http://www.legislation.gov.uk/ukpga/2002/29/section/21AProceeds 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 Database2026-07-06Expert Participation2026-06-30 Part 2Confiscation: England and WalesReconsideration<Addition ChangeId="key-be63ef65ceecf8950d7a0ddca22526c5-1783333605301" CommentaryRef="key-be63ef65ceecf8950d7a0ddca22526c5">Order made: reconsideration of benefit on decrease in value and sale etc</Addition>21A1This section applies if—aa court has made a confiscation order,bthere is relevant property,can application to proceed under this section is made to the Crown Court by—ithe prosecutor,iia receiver appointed under section 50, oriiithe designated officer for a magistrates’ court, anddthe applicant believes that if the court were to make a new calculation of the defendant’s benefit and in doing so applied section 21(3) to (6), the amount found would not exceed the amount that would be found if the court were to make a new calculation of the defendant’s benefit under subsection (4).2For the purposes of this section, property is “relevant property” if the property was obtained by the defendant as a result of or in connection with the conduct concerned and—ait was held by the defendant when the relevant amount was calculated, butbit is no longer held by the defendant because it has been—isold, oriidestroyed by virtue of a court order under section 51(2)(e) or section 67AA (orders for the destruction of cryptoassets).3In a case where this section applies, the court must determine whether A is less than B, where—“A” is the total of the values of all relevant property as decided in accordance with section 80(3A) or (3B) (as appropriate), and“B” is the total of the values at which that property was taken into account when the relevant amount was calculated, adjusted to take account of changes in the value of money since it was calculated.4If A is less than B, the court must make a new calculation of the defendant’s benefit by—aadjusting the relevant amount to take account of changes in the value of money since it was calculated, andbdeducting from that adjusted amount the amount by which A is less than B.5Subsection (6) applies where—athe court makes a new calculation of the defendant’s benefit under subsection (4), andbthe court determines that C is less than D, where—“C” is the amount that, if it was adjusted to take account of changes in the value of money since the amount required to be paid was last determined, would give the amount found under the new calculation of the defendant’s benefit, and“D” is the amount required to be paid under the order.6The court must vary the order by substituting C for the amount required to be paid.7The variation of the order under subsection (6) does not—aaffect the defendant’s liability to pay any interest which was payable under section 12 for a period before the variation of the order but which had not been paid at the time of the variation, orbgive rise to any obligation to refund any amount already paid by the defendant under the order.8The relevant amount is—athe amount found as the defendant’s benefit for the purposes of the confiscation order, orbif one or more new calculations of the defendant’s benefit have been made under section 21 or this section, the amount found on the occasion of the last such calculation.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)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)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)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)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)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)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.) 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.)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)Pt. 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)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. 21A inserted (29.6.2026) by Crime and Policing Act 2026 (c. 20), s. 255(1), Sch. 21 para. 16(2); S.I. 2026/689, reg. 2(1)(z12)