21; S.I. 2018/78, reg. 5(1)(e)S. 446 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 356(12) repealed (1.6.2015 for E.W., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 66(7)(d), 116(1), Sch. 8 Pt. 5; S.I. 2015/983, art. 2(2)(a)(g) (with art. 5); S.I. 2016/147, art. 3(f)(l) (with art. 5)Words in s. 175(3) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 49 (with arts. 28-31)Ss. 339ZB-339ZG inserted (27.4.2017 for specified purposes, 31.10.2017 for specified purposes) by Criminal Finances Act 2017 (c. 22), ss. 11, 58(1)(6); S.I. 2017/991, reg. 2(b); S.I. 2017/1028, reg. 2(a)Words in s. 67(5) substituted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 26(5), 58(1)(6); S.I. 2018/78, reg. 3(k)S. 21 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 220 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 85(9) inserted (1.10.2007) by Criminal Justice Act 2003 (c. 44), s. 336(3)(4), Sch. 36 para. 15(3); S.I. 2007/2874, art. 2(1)(4)S. 178 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch. (with arts. 4(3), 10-13)Words in s. 421(2)(c) substituted (1.3.2016) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 83(2)(c); S.I. 2016/147, art. 3(i)Words in s. 66(1) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(3); S.I. 2009/1604, art. 2(d)S. 188 excluded (3.12.2014) by The Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 (S.I. 2014/3141), reg. 1(b), Sch. 2 para. 11(6)S. 64 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 346(2A) inserted (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 7(b) (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18S. 19(7)(e) inserted (15.10.2013 for E., 5.11.2013 for W.) by Prevention of Social Housing Fraud Act 2013 (c. 3), s. 12, Sch. para. 17(2); S.I. 2013/2622, art. 2; S.I. 2013/2861, art. 2S. 362A(2A) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(3), 69(1); S.I. 2022/519, regs. 1(3), 2Words in s. 85(1)(aa) substituted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), s. 95(1), Sch. 11 para. 18(2)(a); S.I. 2015/778, art. 3, Sch. 1 para. 77S. 348(1)-(4) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 14(6)Words in s. 438(1) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 134(3)(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 127B(2)(b) omitted (26.10.2023 for specified purposes) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 20(a)Words in s. 443(3)(a) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 137(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Word in s. 422(2)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 74(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 252(4A)(b) substituted (N.I.) (1.4.2015) by Legal Aid and Coroners‘ Courts Act (Northern Ireland) 2014 (c. 11), s. 12(1), Sch. 2 para. 4 (with ss. 2(3), 9, Sch. 1 para. 3(3)); S.R. 2015/193, art. 2(e)S. 340(14)(c) and word inserted (29.6.2021) by Financial Services Act 2021 (c. 22), ss. 32(6)(a)(ii), 49(2)(b)S. 362D(7)(a) omitted (15.5.2022) by virtue of Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(9)(b)(i), 69(1); S.I. 2022/519, regs. 1(3), 2S. 333D(1)(aa)(ab) inserted (27.4.2017 for specified purposes, 31.10.2017 for specified purposes, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 37(2)(b); S.I. 2017/991, reg. 2(r) (with reg. 1(4)); S.I. 2021/724, reg. 4(h)S. 345(4) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 3(3)(4), 13(3)(4), 23(3)(4), 24(3)S. 330(7B) inserted (21.2.2006) by Proceeds of Crime Act 2002 and Money Laundering Regulations 2003 (Amendment) Order 2006 (S.I. 2006/308), arts. 1, 2(4)Words in s. 325(2) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 128(1)(a); S.I. 2013/1682, art. 3(v)Words in s. 195S title inserted (22.11.2014 for specified purposes, 1.3.2016 in so far as not already in force) by 2009 c. 26, s. 57(2) (as amended by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 18(2)(i) (with arts. 24-28); S.I. 2014/3101, art. 3; S.I. 2016/147, art. 3(b))S. 189 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 378(4)(a) modified (E.W.) (1.4.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 (S.I. 2018/196), arts. 1(2), 3, Sch. para. 8Words in s. 316(1) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 22(3); S.I. 2005/3136, art. 3(c)Words in s. 240(1)(b) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 28(b); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(g)S. 256 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Pt. 4 applied (20.12.2023) by National Security Act 2023 (c. 32), s. 100(1), Sch. 6 para. 8(5) (with s. 97); S.I. 2023/1272, reg. 2(a)S. 362(6) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 7(4)(b), 58(1)(6); S.I. 2018/78, reg. 3(b); S.I. 2021/724, reg. 2(1)(b)Words in s. 6(2)(b) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 181 (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2Words in s. 459(6)(a) omitted (12.4.2010) by virtue of The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 74(3) (with arts. 28-31)Words in s. 396A(5) substituted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 46(5)(b), 69(1); S.I. 2022/519, regs. 1(3), 2S. 82(3)(d)-(f) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 34(2)(c), 58(1)(6); S.I. 2018/78, reg. 3(s)Words in s. 441(7)(a) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 84 (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)Word in s. 2A(3)(b) omitted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 18(3)(a); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(e)S. 303Z7(2)(c) omitted (E.W.S.) (31.12.2020) by virtue of The Law Enforcement and Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/742), regs. 1, 107(5)(a); 2020 c. 1, Sch. 5 para. 1(1)S. 377(1)(g) inserted (27.4.2017 for specified purposes, 31.10.2017 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 58(2); S.I. 2017/991, reg. 2(t); S.I. 2021/724, reg. 4(i)Words in s. 212(1)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 64(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 357(3)(a) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 108(4); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 362Q applied by S.I. 2013/2605, art. 21O (as inserted (E.W.) (12.11.2018) by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2018 (S.I. 2018/1078), arts. 1(2), 8)Words in s. 289(1C) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 11(4)(b); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)Words in s. 369(7) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 14(3)Words in s. 420(4) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(7)(b)(ii)S. 322 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 45 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 295(2)(a) substituted (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 64(1), 116(1) (with s. 64(2); S.I. 2009/3096, art. 3(i)S. 376 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 113, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 330(3A)-(6) substituted for s. 330(4)-(6) (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 104(3), 178(8); S.I. 2005/1521, art. 3(1)(c) (with art. 3(4))Ss. 336A-336D inserted (27.4.2017 for specified purposes, 31.10.2017 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 10(4), 58(1)(6); S.I. 2017/991, reg. 2(a) (with reg. 3(1)); S.I. 2021/724, reg. 2(1)(c)Words in s. 364(2)(e) inserted (N.I.) (20.8.2005) by The Criminal Justice (Northern Ireland) Order 2005 (S.I. 2005/1965), arts. 1(4), 14(3)(b)S. 151 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 398(5)(aa) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 107(3)(a), 178(7)(a); S.I. 2005/1521, art. 2(1)(e)Words in s. 282B(2)(a) inserted (retrospective to 20.3.2015) by The Crime and Courts Act 2013 (National Crime Agency and Proceeds of Crime) (Northern Ireland) Order 2015 (S.I. 2015/798), arts. 1(2), 8(3)(b)Words in s. 438(1)(f) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 80(3)(d)(ii) (with Sch. 5 para. 80(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 352(5)(b) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 105(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 200 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 57, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Word in s. 438 heading substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 80(2) (with Sch. 5 para. 80(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 316(8A) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 91(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 426(5)(c) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 78(3)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 372 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 21(5)Words in s. 127A inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), ss. 55(4)(b), 61(2) (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(b)S. 47C(6A) substituted (22.11.2014) for words by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 16(2)(b) (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)Words in s. 443(3) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 148; S.I. 2013/1682, art. 3(v)Words in s. 421(2)(c) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 73(2)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 97(3)(d) inserted (18.6.2009) by Counter-Terrorism Act 2008 (c. 28), s. 100(5), Sch. 3 para. 7(4) (with s. 101(2)); S.I. 2009/1256, art. 2(c)S. 165 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 90 sidenote substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(5); S.I. 2009/1604, art. 2(d)Pt. 5 Ch. 3 applied by 2007 c. 30, s. 24(1) (as substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 21(3), 58(1)(6); S.I. 2018/78, reg. 3(f))S. 7 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 425 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 404(2) omitted (1.6.2015) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 22(2); S.I. 2015/964, art. 2(d) (with art. 3)Words in s. 18(2) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 2(2)(a), 88(1); S.I. 2015/820, reg. 3(a)S. 362(4A)(4AA) substituted for s. 362(4A) (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 7(4)(a), 58(1)(6); S.I. 2018/78, reg. 3(b); S.I. 2021/724, reg. 2(1)(b)Words in s. 428(5)(c) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 80(3)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 340(15) inserted (27.4.2017 for specified purposes, 31.10.2017 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 38; S.I. 2017/991, reg. 2(s)S. 375A(9)(b) and preceding word omitted (31.12.2020) by virtue of The Law Enforcement and Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/742), regs. 1, 107(9); 2020 c. 1, Sch. 5 para. 1(1)S. 160A inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 24, 88(3)(a); S.R. 2015/190, reg. 3(1)(a)Words in s. 21(10) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 25(3); S.I. 2015/820, reg. 3(q)(iii)S. 215(8) substituted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 27(8), 58(3)(6); S.R. 2021/167, reg. 2(a)S. 217(1)(c)(d) inserted (1.3.2016) by Policing and Crime Act 2009 (c. 26), ss. 57(4)(a), 116(1); S.I. 2016/147, art. 3(b) (with art. 4)S. 215(3) omitted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 27(4), 58(3)(6); S.R. 2021/167, reg. 2(a)Word in s. 459(4)(a) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 57(2)(a); S.I. 2015/820, reg. 3(q)(v)Word in s. 191(4) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(3)(b), Sch. 4 para. 51(2); S.R. 2015/190, reg. 3(2)(b)Words in s. 362D(7) substituted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(9)(b)(ii), 69(1); S.I. 2022/519, regs. 1(3), 2S. 82(3)(c) inserted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 22(3)(c); S.I. 2018/78, reg. 5(3)(a)(i)(ii)Words in s. 362A(5) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(5)(a), 69(1); S.I. 2022/519, regs. 1(3), 2S. 41(3)(c) omitted (1.6.2015) by virtue of Crime and Courts Act 2013 (c. 22), ss. 46(3)(b), 61(2); S.I. 2015/813, art. 3(b)Pt. 5 Ch. 4: power to modify conferred (25.4.2013) by Crime and Courts Act 2013 (c. 22), s. 61(11)(f), Sch. 25 para. 7Word in Pt. 5 Ch. 3B heading substituted (27.4.2017 retrospective for E.W.S, 28.6.2021 for N.I.) by Financial Services Act 2021 (c. 22), s. 33(2)(3), Sch. 12 para. 12 (with s. 33(4)); S.I. 2021/739, reg. 2S. 248 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 21(9)(ca) inserted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 187(b) (with Sch. 27); S.I. 2020/1236, reg. 2Words in s. 235(2) repealed (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 76, Sch. 8 Pt. 4; S.I. 2015/983, arts. 2(2)(e), 3(n)S. 154 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 438(10) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 134(6); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 289(1D) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 11(5)(a); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)Words in s. 316(1) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 25Words in s. 206(5)(b) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 59; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 354 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 16(3)Ss. 396T, 396U and cross-heading inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 6, 58(1)(6); S.I. 2018/78, reg. 3(a)Words in s. 352(5)(c) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 47(3)(c); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Words in s. 289(1D) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 11(5)(b); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 448 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 65(1) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 32(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 438(1)(e) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 80(3)(c) (with Sch. 5 para. 80(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 201 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 57, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 352(2)(a) inserted (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 10(a) (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18Words in s. 352(5)(b) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 47(3)(a); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Word in s. 419(1) substituted (6.4.2016) by The Enterprise and Regulatory Reform Act 2013 (Consequential Amendments) (Bankruptcy) and the Small Business, Enterprise and Employment Act 2015 (Consequential Amendments) Regulations 2016 (S.I. 2016/481), reg. 1, Sch. 1 para. 18S. 357(3)(c) and preceding word added (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 13(a) (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18S. 195G(3)(ba) inserted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 31(3), 58(3)(6); S.R. 2021/167, reg. 2(b)Words in s. 353(10)(b) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 138(a); S.I. 2013/1682, art. 3(v)S. 302(9) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 62(2) (with arts. 28-31)S. 20(3) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 9(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 389 excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 16(3)Words in s. 233(6) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(8); S.I. 2009/1604, art. 2(d)Words in s. 437(6) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 79(3)(b); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 336(3)(a) substituted (1.4.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 4 para. 173; S.I. 2006/378, art. 4(1), Sch. para. 10S. 212 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 378(5) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 144(5); S.I. 2013/1682, art. 3(v)S. 67 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Word in s. 378(6A) inserted (1.6.2015 for E.W., 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 27(3)(a); S.I. 2015/964, art. 2(e); S.I. 2017/4, art. 2S. 236 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 369(7) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 53(3)(a); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 425(3) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 87(3); S.I. 2015/983, arts. 2(2)(e), 3(x)S. 303Z1(5B) omitted (28.6.2022) by virtue of Police, Crime, Sentencing and Courts Act 2022 (c. 32), ss. 59(1)(a), 208(5)(h)S. 124 applied (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, 12(2)S. 14(12)(ca) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 21; S.I. 2015/820, reg. 3(q)(iii)Words in s. 127M(2)(b) omitted (26.10.2023 for specified purposes) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 25(2)S. 422(2)(c) and word inserted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 84(2)(b); S.I. 2015/983, arts. 2(2)(e), 3(u); S.I. 2016/147, art. 3(i)Words in s. 150(2)(d) omitted (30.11.2016) by virtue of The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(4)(a)Words in s. 195S(1)(c) inserted (13.2.2015) by The Crime and Courts Act 2013 (Consequential Amendments) Order 2015 (S.I. 2015/230), arts. 1(1), 2(b)Words in s. 65(2) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 32(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 295(4)(a) substituted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 7(3); S.I. 2008/755, art. 17(1)(f)S. 109(6)(7) inserted (S.) (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 32(4), 58(2)(6) (with s. 32(7)); S.S.I. 2017/456, reg. 2(c); S.I. 2018/78, reg. 3(o)S. 302A inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 84(1), 94(1); S.I. 2008/755, art. 17(1)(h)Ss. 396A-396I and cross-heading inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 4, 58(1)(6); S.I. 2018/78, reg. 3(a)Words in s. 429(3)(b) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 81(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 342(3)(bb) inserted (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 3(b) (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18Words in s. 20(12) inserted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 186(3)(b) (with Sch. 27); S.I. 2020/1236, reg. 2Words in s. 292(6) substituted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 5(3); S.I. 2008/755, art. 17(1)(f)S. 357 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 390(1) inserted (18.6.2009) by Serious Crime Act 2007 (c. 27), s. 94(3), Sch. 10 para. 19(3); S.S.I. 2009/224, art. 2(1)(d)(ii)S. 139 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 378(3)(d) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 20(4), 58(1)(6); S.I. 2018/78, reg. 3(f); S.I. 2021/724, reg. 2(1)(i)S. 393 excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 8(1)(2), 18(2)Words in s. 38(4)(a) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 193(3)(a) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2S. 364 modified (31.12.2020) by 2003 c. 32, s. 32(6) (as substituted by European Union (Future Relationship) Act 2020 (c. 29), s. 40(7), Sch. 3 para. 3(2) (with Sch. 3 para. 3(4)); S.I. 2020/1662, reg. 2(dd))Words in s. 28(2)(c) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 9(3), 88(1); S.I. 2015/820, reg. 3(f)Words in s. 298(1) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 65(2), 116(1); S.I. 2015/983, art. 2(2)(c)S. 127C(6B) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 21(3) (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)Words in s. 148(2)(f) substituted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 24(2); S.I. 2018/78, reg. 5(3)(a)(i)(ii)S. 173 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 2B(3) omitted (7.10.2013) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 110(5); S.I. 2013/1682, art. 3(v)S. 406 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 22(5)Pt. 2 applied (20.12.2023) by National Security Act 2023 (c. 32), s. 100(1), Sch. 6 para. 9(5) (with s. 97); S.I. 2023/1272, reg. 2(a)S. 42(2)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 23, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 66 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 347(3) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 23(3), (4)S. 17 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Word in s. 377(5) substituted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 37(3) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(k)Words in s. 59(2) inserted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 144 (with s. 89); S.I. 2014/768, art. 2(1)(b)Words in s. 21(1)(c) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 10, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 72(9)(ba) inserted (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 61(2)(a), 116(1); S.I. 2009/3096, art. 3(g)Words in s. 377 heading inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 114(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 332(4) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 131; S.I. 2013/1682, art. 3(v)Words in s. 40(2)(b) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 11(1), 88(1); S.I. 2015/820, reg. 3(h)S. 348(5) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 3(3)(4), 13(3)(4), 23(3)(4), 24(3)Words in s. 330(6)(b) inserted (21.2.2006) by Proceeds of Crime Act 2002 and Money Laundering Regulations 2003 (Amendment) Order 2006 (S.I. 2006/308), arts. 1, 2(2)S. 459(7BA) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 87(10); S.I. 2018/78, reg. 5(3)(a)(i)(ii)Words in s. 189(2)(b) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 33(1), 88(3)(a); S.R. 2015/190, reg. 3(1)(g)Words in s. 438(8)(a) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 82 (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)S. 339(1A)-(3) substituted for s. 339(2)(3) (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 105(5), 178(8); S.I. 2005/1521, art. 3(1)(c)S. 416(7ZA) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 76(7); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 385 excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 14(7)Words in s. 287(3) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 21; S.I. 2005/3136, art. 3(c)Words in s. 2C(3A) inserted (27.4.2017 for specified purposes, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 19(3); S.I. 2021/724, reg. 4(e)Words in s. 31(2) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 16(4), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 120(6A)-(6C) inserted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 20(2), 88(2)(a); S.S.I. 2016/11, reg. 2(e)S. 335(6A) inserted (27.4.2017 for specified purposes, 31.10.2017 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 10(2), 58(1)(6); S.I. 2017/991, reg. 2(a) (with reg. 3(1)); S.I. 2021/724, reg. 2(1)(c)Words in s. 20(12) inserted (15.10.2013 for E., 5.11.2013 for W.) by Prevention of Social Housing Fraud Act 2013 (c. 3), s. 12, Sch. para. 18(3); S.I. 2013/2622, art. 2; S.I. 2013/2861, art. 2Word in s. 289(1) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 2(2)(b); S.I. 2008/755, art. 17(1)(f)S. 384 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 316(8B): power to modify conferred (25.4.2013) by Crime and Courts Act 2013 (c. 22), s. 61(11)(f), Sch. 25 para. 4(2)(f)Words in s. 412 substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 72; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 155 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 342(1) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 10 para. 2; S.I. 2008/755, art. 17(1)(d)(ii)S. 203(7)-(10) substituted for s. 203(7) (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 51(3), 116(1); S.I. 2009/3096, art. 3(f)Words in s. 341(3)(d) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 39(2)(b); S.I. 2018/78, reg. 5(3)(b)(i)(ii); S.I. 2021/724, reg. 4(i)S. 294 restricted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 2 para. 13; S.I. 2005/1126, art. 2(2)(d)S. 194 repealed (1.3.2016) by Policing and Crime Act 2009 (c. 26), ss. 57(3), 116(1), Sch. 8 Pt. 4; S.I. 2016/147, art. 3(b)(k) (with art. 4)S. 47A(1)(c) modified (1.4.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 (S.I. 2018/196), arts. 1(2), 3, Sch. para. 2S. 16(6A)(6B) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 2(1), 88(1); S.I. 2015/820, reg. 3(a)Words in s. 172(2)(c) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 45(b), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 378(3F)(c) modified by S.I. 2018/196, Sch. para. 13B (as inserted (E.W.) (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(3)(b))S. 139(9)(aa) inserted (1.4.2013) by The Police and Fire Reform (Scotland) Act 2012 (Consequential Modifications and Savings) Order 2013 (S.S.I. 2013/119), art. 1, sch. 1 para. 19(2)(b)S. 373 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 409 modified (31.7.2017) by The Criminal Justice (European Investigation Order) Regulations 2017 (S.I. 2017/730), regs. 1(1), 39(10), 44(9)(b), 45(8) (with reg. 3)Words in s. 170(4)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 43(3)(b), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 311(4) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 34(3); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(g)Pt. 8 Ch. 2: power to modify conferred (20.3.2015) by Crime and Courts Act 2013 (c. 22), ss. 47, 61(2); S.I. 2015/813, art. 2(b)Word in s. 459(4)(a) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 103(7), 178(8); S.I. 2005/1521, art. 3(1)(c)S. 127L(4)(5) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 24Words in s. 24(1)(b) substituted (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 8 para. 406(a); S.I. 2005/910, art. 3(y)Words in s. 215(5A) inserted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 27(6), 58(3)(6); S.R. 2021/167, reg. 2(a)Words in s. 424(2)(a) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 86(2)(a); S.I. 2015/983, arts. 2(2)(e), 3(w)Words in s. 14(12)(c) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 183(a) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2S. 415 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 430(5)(a) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 82(3)(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 342(1) inserted (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 3(a) (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18S. 404(3)(b) and word omitted (1.6.2015) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 22(3)(b); S.I. 2015/964, art. 2(d) (with art. 3)S. 392 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 396B(7)(a)(i)(ii) substituted for words (31.12.2020) by The Law Enforcement and Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/742), regs. 1, 107(10); 2020 c. 1, Sch. 5 para. 1(1)Word in s. 444(4)(f) inserted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 32(a)Words in s. 289(1) substituted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 2(2)(a); S.I. 2008/755, art. 17(1)(f)Words in s. 352(5A)(a) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 26S. 459(4)(azab) inserted (26.10.2023) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(13)(a), 219(2)(h)Words in s. 215(7) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 50 (with arts. 28-31)Word in s. 330(9A)(a) omitted (26.12.2007) by virtue of Terrorism Act 2000 and Proceeds of Crime Act 2002 (Amendment) Regulations 2007 (S.I. 2007/3398), reg. 1(2), Sch. 2 para. 2S. 459(3A) inserted (S.) (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 19(2)(a), 88(2)(a); S.S.I. 2016/11, reg. 2(d) (with reg. 3)Words in s. 438(1)(fa) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 29S. 152 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Word in s. 427(3)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 79(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 447(9)(b) modified (E.W.N.I.) (1.10.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 6 para. 44(c) (with Sch. 13 para. 5); S.I. 2008/2504, art. 2(a)Words in s. 397(1A) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 68; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 378(6A)(b) inserted (1.6.2015 for E.W., 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 27(3)(b); S.I. 2015/964, art. 2(e); S.I. 2017/4, art. 2S. 275 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 47C(6B) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 16(3) (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)S. 302(1)(1A) substituted for s. 302(1) (1.6.2015 for E.W.S. for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 109(2); S.I. 2015/983, arts. 2(2)(e), 3(gg); S.I. 2016/147, art. 3(j)S. 434(1)(a) omitted (30.11.2016) by virtue of The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(12)(a)(i)Words in s. 203(3)(b) inserted (1.3.2016) by Policing and Crime Act 2009 (c. 26), ss. 60(4), 116(1); S.I. 2016/147, art. 3(c)S. 311(7)(a) omitted (30.11.2016) by virtue of The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(6)(b)(i)S. 360 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 7(3), 17(3)S. 389 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 26(5)S. 441 in force at 24.2.2003 for specified purposes by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 131A cross-heading omitted (26.10.2023 for specified purposes) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 34S. 285(7) repealed (S.) (1.4.2008 for specified purposes) by Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3), s. 227(3), sch. 6 Pt. 1 (with s. 223); S.S.I. 2008/115, art. 3(2)(3), sch. 2 (with arts. 4-6 9 10 15)S. 210 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 382 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 213(5)(a) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 65(4), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 99 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 397(3) inserted (1.6.2015) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 20(3)(a); S.I. 2015/964, art. 2(d) (with art. 3)S. 395 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 352(5)(b) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 137(a); S.I. 2013/1682, art. 3(v)S. 372 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 220(9)(ba) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 120(b); S.I. 2013/1682, art. 3(v)S. 118(2A)-(2D) inserted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 19(1)(b), 88(2)(a); S.S.I. 2016/11, reg. 2(d) (with reg. 3)S. 383(1) excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 4(6), 14(6), 24(6)Words in s. 357(7)(b) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 51(3)(a); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 168 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 117 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 150(2)(d) inserted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(4)(b)S. 6(6A) inserted (15.10.2013 for E., 5.11.2013 for W.) by Prevention of Social Housing Fraud Act 2013 (c. 3), s. 12, Sch. para. 12; S.I. 2013/2622, art. 2; S.I. 2013/2861, art. 2Words in s. 421(3)(b) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(9)(b)(ii)S. 85(7) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 68; S.I. 2015/983, arts. 2(2)(e), 3(n)S. 399 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 362E(3) substituted (28.4.2022) by The Criminal Justice Act 2003 (Commencement No. 33) and Sentencing Act 2020 (Commencement No. 2) Regulations 2022 (S.I. 2022/500), regs. 1(2), 5(1), Sch. Pt. 1S. 156 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch. (with arts. 4(1), 8, 10-13) (as amended (6.3.2003) by S.I. 2003/531, art. 3)Words in s. 82(2)(f) substituted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 22(2); S.I. 2018/78, reg. 5(3)(a)(i)(ii)Words in s. 282A(1) omitted (retrospective to 20.3.2015) by virtue of The Crime and Courts Act 2013 (National Crime Agency and Proceeds of Crime) (Northern Ireland) Order 2015 (S.I. 2015/798), arts. 1(2), 8(2)(a)S. 432(6A) inserted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 93(2); S.I. 2015/983, arts. 2(2)(e), 3(dd); S.I. 2016/147, art. 3(i)Words in s. 171(1)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 44, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 453(2) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 81(1)(b), 94(1); S.I. 2008/755, art. 17(1)(g)S. 191 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 181(4)-(8) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 26(1), 88(3)(a); S.R. 2015/190, reg. 3(1)(a)S. 374 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 22(6)Words in s. 357(4) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 108(5)(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 27(2) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 9(1), 88(1); S.I. 2015/820, reg. 3(f)Words in s. 166(6) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 39(6), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 41(10) inserted (20.3.2015) by Crime and Courts Act 2013 (c. 22), ss. 46(6), 61(2); S.I. 2015/813, art. 2(a)(iii)S. 161 substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 28(1), 88(3)(a); S.R. 2015/190, reg. 3(1)(b)S. 27(6) substituted for s. 27(6)(7) (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 9(2), 88(1); S.I. 2015/820, reg. 3(f)Words in s. 336D(7)(h) inserted (E.W.) (20.7.2018) by The Tax Collection and Management (Wales) Act 2016 (Supplemental Provision) Regulations 2018 (S.I. 2018/768), regs. 1(2), 2(h)S. 328(5) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 103(3), 178(8); S.I. 2005/1521, art. 3(1)(c)S. 438 in force at 24.3.2003 in so far as not already in force by S.I. 2003/333, art. 2, Sch.S. 338(4A) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 37, 88(1); S.I. 2015/820, reg. 3(k)Words in s. 44(1) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(3); S.I. 2009/1604, art. 2(d)S. 424 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 368 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 10(4)S. 38 excluded (3.12.2014) by The Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 (S.I. 2014/3141), regs. 1(b), 15(6)S. 378(3A) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 10 para. 13; S.I. 2008/755, art. 17(1)(d)(ii)S. 378(1)(a) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 144(2); S.I. 2013/1682, art. 3(v)Words in s. 357(2) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 10 para. 10; S.I. 2008/755, art. 17(1)(d)(ii)Words in s. 311(8)(a) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(6)(c)Words in s. 33(9) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 29; S.I. 2015/820, reg. 3(q)(iii)S. 390(3) excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 6(5), 16(5)Words in s. 436(1) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 78(3)(b) (with Sch. 5 para. 78(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 193A inserted (1.3.2016) by Policing and Crime Act 2009 (c. 26), ss. 54(3), 116(1); S.I. 2016/147, art. 3(a) (with art. 4)Words in s. 385(4)(b) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 62; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Pt. 6: power to repeal conferred (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 102; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 348(5)(7) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 24(3)S. 349 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 24(3)S. 185 excluded (3.12.2014) by The Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 (S.I. 2014/3141), reg. 1(b), Sch. 2 para. 11(6)S. 311(7)(d) inserted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(6)(b)(ii)Words in s. 353(10)(c) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 48(5)(c); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Words in s. 28(3)(a) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 15(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 99(11)(d)(e) inserted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 36; S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)S. 367 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 203(8)(h) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 119; S.I. 2013/1682, art. 3(v)S. 391 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 188 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 178(2)(c) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 31(3), 88(3)(a); S.R. 2015/190, reg. 3(1)(e)Words in s. 362D(1) substituted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(9)(a), 69(1); S.I. 2022/519, regs. 1(3), 2Words in s. 139(9)(ca) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 116(a); S.I. 2013/1682, art. 3(v)S. 378(9) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 20(6), 58(1)(6); S.I. 2018/78, reg. 3(f); S.I. 2021/724, reg. 2(1)(i)Words in s. 26(2)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 13(3)(b), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 387(2) omitted (1.6.2015) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 16(2); S.I. 2015/964, art. 2(d) (with art. 3)Words in s. 280(3) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 88(2)(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 55(8)(aa) applied (with modifications) (8.5.2017) by The Greater Manchester Combined Authority (Transfer of Police and Crime Commissioner Functions to the Mayor) Order 2017 (S.I. 2017/470), arts. 1(2), 3(2), Sch. 1 para. 12(2)Word in s. 459(6)(b) inserted (S.) (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 19(2)(c), 88(2)(a); S.S.I. 2016/11, reg. 2(d) (with reg. 3) Pt. 1 heading substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 122; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Ss. 286A, 286B inserted (1.8.2005) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 20; S.I. 2005/2026, art. 2(b)S. 103 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 251 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 430(5)(c) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 82(3)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 22(5)(d) inserted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 188(b) (with Sch. 27); S.I. 2020/1236, reg. 2Words in s. 195S(1)(c) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 118; S.I. 2013/1682, art. 3(v)S. 378(4)(ba) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 25(6); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)Words in s. 458(2) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 73(b) (with arts. 28-31)Words in s. 290(4)(c) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 32(2); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(g)S. 197(8A) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 82(3), 94(1); S.I. 2008/755, art. 17(1)(h) (with art. 17(3))Word in s. 459(7A) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 57(3)(b); S.I. 2015/820, reg. 3(q)(v)Words in s. 181(1) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 50(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 426(5)(c) substituted (1.3.2016) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 88(3)(c); S.I. 2016/147, art. 3(i)S. 174(6)(7) inserted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 32(5), 58(3)(6) (with s. 32(7)); S.R. 2021/167, reg. 2(c)Words in s. 424(3)(d) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 76(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 302(7ZB) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 34(8), 58(1)(6); S.I. 2018/78, reg. 3(s)S. 346(2)(ba)(bb) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 75(3), 94(1); S.I. 2008/755, art. 17(1)(a)S. 378(1)(b) modified (E.W.) (1.4.