Proceeds of Crime Act 2002 Part 1 Introductory The Agency and its Director 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Director’s functions: general 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Contribution to the reduction of crime 2A 1 A relevant authority must exercise its functions under this Act in the way which it considers is best calculated to contribute to the reduction of crime. 2 In this section “ a relevant authority ” means— a the National Crime Agency , b the Director of Public Prosecutions, c the Director of Public Prosecutions for Northern Ireland, d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... e the Director of the Serious Fraud Office. f Her Majesty's Revenue and Customs, or g the Financial Conduct Authority. 3 In considering under subsection (1) the way which is best calculated to contribute to the reduction of crime a relevant authority must have regard to any guidance given to it by— a in the case of the National Crime Agency , the Secretary of State, b in the case of the Director of Public Prosecutions ... or the Director of the Serious Fraud Office, the Attorney General, ... c in the case of the Director of Public Prosecutions for Northern Ireland, the Advocate General for Northern Ireland , and d in the case of Her Majesty's Revenue and Customs or the Financial Conduct Authority, the Treasury. 4 The guidance must indicate that the reduction of crime is in general best secured by means of criminal investigations and criminal proceedings. 5 The reference in this section to the Advocate General for Northern Ireland is to be read, before the coming into force of section 27(1) of the Justice (Northern Ireland) Act 2002 (c. 26), as a reference to the Attorney General for Northern Ireland. The National Crime Agency and its officers 2B 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Anything which the National Crime Agency is authorised or required to do under this Act (whether directly or through its staff) may be done by a person providing services under arrangements made by that Agency if the person is authorised by that Agency (whether generally or specifically) for that purpose. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prosecuting authorities 2C 1 Anything which the Director of Public Prosecutions is authorised or required to do under, or in relation to, Part 5 or 8 of this Act may be done by a member of his staff if the member of staff is authorised by the Director (generally or specifically) for that purpose. 2 Anything which ... the Director of the Serious Fraud Office is authorised or required to do under, or in relation to, Part 2, 4, 5, 7 or 8 of this Act may be done by a member of his staff if the member of staff is authorised by the Director ... (generally or specifically) for that purpose. 3 Anything which a relevant Director or a member of his staff is authorised or required to do under, or in relation to, Part 2, 4, 5 or 8 of this Act may be done by a person providing services under arrangements made by the relevant Director if the person is authorised by the relevant Director (whether generally or specifically) for that purpose. 3A Subsection (3) does not apply to the functions of the Director of Public Prosecutions for Northern Ireland ... under section 302A , 303X , 303Z19, 303Z53 or 303Z65 . 4 In this section “ relevant Director ” means— a the Director of Public Prosecutions, b the Director of Public Prosecutions for Northern Ireland, c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d the Director of the Serious Fraud Office. Accreditation and training 3 1 The National Crime Agency must provide a system for the accreditation of financial investigators. 2 The system of accreditation must include provision for— a the monitoring of the performance of accredited financial investigators, and b the withdrawal of accreditation from any person who contravenes or fails to comply with any condition subject to which he was accredited , and c securing that decisions under that system which concern— i the grant or withdrawal of accreditations, or ii the monitoring of the performance of accredited financial investigators, are taken without regard to their effect on operations by the National Crime Agency or any other person . 3 A person may be accredited— a in relation to this Act; b in relation to particular provisions of this Act. 4 But the accreditation may be limited to specified purposes. 5 A reference in this Act to an accredited financial investigator is to be construed accordingly. 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 The National Crime Agency must make provision for the training of persons in— a financial investigation, and b the operation of this Act. 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Co-operation 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advice and assistance 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part 2 Confiscation: England and Wales Confiscation orders Making of order 6 1 The Crown Court must proceed under this section if the following two conditions are satisfied. 2 The first condition is that a defendant falls within any of the following paragraphs— a he is convicted of an offence or offences in proceedings before the Crown Court; b he is committed to the Crown Court for sentence in respect of an offence or offences under section 3, 4 or 6 section 3, 3A, 3B, 3C, 4, 4A or 6 of the Sentencing Act any provision of sections 14 to 20 of the Sentencing Code ; c he is committed to the Crown Court in respect of an offence or offences under section 70 below (committal with a view to a confiscation order being considered). 3 The second condition is that— a the prosecutor ... asks the court to proceed under this section, or b the court believes it is appropriate for it to do so. 4 The court must proceed as follows— a it must decide whether the defendant has a criminal lifestyle; b if it decides that he has a criminal lifestyle it must decide whether he has benefited from his general criminal conduct; c if it decides that he does not have a criminal lifestyle it must decide whether he has benefited from his particular criminal conduct. 5 If the court decides under subsection (4)(b) or (c) that the defendant has benefited from the conduct referred to it must— a decide the recoverable amount, and b make an order (a confiscation order) requiring him to pay that amount. Paragraph (b) applies only if, or to the extent that, it would not be disproportionate to require the defendant to pay the recoverable amount. 6 But the court must treat the duty in subsection (5) as a power if it believes that any victim of the conduct has at any time started or intends to start proceedings against the defendant in respect of loss, injury or damage sustained in connection with the conduct. 6A The court must also treat the duty in subsection (5) as a power if— a an order has been made, or it believes an order may be made, against the defendant under section 4 (criminal unlawful profit orders) of the Prevention of Social Housing Fraud Act 2013 in respect of profit made by the defendant in connection with the conduct, or b it believes that a person has at any time started or intends to start proceedings against the defendant under section 5 (civil unlawful profit orders) of that Act in respect of such profit. 7 The court must decide any question arising under subsection (4) or (5) on a balance of probabilities. 8 The first condition is not satisfied if the defendant absconds (but section 27 may apply). 9 References in this Part to the offence (or offences) concerned are to the offence (or offences) mentioned in subsection (2). Recoverable amount 7 1 The recoverable amount for the purposes of section 6 is an amount equal to the defendant’s benefit from the conduct concerned. 2 But if the defendant shows that the available amount is less than that benefit the recoverable amount is— a the available amount, or b a nominal amount, if the available amount is nil. 3 But if section 6(6) or 6(6A) applies the recoverable amount is such amount as— a the court believes is just, but b does not exceed the amount found under subsection (1) or (2) (as the case may be). 4 In calculating the defendant’s benefit from the conduct concerned for the purposes of subsection (1), the following must be ignored— a any property in respect of which a recovery order is in force under section 266, b any property which has been forfeited in pursuance of a forfeiture notice under section 297A or an account forfeiture notice under section 303Z9 , ... c any property in respect of which a forfeiture order is in force under section 298(2) , 303O(3), 303R(3) , 303Z14(4), 303Z41(4), 303Z45(3) or 303Z60(4) , and d any property which is the forfeitable property in relation to an order under section 303Q(1) or 303Z44(1) . 5 If the court decides the available amount, it must include in the confiscation order a statement of its findings as to the matters relevant for deciding that amount. Defendant’s benefit 8 1 If the court is proceeding under section 6 this section applies for the purpose of— a deciding whether the defendant has benefited from conduct, and b deciding his benefit from the conduct. 2 The court must— a take account of conduct occurring up to the time it makes its decision; b take account of property obtained up to that time. 3 Subsection (4) applies if— a the conduct concerned is general criminal conduct, b a confiscation order mentioned in subsection (5) has at an earlier time been made against the defendant, and c his benefit for the purposes of that order was benefit from his general criminal conduct. 4 His benefit found at the time the last confiscation order mentioned in subsection (3)(c) was made against him must be taken for the purposes of this section to be his benefit from his general criminal conduct at that time. 5 If the conduct concerned is general criminal conduct the court must deduct the aggregate of the following amounts— a the amount ordered to be paid under each confiscation order previously made against the defendant; b the amount ordered to be paid under each confiscation order previously made against him under any of the provisions listed in subsection (7). 6 But subsection (5) does not apply to an amount which has been taken into account for the purposes of a deduction under that subsection on any earlier occasion. 7 These are the provisions— a the Drug Trafficking Offences Act 1986 (c. 32); b Part 1 of the Criminal Justice (Scotland) Act 1987 (c. 41); c Part 6 of the Criminal Justice Act 1988 (c. 33); d the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 ( S.I. 1990/2588 (N.I. 17)); e Part 1 of the Drug Trafficking Act 1994 (c. 37); f Part 1 of the Proceeds of Crime (Scotland) Act 1995 (c. 43); g the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)); h Part 3 or 4 of this Act. 8 The reference to general criminal conduct in the case of a confiscation order made under any of the provisions listed in subsection (7) is a reference to conduct in respect of which a court is required or entitled to make one or more assumptions for the purpose of assessing a person’s benefit from the conduct. Available amount 9 1 For the purposes of deciding the recoverable amount, the available amount is the aggregate of— a the total of the values (at the time the confiscation order is made) of all the free property then held by the defendant minus the total amount payable in pursuance of obligations which then have priority, and b the total of the values (at that time) of all tainted gifts. 2 An obligation has priority if it is an obligation of the defendant— a to pay an amount due in respect of a fine or other order of a court which was imposed or made on conviction of an offence and at any time before the time the confiscation order is made, or b to pay a sum which would be included among the preferential debts if the defendant’s bankruptcy had commenced on the date of the confiscation order or his winding up had been ordered on that date. 3 “ Preferential debts ” has the meaning given by section 386 of the Insolvency Act 1986 (c. 45). Assumptions to be made in case of criminal lifestyle 10 1 If the court decides under section 6 that the defendant has a criminal lifestyle it must make the following four assumptions for the purpose of— a deciding whether he has benefited from his general criminal conduct, and b deciding his benefit from the conduct. 2 The first assumption is that any property transferred to the defendant at any time after the relevant day was obtained by him— a as a result of his general criminal conduct, and b at the earliest time he appears to have held it. 3 The second assumption is that any property held by the defendant at any time after the date of conviction was obtained by him— a as a result of his general criminal conduct, and b at the earliest time he appears to have held it. 4 The third assumption is that any expenditure incurred by the defendant at any time after the relevant day was met from property obtained by him as a result of his general criminal conduct. 5 The fourth assumption is that, for the purpose of valuing any property obtained (or assumed to have been obtained) by the defendant, he obtained it free of any other interests in it. 6 But the court must not make a required assumption in relation to particular property or expenditure if— a the assumption is shown to be incorrect, or b there would be a serious risk of injustice if the assumption were made. 7 If the court does not make one or more of the required assumptions it must state its reasons. 8 The relevant day is the first day of the period of six years ending with— a the day when proceedings for the offence concerned were started against the defendant, or b if there are two or more offences and proceedings for them were started on different days, the earliest of those days. 9 But if a confiscation order mentioned in section 8(3)(c) has been made against the defendant at any time during the period mentioned in subsection (8)— a the relevant day is the day when the defendant’s benefit was calculated for the purposes of the last such confiscation order; b the second assumption does not apply to any property which was held by him on or before the relevant day. 10 The date of conviction is— a the date on which the defendant was convicted of the offence concerned, or b if there are two or more offences and the convictions were on different dates, the date of the latest. Determination of extent of defendant's interest in property 10A 1 Where it appears to a court making a confiscation order that— a there is property held by the defendant that is likely to be realised or otherwise used to satisfy the order, and b a person other than the defendant holds, or may hold, an interest in the property, the court may, if it thinks it appropriate to do so, determine the extent (at the time the confiscation order is made) of the defendant's interest in the property. 2 The court must not exercise the power conferred by subsection (1) unless it gives to anyone who the court thinks is or may be a person holding an interest in the property a reasonable opportunity to make representations to it. 3 A determination under this section is conclusive in relation to any question as to the extent of the defendant's interest in the property that arises in connection with— a the realisation or destruction of the property, or the transfer of an interest in the property, with a view to satisfying the confiscation order, or b any action or proceedings taken for the purposes of any such realisation or transfer. 4 Subsection (3)— a is subject to section 51(8B), and b does not apply in relation to a question that arises in proceedings before the Court of Appeal or the Supreme Court. 5 In this Part, the “extent” of the defendant's interest in property means the proportion that the value of the defendant's interest in it bears to the value of the property itself. Time for payment 11 1 Unless subsection (2) applies, the full amount ordered to be paid under a confiscation order must be paid on the day on which the order is made. 2 If the court making the confiscation order is satisfied that the defendant is unable to pay the full amount on that day, it may make an order requiring whatever cannot be paid on that day to be paid— a in a specified period, or b in specified periods each of which relates to a specified amount. 3 A specified period— a must start with the day on which the confiscation order is made, and b must not exceed three months. 4 If— a within any specified period the defendant applies to the Crown Court for that period to be extended, and b the court is satisfied that, despite having made all reasonable efforts, the defendant is unable to pay the amount to which the specified period relates within that period, the court may make an order extending the period (for all or any part or parts of the amount in question). 5 An extended period— a must start with the day on which the confiscation order is made, and b must not exceed six months. 6 An order under subsection (4)— a may be made after the end of the specified period to which it relates, but b must not be made after the end of the period of six months starting with the day on which the confiscation order is made. 7 Periods specified or extended under this section must be such that, where the court believes that a defendant will by a particular day be able— a to pay the amount remaining to be paid, or b to pay an amount towards what remains to be paid, that amount is required to be paid no later than that day. 8 The court must not make an order under subsection (2) or (4) unless it gives the prosecutor an opportunity to make representations. Interest on unpaid sums 12 1 If any amount required to be paid by a person under a confiscation order is not paid when it is required to be paid, he must pay interest on that amount for the period for which it remains unpaid. 2 The rate of interest is the same rate as that for the time being specified in section 17 of the Judgments Act 1838 (c. 110) (interest on civil judgment debts). 3 If— a an application has been made under section 11(4) for a specified period to be extended, b the application has not been determined by the court, and c the period of six months starting with the day on which the confiscation order was made has not ended, the amount on which interest is payable under this section does not include the amount to which the specified period relates. 4 In applying this Part the amount of the interest must be treated as part of the amount to be paid under the confiscation order. Effect of order on court’s other powers 13 1 If the court makes a confiscation order it must proceed as mentioned in subsections (2) and (4) in respect of the offence or offences concerned. 2 The court must take account of the confiscation order before— a it imposes a fine on the defendant, or b it makes an order falling within subsection (3). 3 These orders fall within this subsection— a an order involving payment by the defendant, other than an order under section 46 of the Sentencing Code (criminal courts charge) or a priority order ; b an order under section 27 of the Misuse of Drugs Act 1971 (c. 38) (forfeiture orders); c an order under Chapter 4 of Part 7 of the Sentencing Code (deprivation orders); d an order under section 23 or 23A of the Terrorism Act 2000 (c. 11) (forfeiture orders). 3A In this section “ priority order ” means any of the following— a a compensation order under Chapter 2 of Part 7 of the Sentencing Code ; b an order requiring payment of a surcharge under section 42 of the Sentencing Code ; c an unlawful profit order under section 4 of the Prevention of Social Housing Fraud Act 2013. d a slavery and trafficking reparation order under section 8 of the Modern Slavery Act 2015. 4 Subject to subsection (2), the court must leave the confiscation order out of account in deciding the appropriate sentence for the defendant. 5 Subsection (6) applies if— a the Crown Court makes both a confiscation order and one or more priority orders against the same person in the same proceedings, and b the court believes the person will not have sufficient means to satisfy all those orders in full. 6 In such a case the court must direct that so much of the amount payable under the priority order (or orders) as it specifies is to be paid out of any sums recovered under the confiscation order; and the amount it specifies must be the amount it believes will not be recoverable because of the insufficiency of the person’s means. Orders for securing compliance with confiscation order 13A 1 This section applies where the court makes a confiscation order. 2 The court may make such order as it believes is appropriate for the purpose of ensuring that the confiscation order is effective (a “compliance order”). 3 The court must consider whether to make a compliance order— a on the making of the confiscation order, and b if it does not make a compliance order then, at any later time (while the confiscation order is still in effect) on the application of the prosecutor. 4 In considering whether to make a compliance order, the court must, in particular, consider whether any restriction or prohibition on the defendant's travel outside the United Kingdom ought to be imposed for the purpose mentioned in subsection (2). 5 The court may discharge or vary a compliance order on an application made by— a the prosecutor; b any person affected by the order. Appeals against orders under section 13A 13B 1 If on an application under section 13A(3)(b) the Crown Court decides not to make a compliance order, the prosecutor may appeal to the Court of Appeal against the decision. 2 The following persons may appeal to the Court of Appeal in respect of the Crown Court's decision to make, discharge or vary a compliance order— a the prosecutor; b any person affected by the order. 3 On an appeal under subsection (1) or (2) the Court of Appeal may— a confirm the decision, or b make such order as it believes is appropriate. 4 An appeal lies to the Supreme Court against a decision of the Court of Appeal under subsection (3). 5 An appeal under subsection (4) lies at the instance of any person who was a party to the proceedings before the Court of Appeal. 6 On an appeal under subsection (4) the Supreme Court may— a confirm the decision of the Court of Appeal, or b make such order as it believes is appropriate. 7 In this section “ compliance order ” means an order made under section 13A. Procedural matters Postponement 14 1 The court may— a proceed under section 6 before it sentences the defendant for the offence (or any of the offences) concerned, or b postpone proceedings under section 6 for a specified period. 2 A period of postponement may be extended. 3 A period of postponement (including one as extended) must not end after the permitted period ends. 4 But subsection (3) does not apply if there are exceptional circumstances. 5 The permitted period is the period of two years starting with the date of conviction. 6 But if— a the defendant appeals against his conviction for the offence (or any of the offences) concerned, and b the period of three months (starting with the day when the appeal is determined or otherwise disposed of) ends after the period found under subsection (5), the permitted period is that period of three months. 7 A postponement or extension may be made— a on application by the defendant; b on application by the prosecutor ...; c by the court of its own motion. 8 If— a proceedings are postponed for a period, and b an application to extend the period is made before it ends, the application may be granted even after the period ends. 9 The date of conviction is— a the date on which the defendant was convicted of the offence concerned, or b if there are two or more offences and the convictions were on different dates, the date of the latest. 10 References to appealing include references to applying under section 111 of the Magistrates’ Courts Act 1980 (c. 43) (statement of case). 11 A confiscation order must not be quashed only on the ground that there was a defect or omission in the procedure connected with the application for or the granting of a postponement. 12 But subsection (11) does not apply if before it made the confiscation order the court— a imposed a fine on the defendant; b made an order falling within section 13(3); c made an order under Chapter 2 of Part 7 of the Sentencing Code (compensation orders) ; ca made an order under section 42 of the Sentencing Code (orders requiring payment of surcharge); d made an order under section 4 of the Prevention of Social Housing Fraud Act 2013 (unlawful profit orders) . Effect of postponement 15 1 If the court postpones proceedings under section 6 it may proceed to sentence the defendant for the offence (or any of the offences) concerned. 2 In sentencing the defendant for the offence (or any of the offences) concerned in the postponement period the court must not— a impose a fine on him, b make an order falling within section 13(3), ... c make an order for the payment of compensation under Chapter 2 of Part 7 of the Sentencing Code , ... ca make an order for the payment of a surcharge under section 42 of the Sentencing Code , or d make an unlawful profit order under section 4 of the Prevention of Social Housing Fraud Act 2013 . 3 If the court sentences the defendant for the offence (or any of the offences) concerned in the postponement period, after that period ends it may vary the sentence by— a imposing a fine on him, b making an order falling within section 13(3), ... c making an order for the payment of compensation under Chapter 2 of Part 7 of the Sentencing Code , ... ca making an order for the payment of a surcharge under section 42 of the Sentencing Code , or d making an unlawful profit order under section 4 of the Prevention of Social Housing Fraud Act 2013 . 4 But the court may proceed under subsection (3) only within the period of 28 days which starts with the last day of the postponement period. 5 For the purposes of— a section 18(2) of the Criminal Appeal Act 1968 (c. 19) (time limit for notice of appeal or of application for leave to appeal), and b paragraph 1 of Schedule 3 to the Criminal Justice Act 1988 (c. 33) (time limit for notice of application for leave to refer a case under section 36 of that Act), the sentence must be regarded as imposed or made on the day on which it is varied under subsection (3). 6 If the court proceeds to sentence the defendant under subsection (1), section 6 has effect as if the defendant’s particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned. 7 The postponement period is the period for which proceedings under section 6 are postponed. Statement of information 16 1 If the court is proceeding under section 6 in a case where section 6(3)(a) applies, the prosecutor ... must give the court a statement of information within the period the court orders. 2 If the court is proceeding under section 6 in a case where section 6(3)(b) applies and it orders the prosecutor to give it a statement of information, the prosecutor must give it such a statement within the period the court orders. 3 If the prosecutor ... believes the defendant has a criminal lifestyle the statement of information is a statement of matters the prosecutor ...believes are relevant in connection with deciding these issues— a whether the defendant has a criminal lifestyle; b whether he has benefited from his general criminal conduct; c his benefit from the conduct. 4 A statement under subsection (3) must include information the prosecutor ... believes is relevant— a in connection with the making by the court of a required assumption under section 10; b for the purpose of enabling the court to decide if the circumstances are such that it must not make such an assumption. 5 If the prosecutor ... does not believe the defendant has a criminal lifestyle the statement of information is a statement of matters the prosecutor ... believes are relevant in connection with deciding these issues— a whether the defendant has benefited from his particular criminal conduct; b his benefit from the conduct. 6 If the prosecutor ... gives the court a statement of information— a he may at any time give the court a further statement of information; b he must give the court a further statement of information if it orders him to do so, and he must give it within the period the court orders. 6A A statement of information (other than one to which subsection (6B) applies) must include any information known to the prosecutor which the prosecutor believes is or would be relevant for the purpose of enabling the court to decide— a whether to make a determination under section 10A, or b what determination to make (if the court decides to make one). 6B If the court has decided to make a determination under section 10A, a further statement of information under subsection (6)(b) must, if the court so orders, include specified information that is relevant to the determination. 7 If the court makes an order under this section it may at any time vary it by making another one. Defendant’s response to statement of information 17 1 If the prosecutor ... gives the court a statement of information and a copy is served on the defendant, the court may order the defendant— a to indicate (within the period it orders) the extent to which he accepts each allegation in the statement, and b so far as he does not accept such an allegation, to give particulars of any matters he proposes to rely on. 2 If the defendant accepts to any extent an allegation in a statement of information the court may treat his acceptance as conclusive of the matters to which it relates for the purpose of deciding the issues referred to in section 16(3) or (5) (as the case may be). 3 If the defendant fails in any respect to comply with an order under subsection (1) he may be treated for the purposes of subsection (2) as accepting every allegation in the statement of information apart from— a any allegation in respect of which he has complied with the requirement; b any allegation that he has benefited from his general or particular criminal conduct. 4 For the purposes of this section an allegation may be accepted or particulars may be given in a manner ordered by the court. 5 If the court makes an order under this section it may at any time vary it by making another one. 6 No acceptance under this section that the defendant has benefited from conduct is admissible in evidence in proceedings for an offence. Provision of information by defendant 18 1 This section applies if— a the court is proceeding under section 6 in a case where section 6(3)(a) applies, or b it is proceeding under section 6 in a case where section 6(3)(b) applies or it is considering whether to proceed. 2 For the purpose of obtaining information to help it in carrying out its functions (including functions under section 10A) the court may at any time order the defendant to give it information specified in the order. 3 An order under this section may require all or a specified part of the information to be given in a specified manner and before a specified date. 4 If the defendant fails without reasonable excuse to comply with an order under this section the court may draw such inference as it believes is appropriate. 5 Subsection (4) does not affect any power of the court to deal with the defendant in respect of a failure to comply with an order under this section. 6 If the prosecutor ... accepts to any extent an allegation made by the defendant— a in giving information required by an order under this section, or b in any other statement given to the court in relation to any matter relevant to deciding— i the available amount under section 9, or ii whether to make a determination under section 10A, or what determination to make (if the court decides to make one), the court may treat the acceptance as conclusive of the matters to which it relates. 7 For the purposes of this section an allegation may be accepted in a manner ordered by the court. 8 If the court makes an order under this section it may at any time vary it by making another one. 9 No information given under this section which amounts to an admission by the defendant that he has benefited from criminal conduct is admissible in evidence in proceedings for an offence. Provision of information as to defendant's interest in property 18A 1 This section applies if the court— a is considering whether to make a determination under section 10A of the extent of the defendant's interest in any property, or b is deciding what determination to make (if the court has decided to make a determination under that section). In this section “ interested person ” means a person (other than the defendant) who the court thinks is or may be a person holding an interest in the property. 2 For the purpose of obtaining information to help it in carrying out its functions under section 10A the court may at any time order an interested person to give it information specified in the order. 3 An order under this section may require all or a specified part of the information to be given in a specified manner and before a specified date. 4 If an interested person fails without reasonable excuse to comply with an order under this section the court may draw such inference as it believes is appropriate. 5 Subsection (4) does not affect any power of the court to deal with the person in respect of a failure to comply with an order under this section. 6 If the prosecutor accepts to any extent an allegation made by an interested person— a in giving information required by an order under this section, or b in any other statement given to the court in relation to any matter relevant to a determination under section 10A, the court may treat the acceptance as conclusive of the matters to which it relates. 7 For the purposes of this section an allegation may be accepted in a manner ordered by the court. 8 If the court makes an order under this section it may at any time vary it by making another one. 9 No information given by a person under this section is admissible in evidence in proceedings against that person for an offence. Reconsideration No order made: reconsideration of case 19 1 This section applies if— a the first condition in section 6 is satisfied but no court has proceeded under that section, b there is evidence which was not available to the prosecutor on the relevant date, c before the end of the period of six years starting with the date of conviction the prosecutor ... applies to the Crown Court to consider the evidence, and d after considering the evidence the court believes it is appropriate for it to proceed under section 6. 2 If this section applies the court must proceed under section 6, and when it does so subsections (3) to (8) below apply. 3 If the court has already sentenced the defendant for the offence (or any of the offences) concerned, section 6 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned. 4 Section 8(2) does not apply, and the rules applying instead are that the court must— a take account of conduct occurring before the relevant date; b take account of property obtained before that date; c take account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date. 5 In section 10— a the first and second assumptions do not apply with regard to property first held by the defendant on or after the relevant date; b the third assumption does not apply with regard to expenditure incurred by him on or after that date; c the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date. 6 The recoverable amount for the purposes of section 6 is such amount as— a the court believes is just, but b does not exceed the amount found under section 7. 7 In arriving at the just amount the court must have regard in particular to— a the amount found under section 7; b any fine imposed on the defendant in respect of the offence (or any of the offences) concerned; c any order which falls within section 13(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 9; d any order which has been made against him in respect of the offence (or any of the offences) concerned under section 130 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 2 of Part 7 of the Sentencing Code (compensation orders) ; da any order which has been made against the defendant in respect of the offence (or any of the offences) concerned under section 161A of the Criminal Justice Act 2003 or section 42 of the Sentencing Code (orders requiring payment of surcharge); e any order which has been made against the defendant in respect of the offence (or any of the offences) concerned under section 4 of the Prevention of Social Housing Fraud Act 2013 (unlawful profit orders) . 8 If an order for the payment of compensation under section 130 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 2 of Part 7 of the Sentencing Code , a surcharge under section 161A of the Criminal Justice Act 2003 or section 42 of the Sentencing Code or an unlawful profit order under section 4 of the Prevention of Social Housing Fraud Act 2013 has been made against the defendant in respect of the offence or offences concerned, section 13(5) and (6) above do not apply in relation to it . 9 The relevant date is— a if the court made a decision not to proceed under section 6, the date of the decision; b if the court did not make such a decision, the date of conviction. 10 The date of conviction is— a the date on which the defendant was convicted of the offence concerned, or b if there are two or more offences and the convictions were on different dates, the date of the latest. No order made: reconsideration of benefit 20 1 This section applies if the following two conditions are satisfied. 2 The first condition is that in proceeding under section 6 the court has decided that— a the defendant has a criminal lifestyle but has not benefited from his general criminal conduct, or b the defendant does not have a criminal lifestyle and has not benefited from his particular criminal conduct. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 ... the second condition is that— a there is evidence which was not available to the prosecutor when the court decided that the defendant had not benefited from his general or particular criminal conduct, b before the end of the period of six years starting with the date of conviction the prosecutor ... applies to the Crown Court to consider the evidence, and c after considering the evidence the court concludes that it would have decided that the defendant had benefited from his general or particular criminal conduct (as the case may be) if the evidence had been available to it. 5 If this section applies the court— a must make a fresh decision under section 6(4)(b) or (c) whether the defendant has benefited from his general or particular criminal conduct (as the case may be); b may make a confiscation order under that section. 6 Subsections (7) to (12) below apply if the court proceeds under section 6 in pursuance of this section. 7 If the court has already sentenced the defendant for the offence (or any of the offences) concerned, section 6 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned. 8 Section 8(2) does not apply, and the rules applying instead are that the court must— a take account of conduct occurring before the date of the original decision that the defendant had not benefited from his general or particular criminal conduct; b take account of property obtained before that date; c take account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date. 9 In section 10— a the first and second assumptions do not apply with regard to property first held by the defendant on or after the date of the original decision that the defendant had not benefited from his general or particular criminal conduct; b the third assumption does not apply with regard to expenditure incurred by him on or after that date; c the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date. 10 The recoverable amount for the purposes of section 6 is such amount as— a the court believes is just, but b does not exceed the amount found under section 7. 11 In arriving at the just amount the court must have regard in particular to— a the amount found under section 7; b any fine imposed on the defendant in respect of the offence (or any of the offences) concerned; c any order which falls within section 13(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 9; d any order which has been made against him in respect of the offence (or any of the offences) concerned under section 130 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 2 of Part 7 of the Sentencing Code (compensation orders) ; da any order which has been made against the defendant in respect of the offence (or any of the offences) concerned under section 161A of the Criminal Justice Act 2003 or section 42 of that Code (orders requiring payment of surcharge); e any order which has been made against the defendant in respect of the offence (or any of the offences) concerned under section 4 of the Prevention of Social Housing Fraud Act 2013 (unlawful profit orders) . 12 If an order for the payment of compensation under section 130 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 2 of Part 7 of the Sentencing Code , a surcharge under section 161A of the Criminal Justice Act 2003 or section 42 of the Sentencing Code or an unlawful profit order under section 4 of the Prevention of Social Housing Fraud Act 2013 has been made against the defendant in respect of the offence or offences concerned, section 13(5) and (6) above do not apply in relation to it . 13 The date of conviction is the date found by applying section 19(10). Order made: reconsideration of benefit 21 1 This section applies if— a a court has made a confiscation order, b there is evidence which was not available to the prosecutor ... at the relevant time, c the prosecutor ... believes that if the court were to find the amount of the defendant’s benefit in pursuance of this section it would exceed the relevant amount, d before the end of the period of six years starting with the date of conviction the prosecutor ... applies to the Crown Court to consider the evidence, and e after considering the evidence the court believes it is appropriate for it to proceed under this section. 2 The court must make a new calculation of the defendant’s benefit from the conduct concerned, and when it does so subsections (3) to (6) below apply. 3 If a court has already sentenced the defendant for the offence (or any of the offences) concerned section 6 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned. 4 Section 8(2) does not apply, and the rules applying instead are that the court must— a take account of conduct occurring up to the time it decided the defendant’s benefit for the purposes of the confiscation order; b take account of property obtained up to that time; c take account of property obtained after that time if it was obtained as a result of or in connection with conduct occurring before that time. 5 In applying section 8(5) the confiscation order must be ignored. 6 In section 10— a the first and second assumptions do not apply with regard to property first held by the defendant after the time the court decided his benefit for the purposes of the confiscation order; b the third assumption does not apply with regard to expenditure incurred by him after that time; c the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him after that time. 7 If the amount found under the new calculation of the defendant’s benefit exceeds the relevant amount the court— a must make a new calculation of the recoverable amount for the purposes of section 6, and b if it exceeds the amount required to be paid under the confiscation order, may vary the order by substituting for the amount required to be paid such amount as it believes is just. 8 In applying subsection (7)(a) the court must— a take the new calculation of the defendant’s benefit; b apply section 9 as if references to the time the confiscation order is made were to the time of the new calculation of the recoverable amount and as if references to the date of the confiscation order were to the date of that new calculation. 9 In applying subsection (7)(b) the court must have regard in particular to— a any fine imposed on the defendant for the offence (or any of the offences) concerned; b any order which falls within section 13(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 9; c any order which has been made against him in respect of the offence (or any of the offences) concerned under section 130 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 2 of Part 7 of the Sentencing Code (compensation orders) ; ca any order which has been made against the defendant in respect of the offence (or any of the offences) concerned under section 161A of the Criminal Justice Act 2003 or section 42 of the Sentencing Code (orders requiring payment of surcharge); d any order which has been made against the defendant in respect of the offence (or any of the offences) concerned under section 4 of the Prevention of Social Housing Fraud Act 2013 (unlawful profit orders) . 10 But in applying subsection (7)(b) the court must not have regard to an order falling within subsection (9)(c) , (ca) or (d) if a court has made a direction under section 13(6). 11 In deciding under this section whether one amount exceeds another the court must take account of any change in the value of money. 12 The relevant time is— a when the court calculated the defendant’s benefit for the purposes of the confiscation order, if this section has not applied previously; b when the court last calculated the defendant’s benefit in pursuance of this section, if this section has applied previously. 13 The relevant amount is— a the amount found as the defendant’s benefit for the purposes of the confiscation order, if this section has not applied previously; b the amount last found as the defendant’s benefit in pursuance of this section, if this section has applied previously. 14 The date of conviction is the date found by applying section 19(10). Order made: reconsideration of available amount 22 1 This section applies if— a a court has made a confiscation order, b the amount required to be paid was the amount found under section 7(2), and c an applicant falling within subsection (2) applies to the Crown Court to make a new calculation of the available amount. 2 These applicants fall within this subsection— a the prosecutor; b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c a receiver appointed under section 50 .... 3 In a case where this section applies the court must make the new calculation, and in doing so it must apply section 9 as if references to the time the confiscation order is made were to the time of the new calculation and as if references to the date of the confiscation order were to the date of the new calculation. 4 If the amount found under the new calculation exceeds the relevant amount the court may vary the order by substituting for the amount required to be paid such amount as— a it believes is just, but b does not exceed the amount found as the defendant’s benefit from the conduct concerned. 5 In deciding what is just the court must have regard in particular to— a any fine imposed on the defendant for the offence (or any of the offences) concerned; b any order which falls within section 13(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 9; c any order which has been made against him in respect of the offence (or any of the offences) concerned under section 130 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 2 of Part 7 of the Sentencing Code (compensation orders). d any order which has been made against the defendant in respect of the offence (or any of the offences) concerned under section 161A of the Criminal Justice Act 2003 or section 42 of the Sentencing Code (orders requiring payment of surcharge). 