# Proceeds of Crime Act 2002, Paragraph 4: Accrued income scheme

Extent: E+W+S+N.I.

If a Part 5 transfer is a transfer of securities within the meaning of Chapter 2 of Part 12 of the Income Tax Act 2007, that Part does not apply to the transfer.

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Source: https://www.legislation.gov.uk/ukpga/2002/29/schedule/10/paragraph/4 (the official version)
Page: https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.