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 (S.I. 2018/196), arts. 1(2), 3, Sch. para. 6S. 404(7) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 22(3)Word in s. 353(10)(c) substituted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 32(b)(i) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(k)Words in s. 176(1)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 47(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 321(1)(b) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 97(3)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 378(2)(a) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 144(3); S.I. 2013/1682, art. 3(v)Words in s. 289(5)(b) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 31; S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(g)Words in s. 148(3)(a) inserted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 24(3)(a); S.I. 2018/78, reg. 5(3)(a)(i)(ii)Words in s. 85(6) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(4); S.I. 2009/1604, art. 2(d)Words in s. 28(5)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 15(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 357(7)(c) and preceding word added (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 13(b) (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18Words in s. 357(7)(b) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 51(3)(b); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 24(6)(7) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 32(2), 58(1)(6) (with s. 32(7)); S.I. 2018/78, reg. 3(p)Words in s. 302(7A)(a)(i) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 34(9), 58(1)(6); S.I. 2018/78, reg. 3(s)Words in s. 308(4)(a) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 200(2) (with Sch. 27); S.I. 2020/1236, reg. 2S. 328(3)(4) inserted (15.5.2006) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 102(3), 178(8); S.I. 2006/1085, art. 3Words in s. 396C(5)(b) substituted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 46(8)(c)(ii), 69(1); S.I. 2022/519, regs. 1(3), 2S. 191(2)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 56, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 387(3)(a) inserted (1.6.2015) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 16(3); S.I. 2015/964, art. 2(d) (with art. 3)S. 93(4)(d) and word inserted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 23(d); S.I. 2018/78, reg. 5(3)(b)(i)(ii)Words in s. 336(4)(a) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 133; S.I. 2013/1682, art. 3(v)Words in s. 303Z11(7) substituted (27.4.2017 (retrospectively except as it extends to N.I.), 28.6.2021 for N.I.) by Financial Services Act 2021 (c. 22), s. 33(2)(3), Sch. 12 para. 19(3)(b) (with s. 33(4)); S.I. 2021/739, reg. 2Words in s. 210(2)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 62(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 47G(3)(ba) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 31(2), 58(1)(6); S.I. 2018/78, reg. 3(n)S. 385 excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 4(7), 14(7)S. 15 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 356(10) substituted (1.6.2015 for E.W., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 66(7)(c), 116(1); S.I. 2015/983, art. 2(2)(a) (with art. 5); S.I. 2016/147, art. 3(f) (with art. 5)Words in s. 302(6) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 10S. 313 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 90, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Word in s. 280(2)(b) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 18(b); S.I. 2005/3136, art. 3(c)S. 230(3) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 105(5); S.I. 2015/983, arts. 2(2)(e), 3(ff)S. 132(2A) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 35S. 360 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 387 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 177(3)(a) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 48(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 352 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 303Z14(7)(a) substituted (27.4.2017 (retrospectively except as it extends to N.I.), 28.6.2021 for N.I.) by Financial Services Act 2021 (c. 22), s. 33(2)(3), Sch. 12 para. 20 (with s. 33(4)); S.I. 2021/739, reg. 2Words in s. 294(1) substituted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 6(2); S.I. 2008/755, art. 17(1)(f)Words in s. 459(3A) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 87(2); S.I. 2018/78, reg. 5(3)(a)(i)(ii)S. 350 excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 24(7)S. 284(2)(3) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 99(3)(b), 178(7)(a); S.I. 2005/1521, art. 2(1)(b)Words in s. 336(3)(a) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 133; S.I. 2013/1682, art. 3(v)Words in s. 193(3) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(7); S.I. 2009/1604, art. 2(d)S. 378(3AA)(aa) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 25(5); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 148(3)(d)-(f) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 34(3)(c), 58(2)(6); S.S.I. 2017/456, reg. 2(d); S.I. 2018/78, reg. 3(r)S. 355 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 322 substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 126(3); S.I. 2013/1682, art. 3(v)Words in s. 441(2)(fa) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 82(3)(c); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 33(9) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 191(a) (with Sch. 27); S.I. 2020/1236, reg. 2Words in s. 416(2) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 145; S.I. 2013/1682, art. 3(v)S. 266 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 31(1) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 16(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Ss. 396DA, 396DB inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 50(3), 69(1); S.I. 2022/519, regs. 1(3), 2S. 132(1)(c)(d) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 56(4)(a), 116(1); S.I. 2015/983, art. 2(2)(a)S. 429(3)(aa) inserted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 91(2)(a); S.I. 2015/983, arts. 2(2)(e), 3(bb); S.I. 2016/147, art. 3(i)Words in s. 357(5) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 108(6); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 302(7ZA) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 23; S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)Words in s. 334(2) substituted (26.12.2007) by Terrorism Act 2000 and Proceeds of Crime Act 2002 (Amendment) Regulations 2007 (S.I. 2007/3398), reg. 1(2), Sch. 2 para. 5Words in s. 292(2)(b) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 60(3) (with arts. 28-31)Words in s. 449(3) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 140(5)(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 416(3B) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 76(5); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 321 title substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 125(2); S.I. 2013/1682, art. 3(v)S. 400 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 20(2)S. 381(2)(ba)(bb) inserted (18.6.2009) by Serious Crime Act 2007 (c. 27), ss. 75(5), 94(3); S.S.I. 2009/224, art. 2(1)(a)S. 402 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 436(7A) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 69 (with arts. 28-31)Words in s. 67(5A) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 26(6), 58(1)(6); S.I. 2018/78, reg. 3(k)Words in s. 27(5)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 14(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 316(1) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 91(2)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 195I(7)(8) substituted (22.11.2014 for specified purposes, 1.3.2016 in so far as not already in force) by 2009 c. 26, s. 57(2) (as amended by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 18(2)(h) (with arts. 24-28); S.I. 2014/3101, art. 3; S.I. 2016/147, art. 3(b))S. 420 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 459(6ZAA) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 55(3)S. 387(4) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 6(2), 16(2)S. 377(1)(e) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 17Words in s. 13(3)(a) inserted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), s. 95(1), Sch. 12 para. 11; S.I. 2015/778, art. 3, Sch. 1 para. 78Words in s. 282F(1)(a) omitted (retrospective to 20.3.2015) by virtue of The Crime and Courts Act 2013 (National Crime Agency and Proceeds of Crime) (Northern Ireland) Order 2015 (S.I. 2015/798), arts. 1(2), 8(6)S. 370(6) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 32(3)S. 443(1)(ca) inserted (27.4.2017 for specified purposes, 31.10.2017 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 83; S.I. 2017/991, reg. 2(u)S. 438(1)(fa) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 134(3)(c); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 396(1)(a) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 8(4)(a), 58(1)(6); S.I. 2018/78, reg. 3(b)Words in s. 278(7)(a) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 30(3)(a); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(g)Words in s. 33(9) inserted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 191(b) (with Sch. 27); S.I. 2020/1236, reg. 2S. 241A inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 13(3), 58(1)(6) (with s. 13(4)); S.I. 2018/78, reg. 3(c); S.I. 2021/724, reg. 2(1)(d)Words in s. 40(5)(a) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 22(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 362B(7)(a)(i)(ii) substituted for words (E.W.) (31.12.2020) by The Law Enforcement and Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/742), regs. 1, 107(8); 2020 c. 1, Sch. 5 para. 1(1)S. 215(5A)(5B) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 36(2), 88(3)(a); S.R. 2015/190, reg. 3(1)(j)S. 453C inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 28.6.2021 for N.I. in so far as not already in force, 28.6.2021 for E.W.S. for specified purposes) by Criminal Finances Act 2017 (c. 22), ss. 25, 58(1)(6); S.I. 2018/78, reg. 3(j); S.I. 2021/724, reg. 2(1)(m)(2)(c)S. 436(10) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 132(5); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 320 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 333S. 70 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 388(2)(b) substituted (1.6.2015) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 17(2); S.I. 2015/964, art. 2(d) (with art. 3)Words in s. 316(1) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 65 (with arts. 28-31)Ss. 408A, 408B and cross-heading inserted (22.11.2014 for specified purposes, 1.6.2015 for S. in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 28; S.I. 2014/3098, art. 3; S.I. 2015/964, art. 2(e)Words in s. 163(6) substituted (14.1.2015) by Human Trafficking and Exploitation (Criminal Justice and Support for Victims) Act (Northern Ireland) 2015 (c. 2), s. 28(2), Sch. 4 para. 13(4)Words in s. 357(4) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 108(5)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 82(2): s. 82 renumbered as s. 82(2) (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 101(3); S.I. 2015/983, arts. 2(2)(e), 3(ff)S. 41 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch. (with arts. 5, 10-13)S. 250 cross-heading inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 13; S.I. 2005/3136, art. 3(c)Words in s. 429(4) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 91(3); S.I. 2015/983, arts. 2(2)(e), 3(bb)Words in s. 2C(2) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 21(2)(a)Words in s. 289(5)(c) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 11(9); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)Words in s. 67(7A) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 26(7), 58(1)(6); S.I. 2018/78, reg. 3(k)S. 396A(2A) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 46(3), 69(1); S.I. 2022/519, regs. 1(3), 2S. 456 in force at 24.3.2003 for specified purposes by S.S.I. 2003/210, art. 2(1)(b)(2), sch.Words in s. 370(1A) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 54; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 341(5) added (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 2 (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18S. 284(1): s. 284 renumbered as s. 284(1) (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 99(3)(a), 178(7)(a); S.I. 2005/1521, art. 2(1)(b)S. 349 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 23(3), (4)S. 207 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 292(1) inserted (27.4.2017 for specified purposes, 31.10.2017 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 14(2); S.I. 2017/991, reg. 2(l); S.I. 2021/724, reg. 3(b)Words in s. 340(13) substituted (1.4.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 4 para. 174; S.I. 2006/378, art. 4(1), Sch. para. 10S. 348(1)-(4) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 13(6)Words in s. 14(12)(ca) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 183(b) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2Word in s. 282(3) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 94(2)(b) (with Sch. 20); S.I. 2013/423, art. 3, Sch.S. 459(6ZC) inserted (29.6.2021) by Financial Services Act 2021 (c. 22), ss. 32(7)(b), 49(2)(b)S. 352(5A) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 105(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 451(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 99(a); S.I. 2005/1126, art. 2(2)(h)S. 190A(3)(d) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 117; S.I. 2013/1682, art. 3(v)Words in s. 343(3) repealed (1.6.2015 for E.W.S., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 66(2)(b), 116(1), Sch. 8 Pt. 5; S.I. 2015/983, art. 2(2)(a)(g) (with art. 5); S.I. 2016/147, art. 3(f)(l) (with art. 5)Words in s. 396K(6)(a) substituted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 50(4), 69(1); S.I. 2022/519, regs. 1(3), 2S. 396 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 114 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 97(3)(a) inserted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), ss. 15(1), 88(2)(a); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(a)S. 402 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 29(1)(4), 30(1)(4)Words in s. 282(1) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 55 (with arts. 28-31)S. 247 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 435(4) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 77(5)(a) (with Sch. 5 para. 77(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 21(9)(c) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 187(a) (with Sch. 27); S.I. 2020/1236, reg. 2S. 366 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 41(7A)-(7C) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 11(2), 88(1); S.I. 2015/820, reg. 3(h)S. 350 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 3(7), 4(7), 13(7), 14(7)S. 397(3)(b) and word omitted (1.6.2015) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 20(3)(b); S.I. 2015/964, art. 2(d) (with art. 3)Words in s. 378(3C)(c) inserted (E.W.) (20.7.2018) by The Tax Collection and Management (Wales) Act 2016 (Supplemental Provision) Regulations 2018 (S.I. 2018/768), regs. 1(2), 2(i)S. 269 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 282D(3) omitted (retrospective to 20.3.2015) by virtue of The Crime and Courts Act 2013 (National Crime Agency and Proceeds of Crime) (Northern Ireland) Order 2015 (S.I. 2015/798), arts. 1(2), 8(5)(b)Words in s. 195S(1)(a) substituted (22.11.2014 for specified purposes, 1.3.2016 in so far as not already in force) by 2009 c. 26, s. 57(2) (as amended by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 18(2)(j) (with arts. 24-28); S.I. 2014/3101, art. 3; S.I. 2016/147, art. 3(b))S. 47C(6)(aa) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 16(2)(a) (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)Words in s. 85(9) inserted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), s. 95(1), Sch. 11 para. 18(3)(b); S.I. 2015/778, art. 3, Sch. 1 para. 77S. 378(1)(d) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 18(a)Words in s. 362I(3)(b) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(11), 69(1); S.I. 2022/519, regs. 1(3), 2S. 459(6ZA)(6ZB) inserted (27.4.2017 for specified purposes, 31.10.2017 for E.W.S. for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 87(6); S.I. 2017/991, reg. 2(v); S.I. 2018/78, reg. 5(3)(a)(i)(ii)S. 47G(3)(ab) inserted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 13(2), 88(1); S.I. 2016/148, reg. 3(a)Words in s. 435(1) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 77(3)(c) (with Sch. 5 para. 77(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 453 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 53 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 24, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 422(2)(b) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 74(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 163A, 163B inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 29, 88(3)(a) (with s. 86(4)); S.R. 2015/190, reg. 3(1)(c)Words in s. 378(5) substituted (1.4.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 4 para. 175; S.I. 2006/378, art. 4(1), Sch. para. 10Word in s. 459(7A) inserted by 2009 c. 26, s. 57(5)(a) (as inserted (22.11.2014) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 18(2)(n) (with arts. 24-28)); S.I. 2014/3101, art. 2(b)Words in s. 252(6) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 14(3); S.I. 2005/3136, art. 3(c)S. 340(14A)-(14C) inserted (29.6.2021) by Financial Services Act 2021 (c. 22), ss. 32(6)(b), 49(2)(b)Words in s. 416(2) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 117(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 333E(4) inserted (10.1.2020) by The Money Laundering and Terrorist Financing (Amendment) Regulations 2019 (S.I. 2019/1511), regs. 1(2), 15(2)S. 130 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 287(2) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 56 (with arts. 28-31)S. 378 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Word in s. 459(6)(a) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 103(7), 178(8); S.I. 2005/1521, art. 3(1)(c)S. 125 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 364(3)(d) substituted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 196(2)(a) (with art. 10)S. 92 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a) (with arts. 3(1), 5, 7)S. 37 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 58(2) inserted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 143 (with s. 89); S.I. 2014/768, art. 2(1)(b)S. 235(1A) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 28(3), 88(3)(a); S.R. 2015/190, reg. 3(1)(b)S. 430(2) substituted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 92(2); S.I. 2015/983, arts. 2(2)(e), 3(cc); S.I. 2016/147, art. 3(i)S. 327(2A)(2B) inserted (15.5.2006) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 102(2), 178(8); S.I. 2006/1085, art. 3Words in s. 253(1)(b) inserted (6.4.2014) by Tribunals, Courts and Enforcement Act 2007 (c. 15), s. 148, Sch. 13 para. 146 (with s. 89); S.I. 2014/768, art. 2(1)(b)S. 177 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch. (with arts. 4(2), 10-13)Words in s. 294(1) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 15(2); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)Words in s. 439(3)(a) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 83 (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)S. 12(3) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 5(2), 88(1); S.I. 2015/820, reg. 3(b)S. 83 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 328(5) inserted (29.6.2021) by Financial Services Act 2021 (c. 22), ss. 32(3), 49(2)(b)Words in s. 316(1) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 20(2)(b), 58(1)(6); S.I. 2018/78, reg. 3(f); S.I. 2021/724, reg. 2(1)(i)Word in s. 341(3)(c) omitted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 39(2)(a); S.I. 2018/78, reg. 5(3)(b)(i)(ii); S.I. 2021/724, reg. 4(i)S. 330(9A) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 106(2), 178(8); S.I. 2005/1521, art. 3(1)(c)Words in s. 362(5) added (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 15 (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18S. 303Z1(5A) omitted (28.6.2022) by virtue of Police, Crime, Sentencing and Courts Act 2022 (c. 32), ss. 59(1)(a), 208(5)(h)Words in s. 378(2)(c) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 18(b)Words in s. 361(9) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 109(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 215(5) substituted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 27(5), 58(3)(6); S.R. 2021/167, reg. 2(a)S. 404(1A) inserted (18.6.2009) by Serious Crime Act 2007 (c. 27), s. 94(3), Sch. 10 para. 22; S.S.I. 2009/224, art. 2(1)(d)(ii)S. 451 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 252(4)(4A) substituted for s. 252(4) (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 14(2); S.I. 2005/3136, art. 3(c)S. 297A(6)(bb) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 34(7), 58(1)(6); S.I. 2018/78, reg. 3(s)Words in s. 321 substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 125(3); S.I. 2013/1682, art. 3(v)S. 195G(3)(ab) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 35(2), 88(3)(a); S.R. 2015/190, reg. 3(1)(i)S. 434 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 356(1) inserted (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 12 (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18S. 67(8) substituted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 26(8), 58(1)(6); S.I. 2018/78, reg. 3(k)Words in s. 280(4) inserted (1.4.2008) by Serious Crime Act 2007 (Amendment of the Proceeds of Crime Act 2002) Order 2008 (S.I. 2008/949), arts. 1, 2Words in s. 174(4)(b) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 48(a) (with arts. 28-31)Words in s. 336(2)(a) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 133; S.I. 2013/1682, art. 3(v)S. 148(3)(c) inserted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 24(3)(c); S.I. 2018/78, reg. 5(3)(a)(i)(ii)Words in s. 20(12) inserted (31.7.2015) by Modern Slavery Act 2015 (c. 30), s. 61(1), Sch. 5 para. 17; S.I. 2015/1476, reg. 2(j)S. 323(4)(ea) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(3)(c); S.I. 2014/1640, art. 5(2)(x)S. 215(2A) inserted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 27(3), 58(3)(6); S.R. 2021/167, reg. 2(a)Words in s. 396D(4) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 50(2)(a), 69(1); S.I. 2022/519, regs. 1(3), 2Words in s. 333B(4)(b) substituted (31.12.2020) by The Law Enforcement and Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/742), regs. 1, 107(6); 2020 c. 1, Sch. 5 para. 1(1)Words in s. 397(2) omitted (1.6.2015) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 20(2); S.I. 2015/964, art. 2(d) (with art. 3)Words in Act substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 11 para. 1(2); S.I. 2009/1604, art. 2(d)S. 366 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 30(1), (2)S. 262 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 302(7A) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 33; S.I. 2018/78, reg. 5(1)(e)Pt. 2 applied (with modifications) (3.12.2014) by The Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 (S.I. 2014/3141), regs. 1(b), 15(5)Words in s. 319 substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 124; S.I. 2013/1682, art. 3(v)Words in s. 6(5) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 19; S.I. 2015/820, reg. 3(q)(iii)Words in s. 418(2)(c) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 70(2)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 362J 362R and cross-heading inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 2, 58(1)(6); S.I. 2018/78, reg. 3(a); S.I. 2021/724, reg. 2(1)(a)S. 47M(3)(aa) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 18 (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)S. 438(2)-(4) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 134(4), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 249(3) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 12(5); S.I. 2005/3136, art. 3(c)Words in s. 220(9)(b) substituted (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 61(5), 116(1); S.I. 2009/3096, art. 3(g)S. 138 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 432(7) substituted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 93(3); S.I. 2015/983, arts. 2(2)(e), 3(dd); S.I. 2016/147, art. 3(i)Words in s. 214(3) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(7); S.I. 2009/1604, art. 2(d)S. 192 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 353(7)(a) substituted (1.6.2015 for E.W., 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 7(3); S.I. 2015/964, art. 2(d) (with art. 3); S.I. 2017/4, art. 2 (with art. 3)S. 375A(5)(ba)(bb) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 56(3); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 162 excluded (3.12.2014) by The Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 (S.I. 2014/3141), reg. 1(b), Sch. 2 para. 11(6)Words in s. 350(5)(a) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 45; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 128(13A)-(13C) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 27(4)S. 306(3)(ca) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 34(10), 58(1)(6); S.I. 2018/78, reg. 3(s)Words in s. 289(1A)(b) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 11(3)(b)(ii); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 28 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch. (with arts. 3(2), 10-13)Word in s. 303Z1 cross-heading substituted (27.4.2017 retrospective for E.W.S, 28.6.2021 for N.I.) by Financial Services Act 2021 (c. 22), s. 33(2)(3), Sch. 12 para. 13 (with s. 33(4)); S.I. 2021/739, reg. 2Words in s. 344(b) repealed (1.6.2015 for E.W., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 66(3)(b), 116(1), Sch. 8 Pt. 5; S.I. 2015/983, art. 2(2)(a)(g) (with art. 5); S.I. 2016/147, art. 3(f)(l) (with art. 5)Words in s. 230(2)(f) substituted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 27(2); S.I. 2018/78, reg. 5(3)(d)(i)(ii)Words in s. 230(3)(b) substituted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 34(4)(b), 58(3)(6); S.R. 2021/167, reg. 2(d)S. 270(1)(2)(3) in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 190A inserted (1.3.2016) by Policing and Crime Act 2009 (c. 26), ss. 54(2), 116(1); S.I. 2016/147, art. 3(a) (with art. 4)Words in s. 280(4) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 88(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 127C(6)(aa) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 21(2)(a) (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)Ss. 2A-2C inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 124; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 447(3)(aa) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 108(4), 178(8); S.I. 2005/1521, art. 3(1)(d)S. 126 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 330(4)(b) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 129; S.I. 2013/1682, art. 3(v)S. 341 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 347(3) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 13(3), (4)Words in s. 418(2)(a) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 70(2)(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 190(7A)-(7C) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 33(2), 88(3)(a); S.R. 2015/190, reg. 3(1)(g)S. 73 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 396V and cross-heading inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 53, 69(1); S.I. 2022/519, regs. 1(3), 2 (with reg. 3)Words in s. 362A(6) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(6), 69(1); S.I. 2022/519, regs. 1(3), 2Words in s. 93(4)(c) inserted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 23(c); S.I. 2018/78, reg. 5(3)(b)(i)(ii)S. 358(2)(c) added (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 14 (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18S. 378(7) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 116(6), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 254 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 332 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 341(1)(c) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 33, 58(1)(6); S.I. 2018/78, reg. 3(q); S.I. 2021/724, reg. 2(1)(r)S. 411 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 70(5) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 195(b) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2Words in s. 64(1)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 31(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 353(10)(ca)(cb) modified by S.I. 2018/196, Sch. para. 5 (as amended (E.W.) (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(2)(d))Words in s. 436(1) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 132(3)(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 445A inserted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 9, 58(4)(6)S. 389 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 25(5), 26(5)S. 47A(1)(aa) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), ss. 55(4)(a), 61(2) (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(b)Words in s. 72(9)(ba) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 114(a); S.I. 2013/1682, art. 3(v)Words in s. 12(1) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 20(a); S.I. 2015/820, reg. 3(q)(iii)S. 273 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 318 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 348(5)(7) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 23(3), (4)Pt. 5 Ch. 3B applied (31.1.2018 for E.W.S. in so far as not already in force, 27.4.2017 for specified purposes, 28.6.2021 for N.I. in so far as not already in force) by 2007 c. 30, s. 24(1) (as substituted by Criminal Finances Act 2017 (c. 22), ss. 21(3), 58(1)(6); S.I. 2018/78, reg. 3(f); S.I. 2021/724, reg. 2(1)(i))S. 308(4) modified (24.4.2009 for specified purposes, 31.10.2009 in so far as not already in force) by The Armed Forces Act 2006 (Transitional Provisions etc) Order 2009 (S.I. 2009/1059), art. 1(3), Sch. 1 para. 51S. 22(5)(d) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 26(2); S.I. 2015/820, reg. 3(q)(iii)S. 413 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 14(7)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 4, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 377 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 364 modified (1.11.2006) by Crime (International Co-operation) Act 2003 (c. 32), ss. 32(6), 94(1); S.I. 2006/2811, art. 2S. 162(3) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 28(2), 88(3)(a); S.R. 2015/190, reg. 3(1)(b)Words in s. 19(8) inserted (31.7.2015) by Modern Slavery Act 2015 (c. 30), s. 61(1), Sch. 5 para. 16; S.I. 2015/1476, reg. 2(j)S. 323(5)(ea) inserted (15.3.2015 being the date on which 1992 c. 7, Pt. 12ZC comes into force by virtue of S.R. 2015/86, art. 3(1)(d)) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(4)(b); S.I. 2014/1640, art. 8(d) (with art. 18)S. 349 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 13(3), (4)Words in s. 19(8) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 185(3)(a) (with Sch. 27); S.I. 2020/1236, reg. 2Words in s. 362E(3) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1S. 371 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 63 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 325 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 460(3)(c) and word inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 88(b); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(j)Words in s. 362A(5) substituted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(5)(b), 69(1); S.I. 2022/519, regs. 1(3), 2S. 160 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 316(1) inserted (27.4.2017 (retrospective except as it extends to N.I.), 28.6.2021 for N.I.) by Financial Services Act 2021 (c. 22), s. 33(2)(3), Sch. 12 para. 21 (with s. 33(4)); S.I. 2021/739, reg. 2Word in s. 435(4)(b) omitted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 77(5)(b) (with Sch. 5 para. 77(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 323(4)(d)(da) substituted for s. 323(4)(d) (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 59(3); S.I. 2010/495, art. 4(d)Words in s. 13(3A)(a) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 182(3)(a) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2S. 404 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 333C(2)(d) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 80 (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)Pt. 4 applied (20.12.2023) by National Security Act 2023 (c. 32), s. 100(1), Sch. 6 para. 9(5) (with s. 97); S.I. 2023/1272, reg. 2(a)S. 347(3) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 24(3)S. 383(2) excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 4(6), 14(6), 24(6)Words in s. 298(1)(a) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 10; S.I. 2008/755, art. 17(1)(f)Words in s. 355(1)(a) substituted (27.4.2017 for specified purposes, 30.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 49(3); S.I. 2018/78, reg. 2(j); S.I. 2021/724, reg. 4(i)S. 378(6)(c) modified (E.W.) (1.4.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 (S.I. 2018/196), arts. 1(2), 4, Sch. para. 14S. 321 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 55 substituted (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 8 para. 408(1)(2); S.I. 2005/910, art. 3(y)Words in s. 16(3) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 5(3)(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Ss. 362DA, 362DB inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 49(3), 69(1); S.I. 2022/519, regs. 1(3), 2Word in s. 2C(2) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 21(2)(b)Words in s. 418(2)(b) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 80(2)(b); S.I. 2015/983, arts. 2(2)(e), 3(q)S. 44A inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 52(3), 116(1); S.I. 2015/983, art. 2(2)(a)S. 450 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 230(2)(ea) inserted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 34(4)(a), 58(3)(6); S.R. 2021/167, reg. 2(d)S. 365(3A) substituted for s. 365(3) (1.6.2015 for E.W., 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 11; S.I. 2015/964, art. 2(d) (with art. 3); S.I. 2017/4, art. 2 (with art. 3)Words in s. 390 heading inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 66(2); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Words in s. 422(3) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(10)Words in s. 278(7) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 30(3)(b); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(g)S. 36 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 88(5) modified (1.12.2020 immediately before the consolidation date (see 2020 c. 9, ss. 3, 5(2)(3) and 2020 c. 17, ss. 2, 416)) by Sentencing (Pre-consolidation Amendments) Act 2020 (c. 9), ss. 1, 5(2)(3); S.I. 2012/1236, reg. 2Words in s. 90(1)(2) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(5); S.I. 2009/1604, art. 2(d)Words in s. 178(5)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 49(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 344(a) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 42; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Ss. 131A-131D and cross-heading inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 59(2), 116(1); S.I. 2015/983, art. 2(2)(a)S. 436(5)(i) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 78(4) (with Sch. 5 para. 78(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 319(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 582 (with Sch. 2)S. 7(4)(d) and word inserted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 20(d); S.I. 2018/78, reg. 5(3)(b)(i)(ii)Words in s. 39(5) substituted (1.12.2020 immediately before the consolidation date (see 2020 c. 9, ss. 3, 5(2)(3) and 2020 c. 17, ss. 2, 416)) by Sentencing (Pre-consolidation Amendments) Act 2020 (c. 9), s. 5(2)(3), Sch. 2 para. 121(b)(i); S.I. 2012/1236, reg. 2Words in s. 157(4)(c) inserted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 25(c); S.I. 2018/78, reg. 5(3)(d)(i)(ii)S. 2C(4)(c) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 21(4)S. 375(4)(4A) substituted for s. 375(4) (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 55; S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 383(1)(2) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 23(6)S. 49 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 456 in force at 24.3.2003 for specified purposes by S.I. 2003/333, art. 2, Sch.Words in s. 362C(5)(a) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(8)(b), 69(1); S.I. 2022/519, regs. 1(3), 2S. 348(7) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 3(3)(4), 13(3)(4), 23(3)(4), 24(3)Words in s. 166(3) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 39(3)(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 400 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 29(1), (2)Words in s. 339A(3)(a) substituted (29.6.2021) by Financial Services Act 2021 (c. 22), ss. 32(5)(c), 49(2)(b)S. 37 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 20, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 10 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 47G(3)(c) modified (1.4.