6 But in deciding what is just the court must not have regard to an order falling within subsection (5)(c) or (d). if a court has made a direction under section 13(6). 7 In deciding under this section whether one amount exceeds another the court must take account of any change in the value of money. 8 The relevant amount is— a the amount found as the available amount for the purposes of the confiscation order, if this section has not applied previously; b the amount last found as the available amount in pursuance of this section, if this section has applied previously. 9 The amount found as the defendant’s benefit from the conduct concerned is— a the amount so found when the confiscation order was made, or b if one or more new calculations of the defendant’s benefit have been made under section 21 the amount found on the occasion of the last such calculation. Inadequacy of available amount: variation of order 23 1 This section applies if— a a court has made a confiscation order, and b the defendant or the prosecutor , or a receiver appointed under section 50 ..., applies to the Crown Court to vary the order under this section. 2 In such a case the court must calculate the available amount, and in doing so it must apply section 9 as if references to the time the confiscation order is made were to the time of the calculation and as if references to the date of the confiscation order were to the date of the calculation. 3 If the court finds that the available amount (as so calculated) is inadequate for the payment of any amount remaining to be paid under the confiscation order it may vary the order by substituting for the amount required to be paid such smaller amount as the court believes is just. 4 If a person has been made bankrupt or his estate has been sequestrated, or if an order for the winding up of a company has been made, the court must take into account the extent to which realisable property held by that person or that company may be distributed among creditors. 5 The court may disregard any inadequacy which it believes is attributable (wholly or partly) to anything done by the defendant for the purpose of preserving property held by the recipient of a tainted gift from any risk of realisation under this Part. 6 In subsection (4) “ company ” means any company which may be wound up under the Insolvency Act 1986 (c. 45) or the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)). Inadequacy of available amount: discharge of order 24 1 This section applies if— a a court has made a confiscation order, b the designated officer for a magistrates' court applies to the Crown Court for the discharge of the order, and c the amount remaining to be paid under the order is less than £1,000. 2 In such a case the court must calculate the available amount, and in doing so it must apply section 9 as if references to the time the confiscation order is made were to the time of the calculation and as if references to the date of the confiscation order were to the date of the calculation. 3 If the court— a finds that the available amount (as so calculated) is inadequate to meet the amount remaining to be paid, and b is satisfied that the inadequacy is due wholly to a specified reason or a combination of specified reasons, it may discharge the confiscation order. 4 The specified reasons are— a in a case where any of the realisable property consists of money in a currency other than sterling, that fluctuations in currency exchange rates have occurred; b any reason specified by the Secretary of State by order. 5 The Secretary of State may by order vary the amount for the time being specified in subsection (1)(c). 6 The discharge of a confiscation order under this section does not prevent the making of an application in respect of the order under section 21(1)(d) or 22(1)(c). 7 Where on such an application the court determines that the order should be varied under section 21(7) or (as the case may be) 22(4), the court may provide that its discharge under this section is revoked. Small amount outstanding: discharge of order 25 1 This section applies if— a a court has made a confiscation order, b the designated officer for a magistrates' court applies to the Crown Court for the discharge of the order, and c the amount remaining to be paid under the order is £50 or less. 2 In such a case the court may discharge the order. 3 The Secretary of State may by order vary the amount for the time being specified in subsection (1)(c). 4 The discharge of a confiscation order under this section does not prevent the making of an application in respect of the order under section 21(1)(d) or 22(1)(c). 5 Where on such an application the court determines that the order should be varied under section 21(7) or (as the case may be) 22(4), the court may provide that its discharge under this section is revoked. Recovery from estate of deceased defendant impractical: discharge of order 25A 1 This section applies if— a a court has made a confiscation order, b the defendant dies while the order is not satisfied, and c the designated officer for a magistrates' court applies to the Crown Court for the discharge of the order. 2 The court may discharge the order if it appears to the court that— a it is not possible to recover anything from the estate of the deceased for the purpose of satisfying the order to any extent, or b it would not be reasonable to make any attempt, or further attempt, to recover anything from the estate of the deceased for that purpose. Information 26 1 This section applies if— a the court proceeds under section 6 in pursuance of section 19 or 20, or b the prosecutor ... applies under section 21. 2 In such a case— a the prosecutor ... must give the court a statement of information within the period the court orders; b section 16 applies accordingly (with appropriate modifications where the prosecutor ... applies under section 21); c section 17 applies accordingly; d section 18 applies as it applies in the circumstances mentioned in section 18(1). Defendant absconds Defendant convicted or committed 27 1 This section applies if the following two conditions are satisfied. 2 The first condition is that a defendant falls within any of the following paragraphs— a he absconds and, either before or after doing so, he is convicted of an offence or offences in proceedings before the Crown Court; b he absconds after being committed to the Crown Court for sentence in respect of an offence or offences under any provision of sections 14 to 20 of the Sentencing Code ; c he absconds after being committed to the Crown Court in respect of an offence or offences under section 70 below (committal with a view to a confiscation order being considered). 3 The second condition is that— a the prosecutor ... applies to the Crown Court to proceed under this section, and b the court believes it is appropriate for it to do so. 4 If this section applies the court must proceed under section 6 in the same way as it must proceed if the two conditions there mentioned are satisfied; but this is subject to subsection (5). 5 If the court proceeds under section 6 as applied by this section, this Part has effect with these modifications— a any person the court believes is likely to be affected by an order under section 6 is entitled to appear before the court and make representations; b the court must not make an order under section 6 unless the prosecutor ... has taken reasonable steps to contact the defendant; c section 6(9) applies as if the reference to subsection (2) were to subsection (2) of this section; d sections 10, 16(4), 17 and 18 must be ignored; e sections 19, 20 and 21 must be ignored while the defendant is still an absconder. 6 Once the defendant ceases to be an absconder— a section 19 has effect as if subsection (1) read— 1 This section applies if— a at a time when the first condition in section 27 was satisfied the court did not proceed under section 6, b before the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to proceed under section 6, and c the court believes it is appropriate for it to do so. ; b section 20 has effect as if subsection (4) read— 4 The second condition is that— a before the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to reconsider whether the defendant has benefited from his general or particular criminal conduct (as the case may be), and b the court believes it is appropriate for it to do so. ; c section 21 has effect as if subsection (1) read— 1 This section applies if— a a court has made a confiscation order, b the prosecutor believes that if the court were to find the amount of the defendant's benefit in pursuance of this section it would exceed the relevant amount, c before the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to proceed under this section, and d the court believes it is appropriate for it to do so. ; d the modifications set out in subsection (5)(a) to (d) of this section do not apply to proceedings that take place by virtue of section 19, 20 or 21 (as applied by this subsection). Defendant neither convicted nor acquitted 28 1 This section applies if the following two conditions are satisfied. 2 The first condition is that— a proceedings for an offence or offences are started against a defendant but are not concluded, b he absconds, and c the period of three months (starting with the day the court believes he absconded) has ended. 3 The second condition is that— a the prosecutor ... applies to the Crown Court to proceed under this section, and b the court believes it is appropriate for it to do so. 4 If this section applies the court must proceed under section 6 in the same way as it must proceed if the two conditions there mentioned are satisfied; but this is subject to subsection (5). 5 If the court proceeds under section 6 as applied by this section, this Part has effect with these modifications— a any person the court believes is likely to be affected by an order under section 6 is entitled to appear before the court and make representations; b the court must not make an order under section 6 unless the prosecutor ... has taken reasonable steps to contact the defendant; c section 6(9) applies as if the reference to subsection (2) were to subsection (2) of this section; d sections 10, 16(4) and 17 to 20 must be ignored; e section 21 must be ignored while the defendant is still an absconder. 6 Once the defendant has ceased to be an absconder— a section 21 has effect as if subsection (1) read— 1 This section applies if— a a court has made a confiscation order, b the prosecutor believes that if the court were to find the amount of the defendant's benefit in pursuance of this section it would exceed the relevant amount, c before the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to proceed under this section, and d the court believes it is appropriate for it to do so. ; b the modifications set out in subsection (5)(a) to (d) of this section do not apply to proceedings that take place by virtue of section 21 (as applied by this subsection). 7 If— a the court makes an order under section 6 as applied by this section, and b the defendant is later convicted in proceedings before the Crown Court of the offence (or any of the offences) concerned, section 6 does not apply so far as that conviction is concerned. Variation of order 29 1 This section applies if— a the court makes a confiscation order under section 6 as applied by section 28, b the defendant ceases to be an absconder, c he is convicted of an offence (or any of the offences) mentioned in section 28(2)(a), d he believes that the amount required to be paid was too large (taking the circumstances prevailing when the amount was found for the purposes of the order), and e before the end of the relevant period he applies to the Crown Court to consider the evidence on which his belief is based. 2 If (after considering the evidence) the court concludes that the defendant’s belief is well founded— a it must find the amount which should have been the amount required to be paid (taking the circumstances prevailing when the amount was found for the purposes of the order), and b it may vary the order by substituting for the amount required to be paid such amount as it believes is just. 3 The relevant period is the period of 28 days starting with— a the date on which the defendant was convicted of the offence mentioned in section 28(2)(a), or b if there are two or more offences and the convictions were on different dates, the date of the latest. 4 But in a case where section 28(2)(a) applies to more than one offence the court must not make an order under this section unless it is satisfied that there is no possibility of any further proceedings being taken or continued in relation to any such offence in respect of which the defendant has not been convicted. Discharge of order 30 1 Subsection (2) applies if— a the court makes a confiscation order under section 6 as applied by section 28, b the defendant is later tried for the offence or offences concerned and acquitted on all counts, and c he applies to the Crown Court to discharge the order. 2 In such a case the court must discharge the order. 3 Subsection (4) applies if— a the court makes a confiscation order under section 6 as applied by section 28, b the defendant ceases to be an absconder, c subsection (1)(b) does not apply, and d he applies to the Crown Court to discharge the order. 4 In such a case the court may discharge the order if it finds that— a there has been undue delay in continuing the proceedings mentioned in section 28(2), or b the prosecutor does not intend to proceed with the prosecution. 5 If the court discharges a confiscation order under this section it may make such a consequential or incidental order as it believes is appropriate. Appeals Appeal by prosecutor etc ... 31 1 If the Crown Court makes a confiscation order the prosecutor ... may appeal to the Court of Appeal in respect of the order. 2 If the Crown Court decides not to make a confiscation order the prosecutor ... may appeal to the Court of Appeal against the decision. 3 Subsections (1) and (2) do not apply to an order or decision made by virtue of section 10A, 19, 20, 27 or 28. 4 An appeal lies to the Court of Appeal against a determination, under section 10A, of the extent of the defendant's interest in property. 5 An appeal under subsection (4) lies at the instance of— a the prosecutor; b a person who the Court of Appeal thinks is or may be a person holding an interest in the property, if subsection (6) or (7) applies. 6 This subsection applies if the person was not given a reasonable opportunity to make representations when the determination was made. 7 This subsection applies if it appears to the Court of Appeal to be arguable that giving effect to the determination would result in a serious risk of injustice to the person. 8 An appeal does not lie under subsection (4) where— a the Court of Appeal believes that an application under section 50 is to be made by the prosecutor for the appointment of a receiver, b such an application has been made but has not yet been determined, or c a receiver has been appointed under section 50. Court’s powers on appeal 32 1 On an appeal under section 31(1) the Court of Appeal may confirm, quash or vary the confiscation order. 2 On an appeal under section 31(2) the Court of Appeal may confirm the decision, or if it believes the decision was wrong it may— a itself proceed under section 6 (ignoring subsections (1) to (3)), or b direct the Crown Court to proceed afresh under section 6. 2A On an appeal under section 31(4) the Court of Appeal may— a confirm the determination, or b make such order as it believes is appropriate. 3 In proceeding afresh in pursuance of this section the Crown Court must comply with any directions the Court of Appeal may make. 4 If a court makes or varies a confiscation order under this section or in pursuance of a direction under this section it must— a have regard to any fine imposed on the defendant in respect of the offence (or any of the offences) concerned; b have regard to any order which falls within section 13(3) and has been made against him in respect of the offence (or any of the offences) concerned, unless the order has already been taken into account by a court in deciding what is the free property held by the defendant for the purposes of section 9. 5 If the Court of Appeal proceeds under section 6 or the Crown Court proceeds afresh under that section in pursuance of a direction under this section subsections (6) to (10) apply. 6 If a court has already sentenced the defendant for the offence (or any of the offences) concerned, section 6 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned. 7 If an order has been made against the defendant in respect of the offence (or any of the offences) concerned under section 130 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 2 of Part 7 of the Sentencing Code (compensation orders) , section 161A of the Criminal Justice Act 2003 or section 42 of the Sentencing Code (orders requiring payment of surcharge) or section 4 of the Prevention of Social Housing Fraud Act 2013 (unlawful profit orders) — a the court must have regard to it, and b section 13(5) and (6) above do not apply in relation to it . 8 Section 8(2) does not apply, and the rules applying instead are that the court must— a take account of conduct occurring before the relevant date; b take account of property obtained before that date; c take account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date. 9 In section 10— a the first and second assumptions do not apply with regard to property first held by the defendant on or after the relevant date; b the third assumption does not apply with regard to expenditure incurred by him on or after that date; c the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date. 10 Section 26 applies as it applies in the circumstances mentioned in subsection (1) of that section. 11 The relevant date is the date on which the Crown Court decided not to make a confiscation order. Appeal to Supreme Court 33 1 An appeal lies to the Supreme Court from a decision of the Court of Appeal on an appeal under section 31. 2 An appeal under this section lies at the instance of— a the defendant or the prosecutor (except where paragraph (b) applies); b if the proceedings in the Court of Appeal were proceedings on an appeal under section 31(4), any person who was a party to those proceedings. 3 On an appeal from a decision of the Court of Appeal to confirm, vary or make a confiscation order the Supreme Court may confirm, quash or vary the order. 3A On an appeal under this section from a decision under section 32(2A) the Supreme Court may— a confirm the decision of the Court of Appeal, or b make such order as it believes is appropriate. 4 On an appeal from a decision of the Court of Appeal to confirm the decision of the Crown Court not to make a confiscation order or from a decision of the Court of Appeal to quash a confiscation order the Supreme Court may— a confirm the decision, or b direct the Crown Court to proceed afresh under section 6 if it believes the decision was wrong. 5 In proceeding afresh in pursuance of this section the Crown Court must comply with any directions the Supreme Court may make. 6 If a court varies a confiscation order under this section or makes a confiscation order in pursuance of a direction under this section it must— a have regard to any fine imposed on the defendant in respect of the offence (or any of the offences) concerned; b have regard to any order which falls within section 13(3) and has been made against him in respect of the offence (or any of the offences) concerned, unless the order has already been taken into account by a court in deciding what is the free property held by the defendant for the purposes of section 9. 7 If the Crown Court proceeds afresh under section 6 in pursuance of a direction under this section subsections (8) to (12) apply. 8 If a court has already sentenced the defendant for the offence (or any of the offences) concerned, section 6 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned. 9 If an order has been made against the defendant in respect of the offence (or any of the offences) concerned under section 130 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 2 of Part 7 of the Sentencing Code (compensation orders) , section 161A of the Criminal Justice Act 2003 or section 42 of the Sentencing Code (orders requiring payment of surcharge) or section 4 of the Prevention of Social Housing Fraud Act 2013 (unlawful profit orders) — a the Crown Court must have regard to it, and b section 13(5) and (6) above do not apply in relation to it . 10 Section 8(2) does not apply, and the rules applying instead are that the Crown Court must— a take account of conduct occurring before the relevant date; b take account of property obtained before that date; c take account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date. 11 In section 10— a the first and second assumptions do not apply with regard to property first held by the defendant on or after the relevant date; b the third assumption does not apply with regard to expenditure incurred by him on or after that date; c the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date. 12 Section 26 applies as it applies in the circumstances mentioned in subsection (1) of that section. 13 The relevant date is— a in a case where the Crown Court made a confiscation order which was quashed by the Court of Appeal, the date on which the Crown Court made the order; b in any other case, the date on which the Crown Court decided not to make a confiscation order. Enforcement authority Enforcement authority 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enforcement as fines etc Enforcement as fines 35 1 This section applies if a court— a makes a confiscation order, and b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Sections 129(1) to (3) and (5) and 132(1) to (4) of the Sentencing Code (functions of court as to fines and enforcing fines) apply as if the amount ordered to be paid were a fine imposed on the defendant by the court making the confiscation order. 2A Where a court is fixing a term of imprisonment or detention under section 129(3) of the Sentencing Code (as applied by subsection (2) above) in respect of an amount ordered to be paid under a confiscation order, the maximum terms are those specified in the second column of the Table for amounts described in the corresponding entry in the first column. TABLE Amount Maximum term £10,000 or less 6 months More than £10,000 but no more than £500,000 5 years More than £500,000 but no more than £1 million 7 years More than £1 million 14 years 2B In the application of subsection (2) of section 129 of the Sentencing Code by virtue of subsection (2) above, the reference to subsections (3) to (5) of that section is to be read as a reference to— a subsections (3) and (5) of that section, and b subsection (2A) above. 2C The Secretary of State may by order— a amend subsection (2A) so as to provide for minimum terms of imprisonment or detention under section 129(3) of the Sentencing Code (as applied by subsection (2) above) in respect of amounts ordered to be paid under a confiscation order; b amend the Table in subsection (2A) so as to remove, alter or replace any entry (including an entry inserted by virtue of the power in paragraph (a) of this subsection) or to add any entry. 3 In the application of Part 3 of the Magistrates’ Courts Act 1980 (c. 43) to an amount payable under a confiscation order— a ignore section 75 of that Act (power to dispense with immediate payment); b such an amount is not a sum adjudged to be paid by a conviction for the purposes of section 81 (enforcement of fines imposed on young offenders) or a fine for the purposes of section 85 (remission of fines) of that Act; c in section 87 of that Act ignore subsection (3) (inquiry into means). Director appointed as enforcement authority 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Director’s application for enforcement 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provisions about imprisonment or detention 38 1 Subsection (2) applies if— a a warrant committing the defendant to prison or detention is issued for a default in payment of an amount ordered to be paid under a confiscation order in respect of an offence or offences, and b at the time the warrant is issued the defendant is liable to serve a term of custody in respect of the offence (or any of the offences). 2 In such a case the term of imprisonment or of detention under section 108 of the Powers of Criminal Courts (Sentencing) Act 2000 (detention of persons aged 18 to 20 for default) to be served in default of payment of the amount does not begin to run until after the term mentioned in subsection (1)(b) above. 3 The reference in subsection (1)(b) to the term of custody the defendant is liable to serve in respect of the offence (or any of the offences) is a reference to the term of imprisonment, or detention in a young offender institution, which he is liable to serve in respect of the offence (or any of the offences). 4 For the purposes of subsection (3) consecutive terms and terms which are wholly or partly concurrent must be treated as a single term and the following must be ignored— a any sentence suspended under section 264 or 277 of the Sentencing Code which has not taken effect at the time the warrant is issued; b in the case of a sentence of imprisonment passed with an order under section 47(1) of the Criminal Law Act 1977 (c. 45) (sentences of imprisonment partly served and partly suspended) any part of the sentence which the defendant has not at that time been required to serve in prison; c any term of imprisonment or detention fixed under section 129(3) of the Sentencing Code (term to be served in default of payment of fine etc) for which a warrant committing the defendant to prison or detention has not been issued at that time. 5 If the defendant serves a term of imprisonment or detention in default of paying any amount due under a confiscation order, his serving that term does not prevent the confiscation order from continuing to have effect so far as any other method of enforcement is concerned. Reconsideration etc: variation of prison term 39 1 Subsection (2) applies if— a a court varies a confiscation order under section 21, 22, 23, 29, 32 or 33, b the effect of the variation is to vary the maximum period applicable in relation to the order under section 35(2A) , and c the result is that that maximum period is less than the term of imprisonment or detention fixed in respect of the order under section 129(3) of the Sentencing Code . 2 In such a case the court must fix a reduced term of imprisonment or detention in respect of the confiscation order under section 129(3) of the Sentencing Code in place of the term previously fixed. 3 Subsection (4) applies if paragraphs (a) and (b) of subsection (1) apply but paragraph (c) does not. 4 In such a case the court may amend the term of imprisonment or detention fixed in respect of the confiscation order under section 129(3) of the Sentencing Code . 5 If the effect of section 12 is to increase the maximum period applicable in relation to a confiscation order under section 35(2A) , on the application of the prosecutor the Crown Court may amend the term of imprisonment or detention fixed in respect of the order under section 129(3) of that Code . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restraint orders Conditions for exercise of powers 40 1 The Crown Court may exercise the powers conferred by section 41 if any of the following conditions is satisfied. 2 The first condition is that— a a criminal investigation has been started in England and Wales with regard to an offence, and b there are reasonable grounds to suspect that the alleged offender has benefited from his criminal conduct. 3 The second condition is that— a proceedings for an offence have been started in England and Wales and not concluded, and b there is reasonable cause to believe that the defendant has benefited from his criminal conduct. 4 The third condition is that— a an application by the prosecutor ... has been made under section 19, 20, 27 or 28 and not concluded, or the court believes that such an application is to be made, and b there is reasonable cause to believe that the defendant has benefited from his criminal conduct. 5 The fourth condition is that— a an application by the prosecutor ... has been made under section 21 and not concluded, or the court believes that such an application is to be made, and b there is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the defendant’s benefit exceeds the relevant amount (as defined in that section). 6 The fifth condition is that— a an application by the prosecutor ... has been made under section 22 and not concluded, or the court believes that such an application is to be made, and b there is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the available amount exceeds the relevant amount (as defined in that section). 7 The second condition is not satisfied if the court believes that— a there has been undue delay in continuing the proceedings, or b the prosecutor does not intend to proceed. 8 If an application mentioned in the third, fourth or fifth condition has been made the condition is not satisfied if the court believes that— a there has been undue delay in continuing the application, or b the prosecutor ... does not intend to proceed. 9 If the first condition is satisfied— a references in this Part to the defendant are to the alleged offender; b references in this Part to the prosecutor are to the person the court believes is to have conduct of any proceedings for the offence; c section 77(9) has effect as if proceedings for the offence had been started against the defendant when the investigation was started. Restraint orders 41 1 If any condition set out in section 40 is satisfied the Crown Court may make an order (a restraint order) prohibiting any specified person from dealing with any realisable property held by him. 2 A restraint order may provide that it applies— a to all realisable property held by the specified person whether or not the property is described in the order; b to realisable property transferred to the specified person after the order is made. 2A A restraint order must be made subject to an exception enabling relevant legal aid payments to be made (a legal aid exception). 2B A relevant legal aid payment is a payment that the specified person is obliged to make— a by regulations under section 23 or 24 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012, and b in connection with services provided in relation to an offence which falls within subsection (5), whether the obligation to make the payment arises before or after the restraint order is made. 3 A restraint order may be made subject to other exceptions, and an exception may in particular— a make provision for reasonable living expenses and reasonable legal expenses; b make provision for the purpose of enabling any person to carry on any trade, business, profession or occupation; c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 But where an exception to a restraint order is made under subsection (3), it must not make provision for any legal expenses which— a relate to an offence which falls within subsection (5), and b are incurred by the defendant or by a recipient of a tainted gift. 5 These offences fall within this subsection— a the offence mentioned in section 40(2) or (3), if the first or second condition (as the case may be) is satisfied; b the offence (or any of the offences) concerned, if the third, fourth or fifth condition is satisfied. 5A A legal aid exception— a must be made subject to prescribed restrictions (if any) on— i the circumstances in which payments may be made in reliance on the exception, or ii the amount of the payments that may be made in reliance on the exception, b must be made subject to other prescribed conditions (if any), and c may be made subject to other conditions. 5B Any other exception to a restraint order may be made subject to conditions. 6 Subsection (7) applies if— a a court makes a restraint order, and b the applicant for the order applies to the court to proceed under subsection (7) (whether as part of the application for the restraint order or at any time afterwards). 7 The court may make such order as it believes is appropriate for the purpose of ensuring that the restraint order is effective. 7A Subsections (7B) and (7C) apply where the Crown Court makes a restraint order (by virtue of the first condition in section 40) as a result of a criminal investigation having been started in England and Wales with regard to an offence. 7B The court— a must include in the order a requirement for the applicant for the order to report to the court on the progress of the investigation at such times and in such manner as the order may specify (a “reporting requirement”), and b must discharge the order if proceedings for the offence are not started within a reasonable time (and this duty applies whether or not an application to discharge the order is made under section 42(3)). 7C The duty under subsection (7B)(a) does not apply if the court decides that, in the circumstances of the case, a reporting requirement should not be imposed, but the court— a must give reasons for its decision, and b may at any time vary the order so as to include a reporting requirement (and this power applies whether or not an application to vary the order is made under section 42(3)). 7D In considering whether to make an order under subsection (7), the court must, in particular, consider whether any restriction or prohibition on the defendant's travel outside the United Kingdom ought to be imposed for the purpose mentioned in that subsection. 8 A restraint order does not affect property for the time being subject to a charge under any of these provisions— a section 9 of the Drug Trafficking Offences Act 1986 (c. 32); b section 78 of the Criminal Justice Act 1988 (c. 33); c Article 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17)); d section 27 of the Drug Trafficking Act 1994 (c. 37); e Article 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)). 9 Dealing with property includes removing it from England and Wales. 10 In this section “ prescribed ” means prescribed by regulations made by the Secretary of State. Restraint orders: power to retain seized property etc. 41A 1 A restraint order may include provision authorising the detention of any property to which it applies if the property— a is seized by an appropriate officer under a relevant seizure power, or b is produced to an appropriate officer in compliance with a production order under section 345. 2 Provision under subsection (1) may, in particular— a relate to specified property, to property of a specified description or to all property to which the restraint order applies; b relate to property that has already been seized or produced or to property that may be seized or produced in future. 3 “ Appropriate officer ” means— a an accredited financial investigator; b a constable; c an officer of Revenue and Customs; ca an immigration officer; d a National Crime Agency officer, e a member of staff of the relevant director (within the meaning of section 352(5A)). 4 “ Relevant seizure power ” means a power to seize property which is conferred by or by virtue of— a section 47C, b section 352, or c Part 2 or 3 of the Police and Criminal Evidence Act 1984 (including as applied by order under section 114(2) of that Act). 5 The Secretary of State may by order amend the definition of “relevant seizure power”. Application, discharge and variation 42 1 A restraint order— a may be made only on an application by an applicant falling within subsection (2); b may be made on an ex parte application to a judge in chambers. 2 These applicants fall within this subsection— a the prosecutor; b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c an accredited financial investigator. 3 An application to discharge or vary a restraint order or an order under section 41(7) may be made to the Crown Court by— a the person who applied for the order; b any person affected by the order. 4 Subsections (5) to (8) apply to an application under subsection (3). 5 The court— a may discharge the order; b may vary the order. 6 If the condition in section 40 which was satisfied was that proceedings were started or an application was made, the court must discharge the order on the conclusion of the proceedings or of the application (as the case may be). 6A The duty in subsection (6) to discharge a restraint order on the conclusion of proceedings does not apply where— a the proceedings are concluded by reason of a defendant's conviction for an offence being quashed, b the order is in force at the time when the conviction is quashed, and c the Court of Appeal has ordered the defendant to be retried for the offence or the prosecutor has applied for such an order to be made. 6B But the court must discharge the restraint order— a if the Court of Appeal declines to make an order for the defendant to be retried, b if the Court of Appeal orders the defendant to be retried but proceedings for the retrial are not started within a reasonable time, or c otherwise, on the conclusion of proceedings for the retrial of the defendant. 7 If the condition in section 40 which was satisfied was that an investigation was started— a the court must discharge the order if within a reasonable time proceedings for the offence are not started; b otherwise, the court must discharge the order on the conclusion of the proceedings. 8 If the condition in section 40 which was satisfied was that an application was to be made— a the court must discharge the order if within a reasonable time the application is not made; b otherwise, the court must discharge the order on the conclusion of the application. Appeal to Court of Appeal 43 1 If on an application for a restraint order the court decides not to make one, the person who applied for the order may appeal to the Court of Appeal against the decision. 2 If an application is made under section 42(3) in relation to a restraint order or an order under section 41(7) the following persons may appeal to the Court of Appeal in respect of the Crown Court’s decision on the application— a the person who applied for the order; b any person affected by the order. 3 On an appeal under subsection (1) or (2) the Court of Appeal may— a confirm the decision, or b make such order as it believes is appropriate. Appeal to Supreme Court 44 1 An appeal lies to the Supreme Court from a decision of the Court of Appeal on an appeal under section 43. 2 An appeal under this section lies at the instance of any person who was a party to the proceedings before the Court of Appeal. 3 On an appeal under this section the Supreme Court may— a confirm the decision of the Court of Appeal, or b make such order as it believes is appropriate. Detention of property pending appeal 44A 1 This section applies where— a a restraint order includes provision under section 41A authorising the detention of property, and b the restraint order is discharged under section 42(5) or 43(3)(b). 2 This section also applies where— a a restraint order includes provision under section 41A authorising the detention of property, and b the restraint order is varied under section 42(5) or 43(3)(b) so as to omit any such provision. 3 The property may be detained until there is no further possibility of an appeal against— a the decision to discharge or vary the restraint order, or b any decision made on an appeal against that decision. Seizure 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Hearsay evidence 46 1 Evidence must not be excluded in restraint proceedings on the ground that it is hearsay (of whatever degree). 2 Sections 2 to 4 of the Civil Evidence Act 1995 (c. 38) apply in relation to restraint proceedings as those sections apply in relation to civil proceedings. 3 Restraint proceedings are proceedings— a for a restraint order; b for the discharge or variation of a restraint order; c on an appeal under section 43 or 44. 4 Hearsay is a statement which is made otherwise than by a person while giving oral evidence in the proceedings and which is tendered as evidence of the matters stated. 5 Nothing in this section affects the admissibility of evidence which is admissible apart from this section. Supplementary 47 1 The registration Acts— a apply in relation to restraint orders as they apply in relation to orders which affect land and are made by the court for the purpose of enforcing judgments or recognisances; b apply in relation to applications for restraint orders as they apply in relation to other pending land actions. 2 The registration Acts are— a the Land Registration Act 1925 (c. 21); b the Land Charges Act 1972 (c. 61); c the Land Registration Act 2002 (c. 9). 3 But no notice may be entered in the register of title under the Land Registration Act 2002 in respect of a restraint order. 4 The person applying for a restraint order must be treated for the purposes of section 57 of the Land Registration Act 1925 (inhibitions) as a person interested in relation to any registered land to which— a the application relates, or b a restraint order made in pursuance of the application relates. Search and seizure powers Sections 47B to 47S: meaning of “appropriate officer” 47A 1 In sections 47B to 47S “ appropriate officer ” means— a an officer of Revenue and Customs, aa an immigration officer; b a constable, ... ba an SFO officer, or c an accredited financial investigator. 2 In subsection (1)(c) the reference to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that provision by the Secretary of State or the Welsh Ministers under section 453. Conditions for exercise of powers 47B 1 An appropriate officer may exercise the power conferred by section 47C if satisfied that any of the following conditions is met. 2 The first condition is that— a a criminal investigation has been started in England and Wales with regard to an indictable offence, b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c proceedings for the offence have not yet been started against the person in England and Wales, d there are reasonable grounds to suspect that the person has benefited from conduct constituting the offence, and e a restraint order is not in force in respect of any realisable property. 3 The second condition is that— a a criminal investigation has been started in England and Wales with regard to an indictable offence, b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c proceedings for the offence have not yet been started against the person in England and Wales, and d a restraint order is in force in respect of any realisable property. 4 The third condition is that— a proceedings for an indictable offence have been started in England and Wales and have not been concluded, b there is reasonable cause to believe that the defendant has benefited from conduct constituting the offence, and c a restraint order is not in force in respect of any realisable property. 5 The fourth condition is that— a proceedings for an indictable offence have been started in England and Wales and have not been concluded, and b a restraint order is in force in respect of any realisable property. 6 The fifth condition is that— a an application by the prosecutor has been made under section 19, 20, 27 or 28 and not concluded, or the officer believes that such an application is to be made, and b there is reasonable cause to believe that the defendant has benefited from criminal conduct. 7 The sixth condition is that— a an application by the prosecutor has been made under section 21 and not concluded, or the officer believes that such an application is to be made, and b there is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the defendant's benefit exceeds the relevant amount (as defined in that section). 8 The seventh condition is that— a an application by the prosecutor has been made under section 22 and not concluded, or the officer believes that such an application is to be made, and b there is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the available amount exceeds the relevant amount (as defined in that section). 9 The third or fourth condition is not met if the officer believes that— a there has been undue delay in continuing the proceedings, or b the prosecutor does not intend to proceed. 10 If an application mentioned in the fifth, sixth or seventh condition has been made the condition is not met if the officer believes that— a there has been undue delay in continuing the application, or b the prosecutor does not intend to proceed. 11 In relation to the first or second condition references in sections 47C to 47S to the defendant are to the person mentioned in that condition. 12 In relation to the first or second condition section 77(9) has effect as if proceedings for the offence had been started against the defendant when the investigation was started. Power to seize property 47C 1 On being satisfied as mentioned in section 47B(1) an appropriate officer may seize any realisable property if the officer has reasonable grounds for suspecting that— a the property may otherwise be made unavailable for satisfying any confiscation order that has been or may be made against the defendant, or b the value of the property may otherwise be diminished as a result of conduct by the defendant or any other person. 2 But the officer may not under subsection (1) seize— a cash, or b exempt property. 3 “ Cash ” has the same meaning as in section 289. 4 “ Exempt property ” means— a such tools, books, vehicles and other items of equipment as are necessary to the defendant for use personally in the defendant's employment, business or vocation; b such clothing, bedding, furniture, household equipment, provisions or other things as are necessary for satisfying the basic domestic needs of the defendant and the defendant's family. 5 In relation to realisable property which is free property held by the recipient of a tainted gift, references in subsection (4) to the defendant are to be read as references to the recipient of that gift. Section 47B(11) is subject to this subsection. 5A On being satisfied as mentioned in section 47B(1) an appropriate officer may seize any free property if the officer has reasonable grounds for suspecting that it is a cryptoasset-related item. 5B A “cryptoasset-related item” is an item of property that is, or that contains or gives access to information that is, likely to assist in the seizure under subsection (1) of any cryptoasset. 5C The circumstances in which a cryptoasset is “ seized ” for the purposes of subsection (1) include circumstances in which it is transferred into a crypto wallet controlled by the appropriate officer. 5D If an appropriate officer is lawfully on any premises, the officer may, for the purpose of— a determining whether any property is a cryptoasset-related item, or b enabling or facilitating the seizure under subsection (1) of any cryptoasset, require any information which is stored in any electronic form and accessible from the premises to be produced in a form in which it can be taken away and in which it is visible and legible, or from which it can readily be produced in a visible and legible form. 5E But subsection (5D) does not authorise an appropriate officer to require a person to produce information which the person would be entitled to refuse to provide on grounds of legal professional privilege in proceedings in the High Court. 