Proceeds of Crime Act 2002 in Scotland
2002 c. 29 · Enacted 24 July 2002 · Extends to United Kingdom
An Act to establish the Assets Recovery Agency and make provision about the appointment of its Director and his functions (including Revenue functions), to provide for confiscation orders in relation to persons who benefit from criminal conduct and for restraint orders to prohibit dealing with property, to allow the recovery of property which is or represents property obtained through unlawful conduct or which is intended to be used in unlawful conduct, to make provision about money laundering, to make provision about investigations relating to benefit from criminal conduct or to property which is or represents property obtained through unlawful conduct or to money laundering, to make provision to give effect to overseas requests and orders made where property is found or believed to be obtained through criminal conduct, and for connected purposes.
[24th July 2002]
B e it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C1C2C3C4C5
Annotations to the whole text
Modifications
- C1
Act modified (21.2.2009) by Banking Act 2009 (Parts 2 and 3 Consequential Amendments) Order 2009 (S.I. 2009/317), arts. 1, 3, Sch.
- C2
Act applied (with modifications) (8.2.2011) by The Investment Bank Special Administration Regulations 2011 (S.I. 2011/245), reg. 1, Sch. 6 Pt. 1 (with reg. 27(a))
- C3
Act applied (with modifications) (10.5.2021) by The West Yorkshire Combined Authority (Election of Mayor and Functions) Order 2021 (S.I. 2021/112), arts. 1(4), 35(1)(2), Sch. 5 para. 12
- C4
Act applied (with modifications) (8.7.2021) by The Payment and Electronic Money Institution Insolvency Regulations 2021 (S.I. 2021/716), reg. 2, Sch. 3 paras. 2, 3 (with reg. 5) (as amended (4.1.2024) by S.I. 2023/1399, regs. 1(2), 4, 21(4))
- C5
Act applied (with modifications) (E.W.) (21.3.2024) by The South Yorkshire Mayoral Combined Authority (Election of Mayor and Transfer of Police and Crime Commissioner Functions) Order 2024 (S.I. 2024/414), arts. 1(2), 5, Sch. 1 para. 11
Contents
- Part 1: Introductory
- 1The Agency and its Director Repealed
- 2Director’s functions: general Repealed
- 2AContribution to the reduction of crime
- 2BThe National Crime Agency and its officers
- 2CProsecuting authorities
- 3Accreditation and training
- 4Co-operation Repealed
- 5Advice and assistance Repealed
- Exercise of powers: general
- 5AThe principal objective
- 8Defendant’s benefit
- 9Available amount
- 9AHidden property
- 10Assumptions to be made in case of criminal lifestyle
- 10ADetermination of extent of defendant's interest in property
- 13AOrders for securing compliance with confiscation order
- 13BAppeals against orders under section 13A Repealed
- 15ATiming of confiscation proceedings and effect on sentencing
- 15BEarly resolution meeting
- 15CEarly resolution hearing
- 18AProvision of information as to defendant's interest in property
- 21AOrder made: reconsideration of benefit on decrease in value and sale etc
- 22AIncreased available amount: compensation directions
- 25ARecovery from estate of deceased defendant impractical: discharge of order
- Defendant absconds
- 29Variation of order
- 30Discharge of order
- Enforcement authority
- Enforcement as fines etc
- 41ZAException for legal expenses in respect of offence with which confiscation proceedings concerned
- 42ARestraint orders: effect of conviction
- 43Appeal to Court of Appeal Repealed
- 44ADetention of property pending appeal
- 46Hearsay evidence
- 47Supplementary
- Search and seizure powers
- 47DSearch power: premises
- 47ESearch power: people
- 47FSearch power: vehicles
- 47HExercise of powers without judicial approval
- 47IReport by appointed person on exercise of powers
- 47JInitial detention of seized property
- 47KFurther detention pending making of restraint order
- 47LFurther detention pending variation of restraint order
- 47NDischarge, variation and lapse of detention order
- 47OAppeals
- 47PDetention of property pending section 47O appeal
- 47QHearsay evidence in detention order proceedings
- 47RRelease of property
- 47SCodes of practice
- Management receivers
- 48Appointment
- Enforcement receivers
- 50Appointment
