# Crime and Policing Act 2026, Paragraph 8: Tainted gifts

Extent: E+W

In section 77 of the Proceeds of Crime Act 2002 (tainted gifts), for subsection (5) substitute—
“(5) A gift is tainted if it was made by the defendant—
(a) at any time after the commission of the offence concerned, or
(b) if the defendant’s particular criminal conduct consists of two or more offences and they were committed at different times, at any time after the commission of the earliest of the offences.”

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Source: https://www.legislation.gov.uk/ukpga/2026/20/schedule/21/paragraph/8 (the official version)
Page: https://openlegislation.uk/crime-and-policing-act-2026/schedule-21/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.