5F Where an appropriate officer has seized a cryptoasset-related item under subsection (5A), they may use any information obtained from it for the purpose of— a identifying or gaining access to a crypto wallet, and b by doing so, enabling or facilitating the seizure under subsection (1) of any cryptoassets. 6 The power conferred by this section— a may be exercised only with the appropriate approval under section 47G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power, and aa where applicable, in accordance with subsection (6A) or (6B). 6A The power conferred by this section is exercisable by an officer of Revenue and Customs only if the officer has reasonable grounds for suspecting that conduct constituting the relevant offence relates to an assigned matter (within the meaning of the Customs and Excise Management Act 1979). 6B The power conferred by this section is exercisable by an immigration officer only if the officer has reasonable grounds for suspecting that conduct constituting the relevant offence— a relates to the entitlement of one or more persons who are not nationals of the United Kingdom to enter, transit across, or be in, the United Kingdom (including conduct which relates to conditions or other controls on any such entitlement), or b is undertaken for the purposes of, or otherwise in relation to, a relevant nationality enactment. 7 “ Relevant offence ” means— a in a case where the officer is satisfied that the first, second, third or fourth condition in section 47B is met, the offence mentioned in that condition, b in a case where the officer is satisfied that any of the other conditions in section 47B is met, the offence (or any of the offences) concerned. 8 Relevant nationality enactment” means any enactment in— a the British Nationality Act 1981, b the Hong Kong Act 1985, c the Hong Kong (War Wives and Widows) Act 1996, d the British Nationality (Hong Kong) Act 1997, e the British Overseas Territories Act 2002, or f an instrument made under any of those Acts. Search power: premises 47D 1 If an appropriate officer is lawfully on any premises the officer may search the premises for the purpose of finding any property which— a the officer has reasonable grounds for suspecting may be found there, and b if found there, the officer intends to seize under section 47C. 2 The power conferred by this section may be exercised only with the appropriate approval under section 47G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power. 3 “ Premises ” has the meaning given by section 23 of the Police and Criminal Evidence Act 1984. Search power: people 47E 1 An appropriate officer may exercise the following powers if the officer has reasonable grounds for suspecting that a person is carrying property that may be seized under section 47C. 2 The officer may, so far as the officer thinks it necessary or expedient for the purpose of seizing the property under that section, require the person— a to permit a search of any article with the person, b to permit a search of the person. 3 An officer exercising a power under subsection (2) may detain the person for so long as is necessary for its exercise. 4 A power conferred by this section may be exercised only with the appropriate approval under section 47G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power. 5 This section does not require a person to submit to an intimate search or strip search (within the meaning of section 164 of the Customs and Excise Management Act 1979). Search power: vehicles 47F 1 The powers specified in subsection (4) are exercisable if— a an appropriate officer has reasonable grounds for suspecting that a vehicle contains property that may be seized under section 47C, and b it appears to the officer that the vehicle is under the control of a person who is in or in the vicinity of the vehicle. 2 The powers are exercisable only if the vehicle is— a in any place to which, at the time of the proposed exercise of the powers, the public or any section of the public has access, on payment or otherwise, as of right or by virtue of express or implied permission, or b in any other place to which at that time people have ready access but which is not a dwelling. 3 But if the vehicle is in a garden or yard or other land occupied with and used for the purposes of a dwelling, the officer may exercise the powers under subsection (4) only if the officer has reasonable grounds for believing— a that the person does not reside in the dwelling, and b that the vehicle is not in the place in question with the express or implied permission of another who resides in the dwelling. 4 The officer may, so far as the officer thinks it necessary or expedient for the purpose of seizing the property under section 47C, require the person to— a permit entry to the vehicle, b permit a search of the vehicle. 5 An officer exercising a power under subsection (4) may detain the vehicle for so long as is necessary for its exercise. 6 A power conferred by this section may be exercised only with the appropriate approval under section 47G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power. “Appropriate approval” 47G 1 This section has effect for the purposes of sections 47C, 47D, 47E and 47F. 2 The appropriate approval, in relation to the exercise of a power by an appropriate officer, means the approval of a justice of the peace or (if that is not practicable in any case) the approval of a senior officer. 3 A senior officer means— a in relation to the exercise of a power by an officer of Revenue and Customs, an officer of Revenue and Customs of a rank designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that of a senior police officer, aa in relation to the exercise of a power by an immigration officer, an immigration officer of a rank designated by the Secretary of State as equivalent to that of a senior police officer, ab in relation to the exercise of a power by a National Crime Agency officer, the Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose, ac in relation to the exercise of a power by an SFO officer, the Director of the Serious Fraud Office, b in relation to the exercise of a power by a constable, a senior police officer, ba in relation to the exercise of a power by an accredited financial investigator who is— i a member of the civilian staff of a police force in England and Wales (including the metropolitan police force), within the meaning of Part 1 of the Police Reform and Social Responsibility Act 2011, or ii a member of staff of the City of London police force, a senior police officer, c in relation to the exercise of a power by an accredited financial investigator who does not fall within any of the preceding paragraphs , an accredited financial investigator who falls within a description specified in an order made for this purpose by the Secretary of State or the Welsh Ministers under section 453. 4 A senior police officer means a police officer of at least the rank of inspector. Exercise of powers without judicial approval 47H 1 An appropriate officer must give a written report to the appointed person in any case where— a the officer seizes property under section 47C without the approval of a justice of the peace, and b any of the property seized is not detained for more than 48 hours. 2 An appropriate officer must also give a written report to the appointed person in any case where— a the officer exercises any of the powers conferred by sections 47D, 47E and 47F without the approval of a justice of the peace, and b no property is seized under section 47C. 3 A report under this section must give particulars of the circumstances which led the officer to believe that— a the powers were exercisable, and b it was not practicable to obtain the approval of a justice of the peace. 4 The appointed person means a person appointed for the purposes of this subsection by the Secretary of State. 5 The appointed person must not be a person employed under or for the purposes of a government department; and the terms and conditions of appointment, including any remuneration or expenses to be paid, are to be determined by the Secretary of State. 6 The period of 48 hours mentioned in subsection (1)(b) is to be calculated in accordance with subsection (7). 7 In calculating a period of 48 hours in accordance with this subsection, no account is to be taken of— a any Saturday or Sunday, b Christmas Day, c Good Friday, or d any day that is a bank holiday under the Banking and Financial Dealings Act 1971 in England and Wales. Report by appointed person on exercise of powers 47I 1 As soon as possible after the end of each financial year, the person appointed under section 47H(4) must prepare a report for that year. 2 “ Financial year ” means— a the period beginning with the day on which section 55 of the Policing and Crime Act 2009 comes into force and ending with the next 31 March (which is the first financial year), and b each subsequent period of twelve months beginning with 1 April. 3 The report must give the appointed person's opinion as to the circumstances and manner in which the powers conferred by sections 47C, 47D, 47E and 47F are being exercised in cases where the officer who exercised them is required to give a report under section 47H. 4 The report may make any recommendations the appointed person considers appropriate. 5 The appointed person must send a copy of the report to the Secretary of State. 6 The Secretary of State must— a publish any report received under subsection (5), and b lay a copy before Parliament. 7 Before acting under subsection (6) the Secretary of State must exclude from the report any matter which the Secretary of State thinks is likely to prejudice any criminal investigation or criminal proceedings. 8 If the Secretary of State excludes any matter from the report the Secretary of State must comply with subsection (6) in relation to the whole of the report as soon as the Secretary of State thinks that the excluded matter is no longer likely to prejudice any criminal investigation or criminal proceedings. Initial detention of seized property 47J 1 This section applies if an appropriate officer seizes property under section 47C. 2 The property may be detained initially for a period of 48 hours. 3 The period of 48 hours is to be calculated in accordance with section 47H(7). Further detention pending making of restraint order 47K 1 This section applies if— a property is detained under section 47J, and b no restraint order is in force in respect of the property. 2 If within the period mentioned in section 47J an application is made for a restraint order which includes provision under section 41A authorising detention of the property, the property may be detained until the application is determined or otherwise disposed of. 3 If such an application is made within that period and the application is refused, the property may be detained until there is no further possibility of an appeal against— a the decision to refuse the application, or b any decision made on an appeal against that decision. 4 In subsection (2) the reference to the period mentioned in section 47J includes that period as extended by any order under section 47M. 5 Exempt property seized under section 47C(5A) may be detained under subsections (2) and (3) only with the approval of a senior officer. 6 In subsection (5) — “ exempt property ” has the meaning given in section 47C(4) (reading references there to the defendant as references to the person by whom the property is held); “ senior officer ” has the meaning given in section 47G(3) (and for this purpose, the powers under subsections (2) and (3) to detain property are to be treated as exercised by the appropriate officer who seized the property). Further detention pending variation of restraint order 47L 1 This section applies if— a property is detained under section 47J, b a restraint order is in force in respect of the property, and c the order does not include provision under section 41A authorising the detention of the property. 2 If within the period mentioned in section 47J an application is made for the order to be varied so as to include provision under section 41A authorising detention of the property, the property may be detained until the application is determined or otherwise disposed of. 3 If such an application is made within that period and the application is refused, the property may be detained until there is no further possibility of an appeal against— a the decision to refuse the application, or b any decision made on an appeal against that decision. 4 Exempt property seized under section 47C(5A) may be detained under subsections (2) and (3) only with the approval of a senior officer. 5 In subsection (4)— “ exempt property ” has the meaning given in section 47C(4) (reading references there to the defendant as references to the person by whom the property is held); “ senior officer ” has the meaning given in section 47G(3) (and for this purpose, the powers under subsections (2) and (3) to detain property are to be treated as exercised by the appropriate officer who seized the property). Further detention in other cases 47M 1 This section applies if— a property is detained under section 47J, b no restraint order is in force in respect of the property, and c no application has been made for a restraint order which includes provision under section 41A authorising detention of the property. 2 A magistrates' court may by order extend the period for which the property or any part of it may be detained under section 47J if satisfied that— a any of the conditions in section 47B is met (reading references in that section to the officer as references to the court), b the property or part is realisable property other than exempt property ... , and c there are reasonable grounds for suspecting that— i the property may otherwise be made unavailable for satisfying any confiscation order that has been or may be made against the defendant, or ii the value of the property may otherwise be diminished as a result of conduct by the defendant or any other person. 2A A magistrates’ court may by order extend the period for which the property may be detained under section 47J if satisfied that— a any of the conditions in section 47B is met (reading references in that section to the officer as references to the court), b the property is free property, and c there are reasonable grounds for suspecting that the property is a cryptoasset-related item. 2B An order under subsection (2A) may not be made in respect of exempt property unless the court is satisfied that the person applying for the order is working diligently and expeditiously— a to determine whether the property is a cryptoasset-related item, or b if it has already been determined to be such an item, to seize any related cryptoassets under section 47C(1). 2C An order under subsection (2A) may not extend the period for which the property may be detained beyond the period of— a six months beginning with the date of the order, or b in the case of exempt property, 14 days beginning with that date. This does not prevent the period from being further extended by another order under this section. 2D The period of 14 days referred to in subsection (2C)(b) is to be calculated in accordance with section 47H(7) (reading the reference there to 48 hours as a reference to 14 days). 3 An application for an order may be made by— a the Commissioners for Her Majesty's Revenue and Customs, aa an immigration officer; b a constable, ba an SFO officer, c an accredited financial investigator, or d the prosecutor. 4 If the property was seized in reliance on the first or second condition in section 47B, “ the prosecutor ” means a person who is to have conduct of any proceedings for the offence. 5 An order under this section must provide for notice to be given to persons affected by it. 6 In this section— “ exempt property ” has the meaning given in section 47C(4) (reading references there to the defendant as references to the person by whom the property is held); “ part ” includes portion. Discharge, variation and lapse of detention order 47N 1 An order under section 47M may be discharged or varied. 2 An application for variation or discharge of the order may be made by— a a person mentioned in section 47M(3), or b any person affected by the order. 3 On an application under this section the court must discharge the order if— a the order was made on the ground that the first or second condition in section 47B was met but proceedings for the offence mentioned in that condition have not been started within a reasonable time, b the order was made on the ground that the third or fourth condition in section 47B was met but proceedings for the offence mentioned in that condition have now been concluded, c the order was made on the ground that the fifth, sixth or seventh condition in section 47B was met but the application mentioned in that condition has now been concluded or, as the case may be, has not been made within a reasonable time. 4 An order made under section 47M lapses if a restraint order is made in respect of the property to which it relates (but provision authorising detention of the property may have been included in the restraint order by virtue of section 41A). Appeals 47O 1 If on an application for an order under section 47M the magistrates' court decides not to make an order, a person mentioned in subsection (3) of that section may appeal to the Crown Court against the decision. 2 If an application is made under section 47N in relation to an order the following persons may appeal to the Crown Court in respect of the magistrates' court's decision on the application— a a person mentioned in section 47M(3), or b any person affected by the order. Detention of property pending section 47O appeal 47P 1 This section applies where— a an application for an order under section 47M is made within the period mentioned in section 47J, and b the application is refused. 2 This section also applies where— a an order is made under section 47M extending the period for which property may be detained under section 47J, and b the order is discharged or varied so that detention of the property is no longer authorised by virtue of the order. 3 The property may be detained until there is no further possibility of an appeal against the decision to refuse the application or discharge or vary the order (as the case may be). Hearsay evidence in detention order proceedings 47Q 1 Evidence must not be excluded in detention order proceedings on the ground that it is hearsay (of whatever degree). 2 Sections 2 to 4 of the Civil Evidence Act 1995 apply in relation to detention order proceedings as those sections apply in relation to civil proceedings. 3 Detention order proceedings are proceedings— a for an order under section 47M; b for the discharge or variation of such an order; c on an appeal under section 47O. 4 Hearsay is a statement which is made otherwise than by a person while giving oral evidence in the proceedings and which is tendered as evidence of the matters stated. 5 Nothing in this section affects the admissibility of evidence which is admissible apart from this section. Release of property 47R 1 This section applies in relation to property which— a has been seized by an appropriate officer under section 47C, and b is detained under or by virtue of any of sections 47J to 47M and 47P. 2 The property must be released if at any time an appropriate officer decides that the detention condition is no longer met. 3 The detention condition is met for so long as— a any of the conditions in section 47B is met, and b there are reasonable grounds for the suspicion mentioned in section 47C(1) or (5A) . 4 Nothing in this section requires property to be released if there is a power to detain it otherwise than under or by virtue of sections 47J to 47M and 47P. 5 Nothing in this section affects the operation of any power or duty to release property that arises apart from this section. 6 If a cryptoasset-related item which has been released is not claimed within the period of a year beginning with the date on which it was released, the appropriate officer may— a retain the item and deal with it as they see fit, b dispose of the item, or c destroy the item. 7 The powers in subsection (6) may be exercised only— a where the appropriate officer has taken reasonable steps to notify— i the person from whom the item was seized, and ii any other persons who the appropriate officer has reasonable grounds to believe have an interest in the item, that the item has been released, and b with the approval of a senior officer. 8 “Senior officer” in subsection (7) (b) has the meaning given in section 47G(3). 9 Any proceeds of a disposal of the item are to be paid into the Consolidated Fund. Code of practice about search and seizure and detention of property Codes of practice 47S 1 The Secretary of State must make a code of practice in connection with— a the carrying out by appropriate officers of the functions conferred by sections 47C to 47H, b the carrying out by senior officers of their functions under section 47G, and c the detention of property under or by virtue of sections 41A, 44A and 47J to 47P. 2 Where the Secretary of State proposes to issue a code of practice the Secretary of State must— a publish a draft, b consider any representations made about the draft, c if the Secretary of State thinks appropriate, modify the draft in the light of any such representations. 2A The Secretary of State must also consult the Attorney General about the draft in its application to the exercise of powers by SFO officers and the Director of the Serious Fraud Office. 3 The Secretary of State must lay a draft of the code before Parliament. 4 When the Secretary of State has laid a draft of the code before Parliament the Secretary of State may bring it into operation by order. 5 The Secretary of State may revise the whole or any part of the code and issue the code as revised; and subsections (2) to (4) apply to such a revised code as they apply to the original code. 6 A failure by a person to comply with a provision of the code does not of itself make the person liable to criminal or civil proceedings. 7 The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant. Management receivers Appointment 48 1 Subsection (2) applies if— a the Crown Court makes a restraint order, and b the applicant for the restraint order applies to the court to proceed under subsection (2) (whether as part of the application for the restraint order or at any time afterwards). 2 The Crown Court may by order appoint a receiver in respect of any realisable property to which the restraint order applies. Powers 49 1 If the court appoints a receiver under section 48 it may act under this section on the application of the person who applied for the restraint order. 2 The court may by order confer on the receiver the following powers in relation to any realisable property to which the restraint order applies— a power to take possession of the property; b power to manage or otherwise deal with the property; c power to start, carry on or defend any legal proceedings in respect of the property; d power to realise so much of the property as is necessary to meet the receiver’s remuneration and expenses. 3 The court may by order confer on the receiver power to enter any premises in England and Wales and to do any of the following— a search for or inspect anything authorised by the court; b make or obtain a copy, photograph or other record of anything so authorised; c remove anything which the receiver is required or authorised to take possession of in pursuance of an order of the court. 4 The court may by order authorise the receiver to do any of the following for the purpose of the exercise of his functions— a hold property; b enter into contracts; c sue and be sued; d employ agents; e execute powers of attorney, deeds or other instruments; f take any other steps the court thinks appropriate. 5 The court may order any person who has possession of realisable property to which the restraint order applies to give possession of it to the receiver. 6 The court— a may order a person holding an interest in realisable property to which the restraint order applies to make to the receiver such payment as the court specifies in respect of a beneficial interest held by the defendant or the recipient of a tainted gift; b may (on the payment being made) by order transfer, grant or extinguish any interest in the property. 7 Subsections (2), (5) and (6) do not apply to property for the time being subject to a charge under any of these provisions— a section 9 of the Drug Trafficking Offences Act 1986 (c. 32); b section 78 of the Criminal Justice Act 1988 (c. 33); c Article 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17)); d section 27 of the Drug Trafficking Act 1994 (c. 37); e Article 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)). 8 The court must not— a confer the power mentioned in subsection (2)(b) or (d) in respect of property, or b exercise the power conferred on it by subsection (6) in respect of property, unless it gives persons holding interests in the property a reasonable opportunity to make representations to it. 8A Subsection (8), so far as relating to the power mentioned in subsection (2)(b), does not apply to property which— a is perishable; or b ought to be disposed of before its value diminishes. 9 The court may order that a power conferred by an order under this section is subject to such conditions and exceptions as it specifies. 10 Managing or otherwise dealing with property includes— a selling the property or any part of it or interest in it; b carrying on or arranging for another person to carry on any trade or business the assets of which are or are part of the property; c incurring capital expenditure in respect of the property. Enforcement receivers Appointment 50 1 This section applies if— a a confiscation order is made, b it is not satisfied, and c it is not subject to appeal. 2 On the application of the prosecutor the Crown Court may by order appoint a receiver in respect of realisable property. Powers 51 1 If the court appoints a receiver under section 50 it may act under this section on the application of the prosecutor. 2 The court may by order confer on the receiver the following powers in relation to the realisable property— a power to take possession of the property; b power to manage or otherwise deal with the property; c power to realise the property, in such manner as the court may specify; d power to start, carry on or defend any legal proceedings in respect of the property. e so far as the property consists of cryptoassets, power to destroy the property. 3 The court may by order confer on the receiver power to enter any premises in England and Wales and to do any of the following— a search for or inspect anything authorised by the court; b make or obtain a copy, photograph or other record of anything so authorised; c remove anything which the receiver is required or authorised to take possession of in pursuance of an order of the court. 4 The court may by order authorise the receiver to do any of the following for the purpose of the exercise of his functions— a hold property; b enter into contracts; c sue and be sued; d employ agents; e execute powers of attorney, deeds or other instruments; f take any other steps the court thinks appropriate. 5 The court may order any person who has possession of realisable property to give possession of it to the receiver. 6 The court— a may order a person holding an interest in realisable property to make to the receiver such payment as the court specifies in respect of a beneficial interest held by the defendant or the recipient of a tainted gift; b may (on the payment being made) by order transfer, grant or extinguish any interest in the property. 7 Subsections (2), (5) and (6) do not apply to property for the time being subject to a charge under any of these provisions— a section 9 of the Drug Trafficking Offences Act 1986 (c. 32); b section 78 of the Criminal Justice Act 1988 (c. 33); c Article 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17)); d section 27 of the Drug Trafficking Act 1994 (c. 37); e Article 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)). 8 The court must not— a confer the power mentioned in subsection (2)(b) , (c) or (e) in respect of property, or b exercise the power conferred on it by subsection (6) in respect of property, unless it gives persons holding interests in the property a reasonable opportunity to make representations to it. 8A Subsection (8), so far as relating to the power mentioned in subsection (2)(b), does not apply to property which— a is perishable; or b ought to be disposed of before its value diminishes. 8B Representations that a person is entitled to make by virtue of subsection (8) do not include representations that are inconsistent with a determination made under section 10A, unless— a the person was not given a reasonable opportunity to make representations when the determination was made and has not appealed against the determination, or b it appears to the court that there would be a serious risk of injustice to the person if the court was bound by the determination; and the determination does not bind the court if paragraph (a) or (b) applies. 9 The court may order that a power conferred by an order under this section is subject to such conditions and exceptions as it specifies. 9A The court may confer the power mentioned in subsection (2) (e) only where— a it is not reasonably practicable to realise the cryptoassets in question, or b there are reasonable grounds to believe that the realisation of the cryptoassets would be contrary to the public interest, having regard in particular to how likely it is that the entry of the cryptoassets into general circulation would facilitate criminal conduct by any person. 9B An order conferring that power— a must set out the court’s assessment of the market value of the cryptoassets to which it relates; b may confer power to destroy the cryptoassets only to the extent that their market value, as set out in the order, is less than or equal to the amount remaining to be paid under the confiscation order. 9C If the receiver destroys any cryptoassets in the exercise of that power, the defendant is to be treated as having paid, towards satisfaction of the confiscation order, an amount equal to the market value, as set out in the order, of the cryptoassets which have been destroyed. 10 Managing or otherwise dealing with property includes— a selling the property or any part of it or interest in it; b carrying on or arranging for another person to carry on any trade or business the assets of which are or are part of the property; c incurring capital expenditure in respect of the property. Director’s receivers Appointment 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Powers 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Application of sums Enforcement receivers 54 1 This section applies to sums which are in the hands of a receiver appointed under section 50 if they are— a the proceeds of the realisation of property under section 51; b sums (other than those mentioned in paragraph (a)) in which the defendant holds an interest. 2 The sums must be applied as follows— a first, they must be applied in payment of such expenses incurred by a person acting as an insolvency practitioner as are payable under this subsection by virtue of section 432; b second, they must be applied in making any payments directed by the Crown Court; c third, they must be applied on the defendant’s behalf towards satisfaction of the confiscation order. 3 If the amount payable under the confiscation order has been fully paid and any sums remain in the receiver’s hands he must distribute them— a among such persons who held (or hold) interests in the property concerned as the Crown Court directs, and b in such proportions as it directs. 4 Before making a direction under subsection (3) the court must give persons who held (or hold) interests in the property concerned a reasonable opportunity to make representations to it. 5 For the purposes of subsections (3) and (4) the property concerned is— a the property represented by the proceeds mentioned in subsection (1)(a); b the sums mentioned in subsection (1)(b). 6 The receiver applies sums as mentioned in subsection (2)(c) by paying them to the appropriate designated officer on account of the amount payable under the order. 7 The appropriate designated officer is the one for the magistrates’ court responsible for enforcing the confiscation order as if the amount ordered to be paid were a fine. Sums received by designated officer 55 1 This section applies if a designated officer receives sums on account of the amount payable under a confiscation order (whether the sums are received under section 54 or otherwise). 2 The designated officer's receipt of the sums reduces the amount payable under the order, but he must apply the sums received as follows. 3 First he must apply them in payment of such expenses incurred by a person acting as an insolvency practitioner as— a are payable under this subsection by virtue of section 432, but b are not already paid under section 54(2)(a) or 67D(2)(a) . 4 If the designated officer received the sums under section 54 or 67D he must next apply them— a first, in payment of the remuneration and expenses of a receiver appointed under section 48, to the extent that they have not been met by virtue of the exercise by that receiver of a power conferred under section 49(2)(d); b second, in payment of the remuneration and expenses of any receiver appointed under section 50. c third, in payment to an appropriate officer of any amount to which the officer is entitled by virtue of section 67B. 5 If a direction was made under section 13(6) for an amount payable under a priority order (or orders) to be paid out of sums recovered under the confiscation order, the designated officer must next apply the sums in payment of that amount. 6 If any amount remains after the designated officer makes any payments required by the preceding provisions of this section, the amount must be treated for the purposes of section 38 of the Courts Act 2003 (application of fines etc) as if it were a fine imposed by a magistrates’ court. 7 Subsection (4) does not apply in relation to the remuneration of a receiver if the receiver is a person falling within subsection (8). 8 The following fall within this subsection— a a constable, aa a member of a police and crime commissioner's staff (within the meaning of Part 1 of the Police Reform and Social Responsibility Act 2011), ab a member of the staff of the Mayor's Office for Policing and Crime (within the meaning of that Part of that Act), ac a member of the civilian staff of a police force, including the metropolitan police force, (within the meaning of that Part of that Act), b ... a member of staff of the City of London police force, c an accredited financial investigator, d a member of staff of the Crown Prosecution Service, e a member of staff of the Serious Fraud Office, f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g a member of staff of the Commissioners for Her Majesty's Revenue and Customs, h a National Crime Agency officer, i a member of staff of any government department not mentioned above. 9 It is immaterial for the purposes of subsection (7) whether a person falls within subsection (8) by virtue of a permanent or temporary appointment or a secondment from elsewhere. 10 The reference in subsection (8) to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that subsection by the Secretary of State under section 453. Director’s receivers 56 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sums received by Director 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restrictions Restraint orders 58 1 Subsections (2) to (4) apply if a court makes a restraint order. 2 No distress may be levied , and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised, against any realisable property to which the order applies except with the leave of the Crown Court and subject to any terms the Crown Court may impose. 3 If the order applies to a tenancy of any premises, no landlord or other person to whom rent is payable may exercise a right within subsection (4) except with the leave of the Crown Court and subject to any terms the Crown Court may impose. 4 A right is within this subsection if it is a right of forfeiture by peaceable re-entry in relation to the premises in respect of any failure by the tenant to comply with any term or condition of the tenancy. 5 If a court in which proceedings are pending in respect of any property is satisfied that a restraint order has been applied for or made in respect of the property, the court may either stay the proceedings or allow them to continue on any terms it thinks fit. 6 Before exercising any power conferred by subsection (5), the court must give an opportunity to be heard to— a the applicant for the restraint order, and b any receiver appointed in respect of the property under section 48 or 50 . Enforcement receivers 59 1 Subsections (2) to (4) apply if a court makes an order under section 50 appointing a receiver in respect of any realisable property. 2 No distress may be levied , and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised, against the property except with the leave of the Crown Court and subject to any terms the Crown Court may impose. 3 If the receiver is appointed in respect of a tenancy of any premises, no landlord or other person to whom rent is payable may exercise a right within subsection (4) except with the leave of the Crown Court and subject to any terms the Crown Court may impose. 4 A right is within this subsection if it is a right of forfeiture by peaceable re-entry in relation to the premises in respect of any failure by the tenant to comply with any term or condition of the tenancy. 5 If a court in which proceedings are pending in respect of any property is satisfied that an order under section 50 appointing a receiver in respect of the property has been applied for or made, the court may either stay the proceedings or allow them to continue on any terms it thinks fit. 6 Before exercising any power conferred by subsection (5), the court must give an opportunity to be heard to— a the prosecutor, and b the receiver (if the order under section 50 has been made). Director’s receivers 60 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Receivers: further provisions Protection 61 If a receiver appointed under section 48 or 50 — a takes action in relation to property which is not realisable property, b would be entitled to take the action if it were realisable property, and c believes on reasonable grounds that he is entitled to take the action, he is not liable to any person in respect of any loss or damage resulting from the action, except so far as the loss or damage is caused by his negligence. Further applications 62 1 This section applies to a receiver appointed under section 48 or 50 . 2 The receiver may apply to the Crown Court for an order giving directions as to the exercise of his powers. 3 The following persons may apply to the Crown Court— a any person affected by action taken by the receiver; b any person who may be affected by action the receiver proposes to take. 4 On an application under this section the court may make such order as it believes is appropriate. Discharge and variation 63 1 The following persons may apply to the Crown Court to vary or discharge an order made under any of sections 48 to 51 — a the receiver; b the person who applied for the order ...; c any person affected by the order. 2 On an application under this section the court— a may discharge the order; b may vary the order. 3 But in the case of an order under section 48 or 49— a if the condition in section 40 which was satisfied was that proceedings were started or an application was made, the court must discharge the order on the conclusion of the proceedings or of the application (as the case may be); b if the condition which was satisfied was that an investigation was started or an application was to be made, the court must discharge the order if within a reasonable time proceedings for the offence are not started or the application is not made (as the case may be). Management receivers: discharge 64 1 This section applies if— a a receiver stands appointed under section 48 in respect of realisable property (the management receiver), and b the court appoints a receiver under section 50 .... 2 The court must order the management receiver to transfer to the other receiver all property held by the management receiver by virtue of the powers conferred on him by section 49. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Subsection (2) does not apply to property which the management receiver holds by virtue of the exercise by him of his power under section 49(2)(d). 5 If the management receiver complies with an order under subsection (2) he is discharged— a from his appointment under section 48; b from any obligation under this Act arising from his appointment. 6 If this section applies the court may make such a consequential or incidental order as it believes is appropriate. Appeal to Court of Appeal 65 1 If on an application for an order under any of sections 48 to 51 ... the court decides not to make one, the person who applied for the order may appeal to the Court of Appeal against the decision. 2 If the court makes an order under any of sections 48 to 51 ..., the following persons may appeal to the Court of Appeal in respect of the court’s decision— a the person who applied for the order; b any person affected by the order. 3 If on an application for an order under section 62 the court decides not to make one, the person who applied for the order may appeal to the Court of Appeal against the decision. 4 If the court makes an order under section 62, the following persons may appeal to the Court of Appeal in respect of the court’s decision— a the person who applied for the order; b any person affected by the order; c the receiver. 5 The following persons may appeal to the Court of Appeal against a decision of the court on an application under section 63— a the person who applied for the order in respect of which the application was made ...; b any person affected by the court’s decision; c the receiver. 6 On an appeal under this section the Court of Appeal may— a confirm the decision, or b make such order as it believes is appropriate. Appeal to Supreme Court 66 1 An appeal lies to the Supreme Court from a decision of the Court of Appeal on an appeal under section 65. 2 An appeal under this section lies at the instance of any person who was a party to the proceedings before the Court of Appeal. 3 On an appeal under this section the Supreme Court may— a confirm the decision of the Court of Appeal, or b make such order as it believes is appropriate. Enforcement: money, cryptoassets and personal property Money 67 1 This section applies to money which— a is held by a person, and b is held in an account maintained by him with a relevant financial institution . 2 This section also applies to money which is held by a person and which— a has been seized under a relevant seizure power by a constable or another person lawfully exercising the power, and b is being detained in connection with a criminal investigation or prosecution or with an investigation of a kind mentioned in section 341. 2A But this section applies to money only so far as the money is free property. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 If— a a confiscation order is made against a person holding money to which this section applies, and b a receiver has not been appointed under section 50 in relation to the money, a magistrates' court may order the appropriate person to pay the money to the designated officer for the court on account of the amount payable under the confiscation order. 5A Where this section applies to money which is held in an account maintained with a relevant financial institution , a person applying for an order under subsection (5) must give notice of the application to the relevant financial institution with which the account is held. 5B In the case of money held in an account not maintained by the person against whom the confiscation order is made, a magistrates' court— a may make an order under subsection (5) only if the extent of the person's interest in the money has been determined under section 10A, and b must have regard to that determination in deciding what is the appropriate order to make. 6 If a relevant financial institution fails to comply with an order under subsection (5)— a the magistrates’ court may order it to pay an amount not exceeding £5,000, and b for the purposes of the Magistrates’ Courts Act 1980 (c. 43) the sum is to be treated as adjudged to be paid by a conviction of the court. 7 In order to take account of changes in the value of money the Secretary of State may by order substitute another sum for the sum for the time being specified in subsection (6)(a). 7A The Secretary of State may by order amend this section so that it applies by virtue of subsection (1) not only to money held in an account maintained with a relevant financial institution but also to— a money held in an account maintained with a financial institution of a specified kind, or b money that is represented by, or may be obtained from, a financial instrument or product of a specified kind. 7B An order under subsection (7A) may amend this section so that it makes provision about realising an instrument or product within subsection (7A)(b) or otherwise obtaining money from it. 8 In this section— “ appropriate person ” means— in a case where the money is held in an account maintained with a a relevant financial institution, the relevant financial institution ; in any other case, the person on whose authority the money is detained; “ bank ” means an authorised deposit-taker, other than a building society, that has its head office or a branch in the United Kingdom; “ building society ” has the same meaning as in the Building Societies Act 1986; “ electronic money institution ” has the same meaning as in the Electronic Money Regulations 2011 ( S.I. 2011/99 ) (see regulation 2 of those Regulations); “ payment institution ” means an authorised payment institution or a small payment institution (each as defined in regulation 2 of the Payment Services Regulations 2017 ( S.I. 2017/752 )); “ relevant financial institution ” means a bank, a building society, an electronic money institution or a payment institution; “ relevant seizure power ” means a power to seize money conferred by or by virtue of— a warrant granted under any enactment or rule of law, or any enactment, or rule of law, under which the authority of a warrant is not required. 9 In the definition of “bank” in subsection (8), “ authorised deposit-taker ” means— a a person who has permission under Part 4A of the Financial Services and Markets Act 2000 to accept deposits; b a person who— i is specified, or is within a class of persons specified, by an order under section 38 of that Act (exemption orders), and ii accepts deposits; c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 A reference in subsection (9) to a person ... with permission to accept deposits does not include a person ... with permission to do so only for the purposes of, or in the course of, an activity other than accepting deposits. Cryptoassets 67ZA 1 This section applies to cryptoassets which— a are held by a person, and b are held in a crypto wallet administered by a UK-connected cryptoasset service provider, but only so far as the cryptoassets are free property. 