- Director’s receivers
- Restrictions
- Receivers: further provisions
- 67ZACryptoassets
- 67ZBMeaning of “UK-connected cryptoasset service provider”
- 67AADestruction of seized cryptoassets
- 67BCosts of storage and realisation
- 67CSections 67ZA to 67B: appeals Repealed
- 67DProceeds of realisation
- Appeals
- 67EAppeals in relation to confiscation orders
- 67FAppeals under section 67E: supplementary
- 67GAppeals in relation to section 10A determinations
- 67HAppeals in relation to compliance orders
- 67IAppeals in relation to variations of confiscation order
- 67JAppeals in relation to restraint orders
- 67KAppeals in relation to management and enforcement receivers
- 67LAppeals in relation to realisation etc of seized property
- Financial investigators
- Committal
- 71Sentencing by Crown Court
- 73Order varied or discharged
- Enforcement abroad
- 75Criminal lifestyle
- 76Conduct and benefit
- 77Tainted gifts
- 78Gifts and their recipients
- 79Value: the basic rule
- 80Value of property obtained from conduct
- 80AMortgages
- 81Value of tainted gifts
- 83Realisable property
- 84ACryptoassets etc
- 86Applications
- 87ANo further possibility of appeal
- Part 3: Confiscation: Scotland
- Confiscation orders
- 92Making of order
- 93Recoverable amount
- 94Accused’s benefit
- 95Available amount
- 96Assumptions to be made in case of criminal lifestyle
- 97Effect of order on court’s other powers
- 97AApplication of receipts: restitution order and victim surcharge
- 97BOrders for securing compliance with confiscation order
- 97CBreach of compliance order
- 97DAppeals against variation or discharge of compliance orders
- 98Disposal of family home
- Procedural matters
- 99Postponement
- 100Effect of postponement
- 101Statement of information
- 102Accused’s response to statement of information
- 103Provision of information by accused
- Reconsideration
- 104No order made: reconsideration of case
- 105No order made: reconsideration of benefit
- 106Order made: reconsideration of benefit
- 107Order made: reconsideration of available amount
- 108Inadequacy of available amount: variation of order
- 109Inadequacy of available amount: discharge of order
- 110Information
- Accused unlawfully at large
- 111Conviction or other disposal of accused
- 112Accused neither convicted nor acquitted
- 113Variation of order
- 114Discharge of order
- Appeals
- 115Appeal by prosecutor
- Payment and enforcement
- 116Time for payment
- 116AFurther time for payment due to coronavirus Repealed
- 117Interest on unpaid sums
- 118Application of provisions about fine enforcement
- Restraint orders etc
- 119Conditions for exercise of powers
- 120Restraint orders etc
- 120ARestraint orders: power to retain seized property etc.
- 121Application, recall and variation
- 122Appeals
- 122ADetention of property pending appeal
- 123Inhibition of property affected by order
- 124Arrestment of property affected by order
- 125Management administrators
- 126Seizure Repealed
- 127Restraint orders: restriction on proceedings and remedies
- Search and seizure powers
- 127ASections 127B to 127R: meaning of “appropriate officer”
- 127BConditions for exercise of powers
- 127CPower to seize property
- 127DSearch power: premises
- 127ESearch power: people
- 127FSearch power: vehicles
- 127G“Appropriate approval”
- 127HExercise of powers without judicial approval
- 127IReport by appointed person on exercise of powers
- 127JInitial detention of seized property
- 127KFurther detention pending making of restraint order
- 127LFurther detention pending variation of restraint order
- 127MFurther detention in other cases
- 127NDischarge, variation and lapse of detention order
- 127OAppeals
- 127PDetention of property pending section 127O appeal
- 127QRelease of property
- Guidance about search and seizure and detention of property
- 127RGuidance by Lord Advocate
- Realisation of property: general
- 128Enforcement administrators
- 129Management administrators: discharge
- 130Application of sums by enforcement administrator
- 131Sums received by clerk of court
- Enforcement: money, cryptoassets and personal property
- 131ZAMoney
- 131ZBCryptoassets
- 131ZCMeaning of “UK-connected cryptoasset service provider”
- ...
