# Proceeds of Crime Act 2002, Paragraph 6: Rights to receive amounts stated in certificates of deposit etc.

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

In the case of a Part 5 transfer of property consisting of a right to which section 56(2) of the Taxes Act 1988 applies, or a right mentioned in section 56A(1) of that Act, (rights stated in certificates of deposit etc.), or a right falling within the definition of “deposit rights” in section 552(1) of ITTOIA 2005 it is not to be treated as a disposal of the right for the purposes of section 56(2) of the Taxes Act 1988 or Chapter 11 of Part 4 of ITTOIA 2005.

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Source: https://www.legislation.gov.uk/ukpga/2002/29/schedule/10/paragraph/6 (the official version)
Page: https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.