2 Subsection (3) applies if— a a confiscation order is made against a person holding cryptoassets to which this section applies, and b a receiver has not been appointed under section 50 in relation to the cryptoassets. 3 A magistrates’ court may order the UK-connected cryptoasset service provider which administers the crypto wallet in which the cryptoassets are held— a to realise the cryptoassets, or a portion of the cryptoassets having a specified value, b to pay the proceeds of that realisation to the designated officer for the court on account of, and up to a maximum of, the amount payable under the confiscation order, and c to the extent that the proceeds of the realisation exceed the amount payable under the confiscation order, to pay the excess to an appropriate officer identified in the order. “ Appropriate officer ” has the same meaning as in section 41A. 4 A person applying for an order under subsection (3) must give notice of the application to the UK-connected cryptoasset service provider. 5 Where the crypto wallet in which the cryptoassets are held is administered on behalf of someone other than the person against whom the confiscation order is made, a magistrates’ court— a may make an order under subsection (3) only if the extent of the person’s interest in the money has been determined under section 10A, and b must have regard to that determination in deciding what is the appropriate order to make. 6 If a UK-connected cryptoasset service provider fails to comply with an order under subsection (3)— a the magistrates’ court may order it to pay an amount not exceeding £5,000, and b for the purposes of the Magistrates’ Courts Act 1980 the sum is to be treated as adjudged to be paid by a conviction of the court. 7 In order to take account of changes in the value of money the Secretary of State may by order substitute another sum for the sum for the time being specified in subsection (6)(a). 8 Where a UK-connected cryptoasset service provider— a is required by an order under subsection (3) to realise a portion of cryptoassets having a specified value, but b on realising cryptoassets under the order, obtains proceeds of an amount which differs from that value, it does not fail to comply with the order solely because of that difference in value, provided that it took reasonable steps to obtain proceeds equal to the value specified. Meaning of “UK-connected cryptoasset service provider” 67ZB 1 “UK-connected cryptoasset service provider” in section 67ZA means a cryptoasset service provider which— a is acting in the course of business carried on by it in the United Kingdom, b has terms and conditions with the persons to whom it provides services which provide for a legal dispute to be litigated in the courts of a part of the United Kingdom, c holds in the United Kingdom any data relating to the persons to whom it provides services, or d meets the condition in subsection (2). 2 The condition in this subsection is that— a the cryptoasset service provider has its registered office or, if it does not have one, its head office in the United Kingdom, and b the day-to-day management of the provider’s business is the responsibility of that office or another establishment maintained by it in the United Kingdom. 3 “Cryptoasset service provider” in subsections (1) and (2) includes a cryptoasset exchange provider and a custodian wallet provider; and for this purpose— “ cryptoasset exchange provider ” means a firm or sole practitioner who by way of business provides one or more of the following services, including where the firm or sole practitioner does so as creator or issuer of any of the cryptoassets involved— exchanging, or arranging or making arrangements with a view to the exchange of, cryptoassets for money or money for cryptoassets; exchanging, or arranging or making arrangements with a view to the exchange of, one cryptoasset for another; operating a machine which utilises automated processes to exchange cryptoassets for money or money for cryptoassets; “ custodian wallet provider ” means a firm or sole practitioner who by way of business provides services to safeguard, or to safeguard and administer— cryptoassets on behalf of its customers, or private cryptographic keys on behalf of its customers in order to hold, store and transfer cryptoassets. 4 In the definition of “cryptoasset exchange provider” in subsection (3), “ cryptoasset ” includes a right to, or interest in, a cryptoasset. 5 The Secretary of State may by regulations amend the definitions in subsection (3) (including by amending subsection (4)). Seized personal property 67A 1 This section applies to personal property which is held by a person and which— a has been seized by an appropriate officer under a relevant seizure power, or b has been produced to an appropriate officer in compliance with a production order under section 345. 3 If— a a confiscation order is made against the person by whom the property is held, and b a receiver has not been appointed under section 50 in relation to the property, a magistrates' court may by order authorise an appropriate officer to realise the property. 4 In this section “ appropriate officer ” and “ relevant seizure power ” have the same meaning as in section 41A. Destruction of seized cryptoassets 67AA 1 This section applies to cryptoassets which are held by a person and which have been seized by an appropriate officer under a relevant seizure power. 2 A magistrates’ court may by order authorise an appropriate officer to destroy the cryptoassets if— a a confiscation order is made against the person by whom the cryptoassets are held, b a receiver has not been appointed under section 50 in relation to the cryptoassets, and c either— i it is not reasonably practicable to realise the cryptoassets, or ii there are reasonable grounds to believe that the realisation of the cryptoassets would be contrary to the public interest, having regard in particular to how likely it is that the entry of the cryptoassets into general circulation would facilitate criminal conduct by any person. 3 An order under this section— a must set out the court’s assessment of the market value of the cryptoassets to which it relates; b may authorise the destruction of cryptoassets only to the extent that their market value, as set out in the order, is less than or equal to the amount remaining to be paid under the confiscation order. 4 Before making an order under this section, the court must give persons who hold interests in the cryptoassets a reasonable opportunity to make representations to it. 5 If cryptoassets held by a person are destroyed following an order under this section, the person is to be treated as having paid, towards satisfaction of the confiscation order, an amount equal to the market value, as set out in the order, of the cryptoassets which have been destroyed. 6 In this section “ appropriate officer ” and “ relevant seizure power ” have the same meaning as in section 41A. Costs of storage and realisation 67B 1 This section applies if a magistrates' court makes an order under section 67A. 2 The court may determine an amount which may be recovered by the appropriate officer in respect of reasonable costs incurred in— a storing or insuring the property since it was seized or produced as mentioned in subsection (1) of that section; b realising the property. 3 If the court makes a determination under this section the appropriate officer is entitled to payment of the amount under section 55(4). 4 A determination under this section may be made on the same occasion as the section 67A order or on any later occasion; and more than one determination may be made in relation to any case. 5 In this section “ appropriate officer ” has the same meaning as in section 41A. Sections 67ZA to 67B: appeals 67C 1 If a magistrates' court decides not to make an order under section 67ZA(3), 67A(3) or 67AA(2) , an appropriate officer may appeal to the Crown Court. 2 If a magistrates' court makes an order under section 67ZA(3), 67A(3) or 67AA(2) , a person affected by the order may appeal to the Crown Court. 3 But the person mentioned in section 67ZA(2)(a), 67A(3)(a) or 67AA(2)(a) (as applicable) may not appeal. 4 An appropriate officer may appeal to the Crown Court against— a a determination made by a magistrates' court under section 67B; b a decision by a magistrates' court not to make a determination under that section. 5 In this section “ appropriate officer ” has the same meaning as in section 41A. Proceeds of realisation 67D 1 This section applies to sums which— a are in the hands of an appropriate officer, and b are the proceeds of the realisation of property under section 67ZA or 67A. 2 The sums must be applied as follows— a first, they must be applied in payment of such expenses incurred by a person acting as an insolvency practitioner as are payable under this subsection by virtue of section 432; b second, they must be applied in making any payments directed by the magistrates' court or the Crown Court; c third, they must be paid to the appropriate designated officer on account of the amount payable under the confiscation order. 3 If the amount payable under the confiscation order has been fully paid and any sums remain in the appropriate officer's hands, the appropriate officer must distribute them— a among such persons who held (or hold) interests in the property represented by the proceeds as the magistrates' court or the Crown Court directs, and b in such proportions as it directs. 4 Before making a direction under subsection (3) the court must give persons who held (or hold) interests in the property a reasonable opportunity to make representations to it. 5 If the magistrates' court has made a direction under subsection (2)(b) or (3) in respect of the proceeds of realisation of any property, the Crown Court may not make a direction under either of those provisions in respect of the proceeds of realisation of that property; and vice versa. 6 In this section— “ appropriate officer ” has the same meaning as in section 41A; “ appropriate designated officer ” means the designated officer for the magistrates' court which, by virtue of section 35, is responsible for enforcing the confiscation order as if it were a fine. Financial investigators Applications and appeals 68 1 Subsections (2) and (3) apply to— a an application under section 41, 42, 48, 49 or 63; b an appeal under section 43, 44, 65 or 66. 2 An accredited financial investigator must not make such an application or bring such an appeal unless he falls within subsection (3). 3 An accredited financial investigator falls within this subsection if he is one of the following or is authorised for the purposes of this section by one of the following— a a police officer who is not below the rank of superintendent, b a customs officer who is not below such grade as is designated by the Commissioners of Customs and Excise as equivalent to that rank, c an accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453. 4 If such an application is made or appeal brought by an accredited financial investigator any subsequent step in the application or appeal or any further application or appeal relating to the same matter may be taken, made or brought by a different accredited financial investigator who falls within subsection (3). 5 If— a an application for a restraint order is made by an accredited financial investigator, and b a court is required under section 58(6) to give the applicant for the order an opportunity to be heard, the court may give the opportunity to a different accredited financial investigator who falls within subsection (3). Exercise of powers Powers of court and receiver etc. 69 1 This section applies to— a the powers conferred on a court by sections 41 to 59 and sections 62 to 67D ; b the powers of a receiver appointed under section 48 or 50 . c the powers conferred on appropriate officers by sections 47C to 47L; d the powers conferred on senior officers by section 47G. 2 The powers— a must be exercised with a view to the value for the time being of realisable property being made available (by the property’s realisation) for satisfying any confiscation order that has been or may be made against the defendant; b must be exercised, in a case where a confiscation order has not been made, with a view to securing that there is no diminution in the value of realisable property; c must be exercised without taking account of any obligation of the defendant or a recipient of a tainted gift if the obligation conflicts with the object of satisfying any confiscation order that has been or may be made against the defendant; d may be exercised in respect of a debt owed by the Crown. 2A Subsection (2)(a) does not apply to— a the power conferred on a court by paragraph (e) of section 51(2) (which enables the court to give a receiver the power to destroy cryptoassets), b a power conferred on a receiver by virtue of that paragraph, or c the power conferred on a magistrates’ court by section 67AA (power to order destruction of cryptoassets). 3 Subsection (2) has effect subject to the following rules— a the powers must be exercised with a view to allowing a person other than the defendant or a recipient of a tainted gift to retain or recover the value of any interest held by him; b in the case of realisable property held by a recipient of a tainted gift, the powers must be exercised with a view to realising no more than the value for the time being of the gift; c in a case where a confiscation order has not been made against the defendant, property must not be sold if the court so orders under subsection (4). 4 If on an application by the defendant, or by the recipient of a tainted gift, the court decides that property cannot be replaced it may order that it must not be sold. 5 An order under subsection (4) may be revoked or varied. Committal Committal by magistrates’ court 70 1 This section applies if— a a defendant is convicted of an offence by a magistrates’ court, and b the prosecutor asks the court to commit the defendant to the Crown Court with a view to a confiscation order being considered under section 6. 2 In such a case the magistrates’ court— a must commit the defendant to the Crown Court in respect of the offence, and b may commit him to the Crown Court in respect of any other offence falling within subsection (3). 3 An offence falls within this subsection if— a the defendant has been convicted of it by the magistrates’ court or any other court, and b the magistrates’ court has power to deal with him in respect of it. 4 If a committal is made under this section in respect of an offence or offences— a section 6 applies accordingly, and b the committal operates as a committal of the defendant to be dealt with by the Crown Court in accordance with section 71. 5 If a committal is made under this section in respect of an offence for which (apart from this section) the magistrates’ court could have committed the defendant for sentence under section 14(2) of the Sentencing Code (offences triable either way) or under section 16(2) or 16A(2) of that Code (committal of child or young person) the court must state whether it would have done so. 6 A committal under this section may be in custody or on bail. Sentencing by Crown Court 71 1 If a defendant is committed to the Crown Court under section 70 in respect of an offence or offences, this section applies (whether or not the court proceeds under section 6). 2 In the case of an offence in respect of which the magistrates’ court has stated under section 70(5) that it would have committed the defendant for sentence, the Crown Court— a must inquire into the circumstances of the case, and b may deal with the defendant in any way in which it could deal with him if he had just been convicted of the offence on indictment before it. 3 In the case of any other offence the Crown Court— a must inquire into the circumstances of the case, and b may deal with the defendant in any way in which the magistrates’ court could deal with him if it had just convicted him of the offence. Compensation Serious default 72 1 If the following three conditions are satisfied the Crown Court may order the payment of such compensation as it believes is just. 2 The first condition is satisfied if a criminal investigation has been started with regard to an offence and proceedings are not started for the offence. 3 The first condition is also satisfied if proceedings for an offence are started against a person and— a they do not result in his conviction for the offence, or b he is convicted of the offence but the conviction is quashed or he is pardoned in respect of it. 4 If subsection (2) applies the second condition is that— a in the criminal investigation there has been a serious default by a person mentioned in subsection (9), and b the investigation would not have continued if the default had not occurred. 5 If subsection (3) applies the second condition is that— a in the criminal investigation with regard to the offence or in its prosecution there has been a serious default by a person who is mentioned in subsection (9), and b the proceedings would not have been started or continued if the default had not occurred. 6 The third condition is that an application is made under this section by a person who held realisable property and has suffered loss in consequence of anything done in relation to it by or in pursuance of an order under this Part. 7 The offence referred to in subsection (2) may be one of a number of offences with regard to which the investigation is started. 8 The offence referred to in subsection (3) may be one of a number of offences for which the proceedings are started. 9 Compensation under this section is payable to the applicant and— a if the person in default was or was acting as a member of a police force, the compensation is payable out of the police fund from which the expenses of that force are met; b if the person in default was a member of the Crown Prosecution Service or was acting on its behalf, the compensation is payable by the Director of Public Prosecutions; ba if the person in default was a National Crime Agency officer , the compensation is payable by the National Crime Agency ; c if the person in default was a member of the Serious Fraud Office, the compensation is payable by the Director of that Office; d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e if the person in default was an officer of the Commissioners of Inland Revenue, the compensation is payable by those Commissioners. ea if the person in default was an immigration officer, the compensation is payable by the Secretary of State; f if the person in default was an accredited financial investigator and none of paragraphs (a) to (e) apply, the compensation is payable in accordance with paragraph (a), (c) , (da) or (e) of section 302(7A) (as the case may require). Order varied or discharged 73 1 This section applies if— a the court varies a confiscation order under section 29 or discharges one under section 30, and b an application is made to the Crown Court by a person who held realisable property and has suffered loss as a result of the making of the order. 2 The court may order the payment of such compensation as it believes is just. 3 Compensation under this section is payable— a to the applicant; b by the Lord Chancellor. Enforcement abroad Enforcement abroad 74 1 This section applies if— a any of the conditions in section 40 is satisfied, b the prosecutor ... believes that realisable property is situated in a country or territory outside the United Kingdom (the receiving country), and c the prosecutor ... sends a request for assistance to the Secretary of State with a view to it being forwarded under this section. 2 In a case where no confiscation order has been made, a request for assistance is a request to the government of the receiving country to secure that any person is prohibited from dealing with realisable property. 3 In a case where a confiscation order has been made and has not been satisfied, discharged or quashed, a request for assistance is a request to the government of the receiving country to secure that— a any person is prohibited from dealing with realisable property; b realisable property is realised and the proceeds are applied in accordance with the law of the receiving country. 4 No request for assistance may be made for the purposes of this section in a case where a confiscation order has been made and has been satisfied, discharged or quashed. 5 If the Secretary of State believes it is appropriate to do so he may forward the request for assistance to the government of the receiving country. 6 If property is realised in pursuance of a request under subsection (3) the amount ordered to be paid under the confiscation order must be taken to be reduced by an amount equal to the proceeds of realisation. 7 A certificate purporting to be issued by or on behalf of the requested government is admissible as evidence of the facts it states if it states— a that property has been realised in pursuance of a request under subsection (3), b the date of realisation, and c the proceeds of realisation. 8 If the proceeds of realisation made in pursuance of a request under subsection (3) are expressed in a currency other than sterling, they must be taken to be the sterling equivalent calculated in accordance with the rate of exchange prevailing at the end of the day of realisation. Interpretation Criminal lifestyle 75 1 A defendant has a criminal lifestyle if (and only if) the following condition is satisfied. 2 The condition is that the offence (or any of the offences) concerned satisfies any of these tests— a it is specified in Schedule 2; b it constitutes conduct forming part of a course of criminal activity; c it is an offence committed over a period of at least six months and the defendant has benefited from the conduct which constitutes the offence. 3 Conduct forms part of a course of criminal activity if the defendant has benefited from the conduct and— a in the proceedings in which he was convicted he was convicted of three or more other offences, each of three or more of them constituting conduct from which he has benefited, or b in the period of six years ending with the day when those proceedings were started (or, if there is more than one such day, the earliest day) he was convicted on at least two separate occasions of an offence constituting conduct from which he has benefited. 4 But an offence does not satisfy the test in subsection (2)(b) or (c) unless the defendant obtains relevant benefit of not less than £5000. 5 Relevant benefit for the purposes of subsection (2)(b) is— a benefit from conduct which constitutes the offence; b benefit from any other conduct which forms part of the course of criminal activity and which constitutes an offence of which the defendant has been convicted; c benefit from conduct which constitutes an offence which has been or will be taken into consideration by the court in sentencing the defendant for an offence mentioned in paragraph (a) or (b). 6 Relevant benefit for the purposes of subsection (2)(c) is— a benefit from conduct which constitutes the offence; b benefit from conduct which constitutes an offence which has been or will be taken into consideration by the court in sentencing the defendant for the offence mentioned in paragraph (a). 7 The Secretary of State may by order amend Schedule 2. 8 The Secretary of State may by order vary the amount for the time being specified in subsection (4). Conduct and benefit 76 1 Criminal conduct is conduct which— a constitutes an offence in England and Wales, or b would constitute such an offence if it occurred in England and Wales. 2 General criminal conduct of the defendant is all his criminal conduct, and it is immaterial— a whether conduct occurred before or after the passing of this Act; b whether property constituting a benefit from conduct was obtained before or after the passing of this Act. 3 Particular criminal conduct of the defendant is all his criminal conduct which falls within the following paragraphs— a conduct which constitutes the offence or offences concerned; b conduct which constitutes offences of which he was convicted in the same proceedings as those in which he was convicted of the offence or offences concerned; c conduct which constitutes offences which the court will be taking into consideration in deciding his sentence for the offence or offences concerned. 4 A person benefits from conduct if he obtains property as a result of or in connection with the conduct. 5 If a person obtains a pecuniary advantage as a result of or in connection with conduct, he is to be taken to obtain as a result of or in connection with the conduct a sum of money equal to the value of the pecuniary advantage. 6 References to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained both in that connection and some other. 7 If a person benefits from conduct his benefit is the value of the property obtained. Tainted gifts 77 1 Subsections (2) and (3) apply if— a no court has made a decision as to whether the defendant has a criminal lifestyle, or b a court has decided that the defendant has a criminal lifestyle. 2 A gift is tainted if it was made by the defendant at any time after the relevant day. 3 A gift is also tainted if it was made by the defendant at any time and was of property— a which was obtained by the defendant as a result of or in connection with his general criminal conduct, or b which (in whole or part and whether directly or indirectly) represented in the defendant’s hands property obtained by him as a result of or in connection with his general criminal conduct. 4 Subsection (5) applies if a court has decided that the defendant does not have a criminal lifestyle. 5 A gift is tainted if it was made by the defendant at any time after— a the date on which the offence concerned was committed, or b if his particular criminal conduct consists of two or more offences and they were committed on different dates, the date of the earliest. 6 For the purposes of subsection (5) an offence which is a continuing offence is committed on the first occasion when it is committed. 7 For the purposes of subsection (5) the defendant’s particular criminal conduct includes any conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned. 8 A gift may be a tainted gift whether it was made before or after the passing of this Act. 9 The relevant day is the first day of the period of six years ending with— a the day when proceedings for the offence concerned were started against the defendant, or b if there are two or more offences and proceedings for them were started on different days, the earliest of those days. Gifts and their recipients 78 1 If the defendant transfers property to another person for a consideration whose value is significantly less than the value of the property at the time of the transfer, he is to be treated as making a gift. 2 If subsection (1) applies the property given is to be treated as such share in the property transferred as is represented by the fraction— a whose numerator is the difference between the two values mentioned in subsection (1), and b whose denominator is the value of the property at the time of the transfer. 3 References to a recipient of a tainted gift are to a person to whom the defendant has made the gift. Value: the basic rule 79 1 This section applies for the purpose of deciding the value at any time of property then held by a person. 2 Its value is the market value of the property at that time. 3 But if at that time another person holds an interest in the property its value, in relation to the person mentioned in subsection (1), is the market value of his interest at that time, ignoring any charging order under a provision listed in subsection (4). 4 The provisions are— a section 9 of the Drug Trafficking Offences Act 1986 (c. 32); b section 78 of the Criminal Justice Act 1988 (c. 33); c Article 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17)); d section 27 of the Drug Trafficking Act 1994 (c. 37); e Article 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)). 5 This section has effect subject to sections 80 and 81. Value of property obtained from conduct 80 1 This section applies for the purpose of deciding the value of property obtained by a person as a result of or in connection with his criminal conduct; and the material time is the time the court makes its decision. 2 The value of the property at the material time is the greater of the following— a the value of the property (at the time the person obtained it) adjusted to take account of later changes in the value of money; b the value (at the material time) of the property found under subsection (3). 3 The property found under this subsection is as follows— a if the person holds the property obtained, the property found under this subsection is that property; b if he holds no part of the property obtained, the property found under this subsection is any property which directly or indirectly represents it in his hands; c if he holds part of the property obtained, the property found under this subsection is that part and any property which directly or indirectly represents the other part in his hands. 4 The references in subsection (2)(a) and (b) to the value are to the value found in accordance with section 79. Value of tainted gifts 81 1 The value at any time (the material time) of a tainted gift is the greater of the following— a the value (at the time of the gift) of the property given, adjusted to take account of later changes in the value of money; b the value (at the material time) of the property found under subsection (2). 2 The property found under this subsection is as follows— a if the recipient holds the property given, the property found under this subsection is that property; b if the recipient holds no part of the property given, the property found under this subsection is any property which directly or indirectly represents it in his hands; c if the recipient holds part of the property given, the property found under this subsection is that part and any property which directly or indirectly represents the other part in his hands. 3 The references in subsection (1)(a) and (b) to the value are to the value found in accordance with section 79. Free property 82 1 Property is free unless it falls within subsection (2) or (3). 2 Property falls within this subsection if an order is in force in respect of it under any of these provisions— a section 27 of the Misuse of Drugs Act 1971 (c. 38) (forfeiture orders); b Article 11 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (deprivation orders); c Part 2 of the Proceeds of Crime (Scotland) Act 1995 (c. 43) (forfeiture of property used in crime); d section 143 of the Powers of Criminal Courts (Sentencing) Act 2000 or Chapter 4 of Part 7 of the Sentencing Code (deprivation orders); e section 23 , 23A or 111 of the Terrorism Act 2000 (c. 11) (forfeiture orders); ea paragraph 3(2), 6(2), 10D(1), 10G(2), 10J(3), 10S(2) , 10Z2(3), 10Z7AG(1), 10Z7BB(2), 10Z7CA(3), 10Z7CE(3) or 10Z7DG(3) of Schedule 1 to the Anti-terrorism, Crime and Security Act 2001; f section 245A, 246, 255A, 256, 266, 295(2) , 298(2), 303L(1), 303O(3), 303R(3), 303Z3 , 303Z14(4), 303Z32(1), 303Z37(2), 303Z41(4), 303Z45(3) or 303Z60(4) of this Act. 3 Property falls within this subsection if— a it has been forfeited in pursuance of a forfeiture notice under section 297A or an account forfeiture notice under section 303Z9 ; b it is detained under section 297C , 297D , 298(4) or 303O(9) . ba it is detained under section 303Z30, 303Z31 or 303Z32 in a case where section 303Z42(2) applies; bb it is detained under section 303Z57 or 303Z58 in a case where section 303Z60(6) applies; c it is the forfeitable property in relation to an order under section 303Q(1) or 303Z44(1) . d it has been forfeited in pursuance of a cash forfeiture notice under paragraph 5A of Schedule 1 to the Anti-terrorism, Crime and Security Act 2001 or an account forfeiture notice under paragraph 10W of that Schedule; e it is detained under paragraph 5B, 5C, 9A or 10G(7) of that Schedule; ea it is detained under paragraph 10Z7AE, 10Z7AF or 10Z7AG of that Schedule in a case where paragraph 10Z7CB(2) of that Schedule applies; eb it is detained under paragraph 10Z7DD or 10Z7DE of that Schedule in a case where paragraph 10Z7DG(5) of that Schedule applies; f it is the forfeitable property in relation to an order under paragraph 10I(1) or 10Z7CD(1) of that Schedule. Realisable property 83 Realisable property is— a any free property held by the defendant; b any free property held by the recipient of a tainted gift. Property: general provisions 84 1 Property is all property wherever situated and includes— a money; b all forms of real or personal property; c things in action and other intangible or incorporeal property. 2 The following rules apply in relation to property— a property is held by a person if he holds an interest in it; b property is obtained by a person if he obtains an interest in it; c property is transferred by one person to another if the first one transfers or grants an interest in it to the second; d references to property held by a person include references to property vested in his trustee in bankruptcy or liquidator or in the trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016), of his estate; e references to an interest held by a person beneficially in property include references to an interest which would be held by him beneficially if the property were not so vested; f references to an interest, in relation to land in England and Wales or Northern Ireland, are to any legal estate or equitable interest or power; g references to an interest, in relation to land in Scotland, are to any estate, interest, servitude or other heritable right in or over land, including a heritable security; h references to an interest, in relation to property other than land, include references to a right (including a right to possession). Cryptoassets etc 84A 1 “ Cryptoasset ” means a cryptographically secured digital representation of value or contractual rights that uses a form of distributed ledger technology and can be transferred, stored or traded electronically. 2 “ Crypto wallet ” means— a software, b hardware, c a physical item, or d any combination of the things mentioned in paragraphs (a) to (c), which is used to store the cryptographic private key that allows cryptoassets to be accessed. 3 “ Cryptoasset-related item ” has the meaning given in section 47C(5B). 4 The circumstances in which a cryptoasset is taken to be “destroyed” include circumstances where it is— a disposed of, b transferred, or c otherwise dealt with, in such a way as to ensure, or to make it virtually certain, that it will not be the subject of any further transactions or be dealt with again in any other way. 5 The Secretary of State may by regulations amend the definitions of “cryptoasset” and “crypto wallet” in this section. Proceedings 85 1 Proceedings for an offence are started— a when a justice of the peace issues a summons or warrant under section 1 of the Magistrates’ Courts Act 1980 (c. 43) in respect of the offence; aa when a relevant prosecutor issues a written charge and requisition or single justice procedure notice in respect of the offence; b when a person is charged with the offence after being taken into custody without a warrant; c when a bill of indictment is preferred under section 2 of the Administration of Justice (Miscellaneous Provisions) Act 1933 (c. 36) in a case falling within subsection (2)(b) of that section (preferment by Court of Appeal or High Court judge) or subsection (2)(ba) of that section (preferment by Crown Court judge following approval of deferred prosecution agreement) . 2 If more than one time is found under subsection (1) in relation to proceedings they are started at the earliest of them. 3 If the defendant is acquitted on all counts in proceedings for an offence, the proceedings are concluded when he is acquitted. 4 If the defendant is convicted in proceedings for an offence and the conviction is quashed or the defendant is pardoned before a confiscation order is made, the proceedings are concluded when the conviction is quashed or the defendant is pardoned. 5 If a confiscation order is made against the defendant in proceedings for an offence (whether the order is made by the Crown Court or the Court of Appeal) the proceedings are concluded— a when the order is satisfied or discharged, or b when the order is quashed and there is no further possibility of an appeal against the decision to quash the order. 6 If the defendant is convicted in proceedings for an offence but the Crown Court decides not to make a confiscation order against him, the following rules apply— a if an application for leave to appeal under section 31(2) is refused, the proceedings are concluded when the decision to refuse is made; b if the time for applying for leave to appeal under section 31(2) expires without an application being made, the proceedings are concluded when the time expires; c if on appeal under section 31(2) the Court of Appeal confirms the Crown Court’s decision, and an application for leave to appeal under section 33 is refused, the proceedings are concluded when the decision to refuse is made; d if on appeal under section 31(2) the Court of Appeal confirms the Crown Court’s decision, and the time for applying for leave to appeal under section 33 expires without an application being made, the proceedings are concluded when the time expires; e if on appeal under section 31(2) the Court of Appeal confirms the Crown Court’s decision, and on appeal under section 33 the Supreme Court confirms the Court of Appeal’s decision, the proceedings are concluded when the Supreme Court confirms the decision; f if on appeal under section 31(2) the Court of Appeal directs the Crown Court to reconsider the case, and on reconsideration the Crown Court decides not to make a confiscation order against the defendant, the proceedings are concluded when the Crown Court makes that decision; g if on appeal under section 33 the Supreme Court directs the Crown Court to reconsider the case, and on reconsideration the Crown Court decides not to make a confiscation order against the defendant, the proceedings are concluded when the Crown Court makes that decision. 7 Any power to extend the time for giving notice of application for leave to appeal, or for applying for leave to appeal, must be ignored for the purposes of subsection (6). 8 In applying subsection (6) the fact that a court may decide on a later occasion to make a confiscation order against the defendant must be ignored. 9 In this section “relevant prosecutor” , “ requisition ” , “single justice procedure notice” and “ written charge ” have the same meaning as in section 29 of the Criminal Justice Act 2003. Applications 86 1 An application under section 19, 20, 27 or 28 is concluded— a in a case where the court decides not to make a confiscation order against the defendant, when it makes the decision; b in a case where a confiscation order is made against him as a result of the application, when the order is satisfied or discharged, or when the order is quashed and there is no further possibility of an appeal against the decision to quash the order; c in a case where the application is withdrawn, when the person who made the application notifies the withdrawal to the court to which the application was made. 2 An application under section 21 or 22 is concluded— a in a case where the court decides not to vary the confiscation order concerned, when it makes the decision; b in a case where the court varies the confiscation order as a result of the application, when the order is satisfied or discharged, or when the order is quashed and there is no further possibility of an appeal against the decision to quash the order; c in a case where the application is withdrawn, when the person who made the application notifies the withdrawal to the court to which the application was made. Confiscation orders 87 1 A confiscation order is satisfied when no amount is due under it. 1A The “amount payable” under a confiscation order, where part of that amount has been paid, means the amount that remains to be paid. 2 A confiscation order is subject to appeal until there is no further possibility of an appeal on which the order could be varied or quashed .... No further possibility of appeal 87A 1 The following rule applies for the purposes of construing any provision of this Part which refers to there being no further possibility of— a an appeal against a decision of a court, or b an appeal on which an order of a court could be varied or quashed. 2 Any power to extend the time for giving notice of application for leave to appeal, or for applying for leave to appeal, must be ignored. Other interpretative provisions 88 1 A reference to the offence (or offences) concerned must be construed in accordance with section 6(9). 2 A criminal investigation is an investigation which police officers or other persons have a duty to conduct with a view to it being ascertained whether a person should be charged with an offence. 3 A defendant is a person against whom proceedings for an offence have been started (whether or not he has been convicted). 4 A reference to sentencing the defendant for an offence includes a reference to dealing with him otherwise in respect of the offence. 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 The following paragraphs apply to references to orders— a a confiscation order is an order under section 6; b a restraint order is an order under section 41. 7 Sections 75 to 87 and this section apply for the purposes of this Part. General Procedure on appeal to the Court of Appeal 89 1 An appeal to the Court of Appeal under this Part lies only with the leave of that Court. 2 Subject to rules of court made under section 53(1) of the Senior Courts Act 1981 (c. 54) (distribution of business between civil and criminal divisions) the criminal division of the Court of Appeal is the division— a to which an appeal to that Court under this Part is to lie, and b which is to exercise that Court’s jurisdiction under this Part. 3 In relation to appeals to the Court of Appeal under this Part, the Secretary of State may make an order containing provision corresponding to any provision in the Criminal Appeal Act 1968 (c. 19) (subject to any specified modifications). 4 Subject to any rules made under section 91, the costs of and incidental to all proceedings on an appeal to the criminal division of the Court of Appeal under— za section 31(4) (appeals against determinations under section 10A), a section 43(1) or (2) (appeals against orders made in restraint proceedings), or b section 65 (appeals against, or relating to, the making of receivership orders), are in the discretion of the court. 5 Such rules may in particular make provision for regulating matters relating to the costs of those proceedings, including prescribing scales of costs to be paid to legal or other representatives. 6 The court shall have full power to determine by whom and to what extent the costs are to be paid. 7 In any proceedings mentioned in subsection (4), the court may— a disallow, or b (as the case may be) order the legal or other representative concerned to meet, the whole of any wasted costs or such part of them as may be determined in accordance with rules under section 91. 8 In subsection (7) “ wasted costs ” means any costs incurred by a party— a as a result of any improper, unreasonable or negligent act or omission on the part of any legal or other representative or any employee of such a representative, or b which, in the light of any such act or omission occurring after they were incurred, the court considers it is unreasonable to expect that party to pay. 9 “ Legal or other representative ”, in relation to a party to proceedings means any person exercising a right of audience or right to conduct litigation on his behalf. Procedure on appeal to the Supreme Court 90 1 Section 33(3) of the Criminal Appeal Act 1968 (limitation on appeal from criminal division of the Court of Appeal) does not prevent an appeal to the Supreme Court under this Part. 2 In relation to appeals to the Supreme Court under this Part, the Secretary of State may make an order containing provision corresponding to any provision in the Criminal Appeal Act 1968 (subject to any specified modifications). Crown Court Rules 91 In relation to— a proceedings under this Part, or b receivers appointed under this Part, Criminal Procedure Rules may make provision corresponding to provision in Civil Procedure Rules. Part 3 Confiscation: Scotland Confiscation orders Making of order 92 1 The court must act under this section where the following three conditions are satisfied. 2 The first condition is that an accused falls within either of the following paragraphs— a he is convicted of an offence or offences, whether in solemn or summary proceedings, or b in the case of summary proceedings in respect of an offence (without proceeding to conviction) an order is made discharging him absolutely. 3 The second condition is that the prosecutor asks the court to act under this section. 4 The third condition is that the court decides to order some disposal in respect of the accused; and an absolute discharge is a disposal for the purpose of this subsection. 5 If the court acts under this section it must proceed as follows— a it must decide whether the accused has a criminal lifestyle; b if it decides that he has a criminal lifestyle it must decide whether he has benefited from his general criminal conduct; c if it decides that he does not have a criminal lifestyle it must decide whether he has benefited from his particular criminal conduct. 6 If the court decides under subsection (5)(b) or (c) that the accused has benefited from the conduct referred to— a it must decide the recoverable amount, and b it must make an order (a confiscation order) requiring him to pay that amount. Paragraph (b) applies only if, or to the extent that, it would not be disproportionate to require the accused to pay the recoverable amount. 7 But the court must treat the duty in subsection (6) as a power if it believes that any victim of the conduct has at any time started or intends to start proceedings against the accused in respect of loss, injury or damage sustained in connection with the conduct. 8 Before making an order under this section the court must take into account any representations made to it by any person whom the court thinks is likely to be affected by the order. 9 The standard of proof required to decide any question arising under subsection (5) or (6) is the balance of probabilities. 10 The first condition is not satisfied if the accused is unlawfully at large (but section 111 may apply). 11 For the purposes of any appeal or review, an order under this section is a sentence. 12 References in this Part to the offence (or offences) concerned are to the offence (or offences) mentioned in subsection (2). 13 In this section and sections 93 to 118 “ the court ” means the High Court of Justiciary , the Sheriff Appeal Court or the sheriff. Recoverable amount 93 1 The recoverable amount for the purposes of section 92 is an amount equal to the accused’s benefit from the conduct concerned. 