- 131ASeized personal property
- 131AADestruction of seized cryptoassets
- 131BCosts of storage and realisation
- 131CSections 131ZB to 131B: appeals
- 131DProceeds of realisation
- Exercise of powers
- 132Powers of court and administrator etc
- Administrators: general
- 133Protection of administrators
- 134Protection of persons affected
- 135Recall and variation of order
- 136Appeals
- 137Administrators: further provision
- 138Administrators: restriction on proceedings and remedies
- Compensation
- 139Serious default
- 140Confiscation order varied or discharged
- Enforcement abroad
- 141Enforcement abroad
- Interpretation
- 142Criminal lifestyle
- 143Conduct and benefit
- 144Tainted gifts and their recipients
- 145Value: the basic rule
- 146Value of property obtained from conduct
- 147Value of tainted gifts
- 148Free property
- 149Realisable property
- 150Property: general provisions
- 150ACryptoassets etc
- 151Proceedings
- 152Applications
- 153Satisfaction of confiscation orders
- 153ANo further possibility of appeal
- 154Other interpretative provisions
- General
- 155Rules of court
- 158Defendant’s benefit
- 159Available amount
- 160Assumptions to be made in case of criminal lifestyle
- 160ADetermination of extent of defendant's interest in property
- 163AOrders for securing compliance with confiscation order
- 163BAppeals against orders under section 163A
- 165Effect of postponement
- 168AProvision of information as to defendant's interest in property
- 175ARecovery from estate of deceased defendant impractical: discharge of order
- Defendant absconds
- 179Variation of order
- 180Discharge of order
- Enforcement authority
- Enforcement as fines etc
- 192Appeal to Court of Appeal
- 193ADetention of property pending appeal
- 195Supplementary
- Search and seizure powers
- 195DSearch power: premises
- 195ESearch power: people
- 195FSearch power: vehicles
- 195JInitial detention of seized property
- 195KFurther detention pending making of restraint order
- 195LFurther detention pending variation of restraint order
- 195OAppeals
- 195PDetention of property pending section 195O appeal
- 195QHearsay evidence in detention order proceedings
- 195RRelease of property
- Management receivers
- 196Appointment
- Enforcement receivers
- 198Appointment
- Director’s receivers
- Application of sums
- 202Enforcement receivers
- Restrictions
- 207Enforcement receivers
- Receivers: further provisions
- 215ZACryptoassets
- 215ZBMeaning of “UK-connected cryptoasset service provider”
- 215ASeized personal property
- 215AADestruction of seized cryptoassets
- 215BCosts of storage and realisation
- 215CSections 215ZA to 215B: appeals
- 215DProceeds of realisation
- Financial investigators
- 216Applications and appeals
- Exercise of powers
- Committal
- 218Committal by magistrates’ court
- 219Sentencing by Crown Court
- Compensation
- 221Order varied or discharged
- Enforcement abroad
- 224Conduct and benefit
- 225Tainted gifts
- 226Gifts and their recipients
- 227Value: the basic rule
- 228Value of property obtained from conduct
- 229Value of tainted gifts
- 231Realisable property
- 232ACryptoassets etc
- 234Applications
- 235ANo further possibility of appeal
- 236Other interpretative provisions
- General
- 239Crown Court Rules
- Part 5: Civil recovery of the proceeds etc. of unlawful conduct
- Chapter 1: Introductory
- 240General purpose of this Part
- 241“Unlawful conduct”
- 241A“Gross human rights abuse or violation”
- 242“Property obtained through unlawful conduct”
- Chapter 2: Civil recovery in the High Court or Court of Session
- Proceedings for recovery orders
- 243Proceedings for recovery orders in England and Wales or Northern Ireland
- 244Proceedings for recovery orders in Scotland
- 245“Associated property”
- 245ZANotice to local authority: Scotland
- Property freezing orders (England and Wales and Northern Ireland)
- 245AApplication for property freezing order
- 245BVariation and setting aside of order
- 245CExclusions
- 245DRestriction on proceedings and remedies
- 245EReceivers in connection with property freezing orders
- 245FPowers of receivers appointed under section 245E
- 245GSupervision of section 245E receiver and variations
- Interim receiving orders (England and Wales and Northern Ireland)
- 246Application for interim receiving order
- 247Functions of interim receiver
- Property freezing orders and interim receiving orders: registration
- 248Registration
- 249Registration (Northern Ireland)
- Interim receiving orders: further provisions
- 250Duties of respondent etc.
- 251Supervision of interim receiver and variation of order
- 252Restrictions on dealing etc. with property
- 253Restriction on proceedings and remedies
- 254Exclusion of property which is not recoverable etc.
- 255Reporting
- Prohibitory property orders (Scotland)
- 255AApplication for prohibitory property order
- 255BVariation and recall of prohibitory property order
- 255CExclusions
- 255DRestriction on proceedings and remedies
- 255EArrestment of property affected by prohibitory property order
- 255FInhibition of property affected by prohibitory property order
- 255GReceivers in connection with prohibitory property orders
- 255HPowers of receivers appointed under section 255G
- 255ISupervision of PPO receiver and variations
- Interim administration orders (Scotland)
- 256Application for interim administration order
- 257Functions of interim administrator
- 258Inhibition of property affected by order
- 259Duties of respondent etc.
- 260Supervision of interim administrator and variation of order
- 261Restrictions on dealing etc. with property
- 262Restriction on proceedings and remedies
- 263Exclusion of property which is not recoverable etc.
- 264Reporting
- 265Arrestment of property affected by interim administration order
- Vesting and realisation of recoverable property
- 266Recovery orders
- 267Functions of the trustee for civil recovery
- 268Recording of recovery order (Scotland)
- 269Rights of pre-emption, etc.
