# The Economic Crime and Corporate Transparency Act 2023 (Commencement) (Scotland) Regulations 2025, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations bring into force on 31 March 2026 Part 2 of schedule 8 and section 179 (so far as it relates to that part) of the Economic Crime and Corporate Transparency Act 2023 (“the Act”).
Schedule 8 of the Act (as introduced by section 179) amends Part 3 of the Proceeds of Crime Act 2002 (c. 29) (“POCA”) (confiscation: Scotland) to extend the confiscation regime under POCA to cryptoassets.

---
Source: https://www.legislation.gov.uk/ssi/2025/304/note (the official version)
Page: https://openlegislation.uk/economic-crime-and-corporate-transparency-act-2023-commencement-scotland-regulations-2025/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.