{
  "url": "https://openlegislation.uk/crime-and-policing-act-2026/schedule-22/paragraph-7",
  "json_url": "https://openlegislation.uk/crime-and-policing-act-2026/schedule-22/paragraph-7.json",
  "legislation": "ukpga/2026/20",
  "legislation_title": "Crime and Policing Act 2026",
  "legislation_url": "https://openlegislation.uk/crime-and-policing-act-2026",
  "path": "schedule/22/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": "Hidden property",
  "text": "(1) The Proceeds of Crime Act 2002 is amended as follows.\n(2) In section 159(1) (available amount)—\n(a) omit the “and” at the end of paragraph (a);\n(b) at the end of paragraph (b) insert\n“, and\n(c) any amount determined under section 159A (value of hidden property).”\n(3) After that section insert—\n“Hidden property\n159A (1) This section applies where it appears to a court calculating the available amount that—\n(a) the defendant’s benefit from the conduct concerned exceeds the total of the values (as at the time the confiscation order is made) of—\n(i) all the free property then held by the defendant, and\n(ii) all tainted gifts, and\n(b) some or all of that excess is a result of property having been hidden by or on behalf of the defendant.\n(2) The court must determine the total value of the property that the court considers has been hidden by or on behalf of the defendant.\n(3) When making a determination under this section the court must, in particular, consider the extent to which there are other circumstances that may account for the excess mentioned in subsection (1)(b), for example—\n(a) expenditure incurred by the defendant which has or may have been met from the defendant’s benefit from the conduct concerned;\n(b) changes in the value of the property held by the defendant.”\n(4) In section 171 (order made: reconsideration of benefit), in subsection (8)(b), for “section 159” substitute “sections 159 and 159A”.\n(5) In section 172 (order made: reconsideration of available amount), in subsection (3), for “section 159” substitute “sections 159 and 159A”.\n(6) In section 173 (inadequacy of available amount: variation of order), in subsection (2), for “section 159” substitute “sections 159 and 159A”.",
  "extent": "N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 22 para. 7 not in force at Royal Assent, see s. 255(8)(m)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/20/schedule/22/paragraph/7",
    "retrieved_at": "2026-11-07T03:35:03.708512+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}