- 269ALeases and occupancy rights: Scotland
- 270Associated and joint property
- 271Agreements about associated and joint property
- 272Associated and joint property: default of agreement
- 273Payments in respect of rights under pension schemes
- 274Consequential adjustment of liabilities under pension schemes
- 275Pension schemes: supplementary
- 276Consent orders
- 277Consent orders: pensions
- 278Limit on recovery
- 279Section 278: supplementary
- 280Applying realised proceeds
- Exemptions etc.
- 281Victims of theft, etc.
- 282Other exemptions
- Scope of powers
- 282AScope of powers
- Enforcement outside the United Kingdom
- 282BEnforcement abroad before recovery order: enforcement authority
- 282CEnforcement abroad before recovery order: receiver or administrator
- 282CAEnforcement abroad before recovery order: PPO receiver
- 282DEvidence overseas: interim receiver or interim administrator
- 282EEvidence overseas: restrictions on use
- 282FEnforcement abroad: after recovery order
- Miscellaneous
- 283Compensation
- 284Payment of interim administrator or trustee (Scotland)
- 285Effect on diligence of recovery order (Scotland)
- 286Scope of powers (Scotland) Repealed
- 286ALegal expenses excluded from freezing: required conditions
- 286BLegal expenses: regulations for purposes of section 266(8B) or 286A(3)
- 287Financial threshold
- 288Limitation
- Proceedings for civil recovery: costs and expenses
- 288ACosts orders and expenses orders
- Chapter 3: Recovery of cash in summary proceedings
- Searches
- 289Searches
- 290Prior approval
- 291Report on exercise of powers
- 292Code of practice
- 293Code of practice (Scotland)
- 293ACode of practice (Northern Ireland)
- Seizure and detention
- 294Seizure of cash
- 295Detention of seized cash
- 296Interest
- 297Release of detained cash
- Forfeiture without court order
- 297AForfeiture notice
- 297BContent
- 297CEffect
- 297DDetention following lapse of notice
- 297EApplication to set aside forfeiture
- 297FRelease of cash subject to forfeiture notice
- 297GApplication of forfeited cash
- Forfeiture
- 298Forfeiture
- 299Appeal against decision under section 298
- 300Application of forfeited cash
- Supplementary
- 301Victims and other owners
- 302Compensation
- 302APowers for prosecutors to appear in proceedings
- 303“The minimum amount”
- 303AFinancial investigators
- Chapter 3A: Recovery of listed assets in summary proceedings
- Definition of listed asset
- 303B“Listed asset”
- Searches
- 303CSearches
- 303DSearches: supplemental provision
- 303EPrior approval
- 303FReport on exercise of powers
- 303GCode of practice: Secretary of State
- 303HCode of practice: Scotland
- 303ICode of practice: Northern Ireland
- Seizure and detention
- 303JSeizure of listed assets
- 303KInitial detention of seized property
- 303LFurther detention of seized property
- 303MTesting and safekeeping of property seized under section 303J
- 303NRelease of detained property
- Forfeiture
- 303OForfeiture
- 303PAssociated and joint property
- 303QAgreements about associated and joint property
- 303RAssociated and joint property: default of agreement
- 303SSections 303O to 303R: appeals
- 303TRealisation of forfeited property
- 303UProceeds of realisation
- Supplementary
- 303VVictims and other owners
- 303WCompensation
- 303XPowers for prosecutors to appear in proceedings
- 303Y“The minimum value”
- 303ZFinancial investigators
- Chapter 3B: Forfeiture of money held in certain accounts
- Freezing of certain accounts
- 303Z1Application for account freezing order
- 303Z2Restrictions on making of application under section 303Z1
- 303Z3Making of account freezing order
- 303Z4Variation and setting aside of account freezing order
- 303Z5Exclusions
- 303Z6Restriction on proceedings and remedies
- 303Z7“Bank”
- 303Z8“The minimum amount”
- Account forfeiture notices (England and Wales and Northern Ireland)
- 303Z9Account forfeiture notice
- 303Z10Giving of account forfeiture notice
- 303Z11Lapse of account forfeiture notice
- 303Z12Application to set aside forfeiture
- 303Z13Application of money forfeited under account forfeiture notice
- Forfeiture orders
- 303Z14Forfeiture order
- 303Z15Continuation of account freezing order pending appeal
- 303Z16Appeal against decision under section 303Z14
- 303Z17Application of money forfeited under account forfeiture order
- Supplementary
- 303Z17AVictims and other owners
- 303Z18Compensation
- 303Z19Powers for prosecutors to appear in proceedings
- Chapter 3C: Recovery of cryptoassets: searches, seizure and detention
- Definitions
- 303Z20Definitions
- Searches
- 303Z21Searches
- 303Z22Searches: supplemental provision
- 303Z23Prior approval
- 303Z24Report on exercise of powers
- 303Z25Codes of practice
- Seizure and detention of cryptoasset-related items
- 303Z26Seizure of cryptoasset-related items
- 303Z27Initial detention of seized cryptoasset-related items