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 (S.I. 2018/196), arts. 1(2), 4, Sch. para. 9S. 140 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 7(3) inserted (15.10.2013 for E., 5.11.2013 for W.) by Prevention of Social Housing Fraud Act 2013 (c. 3), s. 12, Sch. para. 13; S.I. 2013/2622, art. 2; S.I. 2013/2861, art. 2Words in s. 436(1) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 78(3)(a) (with Sch. 5 para. 78(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 377A(1)(a) inserted (27.4.2017 for specified purposes, 31.10.2017 in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 24; S.I. 2017/991, reg. 2(l); S.I. 2021/724, reg. 3(b)Words in s. 178(3)(a) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 49(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 459(8) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 119(5); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 370(2)(b) and word omitted (1.6.2015 for E.W. for specified purposes, 1.2.2017 in so far as not already in force) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 12(b); S.I. 2015/964, art. 2(d) (with art. 3); S.I. 2017/4, art. 2 (with art. 3)Words in s. 341(3A)(a)(b) omitted (1.6.2015 for E.W.S., 1.2.2017 in so far as not already in force) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 25(b); S.I. 2015/964, art. 2(e); S.I. 2017/4, art. 2Words in s. 416(3) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 76(4); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 457 in force at 24.2.2003 for specified purposes by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 352(7) inserted (E.W.) (1.4.2018) by The Tax Collection and Management (Wales) Act 2016 (Consequential and Supplemental Provisions) Regulations 2018 (S.I. 2018/285), regs. 1(2), 5(f)Word in s. 42(4) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 32(2); S.I. 2015/820, reg. 3(q)(iii)S. 409 modified (19.10.2009) by Crime (International Co-operation) Act 2003 (c. 32), ss. 22(6), 94(1); S.I. 2009/2605, art. 2(b)S. 179 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 459(5)(a) inserted (27.4.2017 for specified purposes, 31.10.2017 for E.W.S. for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 87(4)(a); S.I. 2017/991, reg. 2(v); S.I. 2018/78, reg. 5(3)(a)(i)(ii)Words in s. 412 substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 20Words in s. 139(9)(ca) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 116(b); S.I. 2013/1682, art. 3(v)Pt. 2: power to amend conferred (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 97(3), 178(8); S.I. 2005/1521, art. 3(1)(a)Words in s. 378(3B) inserted (E.W.) (1.4.2018) by The Tax Collection and Management (Wales) Act 2016 (Consequential and Supplemental Provisions) Regulations 2018 (S.I. 2018/285), regs. 1(2), 5(j)Words in s. 362C(5)(b) substituted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(8)(c)(ii), 69(1); S.I. 2022/519, regs. 1(3), 2S. 127G(3)(aa) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 22 (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)Words in s. 345(2)(b) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 43; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 316(8B) inserted (E.W.S.) (retrospectively) by Crime and Courts Act 2013 (c. 22), ss. 48(5)(7), 61(11)(c) (with s. 48(8), Sch. 25); this insertion extended to N.I. (20.3.2015) by The Crime and Courts Act 2013 (National Crime Agency and Proceeds of Crime) (Northern Ireland) Order 2015 (S.I. 2015/798), arts. 1(2), 7(a)S. 339A(1) substituted (26.10.2023) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 182(5)(a), 219(2)(f)Word in s. 69 heading inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 55(4)(b), 116(1); S.I. 2015/983, art. 2(2)(a)Words in s. 330(9)(b) repealed (1.7.2005) by virtue of Serious Organised Crime and Police Act 2005 (c. 15), ss. 105(2), 178(8), Sch. 17 Pt. 2; S.I. 2005/1521, art. 3(1)(c)(ee)Words in s. 449(2) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 151(4); S.I. 2013/1682, art. 3(v)Words in s. 316(1) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 36(2)(c); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(g)S. 382(3) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 4(3)(4), 14(3), (4)Word in s. 418(1) substituted (6.4.2016) by The Enterprise and Regulatory Reform Act 2013 (Consequential Amendments) (Bankruptcy) and the Small Business, Enterprise and Employment Act 2015 (Consequential Amendments) Regulations 2016 (S.I. 2016/481), reg. 1, Sch. 1 para. 18S. 302(7C) inserted (1.6.2015 for E.W.S., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 109(3); S.I. 2015/983, arts. 2(2)(e), 3(gg); S.I. 2016/147, art. 3(j)Words in s. 162(1) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(3)(b), Sch. 4 para. 47(b); S.R. 2015/190, reg. 3(2)(b)S. 434(1)(c) omitted (30.11.2016) by virtue of The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(12)(a)(i)Words in s. 297D(3) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 20; S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 193 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 421(3)(d) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 73(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 341(3A)(b) substituted (1.6.2015 for E.W.S., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 110; S.I. 2015/983, arts. 2(2)(e), 3(hh); S.I. 2016/147, art. 3(j)S. 451(3) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 99(c), Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)Words in s. 23(1)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 12, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 32(7)(b) inserted (31.7.2015) by Modern Slavery Act 2015 (c. 30), s. 61(1), Sch. 5 para. 18; S.I. 2015/1476, reg. 2(j)S. 341(1)(c) and word inserted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 38(1), 88(1); S.I. 2016/148, reg. 3(c)Words in s. 318 substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 123; S.I. 2013/1682, art. 3(v)S. 403 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 396D(8)(a) omitted (15.5.2022) by virtue of Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 46(9)(b)(i), 69(1); S.I. 2022/519, regs. 1(3), 2S. 330 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 353 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 451(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 99(b); S.I. 2005/1126, art. 2(2)(h)S. 276 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 33(9) inserted (15.10.2013 for E., 5.11.2013 for W.) by Prevention of Social Housing Fraud Act 2013 (c. 3), s. 12, Sch. para. 21; S.I. 2013/2622, art. 2; S.I. 2013/2861, art. 2S. 350 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 4(7)S. 106(9)(b) inserted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 40(3)(b); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)Words in s. 352(5)(b) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 47(3)(b); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 68 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 171 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 118 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 264 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 252 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 92(13) inserted (28.11.2016) by The Courts Reform (Scotland) Act 2014 (Relevant Officer and Consequential Provisions) Order 2016 (S.S.I. 2016/387), art. 1, sch. 3 para. 3 (with art. 4(2))S. 285 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 237(2) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 52 (with arts. 28-31)S. 353(7A)(7B) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 76(3), 94(1); S.I. 2008/755, art. 17(1)(b)S. 100 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 85(9) substituted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), s. 95(1), Sch. 11 para. 18(3)(a); S.I. 2015/778, art. 3, Sch. 1 para. 77Words in s. 353(5)(a) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 10 para. 8(2); S.I. 2008/755, art. 17(1)(d)(ii)Words in s. 277(7)(b) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 53; S.I. 2015/820, reg. 3(q)(iv)S. 29 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 120 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a) (with arts. 4, 7)Words in s. 355(1)(a) substituted (22.11.2014 for specified purposes, 1.6.2015 for E.W.S. in so far as not already in force, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 66(6), 116(1); S.I. 2014/3101, art. 3; S.I. 2015/983, art. 2(2)(a) (with art. 5); S.I. 2016/147, art. 3(f) (with art. 5)Word in s. 459(6)(a) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 15(3); S.I. 2008/755, art. 17(1)(f)S. 195S(2A) inserted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 10(4); S.I. 2021/724, reg. 3(b)S. 398 modified (31.12.2020) by 2003 c. 32, s. 37(6) (as substituted by European Union (Future Relationship) Act 2020 (c. 29), s. 40(7), Sch. 3 para. 3(3) (with Sch. 3 para. 3(4)); S.I. 2020/1662, reg. 2(dd))S. 383(5) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 4(3)(4), 14(3)(4)Words in s. 350(5)(a) substituted (1.6.2015 for E.W., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 66(4)(a), 116(1); S.I. 2015/983, art. 2(2)(a) (with art. 5); S.I. 2016/147, art. 3(f) (with art. 5)S. 346(2)(bc)-(bf) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 44; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 383(5) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 14(3), (4)S. 366 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 20(2)Words in s. 131(6) inserted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 44(a); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)S. 51(8A) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 82(2), 94(1); S.I. 2008/755, art. 17(1)(h) (with art. 17(3))S. 383(1)(2) excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 24(6)S. 437 in force at 24.3.2003 in so far as not already in force by S.I. 2003/333, art. 2, Sch.Words in s. 2C(3A) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 21(3)S. 124 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 39 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 181 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 396D(8) substituted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 46(9)(b)(ii), 69(1); S.I. 2022/519, regs. 1(3), 2S. 183(2) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 26(3)(a), 88(3)(a); S.R. 2015/190, reg. 3(1)(a)Word in s. 100(3)(b) omitted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by virtue of Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 37(2)(a); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)S. 187 excluded (3.12.2014) by The Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 (S.I. 2014/3141), reg. 1(b), Sch. 2 para. 11(6)Words in s. 353(5)(a) substituted (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 11(b) (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18S. 74 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch. (with arts. 5, 10-13)S. 191(7)(8) substituted for s. 191(7) (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(3)(b), Sch. 4 para. 51(3); S.R. 2015/190, reg. 3(2)(b)Words in s. 458(1) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 73(a) (with arts. 28-31)S. 402 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 30(1), (4)Words in s. 162(1) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(3)(b), Sch. 4 para. 47(a); S.R. 2015/190, reg. 3(2)(b)Words in s. 390(1) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 66(3); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Words in s. 245C(6)(b) substituted (1.4.2013) by Legal Aid, Sentencing and Punishment of Offenders Act 2012 (c. 10), s. 151(1), Sch. 5 para. 59; S.I. 2013/453, art. 3(h) (with savings and transitional provisions in S.I. 2013/534, art. 6)S. 338(2A) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 106(5), 178(8); S.I. 2005/1521, art. 3(1)(c)S. 101 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 278 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 20(12) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 186(3)(a) (with Sch. 27); S.I. 2020/1236, reg. 2S. 20(11)(e) inserted (15.10.2013 for E., 5.11.2013 for W.) by Prevention of Social Housing Fraud Act 2013 (c. 3), s. 12, Sch. para. 18(2); S.I. 2013/2622, art. 2; S.I. 2013/2861, art. 2S. 365 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 317 title substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 122(2); S.I. 2013/1682, art. 3(v)Sum in s. 142(3) substituted (with application in accordance with art. 2 of the amending S.S.I.) by The Proceeds of Crime Act 2002 Amendment (Scotland) Order 2011 (S.S.I. 2011/231), arts. 1, 3Words in s. 308(7)(a) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 94(3)(a) (with Sch. 20); S.I. 2013/423, art. 3, Sch.S. 267(3)(ba) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 29(4), 58(1)(6); S.I. 2018/78, reg. 3(l)S. 40 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 392(2)(aa) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 8(3), 58(1)(6); S.I. 2018/78, reg. 3(b)Words in s. 316(1) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 91(2)(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 378(6)(aa) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 25(7); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 293 excluded (1.4.2010) by UK Borders Act 2007 (c. 30), ss. 24(2)(e), 59(2); S.I. 2010/606, art. 2 (as amended (18.10.2012) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 16(3) (with arts. 24-28))Word in s. 436 heading substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 78(2) (with Sch. 5 para. 78(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 352(5)(ca)(cb) modified by S.I. 2018/196, Sch. para. 4 (as amended (E.W.) (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(2)(c))Words in s. 289(1C) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 11(4)(a); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 263 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 395 excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 27(6), (7)Words in s. 425(2)(b) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 77(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 271(4)(b) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 16(b); S.I. 2005/3136, art. 3(c)Words in s. 344(b) inserted (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 5 (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18S. 326 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 437(7) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 133(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 28(6) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 9(4), 88(1); S.I. 2015/820, reg. 3(f)Ss. 245E-245G inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 83(1), 94(1); S.I. 2008/755, art. 17(1)(h)S. 425(2)(aa) inserted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 87(2)(a); S.I. 2015/983, arts. 2(2)(e), 3(x); S.I. 2016/147, art. 3(i)S. 312 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 416(2) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 117(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 408A(5)(c)(d) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 70(3); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 288 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 302A(1) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 12(2)(b); S.I. 2008/755, art. 17(1)(f)Words in s. 213(1) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 65(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 88 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 6(3)(a) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 2, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 215(7A)(7B) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 36(3), 88(3)(a); S.R. 2015/190, reg. 3(1)(j)S. 245 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 308(4)(a) inserted (28.3.2009 for specified purposes, 31.10.2009 in so far as not already in force) by Armed Forces Act 2006 (c. 52), s. 383(2), Sch. 16 para. 197; S.I. 2009/812, art. 3(a)(b) (with transitional provisions in S.I. 2009/1059); S.I. 2009/1167, art. 4S. 308(7A) inserted (15.10.2013 for E., 5.11.2013 for W.) by Prevention of Social Housing Fraud Act 2013 (c. 3), s. 12, Sch. para. 23; S.I. 2013/2622, art. 2; S.I. 2013/2861, art. 2Words in s. 325(2) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 128(1)(c); S.I. 2013/1682, art. 3(v)Word in s. 185(3) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(3)(b), Sch. 4 para. 49(b); S.R. 2015/190, reg. 3(2)(b)Words in s. 450(1)(a) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 85; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(j)Words in s. 203(4)(b) substituted (1.3.2016) by Policing and Crime Act 2009 (c. 26), ss. 60(5)(b), 116(1); S.I. 2016/147, art. 3(c)S. 47M(3)(ba) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 5; S.I. 2018/78, reg. 3(aa)S. 3(6) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 120(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 261 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 127M(6) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 25(4)S. 441 in force at 24.3.2003 in so far as not already in force by S.I. 2003/333, art. 2, Sch.S. 379 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 357(3)(b) inserted (1.6.2015 for E.W. for specified purposes, 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 8; S.I. 2015/964, art. 2(d) (with art. 3); S.I. 2017/4, art. 2 (with art. 3)S. 3(2)(c) and word inserted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 111(3); S.I. 2013/1682, art. 3(v)S. 2C(3A) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 84(2), 94(1); S.I. 2008/755, art. 17(1)(h)S. 233(7) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 75; S.I. 2015/983, arts. 2(2)(e), 3(n)S. 363 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 33(9)(b) inserted (31.7.2015) by Modern Slavery Act 2015 (c. 30), s. 61(1), Sch. 5 para. 19; S.I. 2015/1476, reg. 2(j)Words in s. 445(1)(b) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 24(3), 58(1)(6); S.I. 2018/78, reg. 3(i); S.I. 2021/724, reg. 2(1)(l)Words in s. 437(7) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 79(4); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 245C(6)(b) substituted (N.I.) (1.4.2015) by Legal Aid and Coroners‘ Courts Act (Northern Ireland) 2014 (c. 11), s. 12(1), Sch. 2 para. 4 (with ss. 2(3), 9, Sch. 1 para. 3(3)); S.R. 2015/193, art. 2(e)Words in s. 106(9) substituted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 40(3)(a); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)Words in s. 378(6)(c) inserted (E.W.) (1.4.2018) by The Tax Collection and Management (Wales) Act 2016 (Consequential and Supplemental Provisions) Regulations 2018 (S.I. 2018/285), regs. 1(2), 5(k)S. 431 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 195S(1A)(c) inserted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 10(3); S.I. 2021/724, reg. 3(b)S. 167 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 419(2)(c) and word inserted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 81(2)(b); S.I. 2015/983, arts. 2(2)(e), 3(r); S.I. 2016/147, art. 3(i)S. 24 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 437(2)(a) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 79(2); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 184 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 52, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 12 excluded (3.12.2014) by The Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 (S.I. 2014/3141), regs. 1(b), 15(6)Words in s. 55(6) substituted (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 8 para. 408(1)(4); S.I. 2005/910, art. 3(y)S. 22(2)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 11(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 311(7) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(6)(b)(iii)S. 284 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 353(10)(c) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 80(3)(b), 94(1); S.I. 2008/755, art. 17(1)(g)Words in s. 428(5)(a) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 90(3)(a); S.I. 2015/983, arts. 2(2)(e), 3(aa)Words in s. 303Z11(6) substituted (27.4.2017 (retrospectively except as it extends to N.I.), 28.6.2021 for N.I.) by Financial Services Act 2021 (c. 22), s. 33(2)(3), Sch. 12 para. 19(2) (with s. 33(4)); S.I. 2021/739, reg. 2S. 93 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 388(5)(a) inserted (18.6.2009) by Serious Crime Act 2007 (c. 27), s. 94(3), Sch. 10 para. 18; S.S.I. 2009/224, art. 2(1)(d)(ii)Pt. 2: power to modify conferred (20.3.2015) by Crime and Courts Act 2013 (c. 22), ss. 47, 61(2); S.I. 2015/813, art. 2(b)Words in s. 327(2C) inserted (29.6.2021) by Financial Services Act 2021 (c. 22), ss. 32(2), 49(2)(b)S. 357(2A) omitted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 7(2)(b), 58(1)(6); S.I. 2018/78, reg. 3(b); S.I. 2021/724, reg. 2(1)(b)Word in s. 195A(1)(b) omitted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 7(a); S.I. 2021/724, reg. 3(b)Words in s. 166(3) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 39(3)(b), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 298(1)(a) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 22; S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 441(2)(fa) substituted for s. 441(2)(f) (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 136; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 67(2)(a)(b) substituted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 26(2), 58(1)(6); S.I. 2018/78, reg. 3(k)S. 353(2)(b) substituted (1.6.2015 for E.W., 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 7(2); S.I. 2015/964, art. 2(d) (with art. 3); S.I. 2017/4, art. 2 (with art. 3)S. 323(1)(hb) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 45(2); S.I. 2020/45, reg. 2S. 43 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 55(5) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 33; S.I. 2015/820, reg. 3(q)(iii)Word in s. 108(4) substituted (6.4.2016) by The Enterprise and Regulatory Reform Act 2013 (Consequential Amendments) (Bankruptcy) and the Small Business, Enterprise and Employment Act 2015 (Consequential Amendments) Regulations 2016 (S.I. 2016/481), reg. 1, Sch. 1 para. 18Words in s. 378(6)(b) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 18(b)S. 278(7A) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 30(4); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(g)S. 408A(9)(b) and preceding word omitted (31.12.2020) by virtue of The Law Enforcement and Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/742), regs. 1, 107(11); 2020 c. 1, Sch. 5 para. 1(1)S. 238 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 353(11) inserted (E.W.) (1.4.2018) by The Tax Collection and Management (Wales) Act 2016 (Consequential and Supplemental Provisions) Regulations 2018 (S.I. 2018/285), regs. 1(2), 5(g)Pt. 5 Ch. 3 modified (E.W.) (1.4.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 (S.I. 2018/196), arts. 1(2), 3, Sch. para. 3 (as amended (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(2)(a))Word in s. 2A(2) omitted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 18(2)(a); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(e)Ss. 127A-127R and cross-heading inserted (22.11.2014 for the insertion of ss. 127A, 127G, 127R for specified purposes, 1.6.2015 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 56(2), 116(1); S.I. 2014/3101, art. 3; S.I. 2015/983, art. 2(2)(a)Word in s. 460(3)(a) omitted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 88(a); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(j)S. 238(1): s. 238 renumbered as s. 238(1) (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 53(2) (with arts. 28-31)Ss. 97B-97D inserted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 16, 88(2)(a) (with s. 86(3)); S.S.I. 2016/11, reg. 2(a)S. 41A(3)(d) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 112; S.I. 2013/1682, art. 3(v)S. 224 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch. (with art. 9)Words in s. 438(1) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 80(3)(a)(ii) (with Sch. 5 para. 80(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 267 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 332(7) inserted (15.5.2006) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 102(7), 178(8); S.I. 2006/1085, art. 3Words in s. 118(2C) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 197 (with Sch. 27); S.I. 2020/1236, reg. 2S. 381 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 249 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 356(1) repealed (1.6.2015 for E.W., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 66(7)(b), 116(1), Sch. 8 Pt. 5; S.I. 2015/983, art. 2(2)(a)(g) (with art. 5); S.I. 2016/147, art. 3(f)(l) (with art. 5)Words in s. 420(4) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(7)(b)(i)S. 420 title substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(8)Words in s. 445(2)(b) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 71 (with arts. 28-31)Words in s. 352(5)(c) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 31(b) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(k)S. 331 restricted (1.3.2004) by The Proceeds of Crime Act 2002 (Business in the Regulated Sector and Supervisory Authorities) Order 2003 (S.I. 2003/3074), arts. 1, 4S. 131(5A) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 59(3)(c), 116(1); S.I. 2015/983, art. 2(2)(a)S. 453A inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 81(2), 94(1); S.I. 2008/755, art. 17(1)(g)Words in s. 176(2)(a) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 47(3)(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 338 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 339ZI applied by S.I. 2003/425, art. 32A(3) (as inserted (31.1.2018) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) (Amendment) Order 2017 (S.I. 2017/1280), art. 1(3), Sch. para. 5)S. 82(3) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 101(5); S.I. 2015/983, arts. 2(2)(e), 3(ff)S. 271 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 421(3)(f) inserted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 83(3); S.I. 2015/983, arts. 2(2)(e), 3(t); S.I. 2016/147, art. 3(i)Words in s. 35(2) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 192(2) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2S. 52 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 24, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 303Z2(4)(e) inserted (E.W.) (20.7.2018) by The Tax Collection and Management (Wales) Act 2016 (Supplemental Provision) Regulations 2018 (S.I. 2018/768), regs. 1(2), 2(f)Words in s. 345(2)(a) inserted (1.6.2015 for E.W. for specified purposes, 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 4; S.I. 2015/964, art. 2(d) (with art. 3); S.I. 2017/4, art. 2 (with art. 3)S. 27 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch. (with arts. 3(2), 10-13)Words in s. 282C(2)(a) omitted (retrospective to 20.3.2015) by virtue of The Crime and Courts Act 2013 (National Crime Agency and Proceeds of Crime) (Northern Ireland) Order 2015 (S.I. 2015/798), arts. 1(2), 8(4)(b)Words in s. 291(2) substituted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 4; S.I. 2008/755, art. 17(1)(f)Words in s. 330(6)(c) inserted (21.2.2006) by Proceeds of Crime Act 2002 and Money Laundering Regulations 2003 (Amendment) Order 2006 (S.I. 2006/308), arts. 1, 2(3)Words in s. 32(7) inserted (15.10.2013 for E., 5.11.2013 for W.) by Prevention of Social Housing Fraud Act 2013 (c. 3), s. 12, Sch. para. 20; S.I. 2013/2622, art. 2; S.I. 2013/2861, art. 2S. 148(3) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 103(5); S.I. 2015/983, arts. 2(2)(e), 3(ff)Words in s. 362(3)(a) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 110(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 19(7)(da) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 23(2); S.I. 2015/820, reg. 3(q)(iii)Words in s. 355 heading substituted (27.4.2017 for specified purposes, 30.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 49(2); S.I. 2018/78, reg. 2(j); S.I. 2021/724, reg. 4(i)S. 362S 362T and cross-heading inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 3, 58(1)(6); S.I. 2018/78, reg. 3(a); S.I. 2021/724, reg. 2(1)(a)S. 354 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 6(3)Words in s. 396D(1) substituted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 46(9)(a), 69(1); S.I. 2022/519, regs. 1(3), 2S. 67(9)(10) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 26(9), 58(1)(6); S.I. 2018/78, reg. 3(k)Words in s. 432(4) inserted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(11)(b)S. 111(4) substituted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 18(2), 88(2)(a); S.S.I. 2016/11, reg. 2(c)Words in s. 16(4) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 5(4), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 273(4)(b) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 52; S.I. 2015/820, reg. 3(q)(iv)Words in s. 292(1) omitted (12.4.2010) by virtue of The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 60(2) (with arts. 28-31)S. 380(5) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 4(3)(4), 14(3), (4)S. 123 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 289(4) substituted (1.6.2015 for E.W.S., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 63(3), 116(1); S.I. 2015/983, art. 2(2)(b); S.I. 2016/147, art. 3(d)Word in s. 459(5)(a) inserted (S.) (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 19(2)(b), 88(2)(a); S.S.I. 2016/11, reg. 2(d) (with reg. 3)S. 408B(3)(c)(d) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 71; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 388(7A)(7B) inserted (18.6.2009) by Serious Crime Act 2007 (c. 27), ss. 76(6), 94(3); S.S.I. 2009/224, art. 2(1)(b)Words in s. 74(1)(c) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 35(b), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 398(3)(f) substituted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 196(3)(b) (with art. 10)S. 55 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 112 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a) (with arts. 3(3), 7)S. 440 in force at 24.3.2003 in so far as not already in force by S.I. 2003/333, art. 2, Sch.Words in s. 439(3)(b) substituted (27.6.2018) by Investigatory Powers Act 2016 (c. 25), s. 272(1), Sch. 10 para. 12(4) (with Sch. 9 paras. 7, 8, 10); S.I. 2018/652, reg. 12(g)(iii)Words in s. 223(8) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 51(b) (with arts. 28-31)Words in s. 344(a) substituted (1.6.2015 for E.W., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 66(3)(a), 116(1); S.I. 2015/983, art. 2(2)(a) (with art. 5); S.I. 2016/147, art. 3(f) (with art. 5)Words in s. 18(6)(b) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 2(2)(b), 88(1); S.I. 2015/820, reg. 3(a)Words in s. 297(4) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 9Words in s. 70(5) inserted (18.6.2012 for specified purposes, 5.11.2012 for specified purposes, 28.5.2013 for specified purposes) by Criminal Justice Act 2003 (c. 44), s. 336(3)(4), Sch. 3 para. 75(4); S.I. 2012/1320, art. 4(1)(c)(2)(3) (with art. 5) (see S.I. 2012/2574, art. 4(2) and S.I. 2013/1103, art. 4); S.I. 2012/2574, art. 2(2)(3)(c), Sch. (with arts. 3, 4) (as amended (4.11.2012) by S.I. 2012/2761, art. 2) (with S.I. 2013/1103, art. 4); S.I. 2013/1103, art. 2(1)(c)(2)(3) (with arts. 3, 4)S. 375C omitted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 18(4)(c), 58(4)(6)S. 354 excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 25(5), 26(5)S. 378(3C)-(3F) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 59; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 282A: power to modify conferred (25.4.2013) by Crime and Courts Act 2013 (c. 22), s. 61(11)(f), Sch. 25 para. 4(2)(a)S. 361 excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 8(6)-(8), 18(6)(7), 27(5), 28(5) (as amended (1.4.2008) by S.I. 2008/298, arts. 1(1), 2(5)(8)(9)(10))Words in s. 123(1) substituted (22.4.2009) by Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3), s. 227(3), sch. 5 para. 29(a) (with s. 223); S.S.I. 2009/67, art. 3(2)(3), sch. 1 (with arts. 4-6) (as amended (31.1.2011) by S.S.I. 2011/31, art. 5(b))S. 282 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 337(5)(a) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 106(3), 178(8); S.I. 2005/1521, art. 3(1)(c)Words in s. 19(8) inserted (15.10.2013 for E., 5.11.2013 for W.) by Prevention of Social Housing Fraud Act 2013 (c. 3), s. 12, Sch. para. 17(3); S.I. 2013/2622, art. 2; S.I. 2013/2861, art. 2Words in s. 217(1)(b) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 67(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 282D(1)(a) omitted (retrospective to 20.3.2015) by virtue of The Crime and Courts Act 2013 (National Crime Agency and Proceeds of Crime) (Northern Ireland) Order 2015 (S.I. 2015/798), arts. 1(2), 8(5)(a)S. 131C(1A) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 31(3)Words in s. 435(2) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 77(4)(b) (with Sch. 5 para. 77(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 399(3A) substituted for s. 399(3) (1.6.2015) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 21; S.I. 2015/964, art. 2(d) (with art. 3)Words in s. 421(3)(a) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(9)(a)S. 339ZI applied by S.I. 2003/425, art. 22B(3) (as inserted (31.1.2018) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) (Amendment) Order 2017 (S.I. 2017/1280), art. 1(3), Sch. para. 4)S. 47G(3)(ac) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 4; S.I. 2018/78, reg. 3(aa)Words in s. 459(3) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 119(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 427(3)(aa) inserted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 89(2)(a); S.I. 2015/983, arts. 2(2)(e), 3(z); S.I. 2016/147, art. 3(i)Words in s. 189(8)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 55(5), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 339A(6A) inserted (26.10.2023) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 182(5)(b), 219(2)(f)Ss. 375A, 375B inserted (22.11.2014 for specified purposes, 1.6.2015 for E.W.S. in so far as not already in force, 1.2.2017 for N.I. in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 26; S.I. 2014/3098, art. 3; S.I. 2015/964, art. 2(e); S.I. 2017/4, art. 2Words in s. 323(5)(d) substituted (15.3.2015 being the date on which 1992 c. 7, Pt. 12ZC comes into force by virtue of S.R. 2015/86, art. 3(1)(d)) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(4)(a); S.I. 2014/1640, art. 8(d) (with art. 18)Words in s. 364(2)(a) added (N.I.) (20.8.2005) by The Criminal Justice (Northern Ireland) Order 2005 (S.I. 2005/1965), arts. 1(4), 14(3)(a)Words in s. 445(2)(b) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 150; S.I. 2013/1682, art. 3(v)Word in s. 459(4)(a) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 15(2); S.I. 2008/755, art. 17(1)(f)S. 372 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 31(5)S. 458(4) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 73(c) (with arts. 28-31)Words in s. 55(8)(b) omitted (16.1.2012) by virtue of Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 305(b); S.I. 2011/3019, art. 3, Sch. 1Words in s. 292(1) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 5(2); S.I. 2008/755, art. 17(1)(f)Words in s. 451(1) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 34S. 119 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a) (with arts. 4, 7)S. 106(8)(d)(e) inserted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 40(2); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)S. 390(4) excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 25(10), 26(10)S. 425(2)(c) and word inserted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 87(2)(b); S.I. 2015/983, arts. 2(2)(e), 3(x); S.I. 2016/147, art. 3(i)S. 13 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 136 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Word in s. 429(3)(a) repealed (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 8 Pt. 4; S.I. 2015/983, art. 2(2)(f)Words in s. 333E(4) substituted (26.6.2017) by The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (S.I. 2017/692), reg. 1(2), Sch. 7 para. 6(3) (with regs. 8, 15)S. 381(2)(b) substituted (1.6.2015) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 15; S.I. 2015/964, art. 2(d) (with art. 3)Ss. 333A-333E inserted (26.12.2007) by Terrorism Act 2000 and Proceeds of Crime Act 2002 (Amendment) Regulations 2007 (S.I. 2007/3398), reg. 1(2), Sch. 2 para. 4S. 374 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 21(6)S. 459(4)(azaa) inserted (26.10.2023) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 182(7)(a), 219(2)(f)Words in s. 459(3) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 74(2) (with arts. 28-31)S. 21(9)(ca) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 25(2); S.I. 2015/820, reg. 3(q)(iii)S. 335 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 416(2) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 76(3); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 289(1) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 11(2); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)Ss. 67A-67D inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 58(2), 116(1); S.I. 2015/983, art. 2(2)(a)S. 392(2)(b) substituted (1.6.2015) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 19; S.I. 2015/964, art. 2(d) (with art. 3)S. 337(4A) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 104(7), 178(8); S.I. 2005/1521, art. 3(1)(c)Words in s. 438(1)(fa) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 80(3)(e) (with Sch. 5 para. 80(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 363(1A) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 10 para. 11; S.I. 2008/755, art. 17(1)(d)(ii)S. 18A inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 2(3), 88(1); S.I. 2015/820, reg. 3(a)Words in s. 95(3) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(3)Word in s. 396B(3) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 48(a), 69(1); S.I. 2022/519, regs. 1(3), 2Words in s. 173(1)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 46, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 330(7D) inserted (26.10.2023) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 184(2)(b), 219(2)(g)Words in s. 378(6A) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 144(6) ; S.I. 2013/1682, art. 3(v)S. 374 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 221 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 340(13) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 135; S.I. 2013/1682, art. 3(v)S. 77 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Pt. 2 applied (20.12.2023) by National Security Act 2023 (c. 32), s. 100(1), Sch. 6 para. 8(5) (with s. 97); S.I. 2023/1272, reg. 2(a)Words in s. 396G(3) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 46(10), 69(1); S.I. 2022/519, regs. 1(3), 2Words in s. 339A(2) inserted (29.6.2021) by Financial Services Act 2021 (c. 22), ss. 32(5)(a), 49(2)(b)Word in s. 447(3)(a) repealed (E.W.) (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 17 Pt. 2; S.I. 2005/1521, art. 3(1)(ee)S. 352(5)(c) modified (E.W.) (1.4.