2 But if the accused shows that the available amount is less than that benefit the recoverable amount is— a the available amount, or b a nominal amount, if the available amount is nil. 3 But if section 92(7) applies the recoverable amount is such amount as— a the court believes is just, but b does not exceed the amount found under subsection (1) or (2) (as the case may be). 4 In calculating the accused’s benefit from the conduct concerned for the purposes of subsection (1), the following must be ignored— a any property in respect of which a recovery order is in force under section 266, b any property which has been forfeited in pursuance of a forfeiture notice under section 297A or an account forfeiture notice under section 303Z9 , ... c any property in respect of which a forfeiture order is in force under section 298(2) , 303O(3), 303R(3) , 303Z14(4), 303Z41(4), 303Z45(3) or 303Z60(4) , and d any property which is the forfeitable property in relation to an order under section 303Q(1) or 303Z44(1) . 5 If the court decides the available amount, it must include in the confiscation order a statement of its findings as to the matters relevant for deciding that amount. Accused’s benefit 94 1 If the court is acting under section 92 this section applies for the purpose of— a deciding whether the accused has benefited from conduct, and b deciding his benefit from the conduct. 2 The court must take account of— a conduct occurring up to the time it makes its decision; b property obtained up to that time. 3 Subsection (4) applies if— a the conduct concerned is general criminal conduct, b a confiscation order mentioned in subsection (5) has at an earlier time been made against the accused, and c his benefit for the purposes of that order was benefit from his general criminal conduct. 4 His benefit found at the time the last confiscation order mentioned in subsection (3)(c) was made against him must be taken for the purposes of this section to be his benefit from his general criminal conduct at that time. 5 If the conduct concerned is general criminal conduct the court must deduct the aggregate of the following amounts— a the amount ordered to be paid under each confiscation order previously made against the accused; b the amount ordered to be paid under each confiscation order previously made against him under— i the Drug Trafficking Offences Act 1986 (c. 32); ii Part 1 of the Criminal Justice (Scotland) Act 1987 (c. 41); iii Part 6 of the Criminal Justice Act 1988 (c. 33); iv the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I.17)); v Part 1 of the Drug Trafficking Act 1994 (c. 37); vi Part 1 of the Proceeds of Crime (Scotland) Act 1995 (c. 43); vii the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/ 1299 (N.I.9)); or viii Part 2 or 4 of this Act. 6 But subsection (5) does not apply to an amount which has been taken into account for the purposes of a deduction under that subsection on any earlier occasion. 7 The reference to general criminal conduct in the case of a confiscation order made under any of the provisions listed in subsection (5)(b) is a reference to conduct in respect of which a court is required or entitled to make one or more assumptions for the purpose of assessing a person’s benefit from the conduct. Available amount 95 1 For the purposes of deciding the recoverable amount, the available amount is the aggregate of— a the total of the values (at the time the confiscation order is made) of all the free property then held by the accused minus the total amount payable in pursuance of obligations which then have priority, and b the total of the values (at that time) of all tainted gifts. 2 An obligation has priority if— a it is an obligation of the accused to pay an amount due in respect of a fine or other order of a court which was imposed or made on conviction for an offence and at any time before the confiscation order is made, or b it is an obligation of the accused to pay a sum which would be— i a preferred debt if the accused’s estate were sequestrated on the date of the confiscation order, or ii a preferential debt if his winding up were ordered on that date. 3 In subsection (2)— “ preferred debt ” has the meaning given by section 129(2) of the Bankruptcy (Scotland) Act 2016 ; “ preferential debt ” has the meaning given by section 386 of the Insolvency Act 1986 (c. 45). Assumptions to be made in case of criminal lifestyle 96 1 Where the court decides under section 92 that the accused has a criminal lifestyle it must make the following four assumptions for the purpose of— a deciding whether he has benefited from his general criminal conduct, and b deciding his benefit from the conduct. 2 The first assumption is that any property transferred to the accused at any time after the relevant day was obtained by him— a as a result of his general criminal conduct, and b at the earliest time he appears to have held it. 3 The second assumption is that any property held by the accused at any time after the date of conviction was obtained by him— a as a result of his general criminal conduct, and b at the earliest time he appears to have held it. 4 The third assumption is that any expenditure incurred by the accused at any time after the relevant day was met from property obtained by him as a result of his general criminal conduct. 5 The fourth assumption is that, for the purpose of valuing any property obtained (or assumed to have been obtained) by the accused, he obtained it free of any other interests in it. 6 But the court must not make any of those assumptions in relation to particular property or expenditure if— a the assumption is shown to be incorrect, or b there would be a serious risk of injustice if the assumption were made. 7 If the court does not make one or more of those assumptions it must state its reasons. 8 The relevant day is the first day of the period of six years ending with— a the day when proceedings for the offence concerned were instituted against the accused, or b if there are two or more offences and proceedings for them were instituted on different days, the earliest of those days. 9 But if a confiscation order mentioned in section 94(3)(c) has been made against the accused at any time during the period mentioned in subsection (8)— a the relevant day is the day when the accused’s benefit was calculated for the purposes of the last such confiscation order; b the second assumption does not apply to any property which was held by him on or before the relevant day. 10 The date of conviction is— a the date on which the accused was convicted of the offence concerned, or b if there are two or more offences and the convictions are on different dates, the date of the latest. Effect of order on court’s other powers 97 1 If the court decides to make a confiscation order it must act as mentioned in subsections (2) and (4) in respect of the offence or offences concerned. 2 The court must take account of the confiscation order before— a it imposes a fine on the accused, or b it makes an order falling within subsection (3). 3 These orders fall within this subsection— a an order involving payment by the accused, other than a compensation order under section 249 of the Procedure Act (compensation orders) , a restitution order or a victim surcharge under section 253F(2) of the Procedure Act ; b an order under section 27 of the Misuse of Drugs Act 1971 (c. 38) (forfeiture orders); c an order under Part 2 of the Proceeds of Crime (Scotland) Act 1995 (c. 43) (forfeiture orders); d an order under section 23 or 23A of the Terrorism Act 2000 (c. 11) (forfeiture orders). 4 Subject to subsection (2), the court must leave the confiscation order out of account in deciding the appropriate sentence for the accused. 5 Subsection (6) applies if— a a court makes both a confiscation order and a compensation order under section 249 of the Procedure Act against the same person in the same proceedings, and b the court believes he will not have sufficient means to satisfy both the orders in full. 6 In such a case the court must direct that so much of the compensation as it specifies is to be paid out of any sums recovered under the confiscation order; and the amount it specifies must be the amount it believes will not be recoverable because of the insufficiency of the person’s means. Application of receipts: restitution order and victim surcharge 97A 1 Subsection (2) applies if— a a court makes a confiscation order and a relevant order against the same person in the same proceedings, and b the court believes that the person will not have sufficient means to satisfy both orders in full. 2 In such a case the court must direct that so much of the amount payable under the relevant order as it specifies is to be paid out of any sums recovered under the confiscation order. 3 Subsection (4) applies if— a a court makes a confiscation order, a compensation order under section 249 of the Procedure Act and a relevant order against the same person in the same proceedings, and b the court believes that the person will not have sufficient means to satisfy all the orders in full. 4 In such a case the court must direct that so much of the compensation, and so much of the amount payable under the relevant order, as it specifies is to be paid out of any sums recovered under the confiscation order. 5 The amount a court specifies under subsection (2) or (4) must be the amount the court believes will not be recoverable because of the insufficiency of the person's means. 6 Where the amount a court specifies in a direction under subsection (4) is sufficient to satisfy in full the compensation, the direction must provide for the compensation to be so satisfied before payment of the amount payable under the relevant order. 7 Where the amount a court specifies in a direction under subsection (4) is not sufficient to satisfy in full the compensation, the direction must provide for the compensation to be satisfied to the extent of the amount specified in the direction. 8 In this section, “ relevant order ” means— a a restitution order, or b a victim surcharge under section 253F(2) of the Procedure Act. 9 In this Part, “ restitution order ” is to be construed in accordance with section 253A(2) of the Procedure Act. Orders for securing compliance with confiscation order 97B 1 This section applies where the court makes a confiscation order. 2 The court may make such order in relation to the accused as it believes is appropriate for the purpose of ensuring that the confiscation order is effective (a “compliance order”). 3 The court must consider whether to make a compliance order— a on the making of the confiscation order, and b if it does not make a compliance order then, at any later time (while the confiscation order is still in effect) on the application of the prosecutor. 4 In considering whether to make a compliance order, the court must, in particular, consider whether any restriction or prohibition on the accused's travel outside the United Kingdom ought to be imposed for the purpose mentioned in subsection (2). 5 The court may discharge or vary a compliance order on an application made by— a the prosecutor; b the accused. 6 For the purposes of any appeal or review, a compliance order is a sentence. Breach of compliance order 97C 1 This section applies where— a a compliance order has been made in relation to an accused, and b it appears to the court that the accused has failed to comply with the compliance order. 2 The court may— a issue a warrant for the accused's arrest, or b issue a citation to the accused requiring the accused to appear before the court. 3 If the accused fails to appear as required by a citation issued under subsection (2)(b), the court may issue a warrant for the arrest of the accused. 4 The unified citation provisions (as defined in section 307(1) of the Procedure Act) apply in relation to a citation under subsection (2)(b). 5 The court must, before considering the alleged failure— a provide the accused with written details of the alleged failure, b inform the accused that the accused is entitled to be legally represented, and c inform the accused that no answer need be given to the allegation before the accused— i has been given an opportunity to take legal advice, or ii has indicated that the accused does not wish to take legal advice. 6 If the court is satisfied that the accused has failed without reasonable excuse to comply with the compliance order, the court may— a impose on the accused a fine not exceeding level 3 on the standard scale, b revoke the compliance order and impose on the accused a sentence of imprisonment for a term not exceeding 3 months, c vary the compliance order, or d both impose a fine under paragraph (a) and vary the order under paragraph (c). 7 The court may vary the compliance order if the court is satisfied— a that the accused has failed to comply with the order, b that the accused had a reasonable excuse for the failure, and c that, having regard to the circumstances which have arisen since the order was imposed, it is in the interests of justice to vary the order. 8 Evidence of one witness is sufficient for the purpose of establishing that an accused has failed without reasonable excuse to comply with a compliance order. Appeals against variation or discharge of compliance orders 97D The prosecutor or the accused may appeal against a decision of the court under section 97B(5)— a to vary or refuse to vary a compliance order, or b to discharge or refuse to discharge a compliance order. Disposal of family home 98 1 This section applies where a confiscation order has been made in relation to any person and the prosecutor has not satisfied the court that the person’s interest in his family home has been acquired as a benefit from his criminal conduct. 2 Where this section applies, then, before the administrator disposes of any right or interest in the person’s family home he shall— a obtain the relevant consent; or b where he is unable to do so, apply to the court for authority to carry out the disposal. 3 On an application being made to it under subsection (2)(b), the court, after having regard to all the circumstances of the case including— a the needs and financial resources of the spouse or former spouse of the person concerned; b the needs and financial resources of any child of the family; c the length of the period during which the family home has been used as a residence by any of the persons referred to in paragraph (a) or (b), may refuse to grant the application or may postpone the granting of the application for such period (not exceeding 12 months) as it may consider reasonable in the circumstances or may grant the application subject to such conditions as it may prescribe. 4 Subsection (3) shall apply— a to an action for division and sale of the family home of the person concerned; or b to an action for the purpose of obtaining vacant possession of that home, brought by the administrator as it applies to an application under subsection (2)(b) and, for the purposes of this subsection, any reference in subsection (3) to the granting of the application shall be construed as a reference to the granting of decree in the action. 5 In this section— “ family home ”, in relation to any person (in this subsection referred to as “ the relevant person ”) means any property in which the relevant person has or had (whether alone or in common with any other person) a right or interest, being property which is occupied as a residence by the relevant person and his or her spouse or by the relevant person’s spouse or former spouse (in any case with or without a child of the family) or by the relevant person with a child of the family; “ child of the family ” includes any child or grandchild of either the relevant person or his or her spouse or former spouse, and any person who has been treated by either the relevant person or his or her spouse or former spouse as if he or she were a child of the relevant person, spouse or former spouse, whatever the age of such a child, grandchild or person may be; and “ relevant consent ” means in relation to the disposal of any right or interest in a family home— in a case where the family home is occupied by the spouse or former spouse of the relevant person, the consent of the spouse or, as the case may be, of the former spouse, whether or not the family home is also occupied by the relevant person; where paragraph (a) does not apply, in a case where the family home is occupied by the relevant person with a child of the family, the consent of the relevant person. Procedural matters Postponement 99 1 The court may— a proceed under section 92 before it sentences the accused for the offence (or any of the offences concerned), or b postpone proceedings under section 92 for a specified period. 2 A period of postponement may be extended. 3 A period of postponement (including one as extended) must not end after the permitted period ends. 4 But subsection (3) does not apply if there are exceptional circumstances or if the accused has failed to comply with an order under section 102(1). 5 The permitted period is the period of two years starting with the date of conviction. 6 But if— a the accused appeals against his conviction for the offence (or any of the offences) concerned, and b the period of three months (starting with the day when the appeal is determined or otherwise disposed of) ends after the period found under subsection (5), the permitted period is that period of three months. 7 A postponement or extension may be made— a on application by the accused; b on application by the prosecutor; c by the court of its own motion. 8 If— a proceedings are postponed for a period, and b an application to extend the period is made before it ends, the application may be granted even after the period ends. 9 The date of conviction is— a the date on which the accused was convicted of the offence concerned, or b if there are two or more offences and the convictions were on different dates, the date of the latest. 10 A confiscation order must not be quashed only on the ground that there was a defect or omission in the procedure connected with the application for or the granting of a postponement. 11 But subsection (10) does not apply if before it made the confiscation order the court has— a imposed a fine on the accused; b made an order falling within section 97(3); c made an order under section 249 of the Procedure Act; d made a restitution order; e ordered the accused under section 253F(2) of the Procedure Act to pay a victim surcharge. Effect of postponement 100 1 If the court postpones proceedings under section 92 it may proceed to sentence the accused for the offence (or any of the offences) concerned. 2 Subsection (1) is without prejudice to sections 201 and 202 of the Procedure Act. 3 In sentencing the accused for the offence (or any of the offences) concerned in the postponement period the court must not— a impose a fine on him, b make an order falling within section 97(3), ... c make an order for the payment of compensation under section 249 of the Procedure Act. d make a restitution order, or e order the accused under section 253F(2) of the Procedure Act to pay a victim surcharge. 4 If the court sentences the accused for the offence (or any of the offences) concerned in the postponement period, after that period ends it may vary the sentence by— a imposing a fine on him, b making an order falling within section 97(3), ... c making an order for the payment of compensation under section 249 of the Procedure Act. d making a restitution order, or e ordering the accused under section 253F(2) of the Procedure Act to pay a victim surcharge. 5 But the court may proceed under subsection (4) only within the period of 28 days which starts with the last day of the postponement period. 6 Where the court postpones proceedings under section 92 following conviction on indictment, section 109(1) of the Procedure Act (intimation of intention to appeal against conviction or conviction and sentence) has effect as if the reference to the final determination of the proceedings were a reference to the relevant day. 7 Despite subsection (6), the accused may appeal under section 106 of the Procedure Act against any confiscation order made, or any other sentence passed, after the end of the postponement period, in respect of the conviction. 8 Where the court postpones proceedings under section 92 following conviction on complaint— a section 176(1) of the Procedure Act (stated case: manner and time of appeal) has effect in relation to an appeal under section 175(2)(a) or (d) as if the reference to the final determination of the proceedings were a reference to the relevant day, and b the draft stated case in such an appeal must be prepared and issued within 3 weeks of the relevant day. 9 Despite subsection (8), the accused may appeal under section 175(2)(b), and the prosecutor may appeal under section 175(3)(b), of the Procedure Act against any confiscation order made, or any other sentence passed, after the end of the postponement period, in respect of the conviction. 10 The relevant day is— a in the case of an appeal against conviction where the court has sentenced the accused under subsection (1), the day on which the postponement period commenced; b in any other case, the day on which sentence is passed in open court. 11 The postponement period is the period for which proceedings under section 92 are postponed. Statement of information 101 1 When the court is proceeding under section 92 the prosecutor must, within such period as the court may order, give the court a statement of information. 2 If the prosecutor believes the accused has a criminal lifestyle the statement of information is a statement of matters the prosecutor believes are relevant in connection with deciding these issues— a whether the accused has a criminal lifestyle; b whether he has benefited from his general criminal conduct; c his benefit from the conduct. 3 A statement under subsection (2) must include information the prosecutor believes is relevant— a in connection with the making by the court of a required assumption under section 96; b for the purpose of enabling the court to decide if the circumstances are such that it must not make such an assumption. 4 If the prosecutor does not believe the accused has a criminal lifestyle the statement of information is a statement of matters the prosecutor believes are relevant in connection with deciding these issues— a whether the accused has benefited from his particular criminal conduct; b his benefit from the conduct. 5 If the prosecutor gives the court a statement of information— a he may at any time give the court a further statement of information; b he must give the court a further statement of information if it orders him to do so, and he must give it within the period the court orders. 6 If the court makes an order under this section it may at any time vary it by making another one. Accused’s response to statement of information 102 1 When the prosecutor gives the court a statement of information and the court is satisfied that he has served a copy on the accused, the court shall order the accused— a to indicate the extent to which he accepts each allegation in the statement, and b so far as he does not accept such an allegation, to give particulars of any matters he proposes to rely on, within the period it orders. 2 Where by virtue of section 99 the court postpones proceedings under section 92, the period ordered by the court under subsection (1) shall be a period ending not less than six months before the end of the permitted period mentioned in section 99. 3 If the accused accepts to any extent an allegation in a statement of information the court may treat his acceptance as conclusive of the matters to which it relates for the purpose of deciding the issues referred to in section 101(2) or (4) (as the case may be). 4 If the accused fails in any respect to comply with an order under subsection (1) he may be treated for the purposes of subsection (3) as accepting every allegation in the statement of information apart from— a any allegation in respect of which he has complied with the requirement; b any allegation that he has benefited from his general or particular criminal conduct. 5 Where— a an allegation in a statement of information is challenged by the accused, or b the matters referred to in subsection (1)(b) are challenged by the prosecutor, the court must consider the matters being challenged at a hearing. 6 The judge presiding at the hearing may, if he is not the trial judge and he considers it in the interests of justice to do so, adjourn the hearing to a date when the trial judge is available. 7 If the court makes an order under this section it may at any time vary it by making another one. 8 No acceptance under this section that the accused has benefited from conduct is admissible in evidence in proceedings for an offence. Provision of information by accused 103 1 For the purpose of obtaining information to help it in carrying out its functions under section 92 the court may at any time order the accused to give it information specified in the order. 2 An order under this section may require all or a specified part of the information to be given in a specified manner and before a specified date. 3 If the accused fails without reasonable excuse to comply with an order under this section the court may draw such inference as it thinks appropriate. 4 Subsection (3) does not affect any power of the court to deal with the accused in respect of a failure to comply with an order under this section. 5 If the prosecutor accepts to any extent an allegation made by the accused— a in giving information required by an order under this section, or b in any other statement given to the court in relation to any matter relevant to deciding the available amount under section 95, the court may treat the acceptance as conclusive of the matters to which it relates. 6 For the purposes of this section an allegation may be accepted in a manner ordered by the court. 7 If the court makes an order under this section it may at any time vary it by making another order. 8 No information given under this section which amounts to an admission by the accused that he has benefited from criminal conduct is admissible in evidence in proceedings for an offence. Reconsideration No order made: reconsideration of case 104 1 This section applies if— a the first condition in section 92 is satisfied but no court has proceeded under that section, b the prosecutor has evidence which was not available to him on the relevant date, c before the end of the period of six years starting with the date of conviction the prosecutor applies to the court to consider the evidence, and d after considering the evidence the court thinks it is appropriate for it to proceed under section 92. 2 The court must proceed under section 92, and when it does so subsections (3) to (8) below apply. 3 If the court has already sentenced the accused for the offence (or any of the offences) concerned section 92(4) does not apply. 4 Section 94(2) does not apply, and the rules applying instead are that the court must take account of— a conduct occurring before the relevant date; b property obtained before that date; c property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date. 5 In relation to the assumptions that the court must make under section 96— a the first and second assumptions do not apply with regard to property first held by the accused on or after the relevant date; b the third assumption does not apply with regard to expenditure incurred by him on or after that date; c the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date. 6 The recoverable amount for the purposes of section 92 is such amount as— a the court believes is just, but b does not exceed the amount found under section 93. 7 In arriving at the just amount the court must have regard in particular to— a the amount found under section 93; b any fine imposed on the accused in respect of the offence (or any of the offences) concerned; c any order which falls within section 97(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by a court in deciding what is the free property held by the accused for the purposes of section 95; d any compensation order which has been made against him in respect of the offence (or any of the offences) concerned under section 249 of the Procedure Act. e any restitution order which has been made against the accused in respect of the offence (or any of the offences) concerned; f any order under section 253F(2) of the Procedure Act requiring the accused to pay a victim surcharge in respect of the offence (or any of the offences) concerned. 8 If an order for payment of compensation under section 249 of the Procedure Act has been made against the accused in respect of the offence or offences concerned, section 97(5) and (6) do not apply. 8A If a restitution order or an order under section 253F(2) of the Procedure Act has been made against the accused in respect of the offence or offences concerned, section 97A(2) and (4) does not apply. 9 The relevant date is— a if the court made a decision not to proceed under section 92, the date of the decision; b if the court did not make such a decision, the date of the conviction. 10 The date of conviction is— a the date on which the accused was convicted of the offence concerned, or b if there are two or more offences and the convictions were on different dates, the date of the latest. 11 In this section references to the court are to the court which had jurisdiction in respect of the offence or offences concerned to make a confiscation order. No order made: reconsideration of benefit 105 1 This section applies if the following two conditions are satisfied. 2 The first condition is that in proceeding under section 92 the court has decided that— a the accused has a criminal lifestyle but has not benefited from his general criminal conduct, or b the accused does not have a criminal lifestyle and has not benefited from his particular criminal conduct. 3 The second condition is that— a the prosecutor has evidence which was not available to him when the court decided that the accused had not benefited from his general or particular criminal conduct, b before the end of the period of six years starting with the date of conviction the prosecutor applies to the court to consider the evidence, and c after considering the evidence the court concludes that it would have decided that the accused had benefited from his general or particular criminal conduct (as the case may be) if the evidence had been available to it. 4 If this section applies the court— a must make a fresh decision under section 92(5)(b) or (c) as to whether the accused has benefited from his general or particular criminal conduct (as the case may be); b may make a confiscation order under that section. 5 Subsections (6) to (11) below apply if the court proceeds under section 92 in pursuance of this section. 6 If the court has already sentenced the accused for the offence (or any of the offences) concerned section 92(4) does not apply. 7 Section 94(2) does not apply, and the rules applying instead are that the court must take account of— a conduct occurring before the date of the original decision that the accused had not benefited from his general or particular criminal conduct; b property obtained before that date; c property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date. 8 In relation to the assumptions that the court must make under section 96— a the first and second assumptions do not apply with regard to property first held by the accused on or after the date of the original decision that the accused had not benefited from his general or particular criminal conduct; b the third assumption does not apply with regard to expenditure incurred by him on or after that date; c the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date. 9 The recoverable amount for the purposes of section 92 is such amount as— a the court believes is just, but b does not exceed the amount found under section 93. 10 In arriving at the just amount the court must have regard in particular to— a the amount found under section 93; b any fine imposed on the accused in respect of the offence (or any of the offences) concerned; c any order which falls within section 97(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by a court in deciding what is the free property held by the accused for the purposes of section 95; d any compensation order which has been made against him in respect of the offence (or any of the offences) concerned under section 249 of the Procedure Act. e any restitution order which has been made against the accused in respect of the offence (or any of the offences) concerned; f any order under section 253F(2) of the Procedure Act requiring the accused to pay a victim surcharge in respect of the offence (or any of the offences) concerned. 11 If an order for the payment of compensation under section 249 of the Procedure Act has been made against the accused in respect of the offence or offences concerned, section 97(5) and (6) do not apply. 11A If a restitution order or an order under section 253F(2) of the Procedure Act has been made against the accused in respect of the offence or offences concerned, section 97A(2) and (4) does not apply. 12 The date of conviction is the date found by applying section 104(10). 13 In this section references to the court are to the court which had jurisdiction in respect of the offence or offences concerned to make a confiscation order. Order made: reconsideration of benefit 106 1 This section applies if— a a court has made a confiscation order, b there is evidence which was not available to the prosecutor at the relevant time, c the prosecutor believes that if the court were to find the amount of the accused’s benefit in pursuance of this section it would exceed the relevant amount, d before the end of the period of six years starting with the date of conviction the prosecutor applies to the court to consider the evidence, and e after considering the evidence the court thinks it is appropriate for it to proceed under this section. 2 The court must make a new calculation of the accused’s benefit from the conduct concerned, and when it does so subsections (3) to (5) below apply. 3 Section 94(2) does not apply, and the rules applying instead are that the court must take account of— a conduct occurring up to the time it decided the accused’s benefit for the purposes of the confiscation order; b property obtained up to that time; c property obtained after that time if it was obtained as a result of or in connection with conduct occurring before that time. 4 In applying section 94(3) the confiscation order must be ignored. 5 In relation to the assumptions that the court must make under section 96— a the first and second assumptions do not apply with regard to property first held by the accused after the time the court decided his benefit for the purposes of the confiscation order; b the third assumption does not apply with regard to expenditure incurred by him after that time; c the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him after that time. 6 If the amount found under the new calculation of the accused’s benefit exceeds the relevant amount the court— a must make a new calculation of the recoverable amount for the purposes of section 92, and b if it exceeds the amount required to be paid under the confiscation order, may vary the order by substituting for the amount required to be paid such amount as it believes just. 7 In applying subsection (6)(a) the court must— a take the new calculation of the accused’s benefit; b apply section 95 as if references to the time the confiscation order is made were to the time of the new calculation of the recoverable amount and as if references to the date of the confiscation order were to the date of that new calculation. 8 In applying subsection (6)(b) the court must have regard in particular to— a any fine imposed on the accused for the offence (or any of the offences) concerned; b any order which falls within section 97(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by a court in deciding what is the free property held by the accused for the purposes of section 95; c any order which has been made against him in respect of the offence (or any of the offences) concerned under section 249 of the Procedure Act. d any restitution order which has been made against the accused in respect of the offence (or any of the offences) concerned; e any order under section 253F(2) of the Procedure Act requiring the accused to pay a victim surcharge in respect of the offence (or any of the offences) concerned. 9 But in applying subsection (6)(b) the court— a must not have regard to an order falling within subsection (8)(c) if a court has made a direction under section 97(6); b must not have regard to an order falling within subsection (8)(d) or (e) if a court has made a direction under section 97A(2) or (4). 10 In deciding under this section whether one amount exceeds another the court must take account of any change in the value of money. 11 The relevant time is— a when the court calculated the accused’s benefit for the purposes of the confiscation order, if this section has not applied previously; b when the court last calculated the accused’s benefit in pursuance of this section, if this section has applied previously. 12 The relevant amount is— a the amount found as the accused’s benefit for the purposes of the confiscation order, if this section has not applied previously; b the amount last found as the accused’s benefit in pursuance of this section, if this section has applied previously. 13 The date of conviction is the date found by applying section 104(10). Order made: reconsideration of available amount 107 1 This section applies if— a a court has made a confiscation order, b the amount required to be paid was the amount found under section 93(2), and c the prosecutor applies to the court to make a new calculation of the available amount. 2 In a case where this section applies the court must make the new calculation, and in doing so it must apply section 95 as if references to the time the confiscation order is made were to the time of the new calculation and as if references to the date of the confiscation order were to the date of the new calculation. 3 If the amount found under the new calculation exceeds the relevant amount the court may vary the order by substituting for the amount required to be paid such amount as— a it thinks is just, but b does not exceed the amount found as the accused’s benefit from the conduct concerned. 4 In arriving at the just amount the court must have regard in particular to— a any fine imposed on the accused for the offence (or any of the offences) concerned; b any order which falls within section 97(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by a court in deciding what is the free property held by the accused for the purposes of section 95; c any order which has been made against him in respect of the offence (or any of the offences) concerned under section 249 of the Procedure Act. d any restitution order which has been made against the accused in respect of the offence (or any of the offences) concerned; e any order under section 253F(2) of the Procedure Act requiring the accused to pay a victim surcharge in respect of the offence (or any of the offences) concerned. 5 But in deciding what is just the court— a must not have regard to an order falling within subsection (4)(c) if a court has made a direction under section 97(6); b must not have regard to an order falling within subsection (4)(d) or (e) if a court has made a direction under section 97A(2) or (4). 6 In deciding under this section whether one amount exceeds another the court must take account of any change in the value of money. 7 The relevant amount is— a the amount found as the available amount for the purposes of the confiscation order, if this section has not applied previously; b the amount last found as the available amount in pursuance of this section, if this section has applied previously. 8 The amount found as the accused’s benefit from the conduct concerned is— a the amount so found when the confiscation order was made, or b if one or more new calculations of the accused’s benefit have been made under section 106 the amount found on the occasion of the last such calculation. Inadequacy of available amount: variation of order 108 1 This section applies if— a a court has made a confiscation order, and b the accused or the prosecutor applies to the court to vary the order under this section. 2 In such a case the court must calculate the available amount and in doing so it must apply section 95 as if references to the time the confiscation order is made were to the time of the calculation and as if references to the date of the confiscation order were to the date of the calculation. 3 If the court finds that the available amount (as so calculated) is inadequate to meet the amount remaining to be paid it may vary the order by substituting for the amount required to be paid such smaller amount as the court believes is just. 4 If a person’s estate has been sequestrated or he has been made bankrupt, or if an order for the winding up of a company has been made, the court must take into account the extent to which realisable property held by him or by the company may be distributed among creditors. 5 The court may disregard any inadequacy which it thinks is attributable (wholly or partly) to anything done by the accused for the purpose of preserving property held by the recipient of a tainted gift from any risk of realisation under this Part. 6 In subsection (4) “ company ” means any company which may be wound up under the Insolvency Act 1986 (c. 45) or the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)). Inadequacy of available amount: discharge of order 109 1 This section applies if— a a court has made a confiscation order, b the prosecutor applies to the court to discharge the order under this section, and c the amount remaining to be paid under the order is less than £1,000. 2 In such a case the court must calculate the available amount, and in doing so it must apply section 95 as if references to the time the confiscation order is made were to the time of the calculation and as if references to the date of the confiscation order were to the date of the calculation. 3 If the court— a finds that the available amount (as so calculated) is inadequate to meet the amount remaining to be paid, and b is satisfied that the inadequacy is due wholly to a specified reason or a combination of specified reasons, it may discharge the confiscation order. 4 The specified reasons are— a in a case where any of the realisable property consists of money in a currency other than sterling, that fluctuations in currency exchange rates have occurred; b any reason specified by the Scottish Ministers. 5 The Scottish Ministers may by order vary the amount for the time being specified in subsection (1)(c). 6 The discharge of a confiscation order under this section does not prevent the making of an application in respect of the order under section 106(1)(d) or 107(1)(c). 7 Where on such an application the court determines that the order should be varied under section 106(6) or (as the case may be) 107(3), the court may provide that its discharge under this section is revoked. Information 110 1 This section applies if— a the court proceeds under section 92 in pursuance of section 104 or 105, or b the prosecutor applies under section 106. 2 In such a case— a the prosecutor must give the court a statement of information within such period as the court may specify; b section 101 applies accordingly (with appropriate modifications where the prosecutor applies under section 106); c sections 102 and 103 apply accordingly. Accused unlawfully at large Conviction or other disposal of accused 111 1 This section applies if an accused is unlawfully at large and, either before or after he became unlawfully at large — a he is convicted of an offence or offences, whether in solemn or summary proceedings, or b in the case of summary proceedings in respect of an offence (without proceeding to conviction) an order is made discharging him absolutely. 2 If this section applies the court may, on the application of the prosecutor and if it believes it is appropriate for it to do so, proceed under section 92 in the same way as it must proceed if the conditions there mentioned are satisfied; but this is subject to subsection (3). 3 If the court proceeds under section 92 as applied by this section, this Part has effect with these modifications— a any person the court believes is likely to be affected by an order under section 92 is entitled to appear before the court and make representations; b the court must not make an order under section 92 unless the prosecutor has taken reasonable steps to contact the accused; c section 92(12) applies as if the reference to subsection (2) were to subsection (1) of this section; d sections 96, 101(3), 102 and 103 do not apply; e sections 104, 105 and 106 do not apply while the accused is still unlawfully at large. 4 Once the accused has ceased to be unlawfully at large— a section 104 has effect as if subsection (1) read— 1 This section applies if— a in a case where section 111 applies the court did not proceed under section 92, b before the end of the period of six years starting with the day when the accused ceased to be unlawfully at large, the prosecutor applies to the court to proceed under section 92, and c the court thinks it is appropriate for it to do so. ; b section 105 has effect as if subsection (3) read— 3 The second condition is that— a before the end of the period of six years starting with the day when the accused ceased to be unlawfully at large, the prosecutor applies to the court to reconsider whether the accused has benefited from his general or particular criminal conduct (as the case may be), and b the court thinks it is appropriate for it to do so. ; c section 106 has effect as if subsection (1) read— 1 This section applies if— a a court has made a confiscation order, b the prosecutor believes that if the court were to find the amount of the accused's benefit in pursuance of this section it would exceed the relevant amount, c before the end of the period of six years starting with the day when the accused ceased to be unlawfully at large, the prosecutor applies to the court to proceed under this section, and d the court thinks it is appropriate for it to do so. ; d the modifications set out in subsection (3)(a) to (d) of this section do not apply to proceedings that take place by virtue of section 104, 105 or 106 (as applied by this subsection). Accused neither convicted nor acquitted 112 1 This section applies if— a proceedings for an offence or offences are instituted against an accused but are not concluded, b he is unlawfully at large, and c the period of three months (starting with the day the court believes he first became unlawfully at large) has ended. 2 If this section applies the court may, on an application by the prosecutor and if it believes it is appropriate for it to do so, proceed under section 92 in the same way as it must proceed if the conditions there mentioned are satisfied; but this is subject to subsection (3). 3 If the court proceeds under section 92 as applied by this section, this Part has effect with these modifications— a any person the court believes is likely to be affected by an order under section 92 is entitled to appear before the court and make representations; b the court must not make an order under section 92 unless the prosecutor has taken reasonable steps to contact the accused; c section 92(12) applies as if the reference to subsection (2) were to subsection (1) of this section; d sections 96, 101(3), 102, 103, 104 and 105 do not apply; e section 106 does not apply while the accused is still unlawfully at large. 