- 303Z28Further detention of seized cryptoasset-related items
- 303Z29Seizure of cryptoassets
- 303Z30Prior authorisation for detention of cryptoassets
- 303Z31Initial detention of seized cryptoassets
- 303Z32Further detention of seized cryptoassets
- 303Z33Safekeeping of cryptoassets and cryptoasset-related items
- 303Z34Release of cryptoassets and cryptoasset-related items
- Chapter 3D: Recovery of cryptoassets: freezing orders
- Definitions
- 303Z35Definitions
- Freezing of crypto wallets
- 303Z36Application for crypto wallet freezing order
- 303Z37Making of a crypto wallet freezing order
- 303Z38Variation and setting aside of crypto wallet freezing order
- 303Z39Exclusions
- 303Z40Restrictions on proceedings and remedies
- Chapter 3E: Forfeiture of cryptoassets following detention or freezing order
- Forfeiture orders
- 303Z41Forfeiture order
- 303Z42Forfeiture order: supplementary
- 303Z43Associated and joint property
- 303Z44Agreements about associated and joint property
- 303Z45Associated and joint property: default of agreement
- 303Z46Continuation of crypto wallet freezing order pending appeal
- 303Z47Sections 303Z41 to 303Z45: appeals
- 303Z48Realisation or destruction of forfeited cryptoassets etc
- 303Z49Proceeds of realisation
- Supplementary
- 303Z50Victims and other owners: detained cryptoassets
- 303Z51Victims and other owners: crypto wallet freezing orders
- 303Z52Compensation
- 303Z53Powers for prosecutors to appear in proceedings
- Chapter 3F: Conversion of cryptoassets
- Conversion
- 303Z54Detained cryptoassets: conversion
- 303Z55Frozen crypto wallet: conversion
- 303Z56Conversion: existing forfeiture proceedings
- Detention
- 303Z57Detained cryptoassets: detention of proceeds of conversion
- 303Z58Frozen crypto wallets: detention of proceeds of conversion
- Release
- 303Z59Release of detained converted cryptoassets
- Forfeiture
- 303Z60Forfeiture order
- 303Z61Appeal against decision under section 303Z60
- 303Z62Application of forfeited converted cryptoassets
- Supplementary
- 303Z63Victims and other owners
- 303Z64Compensation
- 303Z65Powers for prosecutors to appear in proceedings
- Interpretation
- 303Z66Interpretation
- Chapter 4: General
- Recoverable property
- 304Property obtained through unlawful conduct
- 305Tracing property, etc.
- 306Mixing property
- 307Recoverable property: accruing profits
- 308General exceptions
- 309Other exemptions
- 310Granting interests
- Insolvency
- 311Insolvency
- Chapters 3C to 3F: supplementary
- 311AFinancial investigators
- Delegation of enforcement functions
- 312Performance of functions of Scottish Ministers by constables in Scotland
- 313Restriction on performance of Director’s functions by police Repealed
- Interpretation
- 314Obtaining and disposing of property
- 315Northern Ireland courts
- 316General interpretation
- Part 6: Revenue Functions
- General functions
- 317The National Crime Agency's general Revenue functions
- 318Revenue functions regarding employment
- 319Source of income
- 320Appeals Repealed
- Inheritance tax functions
- 321The National Crime Agency's functions: transfers of value
- 322The National Crime Agency's functions: certain settlements
- General
- 323Functions
- 324Exercise of Revenue functions
- 325Declarations
- 326Interpretation
- Part 7: Money Laundering
- Offences
- 327Concealing etc
- 328Arrangements
- 329Acquisition, use and possession
- 330Failure to disclose: regulated sector
- 331Failure to disclose: nominated officers in the regulated sector
- 332Failure to disclose: other nominated officers
- 333Tipping off Repealed
- 333ATipping off: regulated sector
- 333BDisclosures within an undertaking or group etc
- 333COther permitted disclosures between institutions etc
- 333DOther permitted disclosures etc
- 333EInterpretation of sections 333A to 333D
- 334Penalties
- Consent
- 335Appropriate consent
- 336Nominated officer: consent
- 336APower of court to extend the moratorium period
- 336BProceedings under section 336A: supplementary
- 336CExtension of moratorium period pending determination of proceedings etc
- 336DSections 336A to 336C: interpretation
- Disclosures
- 337Protected disclosures
- 338Authorised disclosures
- 339Form and manner of disclosures
- 339ZADisclosures to the NCA
- 339ZBVoluntary disclosures within the regulated sector
- 339ZCSection 339ZB: disclosure requests and required notifications
- 339ZDSection 339ZB: effect on required disclosures under section 330 or 331
- 339ZELimitations on application of section 339ZD(2) and (3)
- 339ZFSection 339ZB: supplementary
- 339ZGSections 339ZB to 339ZF: interpretation
- Information orders
- 339ZHInformation orders
- 339ZLCode of practice about certain information orders
- 339ZIStatements
- 339ZJAppeals
- 339ZKSupplementary
- Threshold amounts
- 339AThreshold amounts
- Interpretation
- 340Interpretation
- Part 8: Investigations