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 (S.I. 2018/196), arts. 1(2), 3, Sch. para. 4Words in s. 441(7)(b) substituted (27.6.2018) by Investigatory Powers Act 2016 (c. 25), s. 272(1), Sch. 10 para. 12(5) (with Sch. 9 paras. 7, 8, 10); S.I. 2018/652, reg. 12(g)(iii)Word in s. 31(3) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 27(3); S.I. 2015/820, reg. 3(q)(iii)Words in s. 131(5) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 59(3)(b), 116(1); S.I. 2015/983, art. 2(2)(a)S. 84(2)(c)-(g) applied (1.1.2006) by The Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (S.I. 2005/3181), arts. 1, 49(3)Word in s. 459(4)(a) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 57(2)(b); S.I. 2015/820, reg. 3(q)(v)S. 341(3B)(3C) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 39(3); S.I. 2018/78, reg. 5(3)(b)(i)(ii); S.I. 2021/724, reg. 4(i)S. 127Q(6)-(9) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 26S. 459(6)(aa) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 119(4); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 363(2)(b) and word omitted (1.6.2015 for E.W. for specified purposes, 1.2.2017 in so far as not already in force) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 10(b); S.I. 2015/964, art. 2(d) (with art. 3); S.I. 2017/4, art. 2 (with art. 3)Words in s. 183(1) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(6); S.I. 2009/1604, art. 2(d)Words in s. 436 heading substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 132(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 195C(6)(aa) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 25(2)(a) (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)S. 423(2) substituted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 85; S.I. 2015/983, arts. 2(2)(e), 3(v); S.I. 2016/147, art. 3(i)S. 234 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 380(2) omitted (1.6.2015) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 14(2); S.I. 2015/964, art. 2(d) (with art. 3)S. 394 restricted (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 18(6), (8)Words in s. 195S(1)(c) inserted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 10(2)(b); S.I. 2021/724, reg. 3(b)Words in s. 421(2)(a) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 73(2)(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 246(7) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 86; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 183 sidenote substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(6); S.I. 2009/1604, art. 2(d)S. 398 modified (31.7.2017) by The Criminal Justice (European Investigation Order) Regulations 2017 (S.I. 2017/730), regs. 1(1), 44(9)(a) (with reg. 3)S. 202 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Word in s. 422(2)(a) repealed (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 8 Pt. 4; S.I. 2015/983, art. 2(2)(f)S. 445 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 25(1)(b) substituted (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 8 para. 406(b); S.I. 2005/910, art. 3(y)Word in s. 181(3) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(3)(b), Sch. 4 para. 48(3); S.R. 2015/190, reg. 3(2)(b)S. 323(1)(ga) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(2)(b); S.I. 2014/1640, art. 7(ii) (with arts. 16, 19)S. 323(1)(ha) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(2)(c); S.I. 2014/1640, art. 5(2)(x)S. 196 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Word in s. 121(5) substituted (1.3.2016) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 43(2); S.S.I. 2016/11, reg. 2(j)S. 387(4) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 16(2)Word in s. 297A(6)(b) omitted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 19(a); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 49(8A) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 82(1), 94(1); S.I. 2008/755, art. 17(1)(h) (with art. 17(3))S. 150 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 34 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 18, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 378(3A)(aa) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 25(4); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 366 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 10(2), 20(2), 29(1)(2), 30(1)(2)Pt. 8 Ch. 1: power to modify conferred (20.3.2015) by Crime and Courts Act 2013 (c. 22), ss. 47, 61(2); S.I. 2015/813, art. 2(b)Words in s. 459(6A) inserted (29.6.2021) by Financial Services Act 2021 (c. 22), ss. 32(7)(c), 49(2)(b)Words in s. 21(1)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 10, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 13(3)(a) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 6(2), 88(1); S.I. 2015/820, reg. 3(c)S. 396B(3)(b) and word inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 48(b), 69(1); S.I. 2022/519, regs. 1(3), 2Words in s. 62(1) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 29; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 273(4)(b) inserted (E.W.N.I.) (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 83(2), 94(1); S.I. 2008/755, art. 17(1)(h)Words in s. 40(6)(a) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 22(4), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 377A inserted (1.3.2008 for specified purposes, 1.4.2008 in so far as not already in force) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 115; S.I. 2008/219, art. 3(m); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 316(1) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 121; S.I. 2013/1682, art. 3(v)S. 266(8ZA) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 29(3), 58(1)(6); S.I. 2018/78, reg. 3(l)S. 249(1A) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 12(4); S.I. 2005/3136, art. 3(c)S. 108 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 390(7) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 66(4); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Words in s. 2A(3)(b) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 20(3)Words in s. 214 sidenote substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(7); S.I. 2009/1604, art. 2(d)S. 333D(1A) inserted (27.4.2017 for specified purposes, 31.10.2017 for specified purposes, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 37(3); S.I. 2017/991, reg. 2(r) (with reg. 1(4)); S.I. 2021/724, reg. 4(h)S. 253 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 162 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 289(1A)(a) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 11(3)(a); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)Words in s. 438(10) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 80(5) (with Sch. 5 para. 80(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 294(2) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 15(3); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)Words in s. 181 heading repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 50(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 293A inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 61 (with arts. 28-31)Words in s. 316(8B) substituted (retrospective to 20.3.2015) by The Crime and Courts Act 2013 (National Crime Agency and Proceeds of Crime) (Northern Ireland) Order 2015 (S.I. 2015/798), arts. 1(2), 8(7)Word in s. 241(3)(b) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 29; S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(g)S. 187 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 41(4) substituted (1.6.2015) by Crime and Courts Act 2013 (c. 22), ss. 46(4), 61(2); S.I. 2015/813, art. 3(b)Words in s. 169(1)(c) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 42, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 362D(4) substituted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 49(2)(b), 69(1); S.I. 2022/519, regs. 1(3), 2S. 67(5A)(5B) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 14(2), 88(1); S.I. 2015/820, reg. 3(j)S. 232 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 133 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 459(6A) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 87(7); S.I. 2018/78, reg. 5(3)(a)(i)(ii)S. 206 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 278(6A) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 30(2)(b); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(g)Words in s. 378(8)(b) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 144(7)(c); S.I. 2013/1682, art. 3(v)Words in s. 294(2) substituted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 6(2); S.I. 2008/755, art. 17(1)(f)Words in s. 303Z1(6) inserted (E.W.) (20.7.2018) by The Tax Collection and Management (Wales) Act 2016 (Supplemental Provision) Regulations 2018 (S.I. 2018/768), regs. 1(2), 2(e)S. 220(9)(ba) inserted (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 61(6), 116(1); S.I. 2009/3096, art. 3(g)S. 19 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 364 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Word in s. 459(7D) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 87(11); S.I. 2018/78, reg. 5(3)(a)(i)(ii)Words in s. 166(5) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 39(5)(b), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 222(1)(c) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 68(b), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 424(2)(b) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 86(2)(b); S.I. 2015/983, arts. 2(2)(e), 3(w)S. 311(2A)(2B) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 34(2); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(g)S. 195S(1A)(1B) substituted for s. 195S(1A) (13.2.2015) by The Crime and Courts Act 2013 (Consequential Amendments) Order 2015 (S.I. 2015/230), arts. 1(1), 2(c)Words in s. 297F(4) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 21; S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)Words in s. 213(2) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 65(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 303A inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 13; S.I. 2008/755, art. 17(1)(f)Words in s. 398(5)(b) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 107(3)(b), 178(7)(a); S.I. 2005/1521, art. 2(1)(e)S. 377(1)(a)(b) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 143; S.I. 2013/1682, art. 3(v)S. 55(7)-(10) substituted for s. 55(7) (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 51(2), 116(1); S.I. 2009/3096, art. 3(f)S. 295(1A)(1B) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 100(2), 178(7)(a); S.I. 2005/1521, art. 2(1)(c)S. 439(5)(i) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 81(3) (with Sch. 5 para. 81(4)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 419 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 148(2): s. 148 renumbered as s. 148(2) (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 103(3); S.I. 2015/983, arts. 2(2)(e), 3(ff)Word in s. 459(7A) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 87(8)(a); S.I. 2018/78, reg. 5(3)(a)(i)(ii)Word in s. 15(3)(c) omitted (1.6.2015) by virtue of Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 22(3)(a); S.I. 2015/820, reg. 3(q)(iii)Words in s. 292(6) inserted (27.4.2017 for specified purposes, 31.10.2017 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 14(4); S.I. 2017/991, reg. 2(l); S.I. 2021/724, reg. 3(b)Words in s. 16(6) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 5(6), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 442A inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 85 (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)Words in s. 291(5) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 59(3) (with arts. 28-31)S. 87A inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 70; S.I. 2015/983, arts. 2(2)(e), 3(n)S. 243(5) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 9; S.I. 2005/3136, art. 3(c)S. 104(8A) inserted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 38(3); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)S. 290(4)(ba) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 31(4), 58(1)(6); S.I. 2018/78, reg. 3(n); S.I. 2021/724, reg. 2(1)(o)Word in s. 123(7) substituted (22.4.2009) by Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3), s. 227(3), sch. 5 para. 29(c) (with s. 223); S.S.I. 2009/67, art. 3(2)(3), sch. 1 (with arts. 4-6) (as amended (31.1.2011) by S.S.I. 2011/31, art. 5(b))Words in s. 20(11)(d) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 186(2)(a) (with Sch. 27); S.I. 2020/1236, reg. 2Words in s. 420(5) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(7)(c)S. 394 applied (with modifications) (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 8(1)(3)(4), 18(3)(4)S. 282D(10)(b) and preceding word omitted (31.12.2020) by virtue of The Law Enforcement and Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/742), regs. 1, 107(4); 2020 c. 1, Sch. 5 para. 1(1)S. 289(1A)-(1E) inserted (1.6.2015 for E.W.S., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 63(2), 116(1); S.I. 2015/983, art. 2(2)(b); S.I. 2016/147, art. 3(d)S. 378(3A)(c) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), ss. 55(5)(c), 61(2) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(f)Words in s. 323(4)(d) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(3)(a); S.I. 2014/1640, art. 7(ii) (with arts. 16, 19)Words in s. 209 substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 61; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 418(3)(d) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 70(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 72(9)(ea) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 19 (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(k)S. 246 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 35(2B) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 192(4)(a) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2Word in s. 311(3)(d) substituted (6.4.2016) by The Enterprise and Regulatory Reform Act 2013 (Consequential Amendments) (Bankruptcy) and the Small Business, Enterprise and Employment Act 2015 (Consequential Amendments) Regulations 2016 (S.I. 2016/481), reg. 1, Sch. 1 para. 18S. 353(2)(bc)-(bf) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 48(2); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 356 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Word in s. 31 heading inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 27(2); S.I. 2015/820, reg. 3(q)(iii)Words in s. 453(2) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 81(1)(a), 94(1); S.I. 2008/755, art. 17(1)(g)Words in s. 369(7) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 35(3) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(k)Words in s. 35(2B) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 192(4)(b) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2S. 341(3A) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 75(1), 94(1); S.I. 2008/755, art. 17(1)(a)S. 87 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 316(1) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 19(2)(a), 58(1)(6); S.I. 2018/78, reg. 3(f); S.I. 2021/724, reg. 2(1)(i)Words in s. 333D(1)(a) substituted (26.6.2017) by The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (S.I. 2017/692), reg. 1(2), Sch. 7 para. 6(2) (with regs. 8, 15)S. 216 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 148(1) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 103(2); S.I. 2015/983, arts. 2(2)(e), 3(ff)S. 195C(8) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 25(4) (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)S. 4 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 125, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 308(5)(a) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 200(3) (with Sch. 27); S.I. 2020/1236, reg. 2S. 20 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 357 substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 139; S.I. 2013/1682, art. 3(v)Words in s. 211(1) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 63(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 91 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 357(7)(a) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 7(2)(d)(i), 58(1)(6); S.I. 2018/78, reg. 3(b); S.I. 2021/724, reg. 2(1)(b)S. 453B inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W. for specified purposes, 28.6.2021 for N.I. in so far as not already in force, 28.6.2021 for E.W. for specified purposes) by Criminal Finances Act 2017 (c. 22), ss. 23, 58(1)(6); S.I. 2018/78, reg. 3(h); S.I. 2021/724, reg. 2(1)(k)(2)(b)S. 283 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 55(4)(c) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 58(5)(c), 116(1); S.I. 2015/983, art. 2(2)(a)Pt. 3 applied (3.12.2014) by The Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 (S.I. 2014/3141), reg. 1(b), Sch. 1 para. 11(5)S. 47M(3)(c) modified (1.4.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 (S.I. 2018/196), arts. 1(2), 3, Sch. para. 2Words in s. 19(7)(da) inserted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 185(2)(b) (with Sch. 27); S.I. 2020/1236, reg. 2Words in s. 18(6) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 7, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 8 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 419(2)(aa) inserted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 81(2)(a); S.I. 2015/983, arts. 2(2)(e), 3(r); S.I. 2016/147, art. 3(i)S. 357(8)(9) omitted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 7(2)(e), 58(1)(6); S.I. 2018/78, reg. 3(b); S.I. 2021/724, reg. 2(1)(b)Words in s. 316(1) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 20(2)(a), 58(1)(6); S.I. 2018/78, reg. 3(f); S.I. 2021/724, reg. 2(1)(i)Words in s. 177(5)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 48(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 32 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 331(4) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 130; S.I. 2013/1682, art. 3(v)S. 280(3)(4) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 99(2), 178(7)(a); S.I. 2005/1521, art. 2(1)(b)Words in s. 166(4) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 39(4), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Word in s. 459(7B) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 87(9); S.I. 2018/78, reg. 5(3)(a)(i)(ii)S. 449(5) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 140(7), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 40(8)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 22(5), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 41A(3)(ca) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), Sch. 21 para. 15 (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)S. 416(3A) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 56; S.I. 2015/820, reg. 3(q)(v)S. 353(10)(d) added (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 11(d) (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18S. 2A(3)(d) and word inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 18(3)(b); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(e)Words in s. 369(7) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 111(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 78 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 297A(6)(c) modified by S.I. 2018/196, Sch. para. 11A (as inserted (E.W.) (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(3)(a))Words in s. 139(9)(a) substituted (1.4.2013) by The Police and Fire Reform (Scotland) Act 2012 (Consequential Modifications and Savings) Order 2013 (S.S.I. 2013/119), art. 1, sch. 1 para. 19(2)(a)Words in s. 238 substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(9); S.I. 2009/1604, art. 2(d)S. 89(4)-(9) inserted (20.11.2003) by Courts Act 2003 (c. 39), ss. 94(2)(3), 110(2)S. 199(8B) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 27, 88(3)(a); S.R. 2015/190, reg. 3(1)(a)S. 378(3AA)(d) inserted (1.6.2015 for E.W., 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 29; S.I. 2015/964, art. 2(f); S.I. 2017/4, art. 2S. 258 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 302(7)(ba) inserted (S.) (1.4.2013) by The Police and Fire Reform (Scotland) Act 2012 (Consequential Modifications and Savings) Order 2013 (S.S.I. 2013/119), art. 1, sch. 1 para. 19(3)(b)S. 449 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 437(6) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 79(3)(a); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 340(11)(b) modified (E.W.N.I.) (1.10.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 6 para. 44(a) (with Sch. 13 para. 5); S.I. 2008/2504, art. 2(a)S. 96 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 287(4) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 21; S.I. 2005/3136, art. 3(c)S. 346(2)(d) added (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 7(a) (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18Word in s. 319(1) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 95(2)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 33 sidenote substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(2); S.I. 2009/1604, art. 2(d)S. 418 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 47B(2)(d) substituted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 13(1), 88(1); S.I. 2016/148, reg. 3(a)Words in s. 352(7) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 48 para. 12(3)Words in s. 93(4)(b) inserted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 23(a); S.I. 2018/78, reg. 5(3)(b)(i)(ii)S. 41(2A)(2B) inserted (1.6.2015) by Crime and Courts Act 2013 (c. 22), ss. 46(2), 61(2); S.I. 2015/813, art. 3(b)S. 84 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 316(9)(c) inserted (24.7.2006 for E.W., 8.1.2007 in so far as not already in force) by Criminal Justice Act 2003 (c. 44), s. 336(3)(4), Sch. 36 para. 78; S.I. 2006/1835, art. 2(h), S.I. 2006/3422, art. 2(1)(c)Words in s. 16(3) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 5(3)(b), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 93(4) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 102; S.I. 2015/983, arts. 2(2)(e), 3(ff)S. 414(3)(za) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 75; S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 31 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 361(7) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 109(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 456 in force at 24.2.2003 for specified purposes by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 435(2) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 77(4)(c) (with Sch. 5 para. 77(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 396A(6) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 46(6), 69(1); S.I. 2022/519, regs. 1(3), 2S. 362 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 226 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 438(1) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 80(3)(a)(iii) (with Sch. 5 para. 80(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 214(1) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(7); S.I. 2009/1604, art. 2(d)S. 195G(3)(aa) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 26 (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)S. 62 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 317 substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 122(3); S.I. 2013/1682, art. 3(v)S. 237 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 378(3A)(ab) modified (E.W.) (1.4.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 (S.I. 2018/196), arts. 1(2), 3, Sch. para. 7Word in s. 459(7A) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 57(3)(a); S.I. 2015/820, reg. 3(q)(v)Words in s. 421(3)(c) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(9)(c)(ii)S. 330 restricted (1.3.2004) by The Proceeds of Crime Act 2002 (Business in the Regulated Sector and Supervisory Authorities) Order 2003 (S.I. 2003/3074), arts. 1, 4S. 278(6A) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 106; S.I. 2015/983, arts. 2(2)(e), 3(ff)S. 325(1) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 100(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 131C heading substituted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 31(6)Words in s. 128(11)(a) substituted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 27(3)S. 417(2) substituted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 79; S.I. 2015/983, arts. 2(2)(e), 3(p); S.I. 2016/147, art. 3(i)Word in s. 132(1)(a) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 71; S.I. 2015/983, arts. 2(2)(e), 3(n)S. 100(4)(d)(e) inserted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 37(3)(b); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)Word in s. 15(2)(b) omitted (15.10.2013 for E., 5.11.2013 for W.) by virtue of Prevention of Social Housing Fraud Act 2013 (c. 3), s. 12, Sch. para. 16(2)(a); S.I. 2013/2622, art. 2; S.I. 2013/2861, art. 2S. 429(3)(c) and word inserted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 91(2)(b); S.I. 2015/983, arts. 2(2)(e), 3(bb); S.I. 2016/147, art. 3(i)S. 245ZA inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 29(2), 58(1)(6); S.I. 2018/78, reg. 3(l)Words in s. 351(8) repealed (22.11.2014 for specified purposes, 1.6.2015 for E.W.S. in so far as not already in force, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 66(5), 116(1), Sch. 8 Pt. 5; S.I. 2014/3101, art. 3; S.I. 2015/983, art. 2(2)(a)(g) (with art. 5); S.I. 2016/147, art. 3(f)(l) (with art. 5)Ss. 362A-362I and cross-heading inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 1, 58(1)(6) (as amended (N.I.) (31.12.2020) by S.I. 2019/742, regs. 1, 109(2); 2020 c. 1, Sch. 5 para. 1(1)); S.I. 2018/78, reg. 3(a); S.I. 2021/724, reg. 2(1)(a)Word in s. 188(5) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 54(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 452 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 370(6) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 21(3)Word in s. 417(1) substituted (6.4.2016) by The Enterprise and Regulatory Reform Act 2013 (Consequential Amendments) (Bankruptcy) and the Small Business, Enterprise and Employment Act 2015 (Consequential Amendments) Regulations 2016 (S.I. 2016/481), reg. 1, Sch. 1 para. 18Words in s. 390(6) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 66(4); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 423 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Word in s. 100(4)(b) omitted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by virtue of Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 37(3)(a); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)Words in s. 339A(8) inserted (29.6.2021) by Financial Services Act 2021 (c. 22), ss. 32(5)(f)(ii), 49(2)(b)S. 146 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 442 in force at 24.3.2003 in so far as not already in force by S.I. 2003/333, art. 2, Sch.Words in s. 289(2) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 11(6); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 150A inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 36Words in s. 195S(1)(a) substituted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 10(2)(a); S.I. 2021/724, reg. 3(b)S. 381(2)(bc)-(bf) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 61; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 378(3D)(c) modified by S.I. 2018/196, Sch. para. 13A (as inserted (E.W.) (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(3)(b))Words in s. 436(3)(b) substituted (27.6.2018) by Investigatory Powers Act 2016 (c. 25), s. 272(1), Sch. 10 para. 12(2) (with Sch. 9 paras. 7, 8, 10); S.I. 2018/652, reg. 12(g)(iii)Words in s. 55(2) substituted (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 8 para. 408(1)(3); S.I. 2005/910, art. 3(y)Words in s. 282(3) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 94(2)(a) (with Sch. 20); S.I. 2013/423, art. 3, Sch.S. 42(2)(c) modified (1.4.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 (S.I. 2018/196), arts. 1(2), 3, Sch. para. 1S. 380(5) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 14(3), (4)Words in s. 248(1)(b) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 11(3); S.I. 2005/3136, art. 3(c)S. 95 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 81 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 296(1) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 100(3), 178(7)(a); S.I. 2005/1521, art. 2(1)(c)S. 367 applied (with modifications) (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 29(1)(3), 30(1)(3)Words in s. 459(4)(a) omitted (12.4.2010) by virtue of The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 74(3) (with arts. 28-31)Words in s. 2C(3) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 2(3); S.I. 2018/78, reg. 3(z); S.I. 2021/724, reg. 3(a)Words in s. 119(2)(b) substituted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 20(1), 88(2)(a); S.S.I. 2016/11, reg. 2(e)Words in s. 324 substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 127; S.I. 2013/1682, art. 3(v)Pt. 3 applied (20.12.2023) by National Security Act 2023 (c. 32), s. 100(1), Sch. 6 para. 42(4) (with s. 97); S.I. 2023/1272, reg. 2(a)Words in s. 378(3E)(c) inserted (E.W.) (20.7.2018) by The Tax Collection and Management (Wales) Act 2016 (Supplemental Provision) Regulations 2018 (S.I. 2018/768), regs. 1(2), 2(k)S. 195I(6A) inserted (22.11.2014 for specified purposes, 1.3.2016 in so far as not already in force) by 2009 c. 26, s. 57(2) (as amended by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 18(2)(g) (with arts. 24-28); S.I. 2014/3101, art. 3; S.I. 2016/147, art. 3(b))S. 3(8) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 120(5), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 215(2)(a)(b) substituted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 27(2), 58(3)(6); S.R. 2021/167, reg. 2(a)S. 352(4) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 5(2), 15(2), 25(2), 26(2)S. 131ZA cross-heading substituted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 33S. 158 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 438(8)(b) substituted (27.6.2018) by Investigatory Powers Act 2016 (c. 25), s. 272(1), Sch. 10 para. 12(3) (with Sch. 9 paras. 7, 8, 10); S.I. 2018/652, reg. 12(g)(iii)Words in s. 74(1)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 35(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 364 modified (31.7.2017) by The Criminal Justice (European Investigation Order) Regulations 2017 (S.I. 2017/730), regs. 1(1), 44(8) (with reg. 3)Words in s. 31 heading repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 16(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 163(3)(d) inserted (18.6.2009) by Counter-Terrorism Act 2008 (c. 28), s. 100(5), Sch. 3 para. 7(6) (with s. 101(2)); S.I. 2009/1256, art. 2(c)S. 46 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 209 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 82(f) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 5(b); S.I. 2005/3136, art. 3(c)Words in s. 292(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 5(a)S. 395 applied (with modifications) (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 27(5) (as amended (1.4.2008) by S.I. 2008/298, arts. 1(1), 2(9))S. 360 applied (with modifications) (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 27(3)(4), 28(3)(4) (as amended (1.4.2008) by S.I. 2008/298, arts. 1(1), 2(9)(10))S. 341(3)(e) and word inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 39(2)(c); S.I. 2018/78, reg. 5(3)(b)(i)(ii); S.I. 2021/724, reg. 4(i)Words in s. 55(4)(b) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 58(5)(b), 116(1); S.I. 2015/983, art. 2(2)(a)Words in s. 301(4)(c) substituted (1.6.2015 for E.W.S., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 108(2); S.I. 2015/983, arts. 2(2)(e), 3(ff); S.I. 2016/147, art. 3(j)Pt. 2 applied (with modifications) (1.6.2015) by The Restraint Orders (Legal Aid Exception and Relevant Legal Aid Payments) Regulations 2015 (S.I. 2015/868), regs. 1, 5 (with reg. 4)Words in s. 302A(1) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 12(2)(a); S.I. 2008/755, art. 17(1)(f)S. 358(2)(b) substituted (1.6.2015 for E.W., 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 9; S.I. 2015/964, art. 2(d) (with art. 3); S.I. 2017/4, art. 2 (with art. 3)S. 350 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 14(7)Words in s. 127Q(3)(b) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 22S. 15(2)(d) and word inserted (15.10.2013 for E., 5.11.2013 for W.) by Prevention of Social Housing Fraud Act 2013 (c. 3), s. 12, Sch. para. 16(2)(b); S.I. 2013/2622, art. 2; S.I. 2013/2861, art. 2S. 36 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 20, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 195A(1)(aa) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), ss. 55(4)(c), 61(2) (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(b)Words in s. 295(1) substituted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 7(2); S.I. 2008/755, art. 17(1)(f)S. 436 in force at 24.2.2003 for specified purposes by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 121 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 444(3)(a) substituted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 108(2), 178(8); S.I. 2005/1521, art. 3(1)(d)Words in s. 33(1) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(2); S.I. 2009/1604, art. 2(d)S. 320 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 445(3) omitted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 84; S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(j)Words in s. 195H(4) substituted (22.11.2014 for specified purposes, 1.3.2016 in so far as not already in force) by 2009 c. 26, s. 57(2) (as amended by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 18(2)(a) (with arts. 24-28); S.I. 2014/3101, art. 3; S.I. 2016/147, art. 3(b))S. 405(3A) substituted for s. 405(3) (1.6.2015) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 23; S.I. 2015/964, art. 2(d) (with art. 3)Words in s. 356 heading repealed (1.6.2015 for E.W., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 66(7)(a), 116(1), Sch. 8 Pt. 5; S.I. 2015/983, art. 2(2)(a)(g) (with art. 5); S.I. 2016/147, art. 3(f)(l) (with art. 5); Words in s. 82(2) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 101(4); S.I. 2015/983, arts. 2(2)(e), 3(ff)S. 377(9) omitted (12.4.2010) by virtue of The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 67(3) (with arts. 28-31)S. 378(4)(c) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 18(c)Words in s. 424(2)(c) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 76(2)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 289(2) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 2(2)Words in s. 438(1)(c) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 134(3)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 459(4)(azb) inserted (29.6.2021) by Financial Services Act 2021 (c. 22), ss. 32(7)(a), 49(2)(b)S. 55(8)(h) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 113; S.I. 2013/1682, art. 3(v)Words in s. 396C(5)(b) omitted (15.5.2022) by virtue of Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 46(8)(c)(i), 69(1); S.I. 2022/519, regs. 1(3), 2S. 60 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 27, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 31(4)-(8) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 3(1), 88(1); S.I. 2015/820, reg. 3(a)S. 389 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 339ZI applied by S.I. 2003/425, art. 12B(3) (as inserted (31.1.2018) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) (Amendment) Order 2017 (S.I. 2017/1280), art. 1(3), Sch. para. 3)Pt. 5 Ch. 3B inserted (27.4.2017 for specified purposes, 30.1.2018 for the insertion of ss. 303Z2(4), 303Z10 for E.W.S. so far as not already in force, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 16, 58(1)(6) (as amended (N.I.) on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)) by S.I. 2019/742, regs. 1, 109(3)); S.I. 2018/78, regs. 2(b), 3(d); S.I. 2021/724, reg. 2(1)(g)S. 121(8A)(8B) inserted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 21, 88(2)(a); S.S.I. 2016/11, reg. 2(f)Words in s. 20(4)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 9(3)(b), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 116 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 339 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 308(7)(a) omitted (1.4.2013) by virtue of Financial Services Act 2012 (c. 21), s. 122(3), Sch. 18 para. 94(3)(b) (with Sch. 20); S.I. 2013/423, art. 3, Sch.S. 148(2)(ea) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 34(3)(a)(ii), 58(2)(6); S.S.I. 2017/456, reg. 2(d); S.I. 2018/78, reg. 3(r)S. 75 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch. (with