4 Once the accused has ceased to be unlawfully at large— a section 106 has effect as if subsection (1) read— 1 This section applies if— a a court has made a confiscation order, b the prosecutor believes that if the court were to find the amount of the accused's benefit in pursuance of this section it would exceed the relevant amount, c before the end of the period of six years starting with the day when the accused ceased to be unlawfully at large, the prosecutor applies to the court to proceed under this section, and d the court thinks it is appropriate for it to do so. ; b the modifications set out in subsection (3)(a) to (d) of this section do not apply to proceedings that take place by virtue of section 106 (as applied by this subsection). 5 If— a the court makes an order under section 92 as applied by this section, and b the accused is later convicted of the offence (or any of the offences) concerned, section 92 does not apply so far as that conviction is concerned. Variation of order 113 1 This section applies if— a the court makes a confiscation order under section 92 as applied by section 112, b the accused ceases to be unlawfully at large, c he is convicted of an offence (or any of the offences) mentioned in section 112(1)(a), d he believes that the amount required to be paid was too large (taking the circumstances prevailing when the amount was found for the purposes of the order), and e before the end of the relevant period he applies to the court to consider the evidence on which his belief is based. 2 If (after considering the evidence) the court concludes that the accused’s belief is well founded— a it must find the amount which should have been the amount required to be paid (taking the circumstances prevailing when the amount was found for the purposes of the order), and b it may vary the order by substituting for the amount required to be paid such amount as it believes is just. 3 The relevant period is the period of 28 days starting with— a the date on which the accused was convicted of the offence mentioned in section 112(1)(a), or b if there are two or more offences and the convictions were on different dates, the date of the latest. 4 But in a case where section 112(1)(a) applies to more than one offence the court must not make an order under this section unless it is satisfied that there is no possibility of any further proceedings being taken or continued in relation to any such offence in respect of which the accused has not been convicted. Discharge of order 114 1 Subsection (2) applies if— a the court makes a confiscation order under section 92 as applied by section 112, b the accused is later tried for the offence or offences concerned and acquitted of the offence or offences, and c he applies to the court to discharge the order. 2 In such a case the court must discharge the order. 3 Subsection (4) applies if— a the court makes a confiscation order under section 92 as applied by section 112, b the accused ceases to be unlawfully at large, c subsection (1)(b) does not apply, and d he applies to the court to discharge the order. 4 In such a case the court may discharge the order if it finds that— a there has been undue delay in continuing the proceedings mentioned in section 112(1), or b the prosecutor does not intend to proceed with the prosecution. 5 If the court discharges a confiscation order under this section it may make such a consequential or incidental order as it thinks is appropriate. Appeals Appeal by prosecutor 115 1 Section 108 of the Procedure Act (Lord Advocate’s right of appeal in solemn proceedings) is amended as provided in subsections (2) to (4). 2 In subsection (1), after paragraph (c) insert— ca a decision under section 92 of the Proceeds of Crime Act 2002 not to make a confiscation order;. 3 In subsection (2)(b)(ii), for the words “or (c)” substitute “ , (c) or (ca) ” . 4 After subsection (2) insert— 3 For the purposes of subsection (2)(b)(i) above in its application to a confiscation order by virtue of section 92(11) of the Proceeds of Crime Act 2002, the reference to the disposal being unduly lenient is a reference to the amount required to be paid by the order being unduly low. 5 Section 175 of the Procedure Act (right of appeal in summary proceedings) is amended as provided in subsections (6) to (8). 6 In subsection (4), after paragraph (c) insert— ca a decision under section 92 of the Proceeds of Crime Act 2002 not to make a confiscation order;. 7 In subsection (4A)(b)(ii), for the words “or (c)” substitute “ , (c) or (ca) ” . 8 After subsection (4A) insert— 4B For the purposes of subsection (4A)(b)(i) above in its application to a confiscation order by virtue of section 92(11) of the Proceeds of Crime Act 2002, the reference to the disposal being unduly lenient is a reference to the amount required to be paid by the order being unduly low. Payment and enforcement Time for payment 116 1 The amount ordered to be paid under a confiscation order must be paid on the making of the order; but this is subject to the following provisions of this section. 2 If the accused shows that he needs time to pay the amount ordered to be paid, the court making the confiscation order may make an order allowing payment to be made in a specified period. 3 The specified period— a must start with the day on which the confiscation order is made, and b must not exceed six months. 4 If within the specified period the accused applies to the sheriff court for the period to be extended and the court, after giving the prosecutor an opportunity of being heard, believes there are exceptional circumstances, it may make an order extending the period. 5 The extended period— a must start with the day on which the confiscation order is made, and b must not exceed 12 months. 6 An order under subsection (4)— a may be made after the end of the specified period, but b must not be made after the end of the period of twelve months starting with the day on which the confiscation order is made. 7 The court must not make an order under subsection (2) or (4) unless it gives the prosecutor an opportunity to make representations. Further time for payment due to coronavirus 116A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest on unpaid sums 117 1 If the amount required to be paid by a person under a confiscation order is not paid when it is required to be paid (whether when the order is made or within a period specified under section 116), he must pay interest on the amount for the period for which it remains unpaid. 2 The rate of interest is the rate payable under a decree of the Court of Session. 3 For the purposes of this section no amount is required to be paid under a confiscation order if— a an application has been made under section 116(4), b the application has not been determined by the court, and c the period of 12 months starting with the day on which the confiscation order was made has not ended. 4 In applying this Part the amount of the interest must be treated as part of the amount to be paid under the confiscation order. Application of provisions about fine enforcement 118 1 The provisions of the Procedure Act specified in subsection (2) apply, with the qualifications mentioned in that subsection, in relation to a confiscation order as if the amount ordered to be paid were a fine imposed on the accused by the court making the confiscation order. 2 Those provisions are— a section 211(3) to (6); b section 214(4) to (6), but as if the references in subsection (4) to payment by instalments were omitted; c section 216, but as if subsection (1)— i gave the prosecutor an opportunity to be heard at any enquiry under that subsection; and ii applied whether the offender was in prison or not; d section 217; e section 218(2) and (3); f section 219, provided that— i where a court imposes a period of imprisonment in respect of both a fine and a confiscation order the amounts in respect of which the period is imposed must, for the purposes of subsection (2), be aggregated; ii before imposing a period of imprisonment by virtue of that section the court must require a report from any administrator appointed in relation to the confiscation order as to whether and how he is likely to exercise his powers and duties under this Part and must take that report into account; and the court may, pending such exercise, postpone any decision as to such imposition; and iii where an administrator has not been appointed in relation to the confiscation order, or where the accused does not ask under section 116 for time for payment of any confiscation order imposed by the court, the prosecutor may apply to the court to postpone the imposition of any period of imprisonment for a period not exceeding 3 months to enable the prosecutor to apply to the court for the appointment of an administrator; g section 220, but as if the reference in subsection (1) to payment of a sum by the person included a reference to payment of the sum in respect of the person by an administrator appointed in relation to the confiscation order; h section 221 (other than subsection (3) and as if the words “Subject to subsection (3) below,” were omitted); but that section does not apply where an administrator is appointed in relation to the confiscation order; i section 222, except that for the purposes of that section “ confiscation order ” in subsection (1) above must be construed as including such an order within the meaning of the Drug Trafficking Act 1994 (c. 37), the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17)), the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)) or of Part 2 or 4 of this Act; j section 223; k . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2A In its application in relation to confiscation orders, subsection (2) of section 219 of the Procedure Act is to be read as if for the Table in that subsection there were substituted the following Table— Amount to be Paid under Compensation Order Maximum Period of Imprisonment £10,000 or less 6 months More than £10,000 but no more than £500,000 5 years More than £500,000 but no more than £1 million 7 years More than £1 million 14 years 2B The Scottish Ministers may by order— a amend section 219(2) of the Procedure Act (as applied by this section) so as to provide for minimum periods of imprisonment in respect of amounts ordered to be paid under a confiscation order; b amend the Table in subsection (2A) so as to remove, alter or replace any entry (including an entry inserted by virtue of paragraph (a) of this subsection) or to add any entry; c apply (with or without modifications) any provision of the Procedure Act relating to enforcement of fines in consequence of exercising the power in paragraph (a) or (b) (including modifying any such provision in its application in relation to confiscation orders by virtue of this section). 2C In its application in relation to a confiscation order under Part 2 of this Act, subsection (8) of section 222 of the Procedure Act is to be read as if, in relation to a transfer of fine order under section 90 of the Magistrates' Courts Act 1980, for “ 129 of the Sentencing Code ” there were substituted “ 35(2A) of the Proceeds of Crime Act 2002 ” . 2D In its application in relation to a confiscation order under Part 4 of this Act, subsection (8) of section 222 of the Procedure Act is to be read as if— a before the words “section 90” there were inserted “section 35 of the Criminal Justice Act (Northern Ireland) 1945,”; b in relation to a transfer of fine order under section 35 of that Act, for “ 129 of the Sentencing Code ” there were substituted “ 185(2A) of the Proceeds of Crime Act 2002 ” . 3 Where a court, by virtue of subsection (1), orders the amount ordered to be paid under a confiscation order to be recovered by civil diligence under section 221 of the Procedure Act, any arrestment executed by a prosecutor under subsection (3) of section 124 of this Act is to be treated as having been executed by the court as if that subsection authorised such execution. 4 Subsection (5) applies where— a a warrant for apprehension of the accused is issued for a default in payment of the amount ordered to be paid under a confiscation order in respect of an offence or offences, and b at the time the warrant is issued the accused is liable to serve a period of imprisonment or detention (other than one of life imprisonment or detention for life) in respect of the offence (or any of the offences). 5 In such a case any period of imprisonment or detention to which the accused is liable by virtue of section 219 of the Procedure Act runs from the expiry of the period of imprisonment or detention mentioned in subsection (4)(b). Restraint orders etc Conditions for exercise of powers 119 1 The court may exercise the powers conferred by section 120 if any of the following conditions is satisfied. 2 The first condition is that— a a criminal investigation has been instituted in Scotland with regard to an offence, and b there are reasonable grounds to suspect that the alleged offender has benefited from his criminal conduct. 3 The second condition is that— a proceedings for an offence have been instituted in Scotland and not concluded, and b there is reasonable cause to believe that the accused has benefited from his criminal conduct. 4 The third condition is that— a an application by the prosecutor has been made under section 104, 105, 111 or 112 and not concluded, or the court believes that such an application is to be made, and b there is reasonable cause to believe that the accused has benefited from his criminal conduct. 5 The fourth condition is that— a an application by the prosecutor has been made under section 106 and not concluded, or the court believes that such an application is to be made, and b there is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the accused’s benefit exceeds the relevant amount (as defined in that section). 6 The fifth condition is that— a an application by the prosecutor has been made under section 107 and not concluded, or the court believes that such an application is to be made, and b there is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the available amount exceeds the relevant amount (as defined in that section). 7 The second condition is not satisfied if the court believes that— a there has been undue delay in continuing the proceedings, or b the prosecutor does not intend to proceed. 8 If an application mentioned in the third, fourth or fifth condition has been made the condition is not satisfied if the court believes that— a there has been undue delay in continuing the application, or b the prosecutor does not intend to proceed. 9 If the first condition is satisfied— a references in this Part to the accused are to the alleged offender; b references in this Part to the prosecutor are to the person the court believes is to have conduct of any proceedings for the offence; c section 144(8) has effect as if proceedings for the offence had been instituted against the accused when the investigation was instituted. 10 In this section, sections 120 to 140 and Schedule 3 “ the court ” means— a the Court of Session, where a trial diet or a diet fixed for the purposes of section 76 of the Procedure Act in proceedings for the offence or offences concerned is to be, is being or has been held in the High Court of Justiciary; b the sheriff exercising his civil jurisdiction, where a diet referred to in paragraph (a) is to be, is being or has been held in the sheriff court. Restraint orders etc 120 1 If any condition set out in section 119 is satisfied the court may make an order (a restraint order) interdicting any specified person from dealing with any realisable property held by him. 2 A restraint order may provide that it applies— a to all realisable property held by the specified person whether or not the property is described in the order; b to realisable property transferred to the specified person after the order is made. 3 A restraint order may be made subject to exceptions, and an exception may in particular— a make provision for reasonable living expenses and reasonable legal expenses; b make provision for the purpose of enabling any person to carry on any trade, business, profession or occupation; c be made subject to conditions. 4 But an exception to a restraint order may not make provision for any legal expenses which— a relate to an offence which falls within subsection (5), and b are incurred by a person against whom proceedings for the offence have been instituted or by a recipient of a tainted gift. 5 These offences fall within this subsection— a the offence mentioned in section 119(2) or (3), if the first or second condition (as the case may be) is satisfied; b the offence (or any of the offences) concerned, if the third, fourth or fifth condition is satisfied. 6 The court may make such order as it believes is appropriate for the purpose of ensuring that the restraint order is effective. 6A Subsections (6B) and (6C) apply where the court makes a restraint order (by virtue of the first condition in section 119) as a result of a criminal investigation having been instituted in Scotland with regard to an offence. 6B The court— a must include in the order a requirement for the applicant for the order to report to the court on the progress of the investigation at such times and in such manner as the order may specify (a “reporting requirement”), and b must recall the order if proceedings for the offence are not instituted within a reasonable time (and this duty applies whether or not an application to recall the order is made under section 121(5)). 6C The duty under subsection (6B)(a) does not apply if the court decides that, in the circumstances of the case, a reporting requirement should not be imposed, but the court— a must give reasons for its decision, and b may at any time vary the order so as to include a reporting requirement (and this power applies whether or not an application to vary the order is made under section 121(5)). 7 A restraint order does not affect property subject to a charge under— a section 9 of the Drug Trafficking Offences Act 1986 (c. 32), b Part 6 of the Criminal Justice Act 1988 (c. 33), c Article 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17)), d section 27 of the Drug Trafficking Act 1994 (c. 37), or e Article 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)). 8 Dealing with property includes removing the property from Scotland. Restraint orders: power to retain seized property etc. 120A 1 A restraint order may include provision authorising the detention of any property to which it applies if the property— a is seized by an appropriate officer under a relevant seizure power, or b is produced to an appropriate officer in compliance with a production order under section 380. 2 Provision under subsection (1) may, in particular— a relate to specified property, to property of a specified description or to all property to which the restraint order applies; b relate to property that has already been seized or produced or to property that may be seized or produced in future. 3 “ Appropriate officer ” means— a a constable; b an officer of Revenue and Customs; ba an immigration officer; c a National Crime Agency officer; 4 “ Relevant seizure power ” means a power to seize property conferred by or by virtue of— a section 127C or 387, b a warrant granted under any other enactment or any rule of law, or c any other enactment, or any rule of law, under which the authority of a warrant is not required. Application, recall and variation 121 1 This section applies to a restraint order. 2 An order may be made on an ex parte application by the prosecutor, which may be heard in chambers. 3 The prosecutor must intimate an order to every person affected by it. 4 Subsection (3) does not affect the time when the order becomes effective. 5 The prosecutor and any other person affected by the order may apply to the court to recall an order or to vary it; and subsections (6) to (10) apply in such a case. 6 If an application under subsection (5) in relation to an order has been made but not determined, realisable property to which the order applies must not be realised. 7 The court may— a recall the order; b vary the order. 8 In the case of a restraint order, if the condition in section 119 which was satisfied was that proceedings were instituted or an application was made, the court must recall the order on the conclusion of the proceedings or of the application (as the case may be). 8A The duty in subsection (8) to recall a restraint order on the conclusion of proceedings does not apply where— a the proceedings are concluded by reason of— i an accused's conviction for an offence being quashed under section 118(1)(c) of the Procedure Act, or ii the setting aside of the verdict against the accused under section 183(1)(d) of the Procedure Act, b the restraint order is in force at the time when the conviction is quashed or the verdict set aside (as the case may be), and c the High Court of Justiciary has granted authority under section 118(1)(c) or 183(1)(d) of the Procedure Act to bring a new prosecution or the prosecutor has requested that the court grant such authority. 8B But the court must recall the restraint order— a if the High Court of Justiciary refuses a request to grant authority under section 118(1)(c) or 183(1)(d) of the Procedure Act to bring a new prosecution, b if the High Court of Justiciary has granted authority under section 118(1)(c) or 183(1)(d) of the Procedure Act to bring a new prosecution but no proceedings are commenced by the expiry of the time mentioned in section 119(5) or 185(5) of that Act (as the case may be), or c otherwise, on the conclusion of the proceedings in the new prosecution of the accused under section 119 or 185 of the Procedure Act. 9 In the case of a restraint order, if the condition in section 119 which was satisfied was that an investigation was instituted— a the court must discharge the order if within a reasonable time proceedings for the offence are not instituted; b otherwise, the court must recall the order on the conclusion of the proceedings. 10 In the case of a restraint order, if the condition in section 119 which was satisfied was that an application was to be made— a the court must discharge the order if within a reasonable time the application is not made; b otherwise, the court must recall the order on the conclusion of the application. Appeals 122 1 If on an application for a restraint order the court decides not to make one, the prosecutor may reclaim or appeal to the Court of Session against the decision. 2 The prosecutor and any person affected by the order may reclaim or appeal to the Court of Session against the decision of the court on an application under section 121(5). Detention of property pending appeal 122A 1 This section applies where— a a restraint order includes provision under section 120A authorising the detention of property, and b the restraint order is recalled under section 121(7). 2 This section also applies where— a a restraint order includes provision under section 120A authorising the detention of property, and b the restraint order is varied under section 121(7) so as to omit any such provision. 3 The property may be detained until there is no further possibility of an appeal against (or review of)— a the decision to recall or vary the restraint order, or b any decision made on an appeal against (or review of) that decision. Inhibition of property affected by order 123 1 On the application of the prosecutor, the court may, in relation to the property mentioned in subsection (2), grant warrant for inhibition against any person specified in a restraint order. 2 That property is the heritable realisable property to which the restraint order applies (whether generally or such of it as is specified in the application). 3 The warrant for inhibition— a has effect as if granted on the dependence of an action for debt by the prosecutor against the person and may be executed, recalled, loosed or restricted accordingly, and b must forthwith be registered by the prosecutor in the Register of Inhibitions 4 Section 155 of the Titles to Land Consolidation (Scotland) Act 1868 (c. 101) (effective date of inhibition) applies in relation to an inhibition for which warrant is granted under subsection (1) .... 5 The execution of an inhibition under this section in respect of property does not prejudice the exercise of an administrator’s powers under or for the purposes of this Part in respect of that property. 6 An inhibition executed under this section ceases to have effect when, or in so far as, the restraint order ceases to apply in respect of the property in relation to which the warrant for inhibition was granted. 7 If an inhibition ceases to have effect to any extent by virtue of subsection (6) the prosecutor must— a apply for the recall or, as the case may be, the restriction of the inhibition, and b ensure that the recall or restriction is reflected in the Register of Inhibitions and Adjudications. Arrestment of property affected by order 124 1 On the application of the prosecutor the court may, in relation to moveable realisable property to which a restraint order applies (whether generally or such of it as is specified in the application), grant warrant for arrestment. 2 Such a warrant for arrestment may be granted only if the property would be arrestable if the person entitled to it were a debtor. 3 A warrant under subsection (1) has effect as if granted on the dependence of an action for debt at the instance of the prosecutor against the person and may be executed, recalled, loosed or restricted accordingly. 4 The execution of an arrestment under this section in respect of property does not prejudice the exercise of an administrator’s powers under or for the purposes of this Part in respect of that property. 5 An arrestment executed under this section ceases to have effect when, or in so far as, the restraint order ceases to apply in respect of the property in relation to which the warrant for arrestment was granted. 6 If an arrestment ceases to have effect to any extent by virtue of subsection (5) the prosecutor must apply to the court for an order recalling, or as the case may be, restricting the arrestment. Management administrators 125 1 If the court makes a restraint order it may at any time, on the application of the prosecutor— a appoint an administrator to take possession of any realisable property to which the order applies and (in accordance with the court’s directions) to manage or otherwise deal with the property; b order a person who has possession of property in respect of which an administrator is appointed to give him possession of it. 2 An appointment of an administrator may be made subject to conditions or exceptions. 3 Where the court makes an order under subsection (1)(b), the clerk of court must notify the accused and any person subject to the order of the making of the order. 4 Any dealing of the accused or any such person in relation to property to which the order applies is of no effect in a question with the administrator unless the accused or, as the case may be, that person had no knowledge of the administrator’s appointment. 5 The court— a may order a person holding an interest in realisable property to which the restraint order applies to make to the administrator such payment as the court specifies in respect of a beneficial interest held by the accused or the recipient of a tainted gift; b may (on the payment being made) by order transfer, grant or extinguish any interest in the property. 6 The court must not— a confer the power mentioned in subsection (1) to manage or otherwise deal with the property, or b exercise the power conferred on it by subsection (5), unless it gives persons holding interests in the property a reasonable opportunity to make representations to it. 7 The court may order that a power conferred by an order under this section is subject to such conditions and exceptions as it specifies. 8 Managing or otherwise dealing with property includes— a selling the property or any part of it or interest in it; b carrying on or arranging for another person to carry on any trade or business the assets of which are or are part of the property; c incurring capital expenditure in respect of the property. 9 Subsections (1)(b) and (5) do not apply to property for the time being subject to a charge under— a section (9) of the Drug Trafficking Offences Act 1986 (c. 32); b section 78 of the Criminal Justice Act 1988 (c. 33); c Article 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17)); d section 27 of the Drug Trafficking Act 1994 (c. 37); e Article 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)). Seizure 126 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restraint orders: restriction on proceedings and remedies 127 1 While a restraint order has effect, the court may sist any action, execution or any legal process in respect of the property to which the order applies. 2 If a court (whether the Court of Session or any other court) in which proceedings are pending in respect of any property is satisfied that a restraint order has been made or applied for or made in respect of the property, the court may either sist the proceedings or allow them to continue on any terms it thinks fit. 3 Before exercising any power conferred by subsection (2), the court must give an opportunity to be heard to— a the applicant for the restraint order; b any administrator appointed under section 125. Search and seizure powers Sections 127B to 127R: meaning of “appropriate officer” 127A In sections 127B to 127R “ appropriate officer ” means— a an officer of Revenue and Customs, or aa an immigration officer, or b a constable. Conditions for exercise of powers 127B 1 An appropriate officer may exercise the power conferred by section 127C if satisfied that any of the following conditions is met. 2 The first condition is that— a a criminal investigation has been started in Scotland with regard to an indictable offence, b a person has been arrested for the offence, c proceedings for the offence have not yet been started against the person in Scotland, d there are reasonable grounds to suspect that the person has benefited from conduct constituting the offence, and e a restraint order is not in force in respect of any realisable property. 3 The second condition is that— a a criminal investigation has been started in Scotland with regard to an indictable offence, b a person has been arrested for the offence, c proceedings for the offence have not yet been started against the person in Scotland, and d a restraint order is in force in respect of any realisable property. 4 The third condition is that— a proceedings for an indictable offence have been started in Scotland and have not been concluded, b there is reasonable cause to believe that the accused has benefited from conduct constituting the offence, and c a restraint order is not in force in respect of any realisable property. 5 The fourth condition is that— a proceedings for an indictable offence have been started in Scotland and have not been concluded, and b a restraint order is in force in respect of any realisable property. 6 The fifth condition is that— a an application by the prosecutor has been made under section 104, 105, 111 or 112 and not concluded, or the officer believes that such an application is to be made, and b there is reasonable cause to believe that the accused has benefited from criminal conduct. 7 The sixth condition is that— a an application by the prosecutor has been made under section 106 and not concluded, or the officer believes that such an application is to be made, and b there is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the accused's benefit exceeds the relevant amount (as defined in that section). 8 The seventh condition is that— a an application by the prosecutor has been made under section 107 and not concluded, or the officer believes that such an application is to be made, and b there is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the available amount exceeds the relevant amount (as defined in that section). 9 The third or fourth condition is not met if the officer believes that— a there has been undue delay in continuing the proceedings, or b the prosecutor does not intend to proceed. 10 If an application mentioned in the fifth, sixth or seventh condition has been made the condition is not met if the officer believes that— a there has been undue delay in continuing the application, or b the prosecutor does not intend to proceed. 11 In relation to the first or second condition references in sections 127C to 127R to the accused are to the person mentioned in that condition. 12 In relation to the first or second condition section 144(8) has effect as if proceedings for the offence had been started against the accused when the investigation was started. Power to seize property 127C 1 On being satisfied as mentioned in section 127B(1) an appropriate officer may seize any realisable property if the officer has reasonable grounds for suspecting that— a the property may otherwise be made unavailable for satisfying any confiscation order that has been or may be made against the accused, or b the value of the property may otherwise be diminished as a result of conduct by the accused or any other person. 2 But the officer may not under subsection (1) seize— a cash, or b exempt property. 3 “ Cash ” has the same meaning as in section 289. 4 “ Exempt property ” means— a such tools, books, vehicles and other items of equipment as are necessary to the accused for use personally in the accused's employment, business or vocation; b such clothing, bedding, furniture, household equipment, provisions or other things as are necessary for satisfying the basic domestic needs of the accused and the accused's family. 5 In relation to realisable property which is free property held by the recipient of a tainted gift, references in subsection (4) to the accused are to be read as references to the recipient of that gift. Section 127B(11) is subject to this subsection. 5A On being satisfied as mentioned in section 127B(1) an appropriate officer may seize any free property if the officer has reasonable grounds for suspecting that it is a cryptoasset-related item. 5B A “cryptoasset-related item” is an item of property that is, or that contains or gives access to information that is, likely to assist in the seizure under subsection (1) of any cryptoasset. 5C The circumstances in which a cryptoasset is “ seized ” for the purposes of subsection (1) include circumstances in which it is transferred into a crypto wallet controlled by the appropriate officer. 5D If an appropriate officer is lawfully on any premises, the officer may, for the purpose of— a determining whether any property is a cryptoasset-related item, or b enabling or facilitating the seizure under subsection (1) of any cryptoasset, require any information which is stored in any electronic form and accessible from the premises to be produced in a form in which it can be taken away and in which it is visible and legible, or from which it can readily be produced in a visible and legible form. 5E But subsection (5D) does not authorise an appropriate officer to require a person to produce any items subject to legal privilege (as defined in section 412). 5F Where an appropriate officer has seized a cryptoasset-related item under subsection (5A), they may use any information obtained from it for the purpose of— a identifying or gaining access to a crypto wallet, and b by doing so, enabling or facilitating the seizure under subsection (1) of any cryptoassets. 6 The power conferred by this section— a may be exercised only with the appropriate approval under section 127G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power, and aa where applicable, in accordance with subsection (6A) or (6B). 6A The power conferred by this section is exercisable by an officer of Revenue and Customs only if the officer has reasonable grounds for suspecting that conduct constituting the relevant offence relates to an assigned matter (within the meaning of the Customs and Excise Management Act 1979). 6B The power conferred by this section is exercisable by an immigration officer only if the officer has reasonable grounds for suspecting that conduct constituting the relevant offence— a relates to the entitlement of one or more persons who are not nationals of the United Kingdom to enter, transit across, or be in, the United Kingdom (including conduct which relates to conditions or other controls on any such entitlement), or b is undertaken for the purposes of, or otherwise in relation to, a relevant nationality enactment. 7 “ Relevant offence ” means— a in a case where the officer is satisfied that the first, second, third or fourth condition in section 127B is met, the offence mentioned in that condition, b in a case where the officer is satisfied that any of the other conditions in section 127B is met, the offence (or any of the offences) concerned. 8 Relevant nationality enactment” means any enactment in— a the British Nationality Act 1981, b the Hong Kong Act 1985, c the Hong Kong (War Wives and Widows) Act 1996, d the British Nationality (Hong Kong) Act 1997, e the British Overseas Territories Act 2002, or f an instrument made under any of those Acts. Search power: premises 127D 1 If an appropriate officer is lawfully on any premises the officer may search the premises for the purpose of finding any property which— a the officer has reasonable grounds for suspecting may be found there, and b if found there, the officer intends to seize under section 127C. 2 The power conferred by this section may be exercised only with the appropriate approval under section 127G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power. 3 “ Premises ” has the meaning given by section 23 of the Police and Criminal Evidence Act 1984. Search power: people 127E 1 An appropriate officer may exercise the following powers if the officer has reasonable grounds for suspecting that a person is carrying property that may be seized under section 127C. 2 The officer may, so far as the officer thinks it necessary or expedient for the purpose of seizing the property under that section, require the person— a to permit a search of any article with the person, b to permit a search of the person. 3 An officer exercising a power under subsection (2) may detain the person for so long as is necessary for its exercise. 4 A power conferred by this section may be exercised only with the appropriate approval under section 127G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power. 5 This section does not require a person to submit to an intimate search or strip search (within the meaning of section 164 of the Customs and Excise Management Act 1979). Search power: vehicles 127F 1 The powers specified in subsection (4) are exercisable if— a an appropriate officer has reasonable grounds for suspecting that a vehicle contains property that may be seized under section 127C, and b it appears to the officer that the vehicle is under the control of a person who is in or in the vicinity of the vehicle. 2 The powers are exercisable only if the vehicle is— a in any place to which, at the time of the proposed exercise of the powers, the public or any section of the public has access, on payment or otherwise, as of right or by virtue of express or implied permission, or b in any other place to which at that time people have ready access but which is not a dwelling. 3 But if the vehicle is in a garden or yard or other land occupied with and used for the purposes of a dwelling, the officer may exercise the powers under subsection (4) only if the officer has reasonable grounds for believing— a that the person does not reside in the dwelling, and b that the vehicle is not in the place in question with the express or implied permission of another who resides in the dwelling. 4 The officer may, so far as the officer thinks it necessary or expedient for the purpose of seizing the property under section 127C, require the person to— a permit entry to the vehicle, b permit a search of the vehicle. 5 An officer exercising a power under subsection (4) may detain the vehicle for so long as is necessary for its exercise. 6 A power conferred by this section may be exercised only with the appropriate approval under section 127G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power. “Appropriate approval” 127G 1 This section has effect for the purposes of sections 127C, 127D, 127E and 127F. 2 The appropriate approval, in relation to the exercise of a power by an appropriate officer, means the approval of the sheriff or (if that is not practicable in any case) the approval of a senior officer. 3 A senior officer means— a in relation to the exercise of a power by an officer of Revenue and Customs, an officer of Revenue and Customs of a rank designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that of a senior police officer, aa in relation to the exercise of a power by an immigration officer, an immigration officer of a rank designated by the Secretary of State as equivalent to that of a senior police officer, ab in relation to the exercise of a power by a National Crime Agency officer, the Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose, b in relation to the exercise of a power by a constable, a senior police officer. 4 A senior police officer means a police officer of at least the rank of inspector. Exercise of powers without judicial approval 127H 1 An appropriate officer must give a written report to the appointed person in any case where— a the officer seizes property under section 127C without the approval of the sheriff, and b any of the property seized is not detained for more than 48 hours. 2 An appropriate officer must also give a written report to the appointed person in any case where— a the officer exercises any of the powers conferred by sections 127D, 127E and 127F without the approval of the sheriff, and b no property is seized under section 127C. 3 A report under this section must give particulars of the circumstances which led the officer to believe that— a the powers were exercisable, and b it was not practicable to obtain the approval of the sheriff. 4 The appointed person means a person appointed for the purposes of this subsection by the Scottish Ministers. 5 The appointed person must not be a person employed under or for the purposes of the Scottish Administration; and the terms and conditions of appointment, including any remuneration or expenses to be paid, are to be determined by the Scottish Ministers. 6 The period of 48 hours mentioned in subsection (1)(b) is to be calculated in accordance with subsection (7). 7 In calculating a period of 48 hours in accordance with this subsection, no account is to be taken of— a any Saturday or Sunday, b Christmas Day, c Good Friday, d any day that is a bank holiday under the Banking and Financial Dealings Act 1971 in Scotland, or e any day prescribed under section 8(2) of the Criminal Procedure (Scotland) Act 1995 as a court holiday in a sheriff court in the sheriff court district within which the power is exercised. Report by appointed person on exercise of powers 127I 1 As soon as possible after the end of each financial year, the person appointed under section 127H(4) must prepare a report for that year. 2 “ Financial year ” means— a the period beginning with the day on which section 56 of the Policing and Crime Act 2009 comes into force and ending with the next 31 March (which is the first financial year), and b each subsequent period of twelve months beginning with 1 April. 3 The report must give the appointed person's opinion as to the circumstances and manner in which the powers conferred by sections 127C, 127D, 127E and 127F are being exercised in cases where the officer who exercised them is required to give a report under section 127H. 4 The report may make any recommendations the appointed person considers appropriate. 5 The appointed person must send a copy of the report to the Scottish Ministers. 6 The Scottish Ministers must— a publish any report received under subsection (5), and b lay a copy before the Scottish Parliament. 7 Before acting under subsection (6) the Scottish Ministers must exclude from the report any matter which the Scottish Ministers think is likely to prejudice any criminal investigation or criminal proceedings. 8 If the Scottish Ministers exclude any matter from the report they must comply with subsection (6) in relation to the whole of the report as soon as they think that the excluded matter is no longer likely to prejudice any criminal investigation or criminal proceedings. Initial detention of seized property 127J 1 This section applies if an appropriate officer seizes property under section 127C. 2 The property may be detained initially for a period of 48 hours. 3 The period of 48 hours is to be calculated in accordance with section 127H(7). Further detention pending making of restraint order 127K 1 This section applies if— a property is detained under section 127J, and b no restraint order is in force in respect of the property. 2 If within the period mentioned in section 127J an application is made for a restraint order which includes provision under section 120A authorising detention of the property, the property may be detained until the application is determined or otherwise disposed of. 3 If such an application is made within that period and the application is refused, the property may be detained until there is no further possibility of an appeal against (or review of)— a the decision to refuse the application, or b any decision made on an appeal against (or review of) that decision. 4 In subsection (2) the reference to the period mentioned in section 127J includes that period as extended by any order under section 127M. 5 Exempt property seized under section 127C(5A) may be detained under subsections (2) and (3) only with the approval of a senior officer. 6 In subsection (5) — “ exempt property ” has the meaning given in section 127C(4) (reading references there to the accused as references to the person by whom the property is held); “ senior officer ” has the meaning given in section 127G(3) (and for this purpose, the powers under subsections (2) and (3) to detain property are to be treated as exercised by the appropriate officer who seized the property). Further detention pending variation of restraint order 127L 1 This section applies if— a property is detained under section 127J, b a restraint order is in force in respect of the property, and c the order does not include provision under section 120A authorising the detention of the property. 2 If within the period mentioned in section 127J an application is made for the order to be varied so as to include provision under section 120A authorising detention of the property, the property may be detained until the application is determined or otherwise disposed of. 3 If such an application is made within that period and the application is refused, the property may be detained until there is no further possibility of an appeal against (or review of)— a the decision to refuse the application, or b any decision made on an appeal against (or review of) that decision. 4 Exempt property seized under section 127C(5A) may be detained under subsections (2) and (3) only with the approval of a senior officer. 