- Chapter 1: Introduction
- 341Investigations
- 341AOrders and warrants sought for civil recovery investigations
- 342Offences of prejudicing investigation
- Judges and courts
- Production orders
- 347Order to grant entry
- 348Further provisions
- 349Computer information
- 354Further provisions: general
- 356ACertain offences in relation to execution of search and seizure warrants
- Disclosure orders
- Unexplained wealth orders
- 362AUnexplained wealth orders
- 362BRequirements for making of unexplained wealth order
- 362CEffect of order: cases of non-compliance
- 362DEffect of order: cases of compliance or purported compliance
- 362DAExtension of period for making determination where interim freezing order has been made
- 362DBExtension of period pending determination of proceedings etc
- 362EOffence
- 362FStatements
- 362GDisclosure of information, copying of documents, etc
- 362HHolding of property: trusts and company arrangements etc
- 362ISupplementary
- Unexplained wealth orders: interim freezing of property
- 362JApplication for interim freezing order
- 362KVariation and discharge of interim freezing order
- 362LExclusions
- 362MRestrictions on proceedings and remedies
- 362NReceivers in connection with interim freezing orders
- 362OPowers of receivers appointed under section 362N
- 362PSupervision of section 362N receiver and variations
- 362QRegistration
- 362RCompensation
- Unexplained wealth orders: enforcement abroad
- 362SEnforcement abroad: enforcement authority
- 362TEnforcement abroad: receiver
- Unexplained wealth orders: costs of proceedings
- 362UCosts orders
- Customer information orders
- 366Offences
- 367Statements
- 368Disclosure of information
- 372Statements
- 373Applications
- 374Disclosure of information
- Officers of Revenue and Customs
- Evidence overseas
- 377ZBDisapplication of PACE codes
- Interpretation
- 379Miscellaneous
- Chapter 3: Scotland
- Production orders
- 380Production orders
- 381Requirements for making of production order
- 382Order to grant entry
- 383Further provisions
- 384Computer information
- 385Government departments
- 386Supplementary
- Search warrants
- 387Search warrants
- 388Requirements where production order not available
- 389Further provisions: general
- 390Further provisions: confiscation, civil recovery , detained cash , detained property, frozen funds , money laundering and cryptoasset
- Disclosure orders
- 391Disclosure orders
- 392Requirements for making of disclosure order
- 393Offences
- 394Statements
- 395Further provisions
- 396Supplementary
- Unexplained wealth orders
- 396AUnexplained wealth orders
- 396BRequirements for making of unexplained wealth order
- 396CEffect of order: cases of non-compliance
- 396DEffect of order: cases of compliance or purported compliance
- 396DAExtension of period for making determination where interim freezing order has been made
- 396DBExtension of period pending determination of proceedings etc
- 396EOffence
- 396FStatements
- 396GDisclosure of information, copying of documents, etc
- 396HHolding of property: trusts and company arrangements etc
- 396ISupplementary
- Unexplained wealth orders: interim freezing of property
- 396JApplication for interim freezing order
- 396KVariation and recall of interim freezing order
- 396LExclusions
- 396MRestrictions on proceedings and remedies
- 396NArrestment of property affected by interim freezing order
- 396OInhibition of property affected by interim freezing order
- 396PReceivers in connection with interim freezing orders
- 396QPowers of receivers appointed under section 396P
- 396RSupervision of section 396P receiver and variations
- 396SCompensation
- Unexplained wealth orders: enforcement abroad
- 396TEnforcement abroad: Scottish Ministers
- 396UEnforcement abroad: receiver
- Unexplained wealth orders: expenses of proceedings
- 396VExpenses orders
- Customer information orders
- 397Customer information orders
- 398Meaning of customer information
- 399Requirements for making of customer information order
- 400Offences
- 401Statements
- 402Further provisions
- 403Supplementary
- Account monitoring orders
- 404Account monitoring orders
- 405Requirements for making of account monitoring order
- 406Statements
- 407Further provisions
- 408Supplementary
- Evidence overseas
- 408AEvidence overseas
- 408BEvidence overseas: restrictions on use
- Officers of Revenue and Customs
- 408CRestriction on exercise of certain powers conferred on officers of Revenue and Customs Repealed
- General
- 409Jurisdiction of sheriff
- 410Code of practice
- 411Performance of functions of Scottish Ministers by constables in Scotland
- 412Interpretation
- Chapter 4: Supplementary and Interpretation
- 412APower to vary monetary amounts
- 413Criminal conduct
- 414Property
- 415Money laundering offences
- 416Other interpretative provisions
- Part 9: Insolvency etc.