art. 7) (as amended (6.3.2003) by S.I. 2003/531, art. 3)S. 2A(2)(f)(g) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 18(2)(b); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(e)Pt. 4 applied (3.12.2014) by The Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 (S.I. 2014/3141), reg. 1(b), Sch. 2 para. 11(5)S. 282A(4)(c) and word inserted (retrospective to 20.3.2015) by The Crime and Courts Act 2013 (National Crime Agency and Proceeds of Crime) (Northern Ireland) Order 2015 (S.I. 2015/798), arts. 1(2), 8(2)(c)Words in s. 303E(4)(f) inserted (E.W.) (20.7.2018) by The Tax Collection and Management (Wales) Act 2016 (Supplemental Provision) Regulations 2018 (S.I. 2018/768), regs. 1(2), 2(b)S. 13(5) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 6(4), 88(1); S.I. 2015/820, reg. 3(c)S. 352(5)(c) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 10 para. 7(3); S.I. 2008/755, art. 17(1)(d)(ii)Words in s. 111(1) substituted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 18(1), 88(2)(a); S.S.I. 2016/11, reg. 2(c)S. 364(6) added (20.8.2005) by The Criminal Justice (Northern Ireland) Order 2005 (S.I. 2005/1965), arts. 1(4), 14(5)Words in s. 437(2)(a) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 133(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 332(3) substituted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 104(5), 178(8); S.I. 2005/1521, art. 3(1)(c)S. 172 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 266(8A)(8B) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 15; S.I. 2005/3136, art. 3(c)S. 303O(2)(d) modified by S.I. 2018/196, Sch. para. 3A (as inserted (E.W.) (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(2)(b))S. 356(11) repealed (1.6.2015 for E.W., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 66(7)(d), 116(1), Sch. 8 Pt. 5; S.I. 2015/983, art. 2(2)(a)(g) (with art. 5); S.I. 2016/147, art. 3(f)(l) (with art. 5)S. 414 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 280 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 290(6) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 100(3), 178(7)(a); S.I. 2005/1521, art. 2(1)(c)S. 369(5)(5A) substituted for s. 369(5) (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 53(2); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 352(2)(a) inserted (1.6.2015 for E.W. for specified purposes, 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 6; S.I. 2015/964, art. 2(d) (with art. 3); S.I. 2017/4, art. 2 (with art. 3)S. 289(7A)-(7C) inserted (27.4.2017 for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 14(2), 58(1)(6); S.I. 2018/78, reg. 4(a); S.I. 2021/724, reg. 2(1)(e)S. 41(5A)(5B) inserted (20.3.2015 for specified purposes, 1.6.2015 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), ss. 46(5), 61(2); S.I. 2015/813, arts. 2(a)(ii), 3(b)Words in s. 21(1)(d) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 10, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Word in s. 459(4)(a) inserted (20.3.2015) by Crime and Courts Act 2013 (c. 22), ss. 46(7)(a), 61(2); S.I. 2015/813, art. 2(a)(iii)Words in s. 2B(2) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 110(4)(b); S.I. 2013/1682, art. 3(v)Words in s. 171(1)(c) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 44, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 333C(2)(c) substituted (31.12.2020) by The Law Enforcement and Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/742), regs. 1, 107(7); 2020 c. 1, Sch. 5 para. 1(1)S. 127M(2A)-(2D) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 25(3)Words in s. 459(7A) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 87(8)(b); S.I. 2018/78, reg. 5(3)(a)(i)(ii)Word in s. 69(1)(a) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 34(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 88(5) repealed (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 28 (with ss. 413(4)(5), 416(7), Sch. 27); S.I. 2020/1236, reg. 2S. 359 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 8(1)(2)(6)-(8), 18(2)(6)(7), 27(6)(7), 28(7) (as amended (1.4.2008) by S.I. 2008/298, arts. 1(1), 2(9)(10))Words in s. 87(2) repealed (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 69, Sch. 8 Pt. 4; S.I. 2015/983, art. 2(2)(e)(f), 3(n)S. 147 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Word in s. 240(1)(b) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 28(a); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(g)Words in s. 378(3D)(c) inserted (E.W.) (20.7.2018) by The Tax Collection and Management (Wales) Act 2016 (Supplemental Provision) Regulations 2018 (S.I. 2018/768), regs. 1(2), 2(j)S. 277 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 316(1) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 54; S.I. 2015/820, reg. 3(q)(iv)Words in s. 272(5)(b) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 17(b); S.I. 2005/3136, art. 3(c)Words in s. 230(2)(d) inserted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 199 (with Sch. 27); S.I. 2020/1236, reg. 2Words in s. 282B(1)(c) omitted (retrospective to 20.3.2015) by virtue of The Crime and Courts Act 2013 (National Crime Agency and Proceeds of Crime) (Northern Ireland) Order 2015 (S.I. 2015/798), arts. 1(2), 8(3)(a)S. 110 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 182(7)(b) inserted (14.1.2015) by Human Trafficking and Exploitation (Criminal Justice and Support for Victims) Act (Northern Ireland) 2015 (c. 2), s. 28(2), Sch. 4 para. 14S. 301(5) inserted (1.6.2015 for E.W.S., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 108(3); S.I. 2015/983, arts. 2(2)(e), 3(ff); S.I. 2016/147, art. 3(j)Words in s. 449(6) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 151(6)(b); S.I. 2013/1682, art. 3(v)Words in s. 63(1)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 30(b), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 58(6)(b) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 26; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 445(2)(b) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 139; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 347 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 329(2D)(2E) inserted (26.10.2023) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 182(4), 219(2)(f)S. 378(3AA) inserted (1.6.2015 for E.W., 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 27(2); S.I. 2015/964, art. 2(e); S.I. 2017/4, art. 2S. 35 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Word in s. 185(2) omitted (1.6.2015) by virtue of Serious Crime Act 2015 (c. 9), s. 88(3)(b), Sch. 4 para. 49(a); S.R. 2015/190, reg. 3(2)(b)S. 378(2)(ca) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), ss. 55(5)(b), 61(2) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(f)S. 232(2)(a)(c)-(g) applied (1.1.2006) by The Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (S.I. 2005/3181), arts. 1, 135(3)Words in s. 222(1)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 68(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 157(4) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 104; S.I. 2015/983, arts. 2(2)(e), 3(ff)S. 51(6) excluded (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, 12(3)Words in s. 422(2) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(10)Ss. 13A, 13B inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 7, 88(1) (with s. 86(1)); S.I. 2015/820, reg. 3(d)Words in s. 364(3)(f) substituted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 196(2)(b) (with art. 10)Words in s. 17(1) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 6, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 338(3)(b) substituted (26.12.2007) by Terrorism Act 2000 and Proceeds of Crime Act 2002 (Amendment) Regulations 2007 (S.I. 2007/3398), reg. 1(2), Sch. 2 para. 6Words in s. 3(1) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 111(2); S.I. 2013/1682, art. 3(v)S. 367 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 19(3)Words in s. 449(2) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 140(4)(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Ss. 255A-255F and cross-heading inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 98(2), 178(7)(a); S.I. 2005/3136, art. 2(a)Words in s. 351(8) inserted (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 9 (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18Words in s. 438 heading substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 134(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Word in s. 459(6)(a) inserted (E.W.) (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 10(2), 88(1); S.I. 2015/820, reg. 3(g)Words in s. 289(1A)(b) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 11(3)(b)(i); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 313 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 376 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 257 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 195I(5) substituted (22.11.2014 for specified purposes, 1.3.2016 in so far as not already in force) by 2009 c. 26, s. 57(2) (as amended by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 18(2)(d) (with arts. 24-28); S.I. 2014/3101, art. 3; S.I. 2016/147, art. 3(b))S. 33(2) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 3(3)(a), 88(1); S.I. 2015/820, reg. 3(a)Words in s. 343(2) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 41; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 390(4) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 6(7), 16(7)Words in s. 35(2B)(a) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 192(4)(c) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2S. 303Z1(6) modified by S.I. 2018/196, Sch. para. 3B (as inserted (E.W.) (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(2)(b))S. 348(5) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 13(3), (4)S. 418(3)(f) inserted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 80(3); S.I. 2015/983, arts. 2(2)(e), 3(q); S.I. 2016/147, art. 3(i)S. 168A inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 25(3), 88(3)(a); S.R. 2015/190, reg. 3(1)(a)S. 447(6A)(6B) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 39, 88(1); S.I. 2015/820, reg. 3(l)Words in s. 426(5)(b) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 88(3)(b); S.I. 2015/983, arts. 2(2)(e), 3(y)Words in s. 430(5)(c) substituted (1.3.2016) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 92(3)(c); S.I. 2016/147, art. 3(i)S. 380 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 39(1)(c) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 194(2) (with Sch. 27); S.I. 2020/1236, reg. 2S. 308(4A) inserted (E.W.) (31.7.2015) by Modern Slavery Act 2015 (c. 30), s. 61(1), Sch. 5 para. 21; S.I. 2015/1476, reg. 2(j)S. 190A(3)(ca) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), Sch. 21 para. 24 (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)S. 35 heading substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 19(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Word in s. 330(6)(b) omitted (26.12.2007) by virtue of Terrorism Act 2000 and Proceeds of Crime Act 2002 (Amendment) Regulations 2007 (S.I. 2007/3398), reg. 1(2), Sch. 2 para. 2S. 344 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Word in s. 123(3)(a) substituted (22.4.2009) by Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3), s. 227(3), sch. 5 para. 29(b)(i) (with s. 223); S.S.I. 2009/67, art. 3(2)(3), sch. 1 (with arts. 4-6) (as amended (31.1.2011) by S.S.I. 2011/31, art. 5(b))Words in s. 40(4)(a) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 22(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 235 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 159 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 122 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 157(4)(d) and word inserted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 25(d); S.I. 2018/78, reg. 5(3)(d)(i)(ii)Word in s. 3(1) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 120(2)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 398(3)(d) substituted (1.10.2009) by virtue of The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 1(2), Sch. 1 para. 196(3)(a) (with art. 10)S. 18 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Word in s. 217(1)(a) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 67(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 153A inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 73; S.I. 2015/983, arts. 2(2)(e), 3(n)S. 378(3B) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 80(8), 94(1); S.I. 2008/755, art. 17(1)(g)Words in s. 295(1) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 16(2); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 127M(3)(aa) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 23 (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)Words in s. 47A(2) inserted (1.4.2018) by The Tax Collection and Management (Wales) Act 2016 (Consequential and Supplemental Provisions) Regulations 2018 (S.I. 2018/285), regs. 1(2), 5(a)S. 323 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Word in s. 131C(1) substituted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 31(2)S. 97A inserted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), ss. 15(2), 88(2)(a); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(a)S. 48 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 82 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 230(1) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 105(2); S.I. 2015/983, arts. 2(2)(e), 3(ff)S. 274 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 183(3A) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 26(3)(b), 88(3)(a); S.R. 2015/190, reg. 3(1)(a)S. 225 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 358(2)(ba) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 7(3), 58(1)(6); S.I. 2018/78, reg. 3(b); S.I. 2021/724, reg. 2(1)(b)S. 354 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 15(5)S. 282CA inserted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 23(3), 88(1); S.I. 2016/148, reg. 3(b)Words in s. 297(4) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 18; S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)Words in s. 396(3)(a) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 8(4)(b), 58(1)(6); S.I. 2018/78, reg. 3(b)Words in s. 449(1)(b) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 151(3)(c); S.I. 2013/1682, art. 3(v)Words in s. 168(6) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 41, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 296(2) substituted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 8; S.I. 2008/755, art. 17(1)(f)S. 238(2) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 53(3) (with arts. 28-31)S. 350 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 13(7)S. 118(2)(k) omitted (1.3.2016) by virtue of Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 42; S.S.I. 2016/11, reg. 2(j) (with reg. 3)S. 25A inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 8(2), 88(1); S.I. 2015/820, reg. 3(e)S. 269A inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 29(5), 58(1)(6); S.I. 2018/78, reg. 3(l)Words in s. 289(4) substituted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 2(4); S.I. 2008/755, art. 17(1)(f)Words in s. 16(5) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 5(5)(b), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Ss. 195A-195T and cross-headings inserted (22.11.2014 for the insertion of ss. 195S(1)-(5), 195T(1)-(7) for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 57(2), 116(1) (as amended by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 18(2)(m) (with arts. 24-28); S.I. 2014/3101, art. 3; S.I. 2016/147, art. 3(b))S. 434(1)(f) inserted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(12)(a)(ii)S. 13(3A) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 6(3), 88(1); S.I. 2015/820, reg. 3(c)Word in s. 82(f) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 5(a); S.I. 2005/3136, art. 3(c)Words in s. 148(2) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 103(4); S.I. 2015/983, arts. 2(2)(e), 3(ff)S. 67(5) substituted for s. 67(4)(5) (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 14(1), 88(1); S.I. 2015/820, reg. 3(j)S. 195M(3)(ba) inserted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 9; S.I. 2021/724, reg. 3(b)Word in s. 340(14)(a) omitted (29.6.2021) by virtue of Financial Services Act 2021 (c. 22), ss. 32(6)(a)(i), 49(2)(b)Words in s. 418(2)(a) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 80(2)(a); S.I. 2015/983, arts. 2(2)(e), 3(q)S. 406 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 12(5), 22(5)S. 142 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a) (with art. 5)Pt. 5 Ch. 3 applied (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by 2007 c. 30, s. 24(1) (as substituted by Criminal Finances Act 2017 (c. 22), ss. 21(3), 58(1)(6); S.I. 2018/78, reg. 3(f); S.I. 2021/724, reg. 2(1)(i))Word in s. 217(1)(a) substituted (1.3.2016) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 74; S.I. 2016/147, art. 3(i)S. 219 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 113 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 203(4)(c) inserted (1.3.2016) by Policing and Crime Act 2009 (c. 26), ss. 60(5)(c), 116(1); S.I. 2016/147, art. 3(c)Word in s. 341(1) omitted (1.3.2016) by virtue of Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 55; S.I. 2016/148, reg. 3(g)S. 12 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 363(2)(a) inserted (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 16 (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18Words in s. 421(2)(a) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 83(2)(a); S.I. 2015/983, arts. 2(2)(e), 3(t)Words in s. 451(5) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 99(d); S.I. 2005/1126, art. 2(2)(h)Words in s. 26(1)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 13(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 356 heading inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 50; S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 324 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 22(5)(c) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 188(a) (with Sch. 27); S.I. 2020/1236, reg. 2Words in s. 438(1)(fa) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 146; S.I. 2013/1682, art. 3(v)Word in s. 173(4) substituted (6.4.2016) by The Enterprise and Regulatory Reform Act 2013 (Consequential Amendments) (Bankruptcy) and the Small Business, Enterprise and Employment Act 2015 (Consequential Amendments) Regulations 2016 (S.I. 2016/481), reg. 1, Sch. 1 para. 18Words in s. 330(9A)(a) inserted (21.2.2006) by Proceeds of Crime Act 2002 and Money Laundering Regulations 2003 (Amendment) Order 2006 (S.I. 2006/308), arts. 1, 2(2)Words in s. 362C(1) substituted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(8)(a), 69(1); S.I. 2022/519, regs. 1(3), 2Words in s. 230(2) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 105(4); S.I. 2015/983, arts. 2(2)(e), 3(ff)S. 281 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 352(5)(d) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 137(b); S.I. 2013/1682, art. 3(v)S. 421(5)(6) omitted (30.11.2016) by virtue of The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(9)(e)S. 123(3)(b) substituted (22.4.2009) by Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3), s. 227(3), sch. 5 para. 29(b)(ii) (with s. 223); S.S.I. 2009/67, art. 3(2)(3), sch. 1 (with arts. 4-6) (as amended (31.1.2011) by S.S.I. 2011/31, art. 5(b))Words in s. 343(2) substituted (1.6.2015 for E.W.S., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 66(2)(a), 116(1); S.I. 2015/983, art. 2(2)(a) (with art. 5); S.I. 2016/147, art. 3(f) (with art. 5)Words in s. 131C(3) substituted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 31(5)Pt. 2 applied by Terrorism Act 2000 (c. 11), Sch. 8 paras. 8(5A), 34(3A) (as substituted (24.3.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 39(2)(5); S.S.I. 2003/210, art. 2(1)(b)(2), sch. (with art. 7); S.I. 2003/333, art. 2, Sch.) Words in s. 459(4)(a) inserted (22.11.2014) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 95(2)(b); S.I. 2014/3101, art. 2(e)S. 127C(8) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 21(4) (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)Words in s. 418(2)(c) substituted (1.3.2016) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 80(2)(c); S.I. 2016/147, art. 3(i)Word in s. 459(7B) inserted (N.I.) (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 32(2), 88(3)(a); S.R. 2015/190, reg. 3(1)(f)Words in s. 370(2) inserted (1.6.2015 for E.W. for specified purposes, 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 12(a); S.I. 2015/964, art. 2(d) (with art. 3); S.I. 2017/4, art. 2 (with art. 3)S. 302(7A)(a)(i) substituted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 306; S.I. 2011/3019, art. 3, Sch. 1Pt. 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))Word in s. 429(3)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 81(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 378(1)(e) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), ss. 55(5)(a), 61(2) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(f)S. 353(10)(ca)(cb) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 48(5)(d); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 141 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 396D(5) substituted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 50(2)(b), 69(1); S.I. 2022/519, regs. 1(3), 2Words in s. 339A(8) inserted (29.6.2021) by Financial Services Act 2021 (c. 22), ss. 32(5)(f)(i), 49(2)(b)Pt. 4 applied (20.12.2023) by National Security Act 2023 (c. 32), s. 100(1), Sch. 6 para. 42(4) (with s. 97); S.I. 2023/1272, reg. 2(a)S. 118 excluded (3.12.2014) by The Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 (S.I. 2014/3141), reg. 1(b), Sch. 1 para. 11(6)S. 303C(9)(d) modified by S.I. 2018/196, Sch. para. 3A (as inserted (E.W.) (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(2)(b))Words in s. 353(10)(b) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 48(5)(b); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 82(1) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 101(2); S.I. 2015/983, arts. 2(2)(e), 3(ff)Words in s. 85(1)(c) inserted (24.2.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 17 para. 38 (with Sch. 17 para. 39); S.I. 2014/258, art. 2(b)Words in s. 295(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 7Words in s. 131ZA(9) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 28(4)(b)Words in s. 375A(1) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 56(2); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 428(2) substituted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 90(2); S.I. 2015/983, arts. 2(2)(e), 3(aa); S.I. 2016/147, art. 3(i)S. 401 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 171(1)(d) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 44, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Word in s. 427(3)(a) repealed (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 8 Pt. 4; S.I. 2015/983, art. 2(2)(f)S. 323(4)(eb) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 45(3); S.I. 2020/45, reg. 2Word in s. 316(1) inserted (28.6.2022) by Police, Crime, Sentencing and Courts Act 2022 (c. 32), ss. 59(2), 208(5)(h)S. 205 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 58, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 345 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 283(10) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 89; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 391(3)(b) inserted (1.6.2015 for E.W.S.) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 18; S.I. 2015/964, art. 2(d) (with art. 3)Word in s. 280(3) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 88(2)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 144 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 357(3)(ba) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 7(2)(c), 58(1)(6); S.I. 2018/78, reg. 3(b); S.I. 2021/724, reg. 2(1)(b)S. 391(3)(aa) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 8(2)(c), 58(1)(6); S.I. 2018/78, reg. 3(b)S. 444(4)(d) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 149; S.I. 2013/1682, art. 3(v)Words in s. 387(3)(b) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 64; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 131 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 410 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 362G(3) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(10), 69(1); S.I. 2022/519, regs. 1(3), 2Words in s. 289(5)(c) substituted (1.6.2015 for E.W.S. for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 63(4), 116(1); S.I. 2015/983, art. 2(2)(b); S.I. 2016/147, art. 3(d)Pt. 8 Ch. 4: power to modify conferred (20.3.2015) by Crime and Courts Act 2013 (c. 22), ss. 47, 61(2); S.I. 2015/813, art. 2(b)S. 308(8A) inserted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 78; S.I. 2015/983, arts. 2(2)(e), 3(o); S.I. 2016/147, art. 3(i)Words in s. 432(4) omitted (30.11.2016) by virtue of The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(11)(a)Words in s. 19(7)(d) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 185(2)(a) (with Sch. 27); S.I. 2020/1236, reg. 2Words in s. 148(f) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(7)(b), Sch. 6 para. 6(b); S.I. 2005/3136, art. 2(b)Ss. 245A-245D and cross-heading inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 98(1), 178(8); S.I. 2005/3136, art. 3(a)S. 32(2A) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 3(2), 88(1); S.I. 2015/820, reg. 3(a)Words in s. 127C(2) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 21(2)S. 279 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 197 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 378(6A)(b) substituted (1.6.2015 for E.W., 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 30; S.I. 2015/964, art. 2(f); S.I. 2017/4, art. 2Words in s. 432(9)(a) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 23; S.I. 2005/3136, art. 3(c)S. 378(2)(d) modified (E.W.) (1.4.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 (S.I. 2018/196), arts. 1(2), 4, Sch. para. 12Words in s. 426(5)(a) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 78(3)(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 118(2)(h) substituted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 19(1)(a), 88(2)(a); S.S.I. 2016/11, reg. 2(d) (with reg. 3)Words in s. 421(2)(b) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 83(2)(b); S.I. 2015/983, arts. 2(2)(e), 3(t)S. 100(3)(d)(e) inserted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 37(2)(b); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)S. 68(3)(c) modified (1.4.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 (S.I. 2018/196), arts. 1(2), 4, Sch. para. 10Words in s. 428(5)(a) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 80(3)(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Pt. 7 applied (24.2.2003) by Proceeds of Crime Act 2002 (Crown Servants) Regulations 2003 (S.I. 2003/173), regs. 1, 3Ss. 47A-47S and cross-heading inserted (22.11.2014 for the insertion of ss. 47A, 47G, 47S(1)-(5) for specified purposes, 1.6.2015 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 55(2), 116(1); S.I. 2014/3101, art. 3; S.I. 2015/983, art. 2(2)(a)S. 385 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 24(7)S. 323(1)(g)(ga) substituted for s. 323(1)(g) (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 59(2); S.I. 2010/495, art. 4(d)S. 351(5)(5A) substituted for s. 351(5) (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 46; S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 292(2A) inserted (27.4.2017 for specified purposes, 31.10.2017 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 14(3); S.I. 2017/991, reg. 2(l); S.I. 2021/724, reg. 3(b)S. 232(2)(c)-(g) applied (1.1.2006) by The Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (S.I. 2005/3181), arts. 1, 135(3)Words in s. 2A(2)(a) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 109; S.I. 2013/1682, art. 3(v)Word in s. 15(3)(b) omitted (15.10.2013 for E., 5.11.2013 for W.) by virtue of Prevention of Social Housing Fraud Act 2013 (c. 3), s. 12, Sch. para. 16(3)(a); S.I. 2013/2622, art. 2; S.I. 2013/2861, art. 2S. 150(2)(a)(c)-(g) applied (1.1.2006) by The Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (S.I. 2005/3181), arts. 1, 87(2)S. 195A(1)(ba) inserted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 7(b); S.I. 2021/724, reg. 3(b)Words in s. 271(4)(a) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 16(a); S.I. 2005/3136, art. 3(c)S. 428 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 378(3E)(c) modified by S.I. 2018/196, Sch. para. 7B (as inserted (E.W.) (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(2)(e))S. 329 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 278(6A)(a) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 30(2)(a); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(g)S. 361 applied (with modifications) (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 8(1)(5), 18(5) (as amended (1.4.2008) by S.I. 2008/298, arts. 1(1), 2(5)(8))S. 342 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3-6) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 384 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 4(3)(4), 14(3)(4)S. 127G(3)(ab) inserted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 22(2), 88(2)(a); S.S.I. 2016/11, reg. 2(g)S. 352(5)(ca)(cb) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 47(3)(d); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Words in s. 35(2A) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 192(3) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2Word in s. 23(4) substituted (6.4.2016) by The Enterprise and Regulatory Reform Act 2013 (Consequential Amendments) (Bankruptcy) and the Small Business, Enterprise and Employment Act 2015 (Consequential Amendments) Regulations 2016 (S.I. 2016/481), reg. 1, Sch. 1 para. 18Words in s. 336(4)(a) substituted (1.4.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 4 para. 173; S.I. 2006/378, art. 4(1), Sch. para. 10S. 291(6) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 59(4) (with arts. 28-31)S. 294(4) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 6(3); S.I. 2008/755, art. 17(1)(f)Words in s. 388(6)(a) inserted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 38(3), 88(2)(b); S.S.I. 2016/11, reg. 2(h)Words in s. 439(5)(b) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 135(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 39(6) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 21(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 14(12)(d) inserted (15.10.2013 for E., 5.11.2013 for W.) by Prevention of Social Housing Fraud Act 2013 (c. 3), s. 12, Sch. para. 15; S.I. 2013/2622, art. 2; S.I. 2013/2861, art. 2S. 45 repealed (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 55(3), 116(1), Sch. 8 Pt. 4; S.I. 2015/983, art. 2(2)(a)(f) (with art. 4(1)(2))Pt. 5 Ch. 3 applied (1.4.2010) by UK Borders Act 2007 (c. 30), ss. 24(1), 59(2); S.I. 2010/606, art. 2Words in s. 2C(2) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 2(2); S.I. 2018/78, reg. 3(z); S.I. 2021/724, reg. 3(a)S. 372 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 11(5), 21(5), 31(5), 32(5)S. 420(2) substituted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 82; S.I. 2015/983, arts. 2(2)(e), 3(s); S.I. 2016/147, art. 3(i)S. 290(6A) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 32(3); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(g)Words in s. 164(7)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 38, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 42(6A)(6B) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 12, 88(1); S.I. 2015/820, reg. 3(i)Words in s. 322 title substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 126(2); S.I. 2013/1682, art. 3(v)S. 26 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 22 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 353(10)(c) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 10 para. 8(3); S.I. 2008/755, art. 17(1)(d)(ii)S. 368 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 20(4)Words in s. 412A inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 74; S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 416(7) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 76(6); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 199(6) excluded (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, 12(3)S. 328 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 346(2)(b) substituted (1.6.2015 for E.W., 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 5; S.I. 2015/964, art. 2(d) (with art. 3); S.I. 2017/4, art. 2 (with art. 3)S. 334(3) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 105(3), 178(8); S.I. 2005/1521, art. 3(1)(c)S. 122A inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 53(3), 116(1); S.I. 2015/983, art. 2(2)(a)S. 400 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 10(2), 20(2), 29(1)(2), 30(1)(2)S. 454A inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 26; S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 13(3A)(d) inserted by 2015 c. 30 Sch. 5 para. 15 (as substituted) (17.3.2016) by The Modern Slavery Act 2015 (Consequential Amendments) Regulations 2016 (S.I. 2016/244), regs. 1(1), 26Words in s. 195G(3)(c) inserted (27.4.2017 for specified purposes, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 26; S.I. 2021/724, reg. 4(f)Words in s. 296(2) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 17; S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 239 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Word in s. 148(e) inserted (18.6.2009) by Counter-Terrorism Act 2008 (c. 28), s. 100(5), Sch. 3 para. 7(5) (with s. 101(2)); S.I. 2009/1256, art. 2(c)S. 153 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 378(3AA)(b) inserted (E.W.) (1.4.2018) by The Tax Collection and Management (Wales) Act 2016 (Consequential and Supplemental Provisions) Regulations 2018 (S.I. 2018/285), regs. 1(2), 5(i)S. 67(9)(c) omitted (31.12.2020) by virtue of The Law Enforcement and Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/742), regs. 1, 107(2)(a); 2020 c. 1, Sch. 5 para. 1(1)S. 378(2)(ba) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 25(3); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)Words in s. 72(9)(ba) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 114(b); S.I. 2013/1682, art. 3(v)S. 195 applied (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, 17(1)S. 303E(4)(f) modified by S.I. 2018/196, Sch. para. 11B (as inserted (E.W.) (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(3)(a))S. 439 in force at 24.2.2003 for specified purposes by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 208 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 60, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 387(4A) inserted (28.4.2008) by Serious Crime Act 2007 (c. 27), ss. 86, 94(3); S.S.I. 2008/152, art. 2Words in s. 353(5)(a) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 48(3); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Words in s. 339A(3)(b) substituted (29.6.2021) by Financial Services Act 2021 (c. 22), ss. 32(5)(d), 49(2)(b)Words in s. 362D(3) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 49(2)(a), 69(1); S.I. 2022/519, regs. 1(3), 2S. 292 modified (1.4.2010) by UK Borders Act 2007 (c. 30), ss. 24(2)(d), 59(2); S.I. 2010/606, art. 2 (as amended (18.10.2012) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 16(2) (with arts. 24-28))S. 327(2C) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 103(2), 178(8); S.I. 2005/1521, art. 3(1)(c)S. 331(6B) inserted (26.10.2023) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 184(3), 219(2)(g)S. 132 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 22(2)(c) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 11(b), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 339A(7) inserted (26.10.2023) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 182(5)(c), 219(2)(f)Words in s. 396C(5)(a) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 46(8)(b), 69(1); S.I. 2022/519, regs. 1(3), 2Words in s. 282C(1)(a) omitted (retrospective to 20.3.2015) by virtue of The Crime and Courts Act 2013 (National Crime Agency and Proceeds of Crime) (Northern Ireland) Order 2015 (S.I. 2015/798), arts. 1(2), 8(4)(a)S. 90 in force at 24.3.2003 in so far as not already in force by S.I. 2003/333, art. 2, Sch.S. 375 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 370(1A) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 10 para. 12; S.I. 2008/755, art. 17(1)(d)(ii)S. 356A inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W. for specified purposes, 28.6.2021 for N.I. in so far as not already in force, 28.6.2021 for E.W. for specified purposes) by Criminal Finances Act 2017 (c. 22), ss. 22, 58(1)(6); S.I. 2018/78, reg. 3(g); S.I. 2021/724, reg. 2(1)(j)(2)(a)Words in s. 341(3A)(a) substituted (1.6.2015 for E.W.S., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 110; S.I. 2015/983, arts. 2(2)(e), 3(hh); S.I. 2016/147, art. 3(j)S. 5 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 125, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 303Z9(6)(b) substituted (27.4.2017 (retrospectively except as it extends to N.I.), 28.6.2021 for N.I.) by Financial Services Act 2021 (c. 22), s. 33(2)(3), Sch. 12 para. 18 (with s. 33(4)); S.I. 2021/739, reg. 2Words in s. 39(1)(b) substituted (1.12.2020 immediately before the consolidation date (see 2020 c. 9, ss. 3, 5(2)(3) and 2020 c. 17, ss. 2, 416)) by Sentencing (Pre-consolidation Amendments) Act 2020 (c. 9), s. 5(2)(3), Sch. 2 para. 121(a); S.I. 2012/1236, reg. 2S. 272(7) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 87; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 175A inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 30(2), 88(3)(a); S.R. 2015/190, reg. 3(1)(d)Word in s. 278(7)(a) inserted (31.1.2018) by The Criminal Finances Act 2017 (Consequential Amendment) Regulations 2018 (S.I. 2018/80), regs. 1, 2Words in s. 15(3)(c) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 184(a) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2S. 265 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 131(6A) inserted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 44(b); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)S. 220(9)(f) inserted (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 61(7), 116(1); S.I. 2009/3096, art. 3(g)Word in s. 217 heading inserted (1.3.2016) by Policing and Crime Act 2009 (c. 26), ss. 57(4)(b), 116(1); S.I. 2016/147, art. 3(b) (with art. 4)Words in s. 22(6) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 26(3); S.I. 2015/820, reg. 3(q)(iii)Words in s. 338(5)(b) repealed (1.7.2005) by virtue of Serious Organised Crime and Police Act 2005 (c. 15), ss. 105(2), 178(8), Sch. 17 Pt. 2; S.I. 2005/1521, art. 3(1)(c)(ee)S. 366 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 29(1), (2)Words in s. 157(4)(b) inserted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 25(a); S.I. 2018/78, reg. 5(3)(d)(i)(ii)Words in s. 363(2) inserted (1.6.2015 for E.W. for specified purposes, 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 10(a); S.I. 2015/964, art. 2(d) (with art. 3); S.I. 2017/4, art. 2 (with art. 3)Words in s. 363(1A) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 52; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 407 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 31(6), 32(6)S. 459(4)(aza) inserted (27.4.2017 for specified purposes, 31.10.2017 for E.W.S. for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 87(3); S.I. 2017/991, reg. 2(v); S.I. 2018/78, reg. 5(3)(a)(i)(ii)Words in s. 369(7) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 53(3)(b); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 421(3)(b) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(9)(b)(i)S. 340(16) inserted (29.6.2021) by Financial Services Act 2021 (c. 22), ss. 32(6)(c), 49(2)(b)S. 364(2)(ee) inserted (N.I.) (20.8.2005) by The Criminal Justice (Northern Ireland) Order 2005 (S.I. 2005/1965), arts. 1(4), 14(3)(b)S. 398 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 415(1A) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 107(4), 178(7)(a); S.I. 2005/1521, art. 2(1)(e)S. 393 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 8(6)-(8), 18(6)(7), 27(2)(6)(7), 28(2)(7) (as amended (1.4.2008) by S.I. 2008/298, arts. 1(1), 2(9)(10))Words in s. 148(3)(b) substituted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 34(3)(b), 58(2)(6); S.S.I. 2017/456, reg. 2(d); S.I. 2018/78, reg. 3(r)S. 362IA inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 51, 69(1); S.I. 2022/519, regs. 1(3), 2S. 375B(3)(ba)(bb) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 57; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 336 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 415(2)(a) modified (E.W.N.I.) (1.10.