# Coronavirus (Recovery and Reform) (Scotland) Act 2022, Paragraph 24

Extent: S

(1) The Proceeds of Crime Act 2002 applies in accordance with the modifications in this paragraph.
(2) Section 99 (postponement) has effect as if—
(a) after subsection (4) there were inserted—
“(4A) For the purpose of subsection (4), “exceptional circumstances”, in relation to proceedings, includes the effect (whether direct or indirect) of coronavirus on the proceedings.”,
(b) after subsection (11) there were inserted—
“(12) In subsection (4A), “coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).”.

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Source: https://www.legislation.gov.uk/asp/2022/8/schedule/paragraph/24 (the official version)
Page: https://openlegislation.uk/coronavirus-recovery-and-reform-scotland-act-2022/schedule/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.