- Bankruptcy in England and Wales
- 417Modifications of the 1986 Act
- 418Restriction of powers
- 419Tainted gifts
- Sequestration in Scotland
- 420Modifications of the 2016 Act
- 421Restriction of powers
- 422Tainted gifts
- Bankruptcy in Northern Ireland
- 423Modifications of the 1989 Order
- 424Restriction of powers
- 425Tainted gifts
- Winding up in England and Wales and Scotland
- 426Winding up under the 1986 Act
- 427Tainted gifts
- Winding up in Northern Ireland
- 428Winding up under the 1989 Order
- 429Tainted gifts
- Floating charges
- 430Floating charges
- Limited liability partnerships
- 431Limited liability partnerships
- Insolvency practitioners
- 432Insolvency practitioners
- 433Meaning of insolvency practitioner
- Interpretation
- 434Interpretation
- Part 10: Information
- England and Wales and Northern Ireland
- 435Use of information by certain authorities
- 436Disclosure of information to certain authorities
- 437Further disclosure
- 438Disclosure of information by certain authorities
- Scotland
- 439Disclosure of information to Lord Advocate and to Scottish Ministers
- 440Further disclosure
- 441Disclosure of information by Lord Advocate and by Scottish Ministers
- Overseas purposes
- 442Restriction on disclosure for overseas purposes
- 442AData protection legislation
- Part 11: Co-operation
- 443Enforcement in different parts of the United Kingdom
- 444External requests and orders
- 445External investigations
- 445ASharing of beneficial ownership information
- 446Rules of court
- 447Interpretation
- Part 12: Miscellaneous and general
- Miscellaneous
- 448Tax
- 449NCA officers: pseudonyms
- 449AStaff of relevant Directors: pseudonyms
- 450Pseudonyms: Scotland
- 451Revenue and Customs prosecutions
- 452Crown servants
- 453References to financial investigators
- 453ACertain offences in relation to financial investigators
- 453CObstruction offence in relation to immigration officers
- 454Customs officers
- 454ASerious Fraud Office
- 455Enactment
- General
- 456Amendments
- 457Repeals and revocations
- 458Commencement
- 459Orders and regulations
- 460Finance
- 461Extent
- 462Short title
- Schedule 1: Assets Recovery Agency
- ... Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- Paragraph Repealed
- 1Drug trafficking
- 1ADrug trafficking
- 2Money laundering
- 3Directing terrorism
- 3ASlavery etc
- 5Arms trafficking
- 6Counterfeiting
- 7Intellectual property
- 9Blackmail
- 9ABlackmail
- 9CEnvironmental offences
- Schedule 3: Administrators: further provision
- 1General
- 2Appointment etc
- 3Functions
- 4Consent of accountant of court
- 5Dealings in good faith with administrator
- 6Money received by administrator
- 7Effect of appointment of administrator on diligence
- 8Supervision
- 9Accounts and remuneration
- 10Discharge of administrator
- Schedule 4: Lifestyle offences: Scotland
- 1Money laundering
- 2Drug trafficking
- 2ADrug trafficking
- 3Directing terrorism
- 4People trafficking
- 4ASlavery, servitude and forced or compulsory labour
- 5Arms trafficking
- 6Counterfeiting
- 7Intellectual property
- 8Pimps and brothels
- 8ATraffic in prostitution etc.
- 9Blackmail
- 9AGangmasters
- 9AAConsumer credit
- 9B... Repealed
- 9CDistribution of obscene material
- 9DUnclassified video recordings
- 9EPrivate security industry
- 9FSerious organised crime
- 10Inchoate offences
- 1Drug trafficking
- 1ADrug trafficking
- 2Money laundering
- 3Directing terrorism
- 6Counterfeiting
- 7Intellectual property
- 9Blackmail
- 9ABlackmail
- Schedule 6: Powers of interim receiver or administrator
- 1Seizure
- 2Information
- 3Entry, search, etc.