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 6 para. 44(b) (with Sch. 13 para. 5); S.I. 2008/2504, art. 2(a)Word in s. 459(6)(a) inserted (E.W.) (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 14(5), 88(1); S.I. 2015/820, reg. 3(j)Words in s. 148(3)(b) substituted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 24(3)(b); S.I. 2018/78, reg. 5(3)(a)(i)(ii)Word in s. 419(2)(a) repealed (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 8 Pt. 4; S.I. 2015/983, art. 2(2)(f)S. 2 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 123, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 451(6)(c) modified (E.W.N.I.) (1.10.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 6 para. 44(d) (with Sch. 13 para. 5); S.I. 2008/2504, art. 2(a)S. 342(3)(ba) inserted (26.12.2007) by Terrorism Act 2000 and Proceeds of Crime Act 2002 (Amendment) Regulations 2007 (S.I. 2007/3398), reg. 1(2), Sch. 2 para. 8(2)S. 339ZI applied by S.I. 2003/425, art. 22A(3) (as inserted (31.1.2018) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) (Amendment) Order 2017 (S.I. 2017/1280), art. 1(3), Sch. para. 4)S. 378(3ZA)(c) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 20(5), 58(1)(6); S.I. 2018/78, reg. 3(f); S.I. 2021/724, reg. 2(1)(i)Words in s. 44(3) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(3); S.I. 2009/1604, art. 2(d)Words in s. 249(1)(b) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 12(3); S.I. 2005/3136, art. 3(c)Words in s. 378(8) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 144(7)(a); S.I. 2013/1682, art. 3(v)S. 143 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a) (with art. 6)S. 385 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 223 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch. (with art. 8) (as amended (6.3.2003) by S.I. 2003/531, art. 3)S. 16 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 348(7) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 13(3), (4)Words in s. 291(4) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 59(2) (with arts. 28-31)S. 400 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 3(7) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 111(4); S.I. 2013/1682, art. 3(v)S. 348(1)-(4) excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 24(6)S. 340(14) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 103(6), 178(8); S.I. 2005/1521, art. 3(1)(c)S. 105(10)(e)(f) inserted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 39(2); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)Words in s. 342(1) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 40; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Words in s. 289(2) substituted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 2(3); S.I. 2008/755, art. 17(1)(f)Words in s. 290(4)(a) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 3(a)Pt. 5 Ch. 3A applied (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by 2007 c. 30, s. 24(1) (as substituted by Criminal Finances Act 2017 (c. 22), ss. 21(3), 58(1)(6); S.I. 2018/78, reg. 3(f); S.I. 2021/724, reg. 2(1)(i))Words in S. 66 sidenote substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(3); S.I. 2009/1604, art. 2(d)Words in s. 435(1) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 77(3)(b) (with Sch. 5 para. 77(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 13(3)(c) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 182(2)(b) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2S. 107 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 378(3C)(c) modified by S.I. 2018/196, Sch. para. 7A (as inserted (E.W.) (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(2)(e))S. 11 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 435(4)(d)(e) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 77(5)(c) (with Sch. 5 para. 77(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 452(3) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 72 (with arts. 28-31)S. 272 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 324(2) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 99(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 229 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 111 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a) (with arts. 3(2), 7)S. 1 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 123, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 199 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 424(3)(f) inserted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 86(3); S.I. 2015/983, arts. 2(2)(e), 3(w); S.I. 2016/147, art. 3(i)Words in s. 436(1) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 132(3)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 15(2)(ca) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 184(b) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2S. 407 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Ss. 339ZH-339ZK and cross-heading inserted (27.4.2017 for specified purposes, 31.10.2017 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 12, 58(1)(6); S.I. 2017/991, reg. 2(c) (with reg. 3(2))Pt. 2 applied by Police and Criminal Evidence Act 1984 (c. 60), ss. 56(5B), 58(8B) (as substituted (24.3.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 14(2)(3); S.I. 2003/333, art. 2, Sch.)S. 221(3)(b): transfer of functions (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 17 para. 18 (with arts. 28-31)Pt. 3 applied (20.12.2023) by National Security Act 2023 (c. 32), s. 100(1), Sch. 6 para. 16(5) (with s. 97); S.I. 2023/1272, reg. 2(a)Words in s. 325(2) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 128(1)(b); S.I. 2013/1682, art. 3(v)S. 333 omitted (26.12.2007) by virtue of Terrorism Act 2000 and Proceeds of Crime Act 2002 (Amendment) Regulations 2007 (S.I. 2007/3398), reg. 1(2), Sch. 2 para. 3S. 409 modified (11.6.2006) by Crime (International Co-operation) Act 2003 (c. 32), ss. 38(5), 41(5), 94(3); S.S.I. 2006/281, art. 2S. 127 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 401 applied (with modifications) (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 20(3)Word in s. 282A(4)(a) omitted (retrospective to 20.3.2015) by virtue of The Crime and Courts Act 2013 (National Crime Agency and Proceeds of Crime) (Northern Ireland) Order 2015 (S.I. 2015/798), arts. 1(2), 8(2)(c)S. 333 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 316(1) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 36(2)(b); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(g)S. 183 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 340(17) inserted (26.10.2023) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 182(6), 219(2)(f)S. 15(3)(d) and word inserted (15.10.2013 for E., 5.11.2013 for W.) by Prevention of Social Housing Fraud Act 2013 (c. 3), s. 12, Sch. para. 16(3)(b); S.I. 2013/2622, art. 2; S.I. 2013/2861, art. 2Word in s. 230(e) inserted (18.6.2009) by Counter-Terrorism Act 2008 (c. 28), s. 100(5), Sch. 3 para. 7(7) (with s. 101(2)); S.I. 2009/1256, art. 2(c)S. 348(1)-(4) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 3(6), 4(6), 13(6), 14(6),Words in s. 357(2) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 51(2); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Words in s. 249(4) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 12(6)(b); S.I. 2005/3136, art. 3(c)Words in s. 27(2)(b) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 189 (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2S. 444(4)(h) and word omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 32(b)Words in s. 364(3)(h) inserted (N.I.) (20.8.2005) by The Criminal Justice (Northern Ireland) Order 2005 (S.I. 2005/1965), arts. 1(4), 14(4)(b)Words in s. 430(5)(b) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 92(3)(b); S.I. 2015/983, arts. 2(2)(e), 3(cc)Words in s. 289(4) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 11(8); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 397 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 13(3)(d) inserted (18.6.2009) by Counter-Terrorism Act 2008 (c. 28), s. 100(5), Sch. 3 para. 7(2) (with s. 101(2)); S.I. 2009/1256, art. 2(c)S. 2A(2)(d) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 20(2)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)Words in s. 68(3)(c) inserted (1.4.2018) by The Tax Collection and Management (Wales) Act 2016 (Consequential and Supplemental Provisions) Regulations 2018 (S.I. 2018/285), regs. 1(2), 5(c)S. 354 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 357(7)(ba) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 7(2)(d)(ii), 58(1)(6); S.I. 2018/78, reg. 3(b); S.I. 2021/724, reg. 2(1)(b)Words in s. 13(3)(a) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 182(2)(a) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2S. 112(4) substituted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 18(4), 88(2)(a); S.S.I. 2016/11, reg. 2(c)Words in s. 203(4) inserted (1.3.2016) by Policing and Crime Act 2009 (c. 26), ss. 60(5)(a), 116(1); S.I. 2016/147, art. 3(c)S. 115 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 286 omitted (retrospectively) by virtue of Crime and Courts Act 2013 (c. 22), ss. 48(4)(7), 61(11)(c) (with s. 48(8), Sch. 25)S. 25(4)(5) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 32(3), 58(1)(6) (with s. 32(7)); S.I. 2018/78, reg. 3(p)S. 362B(3)(b) and word inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 47(b), 69(1); S.I. 2022/519, regs. 1(3), 2Words in s. 92(6) inserted (1.3.2016) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 35; S.S.I. 2016/11, reg. 2(j)S. 398 modified (11.6.2006) by Crime (International Co-operation) Act 2003 (c. 32), ss. 37(6), 94(3); S.S.I. 2006/281, art. 2Words in s. 2A(3)(a) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 109; S.I. 2013/1682, art. 3(v)Words in s. 296(2) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 8S. 383(1) excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 4(6)Word in s. 148(f) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(7)(b), Sch. 6 para. 6(a); S.I. 2005/3136, art. 2(b)S. 297A(6)(ba) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 19(b); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)Words in s. 170(4) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 43(3)(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 203 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 364(3)(a) added (N.I.) (20.8.2005) by The Criminal Justice (Northern Ireland) Order 2005 (S.I. 2005/1965), arts. 1(4), 14(4)(a)Words in s. 422(3) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 84(3); S.I. 2015/983, arts. 2(2)(e), 3(u)S. 323(4)(da) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(3)(b); S.I. 2014/1640, art. 7(ii) (with arts. 16, 19)S. 367 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 9(3), 19(3)S. 41(7D) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 31; S.I. 2015/820, reg. 3(q)(iii)S. 34 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 244 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 89(4)(za) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 34; S.I. 2015/820, reg. 3(q)(iii)Words in s. 303Z1(1) substituted (27.4.2017 (retrospectively except as it extends to N.I.), 28.6.2021 for N.I.) by Financial Services Act 2021 (c. 22), s. 33(2)(3), Sch. 12 para. 14(2) (with s. 33(4)); S.I. 2021/739, reg. 2Pt. 4 applied (3.12.2014) by The Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 (S.I. 2014/3141), reg. 1(b), Sch. 2 para. 6(5)Words in s. 449(1) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 140(3)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 330(7A) moved and renumbered as s. 330(7C) (26.10.2023) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 184(2)(a), 219(2)(g)Words in s. 427(4) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 89(3); S.I. 2015/983, arts. 2(2)(e), 3(z)Words in s. 303Z11(7) substituted (27.4.2017 (retrospectively except as it extends to N.I.), 28.6.2021 for N.I.) by Financial Services Act 2021 (c. 22), s. 33(2)(3), Sch. 12 para. 19(3)(a) (with s. 33(4)); S.I. 2021/739, reg. 2S. 14 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 303Z14(3)(d) modified by S.I. 2018/196, Sch. para. 3B (as inserted (E.W.) (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(2)(b))Words in s. 424(2)(a) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 76(2)(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 272(5)(a) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 17(a); S.I. 2005/3136, art. 3(c)S. 421 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 302A(4) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 12(3); S.I. 2008/755, art. 17(1)(f)Words in s. 193(1) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(7); S.I. 2009/1604, art. 2(d)S. 389 excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 6(3), 16(3)Words in s. 167(1) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 40, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 439 in force at 24.3.2003 in so far as not already in force by S.I. 2003/333, art. 2, Sch.Words in s. 277(7)(b) inserted (E.W.N.I.) (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 83(2), 94(1); S.I. 2008/755, art. 17(1)(h)Words in s. 404(3) inserted (1.6.2015) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 22(3)(a); S.I. 2015/964, art. 2(d) (with art. 3)S. 250 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 369 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 303(1) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 63 (with arts. 28-31)S. 15(2)(ca) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 22(2)(b); S.I. 2015/820, reg. 3(q)(iii)Words in s. 123(4) repealed (22.4.2009) by Bankruptcy and Diligence etc. (Scotland) Act 2007 (asp 3), s. 227(3), sch. 6 Pt. 1 (with s. 223); S.S.I. 2009/67, art. 3(2)(3), sch. 2 (with arts. 4-6) (as amended (31.1.2011) by S.S.I. 2011/31, art. 5(b))Words in s. 248(3) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 11(4); S.I. 2005/3136, art. 3(c)S. 384 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 14(3), (4)S. 188(6) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 54(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 394 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 85 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 331 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 157 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 380(2) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 60; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 444 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 442 in force at 24.2.2003 for specified purposes by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 352(5) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 5(3)(4), 15(3)(4), 25(3)(4), 26(3)(4) (as amended (6.4.2008) by S.I. 2008/298, arts. 1(2), 2(3)(6))S. 358 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Word in s. 15(2)(c) omitted (1.6.2015) by virtue of Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 22(2)(a); S.I. 2015/820, reg. 3(q)(iii)Word in s. 39(5) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 21(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 378(2)(d) inserted (E.W.) (1.4.2018) by The Tax Collection and Management (Wales) Act 2016 (Consequential and Supplemental Provisions) Regulations 2018 (S.I. 2018/285), regs. 1(2), 5(h)Words in s. 362C(5)(b) omitted (15.5.2022) by virtue of Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(8)(c)(i), 69(1); S.I. 2022/519, regs. 1(3), 2S. 153(1)(b) omitted (1.3.2016) by virtue of Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 45; S.S.I. 2016/11, reg. 2(j) (with reg. 3)Words in s. 215(7A) inserted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 27(7), 58(3)(6); S.R. 2021/167, reg. 2(a)Words in s. 290(4)(c) inserted (E.W.) (1.4.2018) by The Tax Collection and Management (Wales) Act 2016 (Consequential and Supplemental Provisions) Regulations 2018 (S.I. 2018/285), regs. 1(2), 5(d)S. 370(6) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 11(3), 21(3), 31(3), 32(3)S. 54 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 372 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 32(5)S. 105(11A) inserted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 39(3); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)S. 436(5)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 132(4), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 299 substituted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 101(1), 178(7)(a) (with s. 101(2)); S.I. 2005/1521, art. 2(1)(d) (with art. 2(2))Words in s. 241(2)(a) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 8(a); S.I. 2005/3136, art. 3(c)Words in s. 303Z8(4) substituted (27.4.2017 (retrospectively except as it extends to N.I.), 28.6.2021 for N.I.) by Financial Services Act 2021 (c. 22), s. 33(2)(3), Sch. 12 para. 17 (with s. 33(4)); S.I. 2021/739, reg. 2S. 170 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 424(2)(c) substituted (1.3.2016) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 86(2)(c); S.I. 2016/147, art. 3(i)Words in s. 148(2)(d) inserted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 198 (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2S. 105 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 230(3)(b) substituted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 27(3)(b); S.I. 2018/78, reg. 5(3)(d)(i)(ii)Words in s. 163(5)(b) substituted (14.1.2015) by Human Trafficking and Exploitation (Criminal Justice and Support for Victims) Act (Northern Ireland) 2015 (c. 2), s. 28(2), Sch. 4 para. 13(3)(b)Pt. 4: power to amend conferred (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 97(3), 178(8); S.I. 2005/1521, art. 3(1)(a)S. 351 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 268 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 348 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 283(5) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 19(b); S.I. 2005/3136, art. 3(c)S. 227 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 67(7A)(7B) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 14(3), 88(1); S.I. 2015/820, reg. 3(j)S. 126 repealed (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 56(3), 116(1), Sch. 8 Pt. 4; S.I. 2015/983, art. 2(2)(a)(f) (with art. 4(3)(4))S. 190 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch. (with arts. 6, 10-13)Words in s. 280(1) substituted (E.W.S.) (retrospectively) by Crime and Courts Act 2013 (c. 22), ss. 48(7), 61(11)(d), Sch. 18 para. 5 (with s. 48(8), Sch. 25); this amendment extended to N.I. (20.3.2015) by The Crime and Courts Act 2013 (National Crime Agency and Proceeds of Crime) (Northern Ireland) Order 2015 (S.I. 2015/798), arts. 1(2), 7(a)S. 388(2)(bc)-(bf) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 65(2); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 177(2) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 31(1), 88(3)(a); S.R. 2015/190, reg. 3(1)(e)S. 49(6) excluded (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, 12(3)Words in s. 353(10)(c) inserted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 13(2)(b)Words in s. 112(1)(c) substituted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 18(3), 88(2)(a); S.S.I. 2016/11, reg. 2(c)S. 10A inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 1, 88(1); S.I. 2015/820, reg. 3(a)S. 336D(7)(h) modified by S.I. 2018/196, Sch. para. 11D (as inserted (E.W.) (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(3)(a))Words in s. 19(1)(c) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 8, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 107(5) substituted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 41(3)(a); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)Words in s. 438(5) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 80(4)(a) (with Sch. 5 para. 80(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 430 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 380(3)(a) inserted (1.6.2015) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 14(3); S.I. 2015/964, art. 2(d) (with art. 3)Words in s. 357(1) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 108(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 33(3A) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 3(3)(b), 88(1); S.I. 2015/820, reg. 3(a)S. 135 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 316(1) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 22(2); S.I. 2005/3136, art. 3(c)Words in s. 438(1)(f) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 14; S.I. 2008/755, art. 17(1)(f)S. 439(5)(b) substituted for s. 439(5)(b)(c) (1.4.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 4 para. 177; S.I. 2006/378, art. 4(1), Sch. para. 10S. 393 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 444(4)(ca) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 70 (with arts. 28-31)Words in s. 390(5) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 66(4); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Words in s. 369 substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 141; S.I. 2013/1682, art. 3(v)Word in s. 459(4)(a) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 119(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 70(5) inserted (30.4.2021) by Counter-Terrorism and Sentencing Act 2021 (c. 11), s. 50(1)(i), Sch. 13 para. 19S. 228 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 35(1)(b) and preceding word repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 19(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 360 restricted (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 27(6)(8), 28(8) (as amended (1.4.2008) by S.I. 2008/298, arts. 1(1), 2(9)(10))S. 323(3)(e)(f) repealed (8.11.2007) by Finance Act 2007 (c. 11), s. 84(4)(5)(5), Sch. 22 para. 15, Sch. 27 Pt. 5(1); S.I. 2007/3166, art. 2(c)S. 371(3A) substituted for s. 371(3) (1.6.2015 for E.W., 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 13; S.I. 2015/964, art. 2(d) (with art. 3); S.I. 2017/4, art. 2 (with art. 3)S. 97 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 35(2C)(a) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 192(5) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2Word in s. 362(5) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 110(4); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 47 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, 7(1)S. 374 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 11(6), 12(6), 21(6), 22(6)Words in s. 387(2) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 64; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 459(6ZBA) inserted (26.10.2023) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 182(7)(b), 219(2)(f)Words in s. 195H(5) substituted (22.11.2014 for specified purposes, 1.3.2016 in so far as not already in force) by 2009 c. 26, s. 57(2) (as amended by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 18(2)(b) (with arts. 24-28); S.I. 2014/3101, art. 3; S.I. 2016/147, art. 3(b))Words in s. 350(5)(b) repealed (1.6.2015 for E.W., 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), ss. 66(4)(b), 116(1), Sch. 8 Pt. 5; S.I. 2015/983, art. 2(2)(a)(g) (with art. 5); S.I. 2016/147, art. 3(f)(l) (with art. 5)S. 185 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 330(14) inserted (21.2.2006) by Proceeds of Crime Act 2002 and Money Laundering Regulations 2003 (Amendment) Order 2006 (S.I. 2006/308), arts. 1, 2(5)S. 30 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 282A(2) omitted (retrospective to 20.3.2015) by virtue of The Crime and Courts Act 2013 (National Crime Agency and Proceeds of Crime) (Northern Ireland) Order 2015 (S.I. 2015/798), arts. 1(2), 8(2)(b)S. 215(5) substituted for s. 215(4)(5) (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 36(1), 88(3)(a); S.R. 2015/190, reg. 3(1)(j)Words in s. 309(4) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 64 (with arts. 28-31)Words in s. 439(1) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 81(2) (with Sch. 5 para. 81(4)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 330(10) inserted (21.2.2006) by Proceeds of Crime Act 2002 and Money Laundering Regulations 2003 (Amendment) Order 2006 (S.I. 2006/308), arts. 1, 2(2)S. 368 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 19(4)Words in s. 350(5)(b) inserted (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 8 (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18Words in s. 303Z7(3) omitted (E.W.S.) (31.12.2020) by virtue of The Law Enforcement and Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/742), regs. 1, 107(5)(b); 2020 c. 1, Sch. 5 para. 1(1)S. 169 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 353(8A) inserted (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 11(c) (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18S. 79 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 370(6) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 31(3)Words in s. 70(5) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 195(a) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2S. 230(3)(d)-(f) inserted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 34(4)(c), 58(3)(6); S.R. 2021/167, reg. 2(d)S. 191(6A)(6B) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 34, 88(3)(a); S.R. 2015/190, reg. 3(1)(h)Words in s. 303L(5)(d) inserted (E.W.) (20.7.2018) by The Tax Collection and Management (Wales) Act 2016 (Supplemental Provision) Regulations 2018 (S.I. 2018/768), regs. 1(2), 2(c)Pt. 4 applied by S.I. 1989/1341 (N.I. 12), art. 59(8B) (as substituted (24.3.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 11 para. 19(3); S.I. 2003/333, art. 2, Sch.)Word in s. 362B(3) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 47(a), 69(1); S.I. 2022/519, regs. 1(3), 2S. 341(2)(3) substituted (1.6.2015 for E.W.S., 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 2; S.I. 2015/964, art. 2(d) (with art. 3); S.I. 2017/4, art. 2 (with art. 3)Words in s. 345(2)(a) inserted (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 6 (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18Words in s. 396A(3) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 46(4), 69(1); S.I. 2022/519, regs. 1(3), 2S. 109 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 428(5)(c) substituted (1.3.2016) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 90(3)(c); S.I. 2016/147, art. 3(i)Words in s. 303Z14(3)(d) inserted (E.W.) (20.7.2018) by The Tax Collection and Management (Wales) Act 2016 (Supplemental Provision) Regulations 2018 (S.I. 2018/768), regs. 1(2), 2(g)Pt. 2 applied (with modifications) (3.12.2014) by The Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 (S.I. 2014/3141), regs. 1(b), 10(5)S. 176 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 449(6) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 140(8); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 435(2) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 77(4)(a) (with Sch. 5 para. 77(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 377A(1)(a) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 28Pt. 2 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. 33(5) (with s. 25(9)); S.I. 2020/792, reg. 2(g)Words in s. 355(2) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 66(2)(a) (with arts. 28-31)Words in s. 223(7) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 51(a) (with arts. 28-31)S. 328(6)(7) inserted (26.10.2023) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 182(3), 219(2)(f)Words in s. 189(5)(a) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 55(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 377(2A) inserted (27.4.2017 for specified purposes, 31.10.2017 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 58(3); S.I. 2017/991, reg. 2(t); S.I. 2021/724, reg. 4(i)Ss. 131ZB, 131ZC inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 29Words in s. 416(1) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 10 para. 24(2); S.I. 2008/755, art. 17(1)(d)(ii)S. 364(5)(aa) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 107(2)(a), 178(7)(a); S.I. 2005/1521, art. 2(1)(e)S. 339ZL inserted (26.10.2023) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(12), 219(2)(h)S. 317 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Pt. 3 applied (3.12.2014) by The Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 (S.I. 2014/3141), reg. 1(b), Sch. 1 para. 6(5)S. 177(6) substituted for s. 177(6)(7) (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 31(2), 88(3)(a); S.R. 2015/190, reg. 3(1)(e)S. 303Z2(4)(e) modified by S.I. 2018/196, Sch. para. 11C (as inserted (E.W.) (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(3)(a))S. 56 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 25, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 437 in force at 24.2.2003 for specified purposes by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 302(2) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 100(3), 178(7)(a); S.I. 2005/1521, art. 2(1)(c)Words in s. 131ZA(11) omitted (31.12.2020) by virtue of The Law Enforcement and Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/742), regs. 1, 107(3)(b); 2020 c. 1, Sch. 5 para. 1(1)S. 84(2)(a)(c)-(g) applied (1.1.2006) by The Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (S.I. 2005/3181), arts. 1, 49(3)S. 195H(5A) inserted (22.11.2014 for specified purposes, 1.3.2016 in so far as not already in force) by 2009 c. 26, s. 57(2) (as amended by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 18(2)(c) (with arts. 24-28); S.I. 2014/3101, art. 3; S.I. 2016/147, art. 3(b))Words in s. 156(5) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(3)(b), Sch. 4 para. 46; S.R. 2015/190, reg. 3(2)(b)S. 386 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 394 restricted (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 8(8), 18(6)(8)S. 459(6A) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 15(4); S.I. 2008/755, art. 17(1)(f)Word in s. 438(1)(c) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 80(3)(b) (with Sch. 5 para. 80(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 57 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 25, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 353(10)(b) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 48(5)(a); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Words in s. 118(2D)(b) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 197 (with Sch. 27); S.I. 2020/1236, reg. 2S. 215(9)(10) inserted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 27(9), 58(3)(6) (as amended (N.I.) on exit day by S.I. 2019/742, regs. 1, 109(4)); S.R. 2021/167, reg. 2(a)S. 352(5)(a) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 48 para. 12(2)(a)S. 67(2A) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 26(3), 58(1)(6); S.I. 2018/78, reg. 3(k)Words in s. 378(3F)(c) inserted (E.W.) (20.7.2018) by The Tax Collection and Management (Wales) Act 2016 (Supplemental Provision) Regulations 2018 (S.I. 2018/768), regs. 1(2), 2(l)S. 364(3)(hh) inserted (N.I.) (20.8.2005) by The Criminal Justice (Northern Ireland) Order 2005 (S.I. 2005/1965), arts. 1(4), 14(4)(b)S. 339(5)(6) repealed (E.W.) (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8)(8), Sch. 17 Pt. 2; S.I. 2005/1521, art. 3(1)(ee)Words in s. 303A(1) inserted (E.W.) (1.4.2018) by The Tax Collection and Management (Wales) Act 2016 (Consequential and Supplemental Provisions) Regulations 2018 (S.I. 2018/285), regs. 1(2), 5(e)Words in s. 82(3)(b) substituted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 34(2)(b), 58(1)(6); S.I. 2018/78, reg. 3(s)S. 343 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 50 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 416 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 391(1) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 8(2)(a), 58(1)(6); S.I. 2018/78, reg. 3(b)S. 6 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch. (with arts. 3(1), 7, 10-13) (as amended (6.3.2003) by S.I. 2003/531, art. 3)S. 388(7)(a) substituted (1.6.2015) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 17(3); S.I. 2015/964, art. 2(d) (with art. 3)Words in s. 54(6)(7) substituted (1.4.2005) by Courts Act 2003 (c. 39), s. 110(1), Sch. 8 para. 407; S.I. 2005/910, art. 3(y)S. 233 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 362A(8) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(7), 69(1); S.I. 2022/519, regs. 1(3), 2Words in s. 289(3) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 11(7); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)Words in s. 38(4)(c) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 193(3)(b) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2Words in s. 44 sidenote substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(3); S.I. 2009/1604, art. 2(d)Words in s. 289(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 2(2)Words in s. 432(8)(a) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 23; S.I. 2005/3136, art. 3(c)Words in s. 339A(3) inserted (29.6.2021) by Financial Services Act 2021 (c. 22), ss. 32(5)(b), 49(2)(b)Words in s. 386(3)(b) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 63; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 64(3) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 31(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 361 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 163(5)(a) substituted (14.1.2015) by Human Trafficking and Exploitation (Criminal Justice and Support for Victims) Act (Northern Ireland) 2015 (c. 2), s. 28(2), Sch. 4 para. 13(3)(a)Words in s. 391(2) inserted (18.6.2009) by Serious Crime Act 2007 (c. 27), s. 94(3), Sch. 10 para. 20; S.S.I. 2009/224, art. 2(1)(d)(ii)Words in s. 436(10) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 78(5) (with Sch. 5 para. 78(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 248(1)(a) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 11(2); S.I. 2005/3136, art. 3(c)Words in s. 20(11)(da) inserted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 186(2)(b) (with Sch. 27); S.I. 2020/1236, reg. 2Word in s. 330(10) omitted (26.12.2007) by virtue of Terrorism Act 2000 and Proceeds of Crime Act 2002 (Amendment) Regulations 2007 (S.I. 2007/3398), reg. 1(2), Sch. 2 para. 2Words in s. 13(6) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 6(5), 88(1); S.I. 2015/820, reg. 3(c)S. 235A inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 77; S.I. 2015/983, arts. 2(2)(e), 3(n)Pt. 5 Ch. 2: power to modify conferred (25.4.2013) by Crime and Courts Act 2013 (c. 22), s. 61(11)(f), Sch. 25 para. 7Words in s. 290(6) substituted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 3(3); S.I. 2008/755, art. 17(1)(f)Words in s. 55(3)(b) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 58(4), 116(1); S.I. 2015/983, art. 2(2)(a)S. 388 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 319 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 449(3)(4) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 151(5); S.I. 2013/1682, art. 3(v)Word in s. 132 heading inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 56(4)(b), 116(1); S.I. 2015/983, art. 2(2)(a)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.Words in s. 438(5) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 80(4)(b) (with Sch. 5 para. 80(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 388(2)(ba)(bb) inserted (18.6.2009) by Serious Crime Act 2007 (c. 27), ss. 76(5), 94(3); S.S.I. 2009/224, art. 2(1)(b)Word in s. 420(2) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(7)(a)Words in s. 441(2) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 82(3)(a); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 104(7)(e)(f) inserted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 38(2); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)S. 148 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 388(7ZA) inserted (1.6.2015) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 17(4); S.I. 2015/964, art. 2(d) (with art. 3)Pt. 