# Proceeds of Crime Act 2002, Paragraph 17


(1) Paragraphs 12 to 16 have effect as if they were included in section 61 of the Allowances Act 2001.
(2) In paragraphs 15 and 16, the tax-neutral amount is the amount that would be brought into account as the disposal value under paragraph 13(2) or (as the case may be) 14 if the provision in question were not disapplied.

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Source: https://www.legislation.gov.uk/ukpga/2002/29/schedule/10/paragraph/17 (the official version)
Page: https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.