- 4Supplementary
- 5Management
- Schedule 7: Powers of trustee for civil recovery
- 1Sale
- 2Expenditure
- 3Management
- 4Legal proceedings
- 5Compromise
- 6Supplementary
- Schedule 7A: Connection with relevant part of United Kingdom
- Unlawful conduct
- 1Paragraph 1
- Property
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- Person
- 5Paragraph 5
- Property held on trust
- 6Paragraph 6
- Interpretation
- 7Paragraph 7
- 8Paragraph 8
- Schedule 8: Forms of declarations
- ...Part ...
- Members of SOCA's StaffPart Members of SOCA's Staff
- Schedule 9: Regulated sector and supervisory authorities
- Part 1: REGULATED SECTOR
- Business in the regulated sector
- 1Paragraph 1
- Excluded activities
- 2Paragraph 2
- Chapter Interpretation
- 3Paragraph 3
- Part 2: SUPERVISORY AUTHORITIES
- 4Paragraph 4
- Part 3: Power to amend
- 5Paragraph 5
- Schedule 10: Tax
- Part 1: General
- 1Paragraph 1
- Part 2: Provisions relating to Part 5
- Chapter: Introductory
- 2Paragraph 2
- Chapter: Capital Gains Tax
- 3Paragraph 3
- Chapter: Income Tax and Corporation Tax
- 4Accrued income scheme
- 5Discounted securities
- 6Rights to receive amounts stated in certificates of deposit etc.
- 7Non-qualifying offshore funds
- 8Futures and options
- 9Loan relationships
- 10Exception from paragraphs 4 to 9
- 11Trading stock
- Chapter: Capital Allowances
- 12Plant and machinery
- 13Paragraph 13
- 14Paragraph 14
- 15Paragraph 15
- 16Paragraph 16
- 17Paragraph 17
- 18Industrial buildings Repealed
- 19Paragraph 19 Repealed
- 20Paragraph 20 Repealed
- 21Paragraph 21 Repealed
- 22Flat conversion
- 23Paragraph 23
- 24Paragraph 24
- 25Paragraph 25
- 26Research and development
- 27Paragraph 27
- 28Paragraph 28
- 29Paragraph 29
- Chapter: Employee etc. Share Schemes
- 30Share options
- 31Conditional acquisition of shares
- 32Shares acquired at an undervalue
- 33Shares in dependent subsidiaries
- Schedule 11: Amendments
- 1Introduction
- 2Parliamentary Commissioner Act 1967 (c. 13) Repealed
- 3Police (Scotland) Act 1967 (c. 77)
- 4Criminal Appeal Act 1968 (c. 19)
- 5Misuse of Drugs Act 1971 (c. 38)
- 6Immigration Act 1971 (c. 77)
- 7Rehabilitation of Offenders Act 1974 (c. 53)
- 8Rehabilitation of Offenders (Northern Ireland) Order 1978 (S.I. 1978/1908 (N.I. 27))
- 9Criminal Appeal (Northern Ireland) Act 1980 (c. 47)
- 10Legal Aid, Advice and Assistance (Northern Ireland) Order 1981 (S.I. 1981/228 (N.I. 8)) Repealed
- 11Civil Jurisdiction and Judgments Act 1982 (c. 27)
- 12Civic Government (Scotland) Act 1982 (c. 45)
- 13Criminal Justice Act 1982 (c. 48)
- 14Police and Criminal Evidence Act 1984 (c. 60)
- 15Bankruptcy (Scotland) Act 1985 (c. 66) Repealed
- 16Insolvency Act 1986 (c. 45)
- 17Criminal Justice Act 1988 (c. 33)
- 18Extradition Act 1989 (c. 33) Repealed
- 19Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))
- 20Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19))
- 21Criminal Justice (International Co-operation) Act 1990 (c. 5)
- 22Pension Schemes Act 1993 (c. 48)
- 23Pension Schemes (Northern Ireland) Act 1993 (c. 49)
- 24Criminal Justice and Public Order Act 1994 (c. 33)
- 25Drug Trafficking Act 1994 (c. 37)
- 26Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15))
- 27Proceeds of Crime Act 1995 (c. 11)
- 28Proceeds of Crime (Scotland) Act 1995 (c. 43)
- 29Criminal Procedure (Scotland) Act 1995 (c. 46)
- 30Police Act 1996 (c. 16)
- 31Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)
- 32Crime (Sentences) Act 1997 (c. 43)
- 33Crime and Punishment (Scotland) Act 1997 (c. 48)
- 34Police (Northern Ireland) Act 1998 (c. 32)
- 35Crime and Disorder Act 1998 (c. 37)
- 36Access to Justice Act 1999 (c. 22) Repealed
- 37Powers of Criminal Courts (Sentencing) Act 2000 (c. 6) Repealed
- 38... Repealed
- 39Terrorism Act 2000 (c. 11)
- 40Criminal Justice and Police Act 2001 (c. 16)
- Schedule 12Repeals and revocations