5 In subsection (4) — “ exempt property ” has the meaning given in section 127C(4) (reading references there to the accused as references to the person by whom the property is held); “ senior officer ” has the meaning given in section 127G(3) (and for this purpose, the powers under subsections (2) and (3) to detain property are to be treated as exercised by the appropriate officer who seized the property). Further detention in other cases 127M 1 This section applies if— a property is detained under section 127J, b no restraint order is in force in respect of the property, and c no application has been made for a restraint order which includes provision under section 120A authorising detention of the property. 2 The sheriff may by order extend the period for which the property or any part of it may be detained under section 127J if satisfied that— a any of the conditions in section 127B is met (reading references in that section to the officer as references to the sheriff), b the property or part is realisable property other than exempt property (within the meaning of section 127C(4)) , and c there are reasonable grounds for suspecting that— i the property may otherwise be made unavailable for satisfying any confiscation order that has been or may be made against the accused, or ii the value of the property may otherwise be diminished as a result of conduct by the accused or any other person. 2A The sheriff may by order extend the period for which the property may be detained under section 127J if satisfied that— a any of the conditions in section 127B is met (reading references in that section to the officer as references to the sheriff), b the property is free property, and c there are reasonable grounds for suspecting that the property is a cryptoasset-related item. 2B An order under subsection (2A) may not be made in respect of exempt property unless the sheriff is satisfied that the person applying for the order is working diligently and expeditiously— a to determine whether the property is a cryptoasset-related item, or b if it has already been determined to be such an item, to seize any related cryptoassets under section 127C(1). 2C An order under subsection (2A) may not extend the period for which the property may be detained beyond the period of— a six months beginning with the date of the order, or b in the case of exempt property, 14 days beginning with that date. This does not prevent the period from being further extended by another order under this section. 2D The period of 14 days referred to in subsection (2C)(b) is to be calculated in accordance with section 127H(7) (reading the reference there to 48 hours as a reference to 14 days). 3 An application for an order may be made by— a the Commissioners for Her Majesty's Revenue and Customs, aa an immigration officer; b a constable, or c the prosecutor. 4 If the property was seized in reliance on the first or second condition in section 127B, “ the prosecutor ” means a person who is to have conduct of any proceedings for the offence. 5 An order under this section must provide for notice to be given to persons affected by it. 6 In this section— “ exempt property ” has the meaning given in section 127C(4) (reading references there to the accused as references to the person by whom the property is held); “ part ” includes portion. Discharge, variation and lapse of detention order 127N 1 An order under section 127M may be discharged or varied. 2 An application for variation or discharge of the order may be made by— a a person mentioned in section 127M(3), or b any person affected by the order. 3 On an application under this section the sheriff must discharge the order if— a the order was made on the ground that the first or second condition in section 127B was met but proceedings for the offence mentioned in that condition have not been started within a reasonable time, b the order was made on the ground that the third or fourth condition in section 127B was met but proceedings for the offence mentioned in that condition have now been concluded, c the order was made on the ground that the fifth, sixth or seventh condition in section 127B was met but the application mentioned in that condition has now been concluded or, as the case may be, has not been made within a reasonable time. 4 An order made under section 127M lapses if a restraint order is made in respect of the property to which it relates (but provision authorising detention of the property may have been included in the restraint order by virtue of section 120A). Appeals 127O 1 If on an application for an order under section 127M the sheriff decides not to make an order, a person mentioned in subsection (3) of that section may appeal to the Court of Session against the decision. 2 If an application is made under section 127N in relation to an order the following persons may appeal to the Court of Session in respect of the sheriff's decision on the application— a a person mentioned in section 127M(3), or b any person affected by the order. 3 An appeal under this section must be made before the end of the period of 21 days starting with the day on which the order was made. 4 On an appeal under this section the Court of Session may— a make or (as the case may be) discharge the order, or b vary the order. Detention of property pending section 127O appeal 127P 1 This section applies where— a an application for an order under section 127M is made within the period mentioned in section 127J, and b the application is refused. 2 This section also applies where— a an order is made under section 127M extending the period for which property may be detained under section 127J, and b the order is discharged or varied so that detention of the property is no longer authorised by virtue of the order. 3 The property may be detained until there is no further possibility of an appeal against the decision to refuse the application or discharge or vary the order (as the case may be). Release of property 127Q 1 This section applies in relation to property which— a has been seized by an appropriate officer under section 127C, and b is detained under or by virtue of any of sections 127J to 127M and 127P. 2 The property must be released if at any time an appropriate officer decides that the detention condition is no longer met. 3 The detention condition is met for so long as— a any of the conditions in section 127B is met, and b there are reasonable grounds for the suspicion mentioned in section 127C(1) or (5A) . 4 Nothing in this section requires property to be released if there is a power to detain it otherwise than under or by virtue of sections 127J to 127M and 127P. 5 Nothing in this section affects the operation of any power or duty to release property that arises apart from this section. 6 If a cryptoasset-related item which has been released is not claimed within the period of a year beginning with the date on which it was released, the appropriate officer may— a retain the item and deal with it as they see fit, b dispose of the item, or c destroy the item. 7 The powers in subsection (6) may be exercised only— a where the appropriate officer has taken reasonable steps to notify— i the person from whom the item was seized, and ii any other persons who the appropriate officer has reasonable grounds to believe have an interest in the item, that the item has been released, and b with the approval of a senior officer. 8 “Senior officer” in subsection (7)(b) has the meaning given in section 127G(3). 9 Any proceeds of a disposal of the item are to be paid into the Scottish Consolidated Fund. Guidance about search and seizure and detention of property Guidance by Lord Advocate 127R 1 The Lord Advocate may issue guidance in connection with— a the carrying out by appropriate officers of the functions conferred by sections 127C to 127H, b the carrying out by senior officers of their functions under section 127G, and c the detention of property under or by virtue of sections 120A, 122A and 127J to 127P. 2 The Lord Advocate must publish any guidance issued under this section. Realisation of property: general Enforcement administrators 128 1 This section applies if— a a confiscation order is made, b it is not satisfied, and c it is not subject to appeal. 2 In such a case the court may on the application of the prosecutor exercise the powers conferred on it by this section. 3 The court may appoint an administrator in respect of realisable property. 4 An appointment of an administrator may be made subject to conditions or exceptions. 5 The court may confer the powers mentioned in subsection (6) on an administrator appointed under subsection (3) above. 6 Those powers are— a power to take possession of any realisable property; b power to manage or otherwise deal with the property; c power to realise any realisable property, in such manner as the court may specify. d so far as the property consists of cryptoassets, power to destroy the property. 7 The court may order any person who has possession of realisable property to give possession of it to an administrator referred to in subsection (5). 8 The clerk of court must notify the accused and any person subject to an order under subsection (7) of the making of the order. 9 Any dealing of the accused or any such person in relation to property to which the order applies is of no effect in a question with the administrator unless the accused or, as the case may be, that person had no knowledge of the administrator’s appointment. 10 The court— a may order a person holding an interest in realisable property to make to the administrator such payment as the court specifies in respect of a beneficial interest held by the accused or the recipient of a tainted gift; b may (on the payment being made) by order transfer, grant or extinguish any interest in the property. 11 The court must not— a confer the power mentioned in subsection (6)(b) or (c) , (c) or (d) in respect of property, or b exercise the power conferred on it by subsection (10) in respect of property, unless it gives persons holding interests in the property a reasonable opportunity to make representations to it. 12 Managing or otherwise dealing with property includes— a selling the property or any part of it or interest in it; b carrying on or arranging for another person to carry on any trade or business the assets of which are or are part of the property; c incurring capital expenditure in respect of the property. 13 The court may order that a power conferred by an order under this section is subject to such conditions and exceptions as it specifies. 13A The court may confer the power mentioned in subsection (6)(d) only where— a it is not reasonably practicable to realise the cryptoassets in question, or b there are reasonable grounds to believe that the realisation of the cryptoassets would be contrary to the public interest, having regard in particular to how likely it is that the entry of the cryptoassets into general circulation would facilitate criminal conduct by any person. 13B An order conferring that power— a must set out the court’s assessment of the market value of the cryptoassets to which it relates; b may confer power to destroy the cryptoassets only to the extent that their market value, as set out in the order, is less than or equal to the amount remaining to be paid under the confiscation order. 13C If the administrator destroys any cryptoassets in the exercise of that power, the accused is to be treated as having paid, towards satisfaction of the confiscation order, an amount equal to the market value, as set out in the order, of the cryptoassets which have been destroyed. 14 Subsection (6) does not apply to property for the time being subject to a charge under— a section 9 of the Drug Trafficking Offences Act 1986 (c. 32); b section 78 of the Criminal Justice Act 1988 (c. 33); c Article 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 199/2588 (N.I. 17)); d section 27 of the Drug Trafficking Act 1994 (c. 37); e Article 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)). Management administrators: discharge 129 1 This section applies if— a an administrator stands appointed under section 125 in respect of realisable property (the management administrator), and b the court appoints an administrator under section 128. 2 The court must order the management administrator to transfer to the other administrator all property held by him by virtue of the powers conferred on him by section 125. 3 If the management administrator complies with an order under subsection (2) he is discharged— a from his appointment under that section, b from any obligation under this Act arising from his appointment. Application of sums by enforcement administrator 130 1 This section applies to sums which— a are in the hands of an administrator appointed under section 128(3), and b fall within subsection (2). 2 These sums fall within this subsection— a the proceeds of the realisation of property under section 128(6)(c); b any sums (other than those mentioned in paragraph (a)) in which the accused holds an interest. 3 The sums must be applied as follows— a first, they must be applied in payment of such expenses incurred by a person acting as an insolvency practitioner as are payable under this subsection by virtue of section 432; b second, they must be applied in making any payments as directed by the court; c third, they must be applied on the accused’s behalf towards satisfaction of the confiscation order. 4 If the amount payable under any confiscation order has been fully paid and any sums remain in the administrator’s hands he must distribute them— a among such persons who held (or hold) interests in the property concerned as the court directs, and b in such proportions as it directs. 5 Before making a direction under subsection (4) the court must give persons who held (or hold) interests in the property concerned a reasonable opportunity to make representations to it. 6 For the purposes of subsections (4) and (5) the property concerned is— a the property represented by the proceeds mentioned in subsection (2)(a); b the sums mentioned in subsection (2)(b). 7 The administrator applies sums as mentioned in subsection (3)(c) by paying them to the appropriate clerk of court on account of the amount payable under the order. 8 The appropriate clerk of court is the sheriff clerk of the sheriff court responsible for enforcing the confiscation order under section 211 of the Procedure Act as applied by section 118(1) of this Act. Sums received by clerk of court 131 1 This section applies if a clerk of court receives sums on account of the amount payable under a confiscation order (whether the sums are received under section 130 or otherwise). 2 The clerk of court’s receipt of the sums reduces the amount payable under the order, but he must apply the sums received as follows. 3 First he must apply them in payment of such expenses incurred by a person acting as an insolvency practitioner as— a are payable under this subsection by virtue of section 432, but b are not already paid under section 130(3)(a) or 131D(2)(a) . 4 If the Lord Advocate has reimbursed the administrator in respect of remuneration or expenses under section 133 the clerk of court must next apply the sums in reimbursing the Lord Advocate. 5 If the clerk of court received the sums under section 130 or 131D he must next apply them in payment of the administrator’s remuneration and expenses. 5A If the clerk of court received the sums from an appropriate officer under section 130 or 131D, the clerk of court must next apply them in payment to an appropriate officer of any amount to which the officer is entitled by virtue of section 131B. 6 If a direction was made under section 97(6) or 97A(4) for an amount of compensation to be paid out of sums recovered under the confiscation order, the clerk of court must next apply the sums in payment of that amount. 6A If a direction was made under section 97A(2) or (4) for an amount payable under a restitution order or a victim surcharge under section 253F(2) of the Procedure Act to be paid out of sums recovered under the confiscation order, the clerk of court must next apply the sums in payment of that amount. 7 If any amount remains after the clerk of court makes any payments required by the preceding provisions of this section, the amount must be disposed of in accordance with section 211(5) or (6) of the Procedure Act as applied by section 118(1) of this Act. Seized money Enforcement: money, cryptoassets and personal property Seized money Money 131ZA 1 This section applies to money which— a is held by a person, and b is held in an account maintained by the person with a bank or building society relevant financial institution . 2 This section also applies to money which is held by a person and which— a has been seized under a relevant seizure power by a constable or another person lawfully exercising the power, and b is being detained in connection with a criminal investigation or prosecution or with an investigation of a kind mentioned in section 341. 3 But this section applies to money only so far as the money is free property. 4 Subsection (5) applies if— a a confiscation order is made against a person holding money to which this section applies, and b an administrator has not been appointed under section 128 in relation to the money. 5 The relevant court may order the appropriate person to pay, within such period as the court may specify, the money or a portion of it specified by the court to the appropriate clerk of court on account of the amount payable under the confiscation order. 6 An order under subsection (5) may be made— a on the application of the prosecutor, or b by the relevant court of its own accord. 7 The Scottish Ministers may by regulations amend this section so that it applies by virtue of subsection (1) not only to money held in an account maintained with a bank or building society relevant financial institution but also to— a money held in an account maintained with a financial institution of a specified kind, or b money that is represented by, or may be obtained from, a financial instrument or product of a specified kind. 8 Regulations under subsection (7) may amend this section so that it makes provision about realising an instrument or product within subsection (7)(b) or otherwise obtaining money from it. 9 In this section— “ appropriate clerk of court ”, in relation to a confiscation order, means the sheriff clerk of the sheriff court responsible for enforcing the confiscation order under section 211 of the Procedure Act as applied by section 118(1); “ appropriate person ” means— in a case where the money is held in an account maintained with a bank or building society, the bank or building society a relevant financial institution, the relevant financial institution ; in any other case, the person on whose authority the money is detained; “ bank ” means an authorised deposit-taker, other than a building society, that has its head office or a branch in the United Kingdom; “ building society ” has the same meaning as in the Building Societies Act 1986; “ electronic money institution ” has the same meaning as in the Electronic Money Regulations 2011 ( S.I. 2011/99 ) (see regulation 2 of those Regulations); “ payment institution ” means an authorised payment institution or a small payment institution (each as defined in regulation 2 of the Payment Services Regulations 2017 ( S.I. 2017/752 )); “ relevant court ”, in relation to a confiscation order, means— the court which makes the confiscation order, or the sheriff court responsible for enforcing the confiscation order under section 211 of the Procedure Act as applied by section 118(1); “ relevant financial institution ” means a bank, a building society, an electronic money institution or a payment institution; “ relevant seizure power ” means a power to seize money conferred by or by virtue of— a warrant granted under any enactment or rule of law, or any enactment, or rule of law, under which the authority of a warrant is not required. 10 In the definition of “bank” in subsection (9), “ authorised deposit-taker ” means— a a person who has permission under Part 4A of the Financial Services and Markets Act 2000 to accept deposits; b a person who— i is specified, or is within a class of persons specified, by an order under section 38 of that Act (exemption orders), and ii accepts deposits; c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 A reference in subsection (10) to a person ... with permission to accept deposits does not include a person ... with permission to do so only for the purposes of, or in the course of, an activity other than accepting deposits. Cryptoassets 131ZB 1 This section applies to cryptoassets which— a are held by a person, and b are held in a crypto wallet administered by a UK-connected cryptoasset service provider, but only so far as the cryptoassets are free property. 2 Subsection (3) applies if— a a confiscation order is made against a person holding cryptoassets to which this section applies, and b an administrator has not been appointed under section 128 in relation to the cryptoassets. 3 The sheriff may order the UK-connected cryptoasset service provider which administers the crypto wallet in which the cryptoassets are held— a to realise the cryptoassets, or a portion of the cryptoassets having a specified value, b to pay the proceeds of that realisation to the appropriate clerk of court on account of, and up to a maximum of, the amount payable under the confiscation order, and c to the extent that the proceeds of the realisation exceed the amount payable under the confiscation order, to pay the excess to an appropriate officer identified in the order. 4 In subsection (3)— “ appropriate clerk of court ” means the sheriff clerk of the sheriff court responsible for enforcing the confiscation order under section 211 of the Procedure Act as applied by section 118(1); “ appropriate officer ” has the same meaning as in section 120A. 5 An order under subsection (3) may be made— a on the application of the prosecutor, or b by the sheriff of the sheriff’s own accord. 6 Where a UK-connected cryptoasset service provider— a is required by an order under subsection (3) to realise a portion of cryptoassets having a specified value, but b on realising cryptoassets under the order, obtains proceeds of an amount which differs from that value, it does not fail to comply with the order solely because of that difference in value, provided that it took reasonable steps to obtain proceeds equal to the value specified. Meaning of “UK-connected cryptoasset service provider” 131ZC 1 “UK-connected cryptoasset service provider” in section 131ZB means a cryptoasset service provider which— a is acting in the course of business carried on by it in the United Kingdom, b has terms and conditions with the persons to whom it provides services which provide for a legal dispute to be litigated in the courts of a part of the United Kingdom, c holds in the United Kingdom any data relating to the persons to whom it provides services, or d meets the condition in subsection (2). 2 The condition in this subsection is that— a the cryptoasset service provider has its registered office or, if it does not have one, its head office in the United Kingdom, and b the day-to-day management of the provider’s business is the responsibility of that office or another establishment maintained by it in the United Kingdom. 3 “Cryptoasset service provider” in subsections (1) and (2) includes a cryptoasset exchange provider and a custodian wallet provider; and for this purpose— “ cryptoasset exchange provider ” means a firm or sole practitioner who by way of business provides one or more of the following services, including where the firm or sole practitioner does so as creator or issuer of any of the cryptoassets involved— exchanging, or arranging or making arrangements with a view to the exchange of, cryptoassets for money or money for cryptoassets; exchanging, or arranging or making arrangements with a view to the exchange of, one cryptoasset for another; operating a machine which utilises automated processes to exchange cryptoassets for money or money for cryptoassets; “ custodian wallet provider ” means a firm or sole practitioner who by way of business provides services to safeguard, or to safeguard and administer— cryptoassets on behalf of its customers, or private cryptographic keys on behalf of its customers in order to hold, store and transfer cryptoassets. 4 In the definition of “cryptoasset exchange provider” in subsection (3), “ cryptoasset ” includes a right to, or interest in, a cryptoasset. 5 The Secretary of State may by regulations amend the definitions in subsection (3) (including by amending subsection (4)). 6 The Secretary of State must consult the Scottish Ministers before making regulations under subsection (5). Seized personal property Seized personal property 131A 1 This section applies to moveable property which is held by a person and which— a has been seized by an appropriate officer under a relevant seizure power, or b has been produced to an appropriate officer in compliance with a production order under section 380. 2 This section applies if the following conditions are satisfied— a a confiscation order is made against the person by whom the property is held; b an administrator has not been appointed under section 128 in relation to the property; c any period allowed under section 116 for payment of the amount ordered to be paid under the confiscation order has ended. 3 In such a case the sheriff may by order authorise an appropriate officer to realise the property. 4 In this section “ appropriate officer ” and “ relevant seizure power ” have the same meaning as in section 120A. Destruction of seized cryptoassets 131AA 1 This section applies to cryptoassets which are held by a person and which have been seized by an appropriate officer under a relevant seizure power. 2 The sheriff may by order authorise an appropriate officer to destroy the cryptoassets if— a a confiscation order is made against the person by whom the cryptoassets are held, b an administrator has not been appointed under section 128 in relation to the cryptoassets, and c either— i it is not reasonably practicable to realise the cryptoassets, or ii there are reasonable grounds to believe that the realisation of the cryptoassets would be contrary to the public interest, having regard in particular to how likely it is that the entry of the cryptoassets into general circulation would facilitate criminal conduct by any person. 3 An order under this section may be made— a on the application of the prosecutor, or b by the sheriff of the sheriff’s own accord. 4 An order under this section— a must set out the sheriff’s assessment of the market value of the cryptoassets to which it relates; b may authorise the destruction of cryptoassets only to the extent that their market value, as set out in the order, is less than or equal to the amount remaining to be paid under the confiscation order. 5 Before making an order under this section, the sheriff must give persons who hold interests in the cryptoassets a reasonable opportunity to make representations to it. 6 If cryptoassets held by a person are destroyed following an order under this section, the person is to be treated as having paid, towards satisfaction of the confiscation order, an amount equal to the market value, as set out in the order, of the cryptoassets which have been destroyed. 7 In this section “ appropriate officer ” and “ relevant seizure power ” have the same meaning as in section 120A. Costs of storage and realisation 131B 1 This section applies if the sheriff makes an order under section 131A. 2 The sheriff may determine an amount which may be recovered by the appropriate officer in respect of reasonable costs incurred in— a storing or insuring the property since it was seized or produced as mentioned in subsection (1) of that section; b realising the property. 3 If the sheriff makes a determination under this section the appropriate officer is entitled to payment of the amount under section 131(5A). 4 A determination under this section may be made on the same occasion as the section 131A order or on any later occasion; and more than one determination may be made in relation to any case. 5 In this section “ appropriate officer ” has the same meaning as in section 120A. Sections 131A and 131ZB to 131B: appeals 131C 1 If a sheriff decides not to make an order under section 131A 131A(3) , an appropriate officer may appeal to the Court of Session. 1A If a sheriff decides not to make an order under section 131ZB(3) or 131AA(2), the prosecutor may appeal to the Court of Session. 2 If a sheriff makes an order under section 131A 131ZB(3), 131A(3) or 131AA(2) , a person affected by the order may appeal to the Court of Session. 3 But the person mentioned in section 131A(2)(a) 131ZB(2)(a), 131A(2)(a) or 131AA(2)(a) (as applicable) may not appeal. 4 An appropriate officer may appeal to the Court of Session against— a a determination made by a sheriff under section 131B; b a decision by a sheriff not to make a determination under that section. 5 An appeal under this section must be made before the end of the period of 21 days starting with the day on which the decision or (as the case may be) the order was made. 6 On an appeal under this section the Court of Session may— a confirm, quash or vary the decision or (as the case may be) the order, or b make such order as Court of Session believes is appropriate. 7 In this section “ appropriate officer ” has the same meaning as in section 120A. Proceeds of realisation 131D 1 This section applies to sums which— a are in the hands of an appropriate officer, and b are the proceeds of the realisation of property under section 131ZB or 131A. 2 The sums must be applied as follows— a first, they must be applied in payment of such expenses incurred by a person acting as an insolvency practitioner as are payable under this subsection by virtue of section 432; b second, they must be applied in making any payments directed by the sheriff; c third, they must be paid to the appropriate clerk of court on account of the amount payable under the confiscation order. 3 If the amount payable under the confiscation order has been fully paid and any sums remain in the appropriate officer's hands, the appropriate officer must distribute them— a among such persons who held (or hold) interests in the property represented by the proceeds as the sheriff directs, and b in such proportions as the sheriff directs. 4 Before making a direction under subsection (3) the sheriff must give persons who held (or hold) interests in the property a reasonable opportunity to make representations to the sheriff. 5 In this section— a “ appropriate officer ” has the same meaning as in section 120A; b “ appropriate clerk of court ” means the sheriff clerk of the sheriff court responsible for enforcing the confiscation order under section 211 of the Procedure Act as applied by section 118(1). Exercise of powers Powers of court and administrator etc 132 1 This section applies to— a the powers conferred on a court by sections 119 to 131D , 134 to 136 and Schedule 3; b the powers of an administrator appointed under section 125 or 128(3). c the powers conferred on appropriate officers by sections 127C to 127L; d the powers conferred on senior officers by section 127G. 2 The powers— a must be exercised with a view to the value for the time being of realisable property being made available (by the property’s realisation) for satisfying any confiscation order that has been or may be made against the accused; b must be exercised, in a case where a confiscation order has not been made, with a view to securing that there is no diminution in the value of realisable property or of the proceeds of realisation; c must be exercised without taking account of any obligation of the accused or a recipient of a tainted gift if the obligation conflicts with the object of satisfying any confiscation order that has been or may be made against the accused; d may be exercised in respect of a debt owed by the Crown. 2A Subsection (2)(a) does not apply to— a the power conferred on a court by paragraph (d) of section 128(6) (which enables the court to give an administrator the power to destroy cryptoassets), b a power conferred on an administrator by virtue of that paragraph, or c the power conferred on the sheriff by section 131AA (power to order destruction of cryptoassets). 3 Subsection (2) has effect subject to the following rules— a the powers must be exercised with a view to allowing a person other than the accused or a recipient of a tainted gift to retain or recover the value of any interest held by him; b in the case of realisable property held by a recipient of a tainted gift, the powers must be exercised with a view to realising no more than the value for the time being of the gift; c in a case where a confiscation order has not been made against the accused, property must not be realised if the court so orders under subsection (4). 4 If on an application by the accused or by the recipient of a tainted gift the court decides that property cannot be replaced it may order that it must not be sold. 5 An order under subsection (4) may be revoked or varied. Administrators: general Protection of administrators 133 1 If an administrator appointed under section 125 or 128(3)— a takes action in relation to property which is not realisable property, b would be entitled to take the action if it were realisable property, and c believes on reasonable grounds that he is entitled to take the action, he is not liable to any person in respect of any loss or damage resulting from the action, except so far as the loss or damage is caused by his negligence. 2 Subsection (3) applies if an administrator incurs expenses in the exercise of his functions at a time when— a a confiscation order has not been made, or b a confiscation order has been made but the administrator has recovered no money. 3 As soon as is practicable after they have been incurred the expenses must be reimbursed by the Lord Advocate. 4 Subsection (5) applies if— a an amount is due in respect of the administrator’s remuneration and expenses, but b nothing (or not enough) is available to be applied in payment of them under section 131(4). 5 The remuneration and expenses must be paid (or must be paid to the extent of the shortfall) by the Lord Advocate. Protection of persons affected 134 1 This section applies where an administrator is appointed under section 125 or 128(3). 2 The following persons may apply to the court— a any person affected by action taken by the administrator; b any person who may be affected by action the administrator proposes to take. 3 On an application under this section the court may make such order as it thinks appropriate. Recall and variation of order 135 1 The prosecutor, an administrator and any other person affected by an order made under section 125 or 128 may apply to the court to vary or recall the order. 2 On an application under this section the court— a may vary the order; b may recall the order. 3 But in the case of an order under section 125— a if the condition in section 119 which was satisfied was that proceedings were started or an application was made, the court must recall the order on the conclusion of the proceedings or of the application (as the case may be); b if the condition which was satisfied was that an investigation was started or an application was to be made, the court must recall the order if within a reasonable time proceedings for the offence are not started or the application is not made (as the case may be). Appeals 136 1 If on an application for an order under section 125 or 128 the court decides not to make one, the prosecutor may appeal to the Court of Session against the decision. 2 If the court makes an order under section 125 or 128 the following persons may appeal to the Court of Session in respect of the court’s decision— a the prosecutor; b any person affected by the order. 3 If on an application for an order under section 134 the court decides not to make one, the person who applied for the order may appeal to the Court of Session against the decision. 4 If the court makes an order under section 134, the following persons may appeal to the Court of Session in respect of the court’s decision— a the person who applied for the order; b any person affected by the order; c the administrator. 5 The following persons may appeal to the Court of Session against a decision of the court on an application under section 135— a the person who applied for the order in respect of which the application was made; b any person affected by the court’s decision; c the administrator. 6 On an appeal under this section the Court of Session may— a confirm the decision, or b make such order as it believes is appropriate. Administrators: further provision 137 Schedule 3, which makes further provision about administrators appointed under section 125 and 128(3), has effect. Administrators: restriction on proceedings and remedies 138 1 Where an administrator is appointed under section 128, the court may sist any action, execution or other legal process in respect of the property to which the order appointing the administrator relates. 2 If a court (whether the Court of Session or any other court) in which proceedings are pending in respect of any property is satisfied that an application has been made for the appointment of an administrator or that an administrator has been appointed in relation to that property, the court may either sist the proceedings or allow them to continue on any terms it thinks fit. 3 Before exercising any power conferred by subsection (2) the court must give an opportunity to be heard to— a the prosecutor; b if appointed, the administrator. Compensation Serious default 139 1 If the following three conditions are satisfied the court may order the payment of such compensation as it thinks is just. 2 The first condition is satisfied if a criminal investigation has been instituted with regard to an offence and proceedings are not instituted for the offence. 3 The first condition is also satisfied if proceedings for an offence are instituted against a person and— a they do not result in his conviction for the offence, or b he is convicted of the offence but the conviction is quashed or he is pardoned in respect of it. 4 If subsection (2) applies the second condition is that— a in the criminal investigation there has been a serious default by a person mentioned in subsection (9), and b the investigation would not have continued if the default had not occurred. 5 If subsection (3) applies the second condition is that— a in the criminal investigation with regard to the offence or in its prosecution there has been a serious default by a person mentioned in subsection (9), and b the proceedings would not have been instituted or continued if the default had not occurred. 6 The third condition is that an application is made under this section by a person who held realisable property and has suffered loss in consequence of anything done in relation to it by or in pursuance of an order under this Part. 7 The offence referred to in subsection (2) may be one of a number of offences with regard to which the investigation is instituted. 8 The offence referred to in subsection (3) may be one of a number of offences for which the proceedings are instituted. 9 Compensation under this section is payable to the applicant and— a if the person in default was a constable of a police force (within the meaning of the Police (Scotland) Act 1967 (c. 77)), the compensation is payable by the Scottish Police Authority ; aa if the person in default was a constable of the Police Service of Scotland, the compensation is payable by the Scottish Police Authority, b if the person in default was a constable not falling within paragraph (a), the compensation is payable by the body under whose authority he acts; c if the person in default was a procurator fiscal or was acting on behalf of the Lord Advocate, the compensation is payable by the Lord Advocate; ca if the person in default was a National Crime Agency officer , the compensation is payable by the National Crime Agency ; d if the person in default was a customs officer, the compensation is payable by the Commissioners of Customs and Excise; e if the person in default was an officer of the Commissioners of Inland Revenue, the compensation is payable by those Commissioners. 10 Nothing in this section affects any delictual liability in relation to a serious default. Confiscation order varied or discharged 140 1 This section applies if— a the court varies a confiscation order under section 113 or discharges one under section 114, and b an application is made to the court by a person who held realisable property and has suffered loss as a result of the making of the order. 2 The court may order the payment to the applicant of such compensation as it believes is just. 3 Compensation payable under this section is payable by the Lord Advocate. Enforcement abroad Enforcement abroad 141 1 This section applies if— a any of the conditions in section 119 are satisfied, b the prosecutor believes that realisable property is situated in a country or territory outside the United Kingdom (the receiving country), and c the prosecutor sends a request for assistance to the Secretary of State with a view to it being forwarded under this section. 2 In a case where no confiscation order has been made, a request for assistance is a request to the government of the receiving country to secure that any person is prohibited from dealing with realisable property. 3 In a case where a confiscation order has been made and has not been satisfied, discharged or quashed, a request for assistance is a request to the government of the receiving country to secure that— a any person is prohibited from dealing with realisable property, b realisable property is realised and the proceeds are applied in accordance with the law of the receiving country. 4 No request for assistance may be made for the purposes of this section in a case where a confiscation order has been made and has been satisfied, discharged or quashed. 5 If the Secretary of State believes it is appropriate to do so he may forward the request for assistance to the government of the receiving country. 6 If property is realised in pursuance of a request under subsection (3) the amount ordered to be paid under the confiscation order must be taken to be reduced by an amount equal to the proceeds of the realisation. 7 A certificate purporting to be issued by or on behalf of the requested government is sufficient evidence of the facts it states if it states— a that the property has been realised in pursuance of a request under subsection (3), b the date of realisation, and c the proceeds of realisation. 8 If the proceeds of realisation made in pursuance of a request under subsection (3) are expressed in a currency other than sterling, they must be taken to be the sterling equivalent calculated in accordance with the rate of exchange prevailing at the end of the day of realisation. Interpretation Criminal lifestyle 142 1 An accused has a criminal lifestyle if (and only if) the offence (or any of the offences) concerned satisfies any of these tests— a it is specified in Schedule 4; b it constitutes conduct forming part of a course of criminal activity; c it is an offence committed over a period of at least six months and the accused has benefited from the conduct which constitutes the offence. 2 Conduct forms part of a course of criminal activity if the accused has benefited from the conduct and— a in the proceedings in which he was convicted he was convicted of three or more other offences, each of three or more of them constituting conduct from which he has benefited, or b in the period of six years ending with the day when those proceedings were instituted (or, if there is more than one such day, the earliest day) he was convicted on at least two separate occasions of an offence constituting conduct from which he has benefited. 3 But an offence does not satisfy the test in subsection (1)(b) or (c) unless the accused obtains relevant benefit of not less than £1000 . 4 Relevant benefit for the purposes of subsection (1)(b) is— a benefit from conduct which constitutes the offence; b benefit from any other conduct which forms part of the course of criminal activity and which constitutes an offence of which the accused has been convicted. 5 Relevant benefit for the purposes of subsection (1)(c) is benefit from conduct which constitutes the offence. 6 The Scottish Ministers may by order amend Schedule 4. 7 The Scottish Ministers may by order vary the amount for the time being specified in subsection (3). Conduct and benefit 143 1 Criminal conduct is conduct which— a constitutes an offence in Scotland, or b would constitute such an offence if it had occurred in Scotland. 2 General criminal conduct of the accused is all his criminal conduct, and it is immaterial— a whether conduct occurred before or after the passing of this Act; b whether property constituting a benefit from conduct was obtained before or after the passing of this Act. 3 Particular criminal conduct of the accused is all his criminal conduct which falls within the following paragraphs— a conduct which constitutes the offence or offences concerned; b conduct which constitutes offences of which he was convicted in the same proceedings as those in which he was convicted of the offence or offences concerned. 4 A person benefits from conduct if he obtains property as a result of or in connection with the conduct. 5 If a person obtains a pecuniary advantage as a result of or in connection with conduct, he is to be taken to obtain as a result of or in connection with the conduct a sum of money equal to the value of the pecuniary advantage. 6 References to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained both in that connection and in some other. 7 If a person benefits from conduct his benefit is the value of the property obtained. Tainted gifts and their recipients 144 1 Subsections (2) and (3) apply if— a no court has made a decision as to whether the accused has a criminal lifestyle, or b a court has decided that the accused has a criminal lifestyle. 2 A gift is tainted if it was made by the accused at any time after the relevant day. 3 A gift is also tainted if it was made by the accused at any time and was of property— a which was obtained by the accused as a result of or in connection with his general criminal conduct, or b which (in whole or part and whether directly or indirectly) represented in the accused’s hands property obtained by him as a result of or in connection with his general criminal conduct. 4 Subsection (5) applies if a court has decided that an accused does not have a criminal lifestyle. 5 A gift is tainted if it was made by the accused at any time after— a the date on which the offence concerned was committed, or b if his particular criminal conduct consists of two or more offences and they were committed on different dates, the earliest of those dates. 6 For the purposes of subsection (5) an offence which is a continuing offence is committed on the first occasion when it is committed. 