Part 5

Civil recovery of the proceeds etc. of unlawful conduct
CHAPTER 3A

Recovery of listed assets in summary proceedings

Seizure and detention

Further detention of seized property
303L
1
The period for which property seized under section 303J, or any part of that property, may be detained may be extended by an order made—
a
in England and Wales or Northern Ireland, by a magistrates' court;
b
in Scotland, by the sheriff.
2
An order under subsection (1) may not authorise the detention of any property—
a
beyond the end of the period of 6 months beginning with the date of the order, and
b
in 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.
3
A 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.
4
An application for an order under subsection (1) may be made—
a
in relation to England and Wales and Northern Ireland, by a person specified in subsection (5);
b
in relation to Scotland, by the Scottish Ministers in connection with their functions under section 303O or by a procurator fiscal.
5
The persons referred to in subsection (4)(a) are—
a
the Commissioners for Her Majesty's Revenue and Customs,
b
a constable,
c
an SFO officer, or
d
an 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.
6
The court, sheriff or justice may make the order if satisfied, in relation to the item of property to be further detained, that—
a
it is a listed asset,
b
the value of it is not less than the minimum value, and
c
condition 1 or condition 2 is met.
7
Subsection (6)(b) does not apply where the application is for a second or subsequent order under this section.
8
Condition 1 is that there are reasonable grounds for suspecting that the property is recoverable property and that either—
a
its 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, or
b
proceedings against any person for an offence with which the property is connected have been started and have not been concluded.
9
Condition 2 is that there are reasonable grounds for suspecting that the property is intended to be used in unlawful conduct and that either—
a
its 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, or
b
proceedings against any person for an offence with which the property is connected have been started and have not been concluded.
10
Where 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—
a
the item of property is a listed asset,
b
condition 1 or 2 is met in respect of part of the item,
c
the value of that part is not less than the minimum value, and
d
it is not reasonably practicable to detain only that part.
11
Subsection (10)(c) does not apply where the application is for a second or subsequent order under this section.
12
Where 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.
13
The 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.
14
An order under subsection (1) must provide for notice to be given to persons affected by it.
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. 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. 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)
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))