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)S. 338(1)(b) repealed (1.7.2005) by virtue of Serious Organised Crime and Police Act 2005 (c. 15), ss. 105(4), 178(8), Sch. 17 Pt. 2; S.I. 2005/1521, art. 3(1)(c)(ee)S. 33 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 330(7A) inserted (15.5.2006) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 102(5), 178(8); S.I. 2006/1085, art. 3S. 170(3) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 43(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 438(1)(f) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 80(3)(d)(i) (with Sch. 5 para. 80(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 87(1A) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 5(3), 88(1); S.I. 2015/820, reg. 3(b)S. 120A(3)(c) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 115; S.I. 2013/1682, art. 3(v)S. 127K(5)(6) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 23S. 374 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 12(6)S. 341A inserted (1.6.2015 for E.W.S., 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 3; S.I. 2015/964, art. 2(d) (with art. 3); S.I. 2017/4, art. 2 (with art. 3)Words in s. 289(1C)(1D) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 2(3)S. 459(4)(azza) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 55(2)Words in s. 131(3)(b) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 59(3)(a), 116(1); S.I. 2015/983, art. 2(2)(a)S. 451 heading substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 99(e); S.I. 2005/1126, art. 2(2)(h)Words in s. 390 heading inserted (18.6.2009) by Serious Crime Act 2007 (c. 27), s. 94(3), Sch. 10 para. 19(2); S.S.I. 2009/224, art. 2(1)(d)(ii)S. 354 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 5(5), 6(3), 15(5), 16(3)Words in s. 362E(2)(b) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 2(1), Sch. Pt. 1S. 459(6ZBB) inserted (26.10.2023) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(13)(b), 219(2)(h)S. 47G(3)(aa) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 17 (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)S. 409 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 47C(8) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 16(4) (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)S. 287 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 416(7A) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 10 para. 24(3); S.I. 2008/755, art. 17(1)(d)(ii)Words in s. 32(7) inserted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 190(b) (with Sch. 27); S.I. 2020/1236, reg. 2Words in s. 20(12) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 24(3); S.I. 2015/820, reg. 3(q)(iii)Words in s. 426(5)(a) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 88(3)(a); S.I. 2015/983, arts. 2(2)(e), 3(y)S. 353(2)(ba)(bb) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 76(2), 94(1); S.I. 2008/755, art. 17(1)(b)S. 408 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 449(1)(a) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 151(3)(b); S.I. 2013/1682, art. 3(v)Words in s. 460(3)(a) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 35S. 255 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 131ZA(10)(c) omitted (31.12.2020) by virtue of The Law Enforcement and Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/742), regs. 1, 107(3)(a); 2020 c. 1, Sch. 5 para. 1(1)Words in s. 404(1A) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 69; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 400 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 30(1), (2)S. 163 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 230(3)(c) inserted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 27(3)(c); S.I. 2018/78, reg. 5(3)(d)(i)(ii)S. 405 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 195B(2)(d) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 35(1), 88(3)(a); S.R. 2015/190, reg. 3(1)(i)S. 9 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 76 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch. (with art. 9)Words in s. 55(4) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 58(5)(a), 116(1); S.I. 2015/983, art. 2(2)(a)Words in s. 388(5)(a) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 65(3); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Words in s. 127B(2)(d) substituted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 22(1), 88(2)(a); S.S.I. 2016/11, reg. 2(g)Words in s. 166(1) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 39(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 290(4)(c) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 3(2); S.I. 2008/755, art. 17(1)(f)Words in s. 84(2)(d) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(2)Word in s. 181 heading inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(3)(b), Sch. 4 para. 48(2); S.R. 2015/190, reg. 3(2)(b)S. 337 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 230(f) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 7(b); S.I. 2005/3136, art. 3(c)Words in s. 421(3)(c) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(9)(c)(i)Words in s. 294(4) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 15(4); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)Words in s. 183(3)-(5) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(6); S.I. 2009/1604, art. 2(d)Words in s. 377(1)(c)(d) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 67(2) (with arts. 28-31)S. 39 excluded (3.12.2014) by The Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 (S.I. 2014/3141), regs. 1(b), 15(6)Words in s. 131ZA(7) substituted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 28(3)Words in s. 174(5) substituted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 48(b) (with arts. 28-31)S. 117 excluded (3.12.2014) by The Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 (S.I. 2014/3141), reg. 1(b), Sch. 1 para. 11(6)S. 349 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 362U and cross-heading inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 52, 69(1); S.I. 2022/519, regs. 1(3), 2 (with reg. 3)S. 367 applied (with modifications) (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 30(1), (3)S. 215 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 2B(1) omitted (7.10.2013) by virtue of Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 110(3); S.I. 2013/1682, art. 3(v)S. 86 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 427(3)(b) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 79(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 195C(6B) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 25(3) (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)S. 368 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 339ZI applied by S.I. 2003/425, art. 32B(3) (as inserted (31.1.2018) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) (Amendment) Order 2017 (S.I. 2017/1280), art. 1(3), Sch. para. 5)Words in s. 329(2C) inserted (29.6.2021) by Financial Services Act 2021 (c. 22), ss. 32(4), 49(2)(b)S. 139(9)(ca) inserted (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 61(3), 116(1); S.I. 2009/3096, art. 3(g)S. 47S(2A) inserted (27.4.2017 for specified purposes, 31.10.2017 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 6; S.I. 2017/991, reg. 2(k)Words in s. 343(3) inserted (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 4 (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18S. 166 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 440 in force at 24.2.2003 for specified purposes by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 39(2) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 194(2) (with Sch. 27); S.I. 2020/1236, reg. 2Words in s. 290(6) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 3(b)S. 439(5)(fa) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 30S. 72(9)(f) inserted (25.1.2010) by Policing and Crime Act 2009 (c. 26), ss. 61(2)(b), 116(1); S.I. 2009/3096, art. 3(g)S. 382(3) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 14(3), (4)S. 241(2A) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 13(2), 58(1)(6) (with s. 13(4)); S.I. 2018/78, reg. 3(c); S.I. 2021/724, reg. 2(1)(d)Words in s. 449(1) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 151(3)(a); S.I. 2013/1682, art. 3(v)S. 331(3A)-(6) substituted for s. 331(4)-(6) (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 104(4), 178(8); S.I. 2005/1521, art. 3(1)(c) (with art. 3(4))Words in s. 300(1) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 107; S.I. 2015/983, arts. 2(2)(e), 3(ff)S. 383(2) excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 4(6)S. 443 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 359 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Word in s. 2C(2) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 19(2); S.I. 2018/78, reg. 5(1)(d); S.I. 2021/724, reg. 4(e)Words in s. 295(4)(a) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 16(3); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 444(4) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 108(3), 178(8); S.I. 2005/1521, art. 3(1)(d)S. 370 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 51(8B) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 4, 88(1); S.I. 2015/820, reg. 3(a)Words in s. 391(2) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 67; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 214 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 324(5) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 99(6)(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 428(5)(b) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 90(3)(b); S.I. 2015/983, arts. 2(2)(e), 3(aa)S. 327 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 121(9)(10) substituted for s. 121(9) (1.3.2016) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 43(3); S.S.I. 2016/11, reg. 2(j)Words in s. 39(4) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 194(2) (with Sch. 27); S.I. 2020/1236, reg. 2S. 355(3A) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 66(3) (with arts. 28-31)S. 35 excluded (3.12.2014) by The Criminal Justice and Data Protection (Protocol No. 36) Regulations 2014 (S.I. 2014/3141), regs. 1(b), 15(6)Words in s. 330(1) substituted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 104(2), 178(8); S.I. 2005/1521, art. 3(1)(c)Words in s. 459(4)(a) inserted (22.11.2014) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 95(2)(a); S.I. 2014/3101, art. 2(e)S. 180 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 407 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 32(6)S. 352(8) inserted (26.5.2015) by Deregulation Act 2015 (c. 20), ss. 82(6), 115(7); S.I. 2015/994, art. 6(o)Word in s. 425(2)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 77(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 303Z1(6) inserted (28.6.2022) by Police, Crime, Sentencing and Courts Act 2022 (c. 32), ss. 59(1)(b), 208(5)(h)Word in s. 338(3) substituted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 106(6), 178(8); S.I. 2005/1521, art. 3(1)(c)S. 42 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 55(8)(f) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 22Word in s. 333D(1)(a) omitted (27.4.2017 for specified purposes, 31.10.2017 for specified purposes, 28.6.2021 for N.I. in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 37(2)(a); S.I. 2017/991, reg. 2(r) (with reg. 1(4)); S.I. 2021/724, reg. 4(h)S. 397(1A) inserted (18.6.2009) by Serious Crime Act 2007 (c. 27), s. 94(3), Sch. 10 para. 21; S.S.I. 2009/224, art. 2(1)(d)(ii)S. 58 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 435 substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 131; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 323(5)(eb) inserted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 45(4); S.I. 2020/45, reg. 2S. 290(4)(aa) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 12(2); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 175(4)(5) inserted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 32(6), 58(3)(6) (with s. 32(7)); S.R. 2021/167, reg. 2(c)Words in s. 6(2)(b) substituted (18.6.2012 for specified purposes, 5.11.2012 for specified purposes, 28.5.2013 for specified purposes) by Criminal Justice Act 2003 (c. 44), s. 336(3)(4), Sch. 3 para. 75(2); S.I. 2012/1320, art. 4(1)(c)(2)(3) (with art. 5) (see S.I. 2012/2574, art. 4(2) and S.I. 2013/1103, art. 4); S.I. 2012/2574, art. 2(2)(3)(c), Sch. (with arts. 3, 4) (as amended (4.11.2012) by S.I. 2012/2761, art. 2) (with S.I. 2013/1103, art. 4); S.I. 2013/1103, art. 2(1)(c)(2)(3) (with arts. 3, 4)Words in s. 249(1) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 12(2); S.I. 2005/3136, art. 3(c)S. 55(8)(aa)-(ac) inserted (16.1.2012) by Police Reform and Social Responsibility Act 2011 (c. 13), s. 157(1), Sch. 16 para. 305(a); S.I. 2011/3019, art. 3, Sch. 1S. 195G(3)(ac) inserted (27.4.2017 for specified purposes, 28.6.2021 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 8; S.I. 2021/724, reg. 3(b)Words in s. 290(6) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 12(3); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)Pt. 4 applied by S.I. 1989/1341 (N.I. 12), arts. 57(5B), 59(8B) (as substituted (24.3.2003) by Proceeds of Crime Act 2002 (c. 29), Supreme Court s. 458(1), Sch. 11 para. 19(2)(3); S.I. 2003/333, art. 2, Sch.)S. 107(5)(b) inserted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 41(3)(b); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)Words in s. 166(5) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 39(5)(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 2B(2) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 110(4)(a); S.I. 2013/1682, art. 3(v)Words in s. 353(6)(a) inserted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 38(2), 88(1); S.I. 2016/148, reg. 3(c)S. 347(3) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 3(3)(4), 13(3)(4), 23(3)(4), 24(3)S. 166(6A)(6B) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 25(1), 88(3)(a); S.R. 2015/190, reg. 3(1)(a)Words in s. 85(1)(aa) inserted (13.4.2015) by Criminal Justice and Courts Act 2015 (c. 2), s. 95(1), Sch. 11 para. 18(2)(b); S.I. 2015/778, art. 3, Sch. 1 para. 77Words in Pt. 8 Ch. 4 title inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 73; S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 412 inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 38 (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(k)Ss. 215A-215D inserted (1.3.2016) by Policing and Crime Act 2009 (c. 26), ss. 60(2), 116(1); S.I. 2016/147, art. 3(c)Words in s. 339A(4) inserted (29.6.2021) by Financial Services Act 2021 (c. 22), ss. 32(5)(e), 49(2)(b)S. 409 modified (11.6.2006) by Crime (International Co-operation) Act 2003 (c. 32), ss. 41(5), 94(3); S.S.I. 2006/281, art. 2Words in s. 7(4)(c) inserted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 20(c); S.I. 2018/78, reg. 5(3)(b)(i)(ii)Words in s. 168(2) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 25(2)(a), 88(3)(a); S.R. 2015/190, reg. 3(1)(a)S. 230 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 441(2)(d) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 82(3)(b); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)S. 353(7C)-(7F) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 48(4); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 89 in force at 24.3.2003 in so far as not already in force by S.I. 2003/333, art. 2, Sch.S. 447 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 368 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 9(4), 10(4), 19(4), 20(4)S. 107(4)(d)(e) inserted (25.11.2019 for specified purposes, 10.2.2021 in so far as not already in force) by Serious Crime Act 2015 (c. 9), s. 88(2)(c), Sch. 4 para. 41(2); S.S.I. 2019/281, reg. 2; S.S.I. 2020/407, reg. 2(1)(c)S. 438 in force at 24.2.2003 for specified purposes by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 289(6)(f)-(h) inserted (27.4.2017 for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 14(1), 58(1)(6); S.I. 2018/78, reg. 4(a); S.I. 2021/724, reg. 2(1)(e)Words in s. 195I(6)(b) substituted (22.11.2014 for specified purposes, 1.3.2016 in so far as not already in force) by 2009 c. 26, s. 57(2) (as amended by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 18(2)(f) (with arts. 24-28); S.I. 2014/3101, art. 3; S.I. 2016/147, art. 3(b))Words in s. 82(3)(b) substituted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 22(3)(b); S.I. 2018/78, reg. 5(3)(a)(i)(ii)S. 178(6) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 31(4), 88(3)(a); S.R. 2015/190, reg. 3(1)(e)Words in s. 232(2)(d) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(5)Words in s. 396C(1) substituted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 46(8)(a), 69(1); S.I. 2022/519, regs. 1(3), 2Words in s. 408A(1) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 70(2); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Words in s. 370(2)(a) inserted (6.4.2010) by Coroners and Justice Act 2009 (c. 25), s. 182(5), Sch. 19 para. 17 (with s. 180); S.I. 2010/816, art. 2, Sch. para. 18S. 131ZA heading substituted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 28(5)Word in s. 323(1)(g) repealed (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 60(2)(a); S.I. 2014/1640, art. 7(ii) (with arts. 16, 19)Words in s. 439(5)(b) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 147; S.I. 2013/1682, art. 3(v)S. 197(6) excluded (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, 12(3)Words in s. 290(8)(a) omitted (12.4.2010) by virtue of The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 58(a) (with arts. 28-31)Words in s. 131D(1)(b) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 32Pt. 4 functions of receiver 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)Words in s. 7(4) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 100; S.I. 2015/983, arts. 2(2)(e), 3(ff)S. 21(9)(d) inserted (15.10.2013 for E., 5.11.2013 for W.) by Prevention of Social Housing Fraud Act 2013 (c. 3), s. 12, Sch. para. 19(2); S.I. 2013/2622, art. 2; S.I. 2013/2861, art. 2S. 65 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 338(1)(c) substituted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 106(4), 178(8); S.I. 2005/1521, art. 3(1)(c)Word in s. 421(4) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(9)(d)S. 427 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 19(8) inserted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 185(3)(b) (with Sch. 27); S.I. 2020/1236, reg. 2S. 357(7)-(9) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 108(7); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 280(2)(aa) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 18(a); S.I. 2005/3136, art. 3(c)Words in s. 189(6)(a) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 55(4), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 252(4A)(b) substituted (1.4.2013) by Legal Aid, Sentencing and Punishment of Offenders Act 2012 (c. 10), s. 151(1), Sch. 5 para. 60; S.I. 2013/453, art. 3(h) (with savings and transitional provisions in S.I. 2013/534, art. 6)S. 436 in force at 24.3.2003 in so far as not already in force by S.I. 2003/333, art. 2, Sch.S. 174 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 259 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 453A(5)(da)-(dc) inserted (27.4.2017 for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 86; S.I. 2018/78, reg. 5(2); S.I. 2021/724, reg. 4(j)S. 212(3) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 64(3), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 82(2)(d) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 196 (with Sch. 27); S.I. 2020/1236, reg. 2S. 383(3) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 14(3), (4)S. 61 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 390 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 61 substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 28; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 21(10) inserted (15.10.2013 for E., 5.11.2013 for W.) by Prevention of Social Housing Fraud Act 2013 (c. 3), s. 12, Sch. para. 19(3); S.I. 2013/2622, art. 2; S.I. 2013/2861, art. 2S. 316(10) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 36(3); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(g)S. 459(7A)-(7D) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 74(4) (with arts. 28-31)Words in s. 27(3)(a) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 14(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 419(2)(b) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 71(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 16(5) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 5(5)(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 82(3)(a) inserted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 22(3)(a); S.I. 2018/78, reg. 5(3)(a)(i)(ii)S. 128 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 419(3) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 81(3); S.I. 2015/983, arts. 2(2)(e), 3(r)S. 231 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 436(5)(ga) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 132(4), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 44 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 297A(6)(aa) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 28 (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)S. 406 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 302(7)(b) substituted (S.) (1.4.2013) by The Police and Fire Reform (Scotland) Act 2012 (Consequential Modifications and Savings) Order 2013 (S.S.I. 2013/119), art. 1, sch. 1 para. 19(3)(a)Words in s. 311(3)(c) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(6)(a)(i)S. 149 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 33(3)-(5) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(2); S.I. 2009/1604, art. 2(d)Words in s. 434(2) substituted (30.11.2016) by The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016 (S.I. 2016/1034), art. 1, Sch. 1 para. 25(12)(b)Words in s. 241(2)(a) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 8(b); S.I. 2005/3136, art. 3(c)S. 82(2)(ea) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 34(2)(a), 58(1)(6); S.I. 2018/78, reg. 3(s)S. 327(2D)(2E) inserted (26.10.2023) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 182(2), 219(2)(f)Ss. 282B-282F and cross-heading inserted (retrospectively) by Crime and Courts Act 2013 (c. 22), ss. 48(7), 61(11)(d), Sch. 18 para. 6 (with s. 48(8), Sch. 25); this insertion extended to N.I. (20.3.2015) by The Crime and Courts Act 2013 (National Crime Agency and Proceeds of Crime) (Northern Ireland) Order 2015 (S.I. 2015/798), arts. 1(2), 7(a)Words in s. 32(7) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 190(a) (with Sch. 27); S.I. 2020/1236, reg. 2Words in s. 211(1)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 63(b), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 302(7A)(7B) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 11; S.I. 2008/755, art. 17(1)(f)Words in s. 435(1) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 77(3)(a) (with Sch. 5 para. 77(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 380(3)(b) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 60; S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 457 in force at 24.3.2003 for specified purposes by S.S.I. 2003/210, art. 2(1)(b)(2), sch.S. 248 cross-heading inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 10; S.I. 2005/3136, art. 3(c)S. 342(8)(c) inserted (26.12.2007) by Terrorism Act 2000 and Proceeds of Crime Act 2002 (Amendment) Regulations 2007 (S.I. 2007/3398), reg. 1(2), Sch. 2 para. 8(3)S. 186 repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 53, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 183(9)(b) inserted (14.1.2015) by Human Trafficking and Exploitation (Criminal Justice and Support for Victims) Act (Northern Ireland) 2015 (c. 2), s. 28(2), Sch. 4 para. 15Words in s. 352(7) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 47(4); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 120A(3)(ba) inserted (22.11.2014) by Crime and Courts Act 2013 (c. 22), Sch. 21 para. 20 (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)Words in s. 210(1) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 62(2); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 362(4A)(4B) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 110(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 426 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 175 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 131ZA(9) substituted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 28(4)(a)Words in s. 353(10)(c) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 32(b)(ii) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(k)Words in s. 353(10)(d) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 138(b); S.I. 2013/1682, art. 3(v)S. 290(4)(c) modified (E.W.) (1.4.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 (S.I. 2018/196), arts. 1(2), 4, Sch. para. 11Words in s. 210(3) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 62(4), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 334 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 290(4)(ab) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 34(6), 58(1)(6); S.I. 2018/78, reg. 3(s)Words in s. 15(2)(c) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 184(a) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2S. 260 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 38 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Pt. 5 Ch. 3A inserted (27.4.2017 for specified purposes, 31.10.2017 for the insertion of ss. 303G, 303H for E.W.S. so far as not already in force, 30.1.2018 for the insertion of s. 303E(4) for E.W.S. so far as not already in force, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 15, 58(1)(6); S.I. 2017/991, reg. 2(d); S.I. 2018/78, regs. 2(a), 4(b); S.I. 2021/724, reg. 2(1)(f)Words in s. 19(8) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 23(3); S.I. 2015/820, reg. 3(q)(iii)Words in s. 168(6)(b) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 25(2)(b), 88(3)(a); S.R. 2015/190, reg. 3(1)(a)Words in s. 131C(2) substituted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 31(4)S. 137 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 189(4)(a) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 55(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 303O(2)(d) inserted (E.W.) (20.7.2018) by The Tax Collection and Management (Wales) Act 2016 (Supplemental Provision) Regulations 2018 (S.I. 2018/768), regs. 1(2), 2(d)Words in s. 249(4) inserted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 12(6)(a); S.I. 2005/3136, art. 3(c)Words in s. 173(1)(b) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 30(1), 88(3)(a); S.R. 2015/190, reg. 3(1)(d)S. 190(7D) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(3)(b), Sch. 4 para. 50; S.R. 2015/190, reg. 3(2)(b)S. 69 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 353(10)(c) modified (E.W.) (1.4.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 (S.I. 2018/196), arts. 1(2), 3, Sch. para. 5S. 339A and cross-heading inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 103(5), 178(8); S.I. 2005/1521, art. 3(1)(c)Word in s. 419(2)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 71(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 341(3A) inserted (1.6.2015 for E.W.S., 1.2.2017 in so far as not already in force) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 19 para. 25(a); S.I. 2015/964, art. 2(e); S.I. 2017/4, art. 2Words in s. 333B(2)(b) substituted (31.12.2020) by The Law Enforcement and Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/742), regs. 1, 107(6); 2020 c. 1, Sch. 5 para. 1(1)S. 222 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch. (with arts. 6, 10-13)S. 356(6) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 107(2), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Word in s. 435 heading substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 77(2) (with Sch. 5 para. 77(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 131ZA(1)(b) substituted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 28(2)S. 230 renumbered as s. 230(2) (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 105(3); S.I. 2015/983, arts. 2(2)(e), 3(ff)Words in s. 220(9)(ba) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 120(a); S.I. 2013/1682, art. 3(v)Words in s. 377(3) inserted (27.4.2017 for specified purposes, 31.10.2017 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 58(4); S.I. 2017/991, reg. 2(t); S.I. 2021/724, reg. 4(i)Ss. 377ZA, 377ZB inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 68 (with arts. 28-31)S. 385 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 23(7), 24(7)S. 378(6)(ba) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), ss. 55(5)(e), 61(2) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(f)Words in s. 12(1) substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 20(b); S.I. 2015/820, reg. 3(q)(iii)Word in s. 195N(1) substituted (5.5.2011) by Justice Act (Northern Ireland) 2011 (c. 24 (N.I.)), s. 111(1), Sch. 7 para. 11Words in s. 15(3)(ca) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 184(b) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2S. 396A(7) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 46(7), 69(1); S.I. 2022/519, regs. 1(3), 2Words in s. 176(2)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 47(3)(b), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 230(3)(a) inserted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 27(3)(a); S.I. 2018/78, reg. 5(3)(d)(i)(ii)Words in s. 352(2)(b) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 47(2); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)S. 131AA inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 30S. 383(3) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 4(3)(4), 14(3)(4)Words in s. 364(5)(b) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 107(2)(b), 178(7)(a); S.I. 2005/1521, art. 2(1)(e)S. 388(7C)-(7F) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 65(4); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Words in s. 291(2) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 13; S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 348(1)-(4) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 4(6)S. 145 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 378(8) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 116(7); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 378(3AA)(b) modified (E.W.) (1.4.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 (S.I. 2018/196), arts. 1(2), 4, Sch. para. 13S. 350 excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 23(7), 24(7)Ss. 255G-255I inserted (1.3.2016) by Serious Crime Act 2015 (c. 9), ss. 23(2), 88(1); S.I. 2016/148, reg. 3(b)Ss. 396J-396S inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 5, 58(1)(6); S.I. 2018/78, reg. 3(a)Words in s. 245D(1)(b) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 34(5), 58(1)(6); S.I. 2018/78, reg. 3(s)S. 422 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 172(2)(b) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 45(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 445(2)(b) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 33S. 150(2)(c)-(g) applied (1.1.2006) by The Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (S.I. 2005/3181), arts. 1, 87(2)Words in s. 69(1)(b) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 34(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 340 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 337(5)(b) repealed (1.7.2005) by virtue of Serious Organised Crime and Police Act 2005 (c. 15), ss. 105(2), 178(8), Sch. 17 Pt. 2; S.I. 2005/1521, art. 3(1)(c)(ee)Words in s. 378(8)(a) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 144(7)(b); S.I. 2013/1682, art. 3(v)Word in s. 459(6)(b) inserted (27.4.2017 for specified purposes, 31.10.2017 for E.W.S. for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 87(5); S.I. 2017/991, reg. 2(v); S.I. 2018/78, reg. 5(3)(a)(i)(ii)S. 426(2) substituted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 88(2); S.I. 2015/983, arts. 2(2)(e), 3(y); S.I. 2016/147, art. 3(i)Words in s. 353(11) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 48(6); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(i)Words in s. 289(1A)(a) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 2(2)S. 23 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 362K(6)(a) substituted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 49(4), 69(1); S.I. 2022/519, regs. 1(3), 2S. 352(7) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 80(2), 94(1); S.I. 2008/755, art. 17(1)(g)S. 335(8A) inserted (27.4.2017 for specified purposes, 31.10.2017 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 10(3), 58(1)(6); S.I. 2017/991, reg. 2(a) (with reg. 3(1)); S.I. 2021/724, reg. 2(1)(c)Words in s. 20(4) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 9(3)(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 404(7) modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 12(3), 22(3)Words in s. 193 sidenote substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(7); S.I. 2009/1604, art. 2(d)S. 217 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 350 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 377(1)(f) inserted (25.6.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 37(2) (with Sch. 21 para. 40); S.I. 2013/1042, art. 4(k)S. 339ZI applied by S.I. 2003/425, art. 12A(3) (as inserted (31.1.2018) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) (Amendment) Order 2017 (S.I. 2017/1280), art. 1(3), Sch. para. 3)S. 98 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)Words in s. 65(5)(a) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 32(4), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)Words in s. 441(2)(g) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 82(3)(d)(ii); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 362A(3) inserted (15.5.2022) by Economic Crime (Transparency and Enforcement) Act 2022 (c. 10), ss. 45(4), 69(1); S.I. 2022/519, regs. 1(3), 2S. 218 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 449(6) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 151(6)(a); S.I. 2013/1682, art. 3(v)Words in s. 438(1) substituted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 80(3)(a)(i) (with Sch. 5 para. 80(6)); S.I. 2018/78, reg. 5(1)(e); S.I. 2021/724, reg. 4(i)Words in s. 291(2) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 4S. 94 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 432 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 20(11)(da) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 24(2); S.I. 2015/820, reg. 3(q)(iii)S. 378(1)(ca) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 25(2); S.I. 2018/78, reg. 3(aa); S.I. 2021/724, reg. 3(b)S. 331(6A) inserted (15.5.2006) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 102(6), 178(8); S.I. 2006/1085, art. 3S. 438(8A)(8B) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 134(5); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 361 applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 7(4), 17(4) Word in s. 459(5)(a) inserted (27.4.2017 for specified purposes, 31.10.2017 for E.W.S. for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 87(4)(b); S.I. 2017/991, reg. 2(v); S.I. 2018/78, reg. 5(3)(a)(i)(ii)S. 85(1)(aa) inserted (1.10.2007) by Criminal Justice Act 2003 (c. 44), s. 336(3)(4), Sch. 36 para. 15(2); S.I. 2007/2874, art. 2(1)(4)S. 417 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 289(7) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 57 (with arts. 28-31)S. 41A inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 52(2), 116(1); S.I. 2015/983, art. 2(2)(a)S. 11 substituted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 5(1), 88(1); S.I. 2015/820, reg. 3(b)Words in s. 91 substituted (1.9.2004) by Courts Act 2003 (c. 39), s. 110(1), Sch. 8 para. 410; S.I. 2004/2066, art. 2(c)(xxii) (with art. 3)S. 199(8A) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 82(4), 94(1); S.I. 2008/755, art. 17(1)(h) (with art. 17(3))S. 195 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 297(4) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 9; S.I. 2008/755, art. 17(1)(f)Words in s. 153(2) repealed (1.6.2015) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 72, Sch. 8 Pt. 4; S.I. 2015/983, art. 2(2)(e)(f), 3(n)S. 106 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 104 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 312(2)(k)-(p) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 35; S.I. 2018/78, reg. 5(3)(b)(i)(ii); S.I. 2021/724, reg. 4(g)S. 457 in force at 24.3.2003 for specified purposes by S.I. 2003/333, art. 2, Sch.S. 15(3)(ca) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 22(3)(b); S.I. 2015/820, reg. 3(q)(iii)Word in s. 459(7B) inserted (N.I.) (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 36(5), 88(3)(a); S.R. 2015/190, reg. 3(1)(j)Words in s. 292(6) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 48 para. 5(b)Words in s. 459(6)(a) inserted (22.11.2014) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 95(3)(a); S.I. 2014/3101, art. 2(e)S. 429 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 390(3) applied (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 25(8), 26(8)Words in s. 163(5)(a) inserted (14.1.2015) by Human Trafficking and Exploitation (Criminal Justice and Support for Victims) Act (Northern Ireland) 2015 (c. 2), s. 28(2), Sch. 4 para. 13(3)(a)Words in s. 26(2)(a) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 13(3)(a), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 329(2C) inserted (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 103(4), 178(8); S.I. 2005/1521, art. 3(1)(c)S. 127C(5A)-(5F) inserted (26.10.2023 for specified purposes) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 21(3)S. 401 applied (with modifications) (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 10(3), 20(3)S. 359 excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 27(2), 28(2) (as amended (1.4.2008) by S.I. 2008/298, arts. 1(1), 2(9)(10))S. 213 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 357(2) omitted (27.4.2017 for specified purposes, 31.1.2018 for E.W. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 7(2)(a), 58(1)(6); S.I. 2018/78, reg. 3(b); S.I. 2021/724, reg. 2(1)(b)Words in s. 283(1) substituted (1.1.2006) by Serious Organised Crime and Police Act 2005 (c. 15), s. 178(8), Sch. 6 para. 19(a); S.I. 2005/3136, art. 3(c)S. 80 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 164 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 333A(2)(d) substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 132; S.I. 2013/1682, art. 3(v)S. 412 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)S. 120A inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 53(2), 116(1); S.I. 2015/983, art. 2(2)(a)S. 129 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 72(9)(d) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 23S. 422(2)(aa) inserted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 84(2)(a); S.I. 2015/983, arts. 2(2)(e), 3(u); S.I. 2016/147, art. 3(i)S. 332(3A)-(6) substituted for s. 332(4)-(6) (1.7.2005) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 104(6), 178(8); S.I. 2005/1521, art. 3(1)(c) (with art. 3(4))Word in s. 459(7B) inserted by 2009 c. 26, s. 57(5)(b) (as inserted (22.11.2014) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 18(2)(n) (with arts. 24-28)); S.I. 2014/3101, art. 2(b)S. 127B(3)(b) omitted (26.10.2023 for specified purposes) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(4)(a), Sch. 8 para. 20(b)Words in s. 441(2)(fa) omitted (27.3.2014) by virtue of The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 31S. 427(3)(c) and word inserted (1.6.2015 for specified purposes, 1.3.2016 in so far as not already in force) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 89(2)(b); S.I. 2015/983, arts. 2(2)(e), 3(z); S.I. 2016/147, art. 3(i)S. 195C(6A) substituted (22.11.2014) for words by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 25(2)(b) (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)S. 443(5) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 137(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 38(2) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 193(2) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2S. 349 modified (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 3(3)(4), 13(3)(4), 23(3)(4), 24(3)S. 348(1)-(4) excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 23(6), 24(6)Words in s. 195I(6) substituted (22.11.2014 for specified purposes, 1.3.2016 in so far as not already in force) by 2009 c. 26, s. 57(2) (as amended by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 18(2)(e) (with arts. 24-28); S.I. 2014/3101, art. 3; S.I. 2016/147, art. 3(b))S. 127C(6A) substituted (22.11.2014) for words by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 21 para. 21(2)(b) (with Sch. 21 para. 40); S.I. 2014/3098, art. 2(e)Word in s. 82(e) inserted (18.6.2009) by Counter-Terrorism Act 2008 (c. 28), s. 100(5), Sch. 3 para. 7(3) (with s. 101(2)); S.I. 2009/1256, art. 2(c)S. 47 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 394 applied (with modifications) (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 18(3), (4)S. 290(8)(c) inserted (12.4.2010) by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 58(b) (with arts. 28-31)Words in s. 316(1) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 19(2)(b), 58(1)(6); S.I. 2018/78, reg. 3(f); S.I. 2021/724, reg. 2(1)(i)S. 460(3) inserted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 141; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 161 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 365 applied (with modifications) (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 28(5)Pt. 2 applied (20.12.2023) by National Security Act 2023 (c. 32), s. 100(1), Sch. 6 para. 42(4) (with s. 97); S.I. 2023/1272, reg. 2(a)S. 303L(5)(d) modified by S.I. 2018/196, Sch. para. 3A (as inserted (E.W.) (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(2)(b))S. 325(2) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 100(3); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)Words in s. 316(1) inserted (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. for specified purposes, 16.4.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 36(2)(a); S.I. 2018/78, reg. 5(3)(a)(i)(ii); S.I. 2021/724, reg. 4(g)Words in s. 459(6)(a) inserted (22.11.2014) by Policing and Crime Act 2009 (c. 26), s. 116(1), Sch. 7 para. 95(3)(b); S.I. 2014/3101, art. 2(e)S. 211 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 243 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)Words in s. 302A(2) substituted (27.3.2014) by The Public Bodies (Merger of the Director of Public Prosecutions and the Director of Revenue and Customs Prosecutions) Order 2014 (S.I. 2014/834), art. 1(1), Sch. 2 para. 24Words in s. 352(3)(c) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 10 para. 7(2); S.I. 2008/755, art. 17(1)(d)(ii)Words in s. 32(7) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 28; S.I. 2015/820, reg. 3(q)(iii)Words in s. 7(4)(b) inserted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 20(a); S.I. 2018/78, reg. 5(3)(b)(i)(ii)S. 329(2A)(2B) inserted (15.5.2006) by Serious Organised Crime and Police Act 2005 (c. 15), ss. 102(4), 178(8); S.I. 2006/1085, art. 3S. 131ZA and cross-heading inserted (S.) (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 28, 58(2)(6); S.S.I. 2017/456, reg. 2(a)S. 282A and cross-heading inserted (retrospectively) by Crime and Courts Act 2013 (c. 22), ss. 48(2)(7), 61(11)(c) (with s. 48(8), Sch. 25); this insertion extended to N.I. (20.3.2015) by The Crime and Courts Act 2013 (National Crime Agency and Proceeds of Crime) (Northern Ireland) Order 2015 (S.I. 2015/798), arts. 1(2), 7(a)Words in s. 13(3A)(b) substituted (1.12.2020) by Sentencing Act 2020 (c. 17), s. 416(1), Sch. 24 para. 182(3)(b) (with Sch. 24 para. 447, Sch. 27); S.I. 2020/1236, reg. 2Words in s. 66(3) substituted (1.10.2009) by Constitutional Reform Act 2005 (c. 4), s. 148(1), Sch. 9 para. 77(3); S.I. 2009/1604, art. 2(d)S. 185(2A)(2B) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 32(1), 88(3)(a); S.R. 2015/190, reg. 3(1)(f)Words in s. 303C(9)(d) inserted (E.W.) (20.7.2018) by The Tax Collection and Management (Wales) Act 2016 (Supplemental Provision) Regulations 2018 (S.I. 2018/768), regs. 1(2), 2(a)Words in s. 299(4) substituted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 65(3), 116(1); S.I. 2015/983, art. 2(2)(c)S. 378(3)(3ZA) substituted for s. 378(3) (27.4.2017 for specified purposes, 31.1.2018 for E.W.S. in so far as not already in force, 28.6.2021 for N.I. in so far as not already in force) by Criminal Finances Act 2017 (c. 22), ss. 19(3), 58(1)(6); S.I. 2018/78, reg. 3(f); S.I. 2021/724, reg. 2(1)(i)S. 433 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.S. 354 excluded (1.4.2003) by The Proceeds of Crime Act 2002 (Investigations in different parts of the United Kingdom) Order 2003 (S.I. 2003/425), arts. 1, 26(5)S. 42(7)(8) substituted for s. 42(7) (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 32(3); S.I. 2015/820, reg. 3(q)(iii)Words in s. 47G(3)(c) inserted (1.4.2018) by The Tax Collection and Management (Wales) Act 2016 (Consequential and Supplemental Provisions) Regulations 2018 (S.I. 2018/285), regs. 1(2), 5(b)Words in s. 181(2) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 50(4), Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 69(1)(c)(d) inserted (1.6.2015) by Policing and Crime Act 2009 (c. 26), ss. 55(4)(a), 116(1); S.I. 2015/983, art. 2(2)(a)Words in s. 303Z6(1) substituted (27.4.2017 (retrospectively except as it extends to N.I.), 28.6.2021 for N.I.) by Financial Services Act 2021 (c. 22), s. 33(2)(3), Sch. 12 para. 16 (with s. 33(4)); S.I. 2021/739, reg. 2S. 35(2A)-(2C) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 10(1), 88(1); S.I. 2015/820, reg. 3(g)S. 2B title substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 110(2); S.I. 2013/1682, art. 3(v)S. 353(11) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 80(4), 94(1); S.I. 2008/755, art. 17(1)(g)Words in s. 156(3)(a) repealed (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 36, Sch. 14; S.I. 2008/755, art. 2(1)(a)(d) (with arts. 3-14)S. 25 in force at 24.3.2003 by S.I. 2003/333, art. 2, Sch.Words in s. 289(3) substituted (6.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 11 para. 2(4); S.I. 2008/755, art. 17(1)(f)S. 123 applied (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, 12(1)Words in s. 195S(1)(c) inserted (22.11.2014 for specified purposes, 1.3.2016 in so far as not already in force) by 2009 c. 26, s. 57(2) (as amended by The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2012 (S.I. 2012/2595), arts. 1(2), 18(2)(k) (with arts. 24-28); S.I. 2014/3101, art. 3; S.I. 2016/147, art. 3(b))Words in s. 67(10) omitted (31.12.2020) by virtue of The Law Enforcement and Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/742), regs. 1, 107(2)(b); 2020 c. 1, Sch. 5 para. 1(1)S. 339ZA inserted (26.12.2007) by Terrorism Act 2000 and Proceeds of Crime Act 2002 (Amendment) Regulations 2007 (S.I. 2007/3398), reg. 1(2), Sch. 2 para. 7S. 102 in force at 24.3.2003 by S.S.I. 2003/210, art. 2(1)(a)S. 55(8)(aa) applied (with modifications) (20.12.2023) by The York and North Yorkshire Combined Authority Order 2023 (S.I. 2023/1432), arts. 1(2), 33(2), Sch. 5 para. 12(2)S. 67A(3) substituted for s. 67A(2)(3) (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 14(4), 88(1); S.I. 2015/820, reg. 3(j)Word in s. 157(4)(b) omitted (27.4.2017 for specified purposes, 31.1.2018 for specified purposes, 16.4.2018 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 25(b); S.I. 2018/78, reg. 5(3)(d)(i)(ii)Words in s. 339ZA substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 134(b); S.I. 2013/1682, art. 3(v)S. 182(2A) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 26(2), 88(3)(a); S.R. 2015/190, reg. 3(1)(a)Word in s. 148(2)(e) omitted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 34(3)(a)(i), 58(2)(6); S.S.I. 2017/456, reg. 2(d); S.I. 2018/78, reg. 3(r)Word in s. 72(9)(f) inserted (25.1.2018) by Tax Collection and Management (Wales) Act 2016 (anaw 6), ss. 186(1)(2), 194(2); S.I. 2018/33, art. 2(j)Words in s. 460(3)(b) substituted (12.4.2010) by virtue of The Northern Ireland Act 1998 (Devolution of Policing and Justice Functions) Order 2010 (S.I. 2010/976), art. 1(2), Sch. 14 para. 75 (with arts. 28-31)Words in s. 339ZA title substituted (7.10.2013) by Crime and Courts Act 2013 (c. 22), s. 61(2), Sch. 8 para. 134(a); S.I. 2013/1682, art. 3(v)S. 294(2C) omitted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 18(4)(b), 58(4)(6)Words in s. 303Z2(3) substituted (retrospectively) by Financial Services Act 2021 (c. 22), s. 33(2)(3), Sch. 12 para. 15 (with s. 33(4))S. 453(1A) inserted (25.1.2018) by Tax Collection and Management (Wales) Act 2016 (anaw 6), ss. 186(1)(4), 194(2); S.I. 2018/33, art. 2(j)Words in s. 364(1) inserted (N.I.) (20.8.2005) by The Criminal Justice (Northern Ireland) Order 2005 (S.I. 2005/1965), arts. 1(4), 14(2)Word in s. 47A(1)(b) omitted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 3(a); S.I. 2018/78, reg. 3(aa)S. 294(2A) omitted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 18(4)(b), 58(4)(6)Word in s. 7(4)(b) omitted (27.4.2017 for specified purposes, 16.4.2018 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 20(b); S.I. 2018/78, reg. 5(3)(c)S. 459(4A) inserted (25.1.2018) by Tax Collection and Management (Wales) Act 2016 (anaw 6), ss. 186(5)(b), 194(2); S.I. 2018/33, art. 2(j)Words in s. 391(2) omitted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 8(2)(b), 58(1)(6); S.I. 2018/78, reg. 3(b)Words in s. 303Z1(6) inserted (retrospectively) by Financial Services Act 2021 (c. 22), s. 33(2)(3), Sch. 12 para. 14(5) (with s. 33(4))S. 67(3) omitted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 26(4), 58(1)(6); S.I. 2018/78, reg. 3(k)S. 408C omitted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 18(4)(d), 58(4)(6)S. 459(4)(aa) inserted (25.1.2018) by Tax Collection and Management (Wales) Act 2016 (anaw 6), ss. 186(5)(a), 194(2); S.I. 2018/33, art. 2(j)S. 302(7A)(da) inserted (25.1.2018) by Tax Collection and Management (Wales) Act 2016 (anaw 6), ss. 186(1)(3), 194(2): S.I. 2018/33, art. 2(j)S. 47A(1)(ba) inserted (27.4.2017 for specified purposes, 31.1.2018 in so far as not already in force) by Criminal Finances Act 2017 (c. 22), s. 58(1)(6), Sch. 1 para. 3(b); S.I. 2018/78, reg. 3(aa)Word in s. 93(4)(b) omitted (27.4.2017 for specified purposes, 16.4.2018 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), s. 58(5)(6), Sch. 5 para. 23(b); S.I. 2018/78, reg. 5(3)(c)S. 289(5)(ba) omitted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 18(4)(a), 58(4)(6)Words in s. 353(10)(b) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 106; S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)S. 289(5A) omitted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 18(4)(a), 58(4)(6)S. 294(2B) omitted (27.4.2017 for specified purposes, 27.6.2017 in so far as not already in force) by virtue of Criminal Finances Act 2017 (c. 22), ss. 18(4)(b), 58(4)(6)S. 116A inserted (temp.) (27.5.2020) by virtue of Coronavirus (Scotland) (No.2) Act 2020 (asp 10), s. 16(1), sch. 2 para. 9(3) (with s. 9) (which affecting provision expires (1.10.2022) by virtue of Coronavirus (Scotland) (No.2) Act 2020 (asp 10), s. 9(1))S. 327(2F)(2G) inserted (26.10.2023 for specified purposes, 15.1.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 183(2), 219(1)(2)(b); S.I. 2023/1206, reg. 3(f)S. 328(8)(9) inserted (26.10.2023 for specified purposes, 15.1.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 183(3), 219(1)(2)(b); S.I. 2023/1206, reg. 3(f)S. 329(2F)(2G) inserted (26.10.2023 for specified purposes, 15.1.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 183(4), 219(1)(2)(b); S.I. 2023/1206, reg. 3(f)S. 47C(5A)-(5F) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 3(3); S.I. 2024/269, reg. 4(a)S. 47M(2A)-(2D) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 7(3); S.I. 2024/269, reg. 4(a)S. 47R(6)-(9) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 8; S.I. 2024/269, reg. 4(a)S. 51(9A)-(9C) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 10(4); S.I. 2024/269, reg. 4(a)S. 195C(5A)-(5F) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 39(3); S.R. 2024/82, art. 2S. 195M(2A)-(2D) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 43(3); S.R. 2024/82, art. 2S. 195R(6)-(9) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 44; S.R. 2024/82, art. 2S. 199(9A)-(9C) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 46(4); S.R. 2024/82, art. 2Ss. 67ZA, 67ZB inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 12; S.I. 2024/269, reg. 4(a)S. 67AA inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 13; S.I. 2024/269, reg. 4(a)S. 84A inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 18; S.I. 2024/269, reg. 4(a)Ss. 215ZA, 215ZB inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 48; S.R. 2024/82, art. 2S. 215AA inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 49; S.R. 2024/82, art. 2S. 232A inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 54; S.R. 2024/82, art. 2Words in s. 67(6) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 11(4); S.I. 2024/269, reg. 4(a)S. 69(2A) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 17; S.I. 2024/269, reg. 4(a)S. 217(2A) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 53; S.R. 2024/82, art. 2Words in s. 67(5A) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 11(3)(a); S.I. 2024/269, reg. 4(a)Words in s. 67(5A) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 11(3)(b); S.I. 2024/269, reg. 4(a)Words in s. 67(7A) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 11(5); S.I. 2024/269, reg. 4(a)Words in s. 215(5A) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 47(3)(a); S.R. 2024/82, art. 2Words in s. 215(5A) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 47(3)(b); S.R. 2024/82, art. 2Words in s. 215(7A) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 47(5); S.R. 2024/82, art. 2Words in s. 67(8) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 11(6)(a); S.I. 2024/269, reg. 4(a)Words in s. 67(8) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 11(6)(b); S.I. 2024/269, reg. 4(a)Words in s. 215(8) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 47(6)(a); S.R. 2024/82, art. 2Words in s. 215(8) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 47(6)(b); S.R. 2024/82, art. 2Word in s. 340(15) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(14)(e), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)S. 339ZH(6A)(6B) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(7), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)S. 67 heading substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 11(7); S.I. 2024/269, reg. 4(a)Words in s. 67C heading substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 14(5); S.I. 2024/269, reg. 4(a)S. 67 cross-heading substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 16; S.I. 2024/269, reg. 4(a)S. 215 heading substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 47(7); S.R. 2024/82, art. 2Words in s. 215C heading substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 50(5); S.R. 2024/82, art. 2S. 215 cross-heading substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 52; S.R. 2024/82, art. 2Word in s. 339ZH heading substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(2), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)Word in s. 339ZH cross-heading substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(14)(a), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)S. 51(2)(e) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 10(2); S.I. 2024/269, reg. 4(a)Words in s. 51(8)(a) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 10(3); S.I. 2024/269, reg. 4(a)Words in s. 67(1)(b) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 11(2); S.I. 2024/269, reg. 4(a)S. 199(2)(e) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 46(2); S.R. 2024/82, art. 2Words in s. 199(8)(a) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 46(3); S.R. 2024/82, art. 2Words in s. 215(1)(b) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 47(2); S.R. 2024/82, art. 2Words in s. 215(6) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 47(4); S.R. 2024/82, art. 2Word in s. 339ZH(1) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(3)(a), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)Words in s. 339ZH(1) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(3)(b), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)Word in s. 339ZH(3) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(4), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)Word in s. 339ZH(4) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(5), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)Word in s. 339ZH(5) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(6), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)Word in s. 339ZH(7) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(8), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)Word in s. 339ZH(8) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(9), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)Words in s. 339ZH(12) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(10), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)Words in s. 339ZH(12) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(11), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)Word in s. 339ZI(1) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(14)(b), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)Word in s. 339ZJ(1) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(14)(c), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)Word in s. 339ZJ(4)(a) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(14)(c), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)Word in s. 339ZK(1) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(14)(d)(i), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)Word in s. 339ZK(3) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(14)(d)(ii), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)Word in s. 339ZK(4) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(14)(d)(iii), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)Word in s. 339ZK(5) omitted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 185(14)(d)(iv), 219(1)(2)(b); S.I. 2024/269, reg. 4(d)S. 47B(2)(b) omitted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 2(a); S.I. 2024/269, reg. 4(a)S. 47B(3)(b) omitted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 2(b); S.I. 2024/269, reg. 4(a)Words in s. 47C(2) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 3(2); S.I. 2024/269, reg. 4(a)Words in s. 47R(3)(b) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 4; S.I. 2024/269, reg. 4(a)S. 47K(5)(6) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 5; S.I. 2024/269, reg. 4(a)S. 47L(4)(5) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 6; S.I. 2024/269, reg. 4(a)Words in s. 47M(2)(b) omitted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 7(2); S.I. 2024/269, reg. 4(a)Words in s. 47M(6) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 7(4); S.I. 2024/269, reg. 4(a)Words in s. 10A(3)(a) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 9; S.I. 2024/269, reg. 4(a)Words in s. 67C(1) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 14(2); S.I. 2024/269, reg. 4(a)Words in s. 67C(2) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 14(3); S.I. 2024/269, reg. 4(a)Words in s. 67C(3) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 14(4); S.I. 2024/269, reg. 4(a)Words in s. 67D(1)(b) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 15; S.I. 2024/269, reg. 4(a)S. 195B(2)(b) omitted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 38(a); S.R. 2024/82, art. 2S. 195B(3)(b) omitted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 38(b); S.R. 2024/82, art. 2Words in s. 195C(2) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 39(2); S.R. 2024/82, art. 2Words in s. 195R(3)(b) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 40; S.R. 2024/82, art. 2S. 195K(5)(6) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 41; S.R. 2024/82, art. 2S. 195L(4)(5) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 42; S.R. 2024/82, art. 2Words in s. 195M(2)(b) omitted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 43(2); S.R. 2024/82, art. 2Words in s. 195M(6) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 43(4); S.R. 2024/82, art. 2Words in s. 160A(3)(a) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 45; S.R. 2024/82, art. 2Words in s. 215C(1) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 50(2); S.R. 2024/82, art. 2Words in s. 215C(2) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 50(3); S.R. 2024/82, art. 2Words in s. 215C(3) substituted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 50(4); S.R. 2024/82, art. 2Words in s. 215D(1)(b) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(2)(b)(5)(a), Sch. 8 para. 51; S.R. 2024/82, art. 2Pt. 5 Chs. 3C-3F inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b)(c), Sch. 9 para. 1; S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 312(2)(q)-(z6) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 6(7)(b); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 453A(5)(dd)-(df) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 12; S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 453B(5)(ga)-(gc) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 13; S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 453C(3)(ga)-(gc) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 14; S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 303Z17A inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 6(5); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 2C(3A) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 2; S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 316(1) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 7(a); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 316(1) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 7(b); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 342(1) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(3); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 345(2)(b) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(6); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 346(2)(bg)(bh) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(7); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 352(2)(b) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(9); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 353(2)(bg)(bh) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(10); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 357(2) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(12); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 363(1A) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(13); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 370(1A) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(14); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 380(2) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(18)(a); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 380(3)(b) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(18)(b); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 381(2)(bg)(bh) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(19); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 385(4)(b) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(20); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 386(3)(b) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(21); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 387(3)(b) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(22); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 388(2)(bg)(bh) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(23); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 390(1) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(24)(b); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 390(5) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(24)(c); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 390(6) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(24)(c); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 390(7) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(24)(c); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 391(2) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(25); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 397(1A) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(26); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 404(1A) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(27); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 416(1) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(31); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 438(1)(f) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 9; S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 450(1)(a) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 11; S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 459(6A) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 15(4); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 82(3)(ba)(bb) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 3(3)(b)(i); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 82(3)(ea)(eb) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 or E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 3(3)(b)(iii); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 148(3)(ba)(bb) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 4(3)(b)(i); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 148(3)(ea)(eb) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 4(3)(b)(iii); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 230(3)(ba)(bb) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 5(3)(b)(i); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 230(3)(ea)(eb) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 5(3)(b)(iii); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 343(2) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(4); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 344(a) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(5); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 350(5)(a) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 For E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(8); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 355(1)(a) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(11)(b); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 378(3G)(3H) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(17); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 341(3D) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(2); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 412 substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(30)(a); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 412 substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(30)(b); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 278(7B) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 6(2)(b); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 278(7)(a) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 6(2)(a); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 441(1) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 10(a); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 441(2)(g) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 10(b); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 82(2)(ea) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 3(3)(a)(i); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 82(3)(f) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 3(3)(b)(iv); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 148(2)(ea) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 4(3)(a)(i); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 148(3)(f) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 4(3)(b)(iv); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 230(2)(ea) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 5(3)(a)(i); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 230(3)(f) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 5(3)(b)(iv); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 7(4)(c) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 3(2)(a); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 7(4)(d) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 3(2)(b); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 82(2)(f) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 3(3)(a)(ii); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 82(3)(c) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 3(3)(b)(ii); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 93(4)(c) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 4(2)(a); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 93(4)(d) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 4(2)(b); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 148(2)(f) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 4(3)(a)(ii); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 148(3)(c) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 4(3)(b)(ii); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 157(4)(c) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 5(2)(a); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 157(4)(d) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 5(2)(b); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 230(2)(f) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 5(3)(a)(ii); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 230(3)(c) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 5(3)(b)(ii); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 290(6A) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 6(3)(a); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 290(6A) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 6(3)(b); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 375A(1) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(15)(a); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 375A(5)(bc) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(15)(b); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 375B(3)(bc) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(16); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 408A(1) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(28)(a); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 408A(5)(e) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(28)(b); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 408B(3)(e) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(29); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 459(4)(aza) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 15(2); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 459(6ZB) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 15(3); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 355 heading substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 For E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(11)(a); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 390 heading substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 8(24)(a); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Word in s. 312(2)(c) substituted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 6(7)(a); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 303E(7) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 6(4)(a); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 303E(7) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 6(4)(b); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Words in s. 303E(7) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 6(4)(c); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2S. 311A and cross-heading inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 6(6); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2Word in s. 341(3)(d) omitted (29.11.2024) by virtue of The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(2)S. 341(3)(f) and word inserted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(2)Words in s. 352(3)(c) inserted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(3)(a)S. 352(5)(cc) inserted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(3)(b)Words in s. 352(7) substituted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(3)(c)S. 353(7G)(7H) inserted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(4)(b)Words in s. 353(5)(a) inserted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(4)(a)S. 353(10)(cc) inserted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(4)(c)Words in s. 353(11) substituted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(4)(d)Words in s. 387(2) substituted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(5)S. 388(7G)(7H) inserted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(6)(b)Words in s. 388(5)(a) inserted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(6)(a)S. 323(1)(hc) inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 45(2); S.I. 2025/41, reg. 2S. 323(4)(ec) inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 45(3); S.I. 2025/41, reg. 2S. 323(5)(ec) inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 45(4); S.I. 2025/41, reg. 2Pt. 5 Ch. 3C applied (with modifications) (26.4.2025) by S.I. 2005/3181, art. 213Z19 (as inserted by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2024 (S.I. 2024/1127), arts. 1(2), 14)Pt. 5 Ch. 3D applied (with modifications) (26.4.2025) by S.I. 2005/3181, art. 213Z20 (as inserted by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2024 (S.I. 2024/1127), arts. 1(2), 14)Pt. 5 Ch. 3E applied (with modifications) (26.4.2025) by S.I. 2005/3181, art. 213Z21 (as inserted by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2024 (S.I. 2024/1127), arts. 1(2), 14)S. 303Z57 applied (with modifications) (26.4.2025) by S.I. 2005/3181, art. 213Z22(1) (as inserted by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2024 (S.I. 2024/1127), arts. 1(2), 14)S. 303Z58 applied (with modifications) (26.4.2025) by S.I. 2005/3181, art. 213Z22(2) (as inserted by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2024 (S.I. 2024/1127), arts. 1(2), 14)S. 303Z59 applied (with modifications) (26.4.2025) by S.I. 2005/3181, art. 213Z22(3) (as inserted by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2024 (S.I. 2024/1127), arts. 1(2), 14)S. 303Z60 applied (with modifications) (26.4.2025) by S.I. 2005/3181, art. 213Z22(4) (as inserted by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2024 (S.I. 2024/1127), arts. 1(2), 14)S. 303Z64 applied (with modifications) (26.4.2025) by S.I. 2005/3181, art. 213Z22(5) (as inserted by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2024 (S.I. 2024/1127), arts. 1(2), 14)Sum in s. 339A(2) substituted (31.7.2025) by The Proceeds of Crime (Money Laundering) (Threshold Amount) (Amendment) Order 2025 (S.I. 2025/877), arts. 1(2), 2(a)Sum in s. 339A(6A) substituted (31.7.2025) by The Proceeds of Crime (Money Laundering) (Threshold Amount) (Amendment) Order 2025 (S.I. 2025/877), arts. 1(2), 2(b)S. 330(7E) inserted (2.2.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), s. 109(1), Sch. 3 para. 2(2) (with s. 105); S.I. 2025/1265, reg. 2(2)(c)S. 331(6C) inserted (2.2.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), s. 109(1), Sch. 3 para. 2(3) (with s. 105); S.I. 2025/1265, reg. 2(2)(c)Words in s. 38(4)(a) inserted (22.3.2026) by Sentencing Act 2026 (c. 2), s. 49(4), Sch. 1 para. 2