7 A gift may be a tainted gift whether it was made before or after the passing of this Act. 8 The relevant day is the first day of the period of six years ending with— a the day when proceedings for the offence concerned were instituted against the accused, or b if there are two or more offences and proceedings for them were instituted on different days, the earliest of those days. 9 If the accused transfers property to another person (whether directly or indirectly) for a consideration whose value is significantly less than the value of the property at the time of the transfer, he is to be treated as making a gift. 10 If subsection (9) applies the property given is to be treated as such share in the property transferred as is represented by the fraction— a whose numerator is the difference between the two values mentioned in subsection (9), and b whose denominator is the value of the property at the time of the transfer. 11 References to a recipient of a tainted gift are to a person to whom the accused has (whether directly or indirectly) made the gift. Value: the basic rule 145 1 This section applies for the purpose of deciding the value at any time of property then held by a person. 2 Its value is the market value of the property at that time. 3 But if at that time another person holds an interest in the property its value, in relation to the person mentioned in subsection (1), is the market value of his interest at that time ignoring any charging order under a provision listed in subsection (4). 4 The provisions are— a section 9 of the Drug Trafficking Offences Act 1986 (c. 32); b section 78 of the Criminal Justice Act 1988 (c. 33); c Article 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 199/2588 (N.I. 17)); d section 27 of the Drug Trafficking Act 1994 (c. 37); e Article 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)). 5 This section has effect subject to sections 146 and 147. Value of property obtained from conduct 146 1 This section applies for the purpose of deciding the value of property obtained by a person as a result of or in connection with his criminal conduct; and the material time is the time the court makes its decision. 2 The value of the property at the material time is the greater of the following— a the value of the property (at the time the person obtained it) adjusted to take account of later changes in the value of money; b the value (at the material time) of the property found under subsection (3). 3 The property found under this subsection is— a if the person holds the property obtained, that property; b if he holds no part of the property obtained, any property which directly or indirectly represents it in his hands; c if he holds part of the property obtained, that part and any property which directly or indirectly represents the other part in his hands. 4 The references in subsection (2)(a) and (b) to the value are to the value found in accordance with section 145. Value of tainted gifts 147 1 The value at any time (the material time) of a tainted gift is the greater of the following— a the value (at the time of the gift) of the property given, adjusted to take account of later changes in the value of money; b the value (at the material time) of the property found under subsection (2). 2 The property found under this subsection is— a if the recipient holds the property given, that property; b if the recipient holds no part of the property given, any property which directly or indirectly represents it in his hands; c if the recipient holds part of the property given, that part and any property which directly or indirectly represents the other part in his hands. 3 The references in subsection (1)(a) and (b) to the value are to the value found in accordance with section 145. Free property 148 1 Property is free unless it falls within subsection (2) or (3). 2 Property falls within this subsection if an order is in force in respect of it under— a section 27 of the Misuse of Drugs Act 1971 (c. 38) (forfeiture orders), b Article 11 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15) (deprivation orders), c Part 2 of the Proceeds of Crime (Scotland) Act 1995 (c. 43) (forfeiture of property used in crime), d section 143 of the Powers of Criminal Courts (Sentencing) Act 2000 (c. 6) or Chapter 4 of Part 7 of the Sentencing Code (deprivation orders), e section 23 , 23A or 111 of the Terrorism Act 2000 (c. 11) (forfeiture orders), ... ea paragraph 3(2), 6(2), 10D(1), 10G(2), 10J(3), 10S(2) , 10Z2(3), 10Z7AG(1), 10Z7BB(2), 10Z7CA(3), 10Z7CE(3) or 10Z7DG(3) of Schedule 1 to the Anti-terrorism, Crime and Security Act 2001, or f section 245A, 246, 255A, 256, 266, 295(2) , 298(2), 303L(1), 303O(3), 303R(3), 303Z3 , 303Z14(4), 303Z32(1), 303Z37(2), 303Z41(4), 303Z45(3) or 303Z60(4) of this Act. 3 Property falls within this subsection if— a it has been forfeited in pursuance of a forfeiture notice under section 297A or an account forfeiture notice under section 303Z9 ; b it is detained under section 297C 297D , 298(4) or 303O(9) . ba it is detained under section 303Z30, 303Z31 or 303Z32 in a case where section 303Z42(2) applies; bb it is detained under section 303Z57 or 303Z58 in a case where section 303Z60(6) applies; c it is the forfeitable property in relation to an order under section 303Q(1) or 303Z44(1) . d it has been forfeited in pursuance of a cash forfeiture notice under paragraph 5A of Schedule 1 to the Anti-terrorism, Crime and Security Act 2001 or an account forfeiture notice under paragraph 10W of that Schedule; e it is detained under paragraph 5B, 5C, 9A or 10G(7) of that Schedule; ea it is detained under paragraph 10Z7AE, 10Z7AF or 10Z7AG of that Schedule in a case where paragraph 10Z7CB(2) of that Schedule applies; eb it is detained under paragraph 10Z7DD or 10Z7DE of that Schedule in a case where paragraph 10Z7DG(5) of that Schedule applies; f it is the forfeitable property in relation to an order under paragraph 10I(1) or 10Z7CD(1) of that Schedule. Realisable property 149 Realisable property is— a any free property held by the accused; b any free property held by the recipient of a tainted gift. Property: general provisions 150 1 Property is all property wherever situated and includes— a money; b all forms of property whether heritable or moveable and whether corporeal or incorporeal. 2 The following rules apply in relation to property— a property is held by a person if he holds an interest in it; b property is obtained by a person if he obtains an interest in it; c property is transferred by one person to another if the first one transfers or grants an interest in it to the second; d references to property held by a person include references to his property vested in his ... trustee in bankruptcy or liquidator or in the trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016), of his estate ; e references to an interest held by a person beneficially in property include references to an interest which would be held by him beneficially if the property were not so vested; f references to an interest, in relation to land in England, Wales or Northern Ireland, are to any legal estate or equitable interest or power; g references to an interest, in relation to land in Scotland, are to any estate, interest, servitude or other heritable right in or over land, including a heritable security; h references to an interest, in relation to property other than land, include references to a right (including a right to possession). Cryptoassets etc 150A 1 “ Cryptoasset ” means a cryptographically secured digital representation of value or contractual rights that uses a form of distributed ledger technology and can be transferred, stored or traded electronically. 2 “ Crypto wallet ” means— a software, b hardware, c a physical item, or d any combination of the things mentioned in paragraphs (a) to (c), which is used to store the cryptographic private key that allows cryptoassets to be accessed. 3 “ Cryptoasset-related item ” has the meaning given in section 127C(5B). 4 The circumstances in which a cryptoasset is taken to be “destroyed” include circumstances where it is— a disposed of, b transferred, or c otherwise dealt with, in such a way as to ensure, or to make it virtually certain, that it will not be the subject of any further transactions or be dealt with again in any other way. 5 The Secretary of State may by regulations amend the definitions of “cryptoasset” and “crypto wallet” in this section. 6 The Secretary of State must consult the Scottish Ministers before making regulations under subsection (5). Proceedings 151 1 Proceedings for an offence are instituted against a person— a on his arrest without warrant; b when he is charged with the offence without being arrested; c when a warrant to arrest him is granted; d when a warrant to cite him is granted; e when he first appears on petition or when an indictment or complaint is served on him. 2 If more than one time is found under subsection (1) in relation to proceedings they are instituted at the earliest of those times. 3 Proceedings for an offence are concluded when— a the trial diet is deserted simpliciter, b the accused is acquitted or, under section 65 or 147 of the Procedure Act, discharged or liberated, c the court sentences the accused without making a confiscation order and without postponing a decision as regards making such an order, d the court decides, after such a postponement, not to make a confiscation order, e the accused’s conviction is quashed, or f the accused is pardoned. 4 If a confiscation order is made against the accused in proceedings for an offence, the proceedings are concluded— a when the order is satisfied or discharged, or b when the order is quashed and there is no further possibility of an appeal against the decision to quash the order. 5 If— a the accused is convicted in proceedings for an offence but the court decides not to make a confiscation order against him, and b on appeal under section 108(1)(ca) or 175(4)(ca) of the Procedure Act, the High Court of Justiciary refuses the appeal, the proceedings are concluded on the determination of the appeal. Applications 152 1 An application under section 104, 105, 111 or 112 is concluded— a in a case where the court decides not to make a confiscation order against the accused, when it makes the decision; b in a case where a confiscation order is made against him as a result of the application, when the order is satisfied or discharged, or when the order is quashed and there is no further possibility of an appeal against the decision to quash the order; c in a case where the application is withdrawn, when the prosecutor notifies the withdrawal to the court to which the application was made. 2 An application under section 106 or 107 is concluded— a in a case where the court decides not to vary the confiscation order concerned, when it makes the decision; b in a case where the court varies the confiscation order as a result of the application, when the order is satisfied or discharged, or when the order is quashed and there is no further possibility of an appeal against the decision to quash the order; c in a case where the application is withdrawn, when the prosecutor notifies the withdrawal to the court to which the application was made. Satisfaction of confiscation orders 153 1 A confiscation order is satisfied— a when no amount is due under it; b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 A confiscation order is subject to appeal until there is no further possibility of an appeal on which the order could be varied or quashed .... No further possibility of appeal 153A 1 The following rule applies for the purposes of construing any provision of this Part which refers to there being no further possibility of— a an appeal against (or review of) a decision of a court, or b an appeal on which an order of a court could be varied or quashed. 2 Any power— a to allow an appeal (or review) out of time, or b to extend the time for applying for leave to appeal, must be ignored. Other interpretative provisions 154 1 In this Part— “ accused ” means a person against whom proceedings for an offence have been instituted (whether or not he has been convicted); “ clerk of court ” includes the sheriff clerk; “ confiscation order ” means an order under section 92; “ conviction ”, in relation to an offence, includes a finding that the offence has been committed; “ court ” must be construed in accordance with sections 92(13) and 119(10); “ criminal investigation ” means an investigation which police officers or other persons have a duty to conduct with a view to it being ascertained whether a person should be charged with an offence; “ the Procedure Act ” means the Criminal Procedure (Scotland) Act 1995 (c. 46); “ restraint order ” means an order under section 120. 2 A reference to the offence (or offences) concerned must be construed in accordance with section 92(12). 3 A reference to sentencing the accused for an offence includes a reference to dealing with him otherwise in respect of the offence. General Rules of court 155 1 Provision may be made by act of sederunt as to— a giving notice or serving any document for the purposes of this Part; b the accountant of court’s functions under Schedule 3; c the accounts to be kept by the administrator in relation to the exercise of his functions. 2 Subsection (1) is without prejudice to section 32 of the Sheriff Courts (Scotland) Act 1971 (c. 58) or section 5 of the Court of Session Act 1988 (c. 36). Part 4 Confiscation: Northern Ireland Confiscation orders Making of order 156 1 The Crown Court must proceed under this section if the following two conditions are satisfied. 2 The first condition is that a defendant falls within either of the following paragraphs— a he is convicted of an offence or offences in proceedings before the Crown Court; b he is committed to the Crown Court in respect of an offence or offences under section 218 below (committal with a view to a confiscation order being considered). 3 The second condition is that— a the prosecutor ... asks the court to proceed under this section, or b the court believes it is appropriate for it to do so. 4 The court must proceed as follows— a it must decide whether the defendant has a criminal lifestyle; b if it decides that he has a criminal lifestyle it must decide whether he has benefited from his general criminal conduct; c if it decides that he does not have a criminal lifestyle it must decide whether he has benefited from his particular criminal conduct. 5 If the court decides under subsection (4)(b) or (c) that the defendant has benefited from the conduct referred to it must— a decide the recoverable amount, and b make an order (a confiscation order) requiring him to pay that amount. Paragraph (b) applies only if, or to the extent that, it would not be disproportionate to require the defendant to pay the recoverable amount. 6 But the court must treat the duty in subsection (5) as a power if it believes that any victim of the conduct has at any time started or intends to start proceedings against the defendant in respect of loss, injury or damage sustained in connection with the conduct. 7 The court must decide any question arising under subsection (4) or (5) on a balance of probabilities. 8 The first condition is not satisfied if the defendant absconds (but section 177 may apply). 9 References in this Part to the offence (or offences) concerned are to the offence (or offences) mentioned in subsection (2). Recoverable amount 157 1 The recoverable amount for the purposes of section 156 is an amount equal to the defendant’s benefit from the conduct concerned. 2 But if the defendant shows that the available amount is less than that benefit the recoverable amount is— a the available amount, or b a nominal amount, if the available amount is nil. 3 But if section 156(6) applies the recoverable amount is such amount as— a the court believes is just, but b does not exceed the amount found under subsection (1) or (2) (as the case may be). 4 In calculating the defendant’s benefit from the conduct concerned for the purposes of subsection (1), the following must be ignored— a any property in respect of which a recovery order is in force under section 266, b any property which has been forfeited in pursuance of a forfeiture notice under section 297A or an account forfeiture notice under section 303Z9 , ... c any property in respect of which a forfeiture order is in force under section 298(2) , 303O(3), 303R(3) , 303Z14(4), 303Z41(4), 303Z45(3) or 303Z60(4) , and d any property which is the forfeitable property in relation to an order under section 303Q(1) or 303Z44(1) . 5 If the court decides the available amount, it must include in the confiscation order a statement of its findings as to the matters relevant for deciding that amount. Defendant’s benefit 158 1 If the court is proceeding under section 156 this section applies for the purpose of— a deciding whether the defendant has benefited from conduct, and b deciding his benefit from the conduct. 2 The court must— a take account of conduct occurring up to the time it makes its decision; b take account of property obtained up to that time. 3 Subsection (4) applies if— a the conduct concerned is general criminal conduct, b a confiscation order mentioned in subsection (5) has at an earlier time been made against the defendant, and c his benefit for the purposes of that order was benefit from his general criminal conduct. 4 His benefit found at the time the last confiscation order mentioned in subsection (3)(c) was made against him must be taken for the purposes of this section to be his benefit from his general criminal conduct at that time. 5 If the conduct concerned is general criminal conduct the court must deduct the aggregate of the following amounts— a the amount ordered to be paid under each confiscation order previously made against the defendant; b the amount ordered to be paid under each confiscation order previously made against him under any of the provisions listed in subsection (7). 6 But subsection (5) does not apply to an amount which has been taken into account for the purposes of a deduction under that subsection on any earlier occasion. 7 These are the provisions— a the Drug Trafficking Offences Act 1986 (c. 32); b Part 1 of the Criminal Justice (Scotland) Act 1987 (c. 41); c Part 6 of the Criminal Justice Act 1988 (c. 33); d the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17)); e Part 1 of the Drug Trafficking Act 1994 (c. 37); f Part 1 of the Proceeds of Crime (Scotland) Act 1995 (c. 43); g the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)); h Part 2 or 3 of this Act. 8 The reference to general criminal conduct in the case of a confiscation order made under any of the provisions listed in subsection (7) is a reference to conduct in respect of which a court is required or entitled to make one or more assumptions for the purpose of assessing a person’s benefit from the conduct. Available amount 159 1 For the purposes of deciding the recoverable amount, the available amount is the aggregate of— a the total of the values (at the time the confiscation order is made) of all the free property then held by the defendant minus the total amount payable in pursuance of obligations which then have priority, and b the total of the values (at that time) of all tainted gifts. 2 An obligation has priority if it is an obligation of the defendant— a to pay an amount due in respect of a fine or other order of a court which was imposed or made on conviction of an offence and at any time before the time the confiscation order is made, or b to pay a sum which would be included among the preferential debts if the defendant’s bankruptcy had commenced on the date of the confiscation order or his winding up had been ordered on that date. 3 “ Preferential debts ” has the meaning given by Article 346 of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)). Assumptions to be made in case of criminal lifestyle 160 1 If the court decides under section 156 that the defendant has a criminal lifestyle it must make the following four assumptions for the purpose of— a deciding whether he has benefited from his general criminal conduct, and b deciding his benefit from the conduct. 2 The first assumption is that any property transferred to the defendant at any time after the relevant day was obtained by him— a as a result of his general criminal conduct, and b at the earliest time he appears to have held it. 3 The second assumption is that any property held by the defendant at any time after the date of conviction was obtained by him— a as a result of his general criminal conduct, and b at the earliest time he appears to have held it. 4 The third assumption is that any expenditure incurred by the defendant at any time after the relevant day was met from property obtained by him as a result of his general criminal conduct. 5 The fourth assumption is that, for the purpose of valuing any property obtained (or assumed to have been obtained) by the defendant, he obtained it free of any other interests in it. 6 But the court must not make a required assumption in relation to particular property or expenditure if— a the assumption is shown to be incorrect, or b there would be a serious risk of injustice if the assumption were made. 7 If the court does not make one or more of the required assumptions it must state its reasons. 8 The relevant day is the first day of the period of six years ending with— a the day when proceedings for the offence concerned were started against the defendant, or b if there are two or more offences and proceedings for them were started on different days, the earliest of those days. 9 But if a confiscation order mentioned in section 158(3)(c) has been made against the defendant at any time during the period mentioned in subsection (8)— a the relevant day is the day when the defendant’s benefit was calculated for the purposes of the last such confiscation order; b the second assumption does not apply to any property which was held by him on or before the relevant day. 10 The date of conviction is— a the date on which the defendant was convicted of the offence concerned, or b if there are two or more offences and the convictions were on different dates, the date of the latest. Determination of extent of defendant's interest in property 160A 1 Where it appears to a court making a confiscation order that— a there is property held by the defendant that is likely to be realised or otherwise used to satisfy the order, and b a person other than the defendant holds, or may hold, an interest in the property, the court may, if it thinks it appropriate to do so, determine the extent (at the time the confiscation order is made) of the defendant's interest in the property. 2 The court must not exercise the power conferred by subsection (1) unless it gives to anyone who the court thinks is or may be a person holding an interest in the property a reasonable opportunity to make representations to it. 3 A determination under this section is conclusive in relation to any question as to the extent of the defendant's interest in the property that arises in connection with— a the realisation or destruction of the property, or the transfer of an interest in the property, with a view to satisfying the confiscation order, or b any action or proceedings taken for the purposes of any such realisation or transfer. 4 Subsection (3)— a is subject to section 199(8B), and b does not apply in relation to a question that arises in proceedings before the Court of Appeal or the Supreme Court. 5 In this Part, the “extent” of the defendant's interest in property means the proportion that the value of the defendant's interest in it bears to the value of the property itself. Time for payment 161 1 Unless subsection (2) applies, the full amount ordered to be paid under a confiscation order must be paid on the day on which the order is made. 2 If the court making the confiscation order is satisfied that the defendant is unable to pay the full amount on that day, it may make an order requiring whatever cannot be paid on that day to be paid— a in a specified period, or b in specified periods each of which relates to a specified amount. 3 A specified period— a must start with the day on which the confiscation order is made, and b must not exceed three months. 4 If— a within any specified period the defendant applies to the Crown Court for that period to be extended, and b the court is satisfied that, despite having made all reasonable efforts, the defendant is unable to pay the amount to which the specified period relates within that period, the court may make an order extending the period (for all or any part or parts of the amount in question). 5 An extended period— a must start with the day on which the confiscation order is made, and b must not exceed six months. 6 An order under subsection (4)— a may be made after the end of the specified period to which it relates, but b must not be made after the end of the period of six months starting with the day on which the confiscation order is made. 7 Periods specified or extended under this section must be such that, where the court believes that a defendant will by a particular day be able— a to pay the amount remaining to be paid, or b to pay an amount towards what remains to be paid, that amount is required to be paid no later than that day. 8 The court must not make an order under subsection (2) or (4) unless it gives the prosecutor an opportunity to make representations. Interest on unpaid sums 162 1 If any amount required to be paid by a person under a confiscation order is not paid when it is required to be paid, he must pay interest on that amount for the period for which it remains unpaid. 2 The rate of interest is the same rate as that for the time being applying to a money judgment of the High Court. 3 If— a an application has been made under section 161(4) for a specified period to be extended, b the application has not been determined by the court, and c the period of six months starting with the day on which the confiscation order was made has not ended, the amount on which interest is payable under this section does not include the amount to which the specified period relates. 4 In applying this Part the amount of the interest must be treated as part of the amount to be paid under the confiscation order. Effect of order on court’s other powers 163 1 If the court makes a confiscation order it must proceed as mentioned in subsections (2) and (4) in respect of the offence or offences concerned. 2 The court must take account of the confiscation order before— a it imposes a fine on the defendant, or b it makes an order falling within subsection (3). 3 These orders fall within this subsection— a an order involving payment by the defendant, other than an order under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders); b an order under section 27 of the Misuse of Drugs Act 1971 (c. 38) (forfeiture orders); c an order under Article 11 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (deprivation orders); d an order under section 23 or 23A or 111 of the Terrorism Act 2000 (c. 11) (forfeiture orders). 4 Subject to subsection (2), the court must leave the confiscation order out of account in deciding the appropriate sentence for the defendant. 5 Subsection (6) applies if— a a court makes a confiscation order and one or both of an order for the payment of compensation under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15) and a slavery and trafficking reparation order under Schedule 2 to the Human Trafficking and Exploitation (Criminal Justice and Support for Victims) Act (Northern Ireland) 2015, ) against the same person in the same proceedings, and b the court believes he will not have sufficient means to satisfy all the orders in full. 6 In such a case the court must direct that so much as it specifies of the amount (or amounts) payable under the other order (or orders) mentioned in subsection (5)(a) is to be paid out of any sums recovered under the confiscation order; and the amount it specifies must be the amount it believes will not be recoverable because of the insufficiency of the person’s means. Orders for securing compliance with confiscation order 163A 1 This section applies where the court makes a confiscation order. 2 The court may make such order as it believes is appropriate for the purpose of ensuring that the confiscation order is effective (a “compliance order”). 3 The court must consider whether to make a compliance order— a on the making of the confiscation order, and b if it does not make a compliance order then, at any later time (while the confiscation order is still in effect) on the application of the prosecutor. 4 In considering whether to make a compliance order, the court must, in particular, consider whether any restriction or prohibition on the defendant's travel outside the United Kingdom ought to be imposed for the purpose mentioned in subsection (2). 5 The court may discharge or vary a compliance order on an application made by— a the prosecutor; b any person affected by the order. Appeals against orders under section 163A 163B 1 If on an application under section 163A(3)(b) the Crown Court decides not to make a compliance order, the prosecutor may appeal to the Court of Appeal against the decision. 2 The following persons may appeal to the Court of Appeal in respect of the Crown Court's decision to make, discharge or vary a compliance order— a the prosecutor; b any person affected by the order. 3 On an appeal under subsection (1) or (2) the Court of Appeal may— a confirm the decision, or b make such order as it believes is appropriate. 4 An appeal lies to the Supreme Court against a decision of the Court of Appeal under subsection (3). 5 An appeal under subsection (4) lies at the instance of any person who was a party to the proceedings before the Court of Appeal. 6 On an appeal under subsection (4) the Supreme Court may— a confirm the decision of the Court of Appeal, or b make such order as it believes is appropriate. 7 In this section “ compliance order ” means an order made under section 163A. Procedural matters Postponement 164 1 The court may— a proceed under section 161 before it sentences the defendant for the offence (or any of the offences) concerned, or b postpone proceedings under section 161 for a specified period. 2 A period of postponement may be extended. 3 A period of postponement (including one as extended) must not end after the permitted period ends. 4 But subsection (3) does not apply if there are exceptional circumstances. 5 The permitted period is the period of two years starting with the date of conviction. 6 But if— a the defendant appeals against his conviction for the offence (or any of the offences) concerned, and b the period of three months (starting with the day when the appeal is determined or otherwise disposed of) ends after the period found under subsection (5), the permitted period is that period of three months. 7 A postponement or extension may be made— a on application by the defendant; b on application by the prosecutor ...; c by the court of its own motion. 8 If— a proceedings are postponed for a period, and b an application to extend the period is made before it ends, the application may be granted even after the period ends. 9 The date of conviction is— a the date on which the defendant was convicted of the offence concerned, or b if there are two or more offences and the convictions were on different dates, the date of the latest. 10 References to appealing include references to applying under Article 146 of the Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26)) (statement of case). 11 A confiscation order must not be quashed only on the ground that there was a defect or omission in the procedure connected with the application for or the granting of a postponement. 12 But subsection (11) does not apply if before it made the confiscation order the court— a imposed a fine on the defendant; b made an order falling within section 163(3); c made an order under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders). Effect of postponement 165 1 If the court postpones proceedings under section 156 it may proceed to sentence the defendant for the offence (or any of the offences) concerned. 2 In sentencing the defendant for the offence (or any of the offences) concerned in the postponement period the court must not— a impose a fine on him, b make an order falling within section 163(3), or c make an order for the payment of compensation under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)). 3 If the court sentences the defendant for the offence (or any of the offences) concerned in the postponement period, after that period ends it may vary the sentence by— a imposing a fine on him, b making an order falling within section 163(3), or c making an order for the payment of compensation under Article 14 of the Criminal Justice (Northern Ireland) Order 1994. 4 But the court may proceed under subsection (3) only within the period of 28 days which starts with the last day of the postponement period. 5 For the purposes of— a section 16(1) of the Criminal Appeal (Northern Ireland) Act 1980 (c. 47) (time limit for notice of appeal or of application for leave to appeal), and b paragraph 1 of Schedule 3 to the Criminal Justice Act 1988 (c. 33) (time limit for notice of application for leave to refer a case under section 36 of that Act), the sentence must be regarded as imposed or made on the day on which it is varied under subsection (3). 6 If the court proceeds to sentence the defendant under subsection (1), section 156 has effect as if the defendant’s particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned. 7 The postponement period is the period for which proceedings under section 156 are postponed. Statement of information 166 1 If the court is proceeding under section 156 in a case where section 156(3)(a) applies, the prosecutor ... must give the court a statement of information within the period the court orders. 2 If the court is proceeding under section 156 in a case where section 156(3)(b) applies and it orders the prosecutor to give it a statement of information, the prosecutor must give it such a statement within the period the court orders. 3 If the prosecutor ... believes the defendant has a criminal lifestyle the statement of information is a statement of matters the prosecutor ... believes are relevant in connection with deciding these issues— a whether the defendant has a criminal lifestyle; b whether he has benefited from his general criminal conduct; c his benefit from the conduct. 4 A statement under subsection (3) must include information the prosecutor ... believes is relevant— a in connection with the making by the court of a required assumption under section 160; b for the purpose of enabling the court to decide if the circumstances are such that it must not make such an assumption. 5 If the prosecutor ... does not believe the defendant has a criminal lifestyle the statement of information is a statement of matters the prosecutor ... believes are relevant in connection with deciding these issues— a whether the defendant has benefited from his particular criminal conduct; b his benefit from the conduct. 6 If the prosecutor ... gives the court a statement of information— a he may at any time give the court a further statement of information; b he must give the court a further statement of information if it orders him to do so, and he must give it within the period the court orders. 6A A statement of information (other than one to which subsection (6B) applies) must include any information known to the prosecutor which the prosecutor believes is or would be relevant for the purpose of enabling the court to decide— a whether to make a determination under section 160A, or b what determination to make (if the court decides to make one). 6B If the court has decided to make a determination under section 160A, a further statement of information under subsection (6)(b) must, if the court so orders, include specified information that is relevant to the determination. 7 If the court makes an order under this section it may at any time vary it by making another one. Defendant’s response to statement of information 167 1 If the prosecutor ... gives the court a statement of information and a copy is served on the defendant, the court may order the defendant— a to indicate (within the period it orders) the extent to which he accepts each allegation in the statement, and b so far as he does not accept such an allegation, to give particulars of any matters he proposes to rely on. 2 If the defendant accepts to any extent an allegation in a statement of information the court may treat his acceptance as conclusive of the matters to which it relates for the purpose of deciding the issues referred to in section 166(3) or (5) (as the case may be). 3 If the defendant fails in any respect to comply with an order under subsection (1) he may be treated for the purposes of subsection (2) as accepting every allegation in the statement of information apart from— a any allegation in respect of which he has complied with the requirement; b any allegation that he has benefited from his general or particular criminal conduct. 4 For the purposes of this section an allegation may be accepted or particulars may be given in a manner ordered by the court. 5 If the court makes an order under this section it may at any time vary it by making another one. 6 No acceptance under this section that the defendant has benefited from conduct is admissible in evidence in proceedings for an offence. Provision of information by defendant 168 1 This section applies if— a the court is proceeding under section 156 in a case where section 156(3)(a) applies, or b it is proceeding under section 156 in a case where section 156(3)(b) applies or it is considering whether to proceed. 2 For the purpose of obtaining information to help it in carrying out its functions (including functions under section 160A) the court may at any time order the defendant to give it information specified in the order. 3 An order under this section may require all or a specified part of the information to be given in a specified manner and before a specified date. 4 If the defendant fails without reasonable excuse to comply with an order under this section the court may draw such inference as it believes is appropriate. 5 Subsection (4) does not affect any power of the court to deal with the defendant in respect of a failure to comply with an order under this section. 6 If the prosecutor ... accepts to any extent an allegation made by the defendant— a in giving information required by an order under this section, or b in any other statement given to the court in relation to any matter relevant to deciding— i the available amount under section 159, or ii whether to make a determination under section 160A, or what determination to make (if the court decides to make one), the court may treat the acceptance as conclusive of the matters to which it relates. 7 For the purposes of this section an allegation may be accepted in a manner ordered by the court. 8 If the court makes an order under this section it may at any time vary it by making another one. 9 No information given under this section which amounts to an admission by the defendant that he has benefited from criminal conduct is admissible in evidence in proceedings for an offence. Provision of information as to defendant's interest in property 168A 1 This section applies if the court— a is considering whether to make a determination under section 160A of the extent of the defendant's interest in any property, or b is deciding what determination to make (if the court has decided to make a determination under that section). In this section “ interested person ” means a person (other than the defendant) who the court thinks is or may be a person holding an interest in the property. 2 For the purpose of obtaining information to help it in carrying out its functions under section 160A the court may at any time order an interested person to give it information specified in the order. 3 An order under this section may require all or a specified part of the information to be given in a specified manner and before a specified date. 4 If an interested person fails without reasonable excuse to comply with an order under this section the court may draw such inference as it believes is appropriate. 5 Subsection (4) does not affect any power of the court to deal with the person in respect of a failure to comply with an order under this section. 6 If the prosecutor accepts to any extent an allegation made by an interested person— a in giving information required by an order under this section, or b in any other statement given to the court in relation to any matter relevant to a determination under section 160A, the court may treat the acceptance as conclusive of the matters to which it relates. 7 For the purposes of this section an allegation may be accepted in a manner ordered by the court. 8 If the court makes an order under this section it may at any time vary it by making another one. 9 No information given by a person under this section is admissible in evidence in proceedings against that person for an offence. Reconsideration No order made: reconsideration of case 169 1 This section applies if— a the first condition in section 156 is satisfied but no court has proceeded under that section, b there is evidence which was not available to the prosecutor on the relevant date, c before the end of the period of six years starting with the date of conviction the prosecutor ... applies to the Crown Court to consider the evidence, and d after considering the evidence the court believes it is appropriate for it to proceed under section 156. 2 If this section applies the court must proceed under section 156, and when it does so subsections (3) to (8) below apply. 3 If the court has already sentenced the defendant for the offence (or any of the offences) concerned, section 156 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned. 4 Section 158(2) does not apply, and the rules applying instead are that the court must— a take account of conduct occurring before the relevant date; b take account of property obtained before that date; c take account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date. 5 In section 160— a the first and second assumptions do not apply with regard to property first held by the defendant on or after the relevant date; b the third assumption does not apply with regard to expenditure incurred by him on or after that date; c the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date. 6 The recoverable amount for the purposes of section 156 is such amount as— a the court believes is just, but b does not exceed the amount found under section 157. 7 In arriving at the just amount the court must have regard in particular to— a the amount found under section 157; b any fine imposed on the defendant in respect of the offence (or any of the offences) concerned; c any order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 159; d any order which has been made against him in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders). 8 If an order for the payment of compensation under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 has been made against the defendant in respect of the offence or offences concerned, section 163(5) and (6) above do not apply. 9 The relevant date is— a if the court made a decision not to proceed under section 156, the date of the decision; b if the court did not make such a decision, the date of conviction. 10 The date of conviction is— a the date on which the defendant was convicted of the offence concerned, or b if there are two or more offences and the convictions were on different dates, the date of the latest. No order made: reconsideration of benefit 170 1 This section applies if the following two conditions are satisfied. 2 The first condition is that in proceeding under section 156 the court has decided that— a the defendant has a criminal lifestyle but has not benefited from his general criminal conduct, or b the defendant does not have a criminal lifestyle and has not benefited from his particular criminal conduct. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 ... the second condition is that— a there is evidence which was not available to the prosecutor when the court decided that the defendant had not benefited from his general or particular criminal conduct, b before the end of the period of six years starting with the date of conviction the prosecutor ... applies to the Crown Court to consider the evidence, and c after considering the evidence the court concludes that it would have decided that the defendant had benefited from his general or particular criminal conduct (as the case may be) if the evidence had been available to it. 5 If this section applies the court— a must make a fresh decision under section 156(4)(b) or (c) whether the defendant has benefited from his general or particular criminal conduct (as the case may be); b may make a confiscation order under that section. 6 Subsections (7) to (12) below apply if the court proceeds under section 156 in pursuance of this section. 7 If the court has already sentenced the defendant for the offence (or any of the offences) concerned, section 156 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned. 8 Section 158(2) does not apply, and the rules applying instead are that the court must— a take account of conduct occurring before the date of the original decision that the defendant had not benefited from his general or particular criminal conduct; b take account of property obtained before that date; c take account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date. 9 In section 160— a the first and second assumptions do not apply with regard to property first held by the defendant on or after the date of the original decision that the defendant had not benefited from his general or particular criminal conduct; b the third assumption does not apply with regard to expenditure incurred by him on or after that date; c the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date. 10 The recoverable amount for the purposes of section 156 is such amount as— a the court believes is just, but b does not exceed the amount found under section 157. 11 In arriving at the just amount the court must have regard in particular to— a the amount found under section 157; b any fine imposed on the defendant in respect of the offence (or any of the offences) concerned; c any order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 159; d any order which has been made against him in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders). 12 If an order for the payment of compensation under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 has been made against the defendant in respect of the offence or offences concerned, section 163(5) and (6) above do not apply. 13 The date of conviction is the date found by applying section 169(10). Order made: reconsideration of benefit 171 1 This section applies if— a a court has made a confiscation order, b there is evidence which was not available to the prosecutor ... at the relevant time, c the prosecutor ... believes that if the court were to find the amount of the defendant’s benefit in pursuance of this section it would exceed the relevant amount, d before the end of the period of six years starting with the date of conviction the prosecutor ... applies to the Crown Court to consider the evidence, and e after considering the evidence the court believes it is appropriate for it to proceed under this section. 2 The court must make a new calculation of the defendant’s benefit from the conduct concerned, and when it does so subsections (3) to (6) below apply. 3 If a court has already sentenced the defendant for the offence (or any of the offences) concerned section 156 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned. 4 Section 158(2) does not apply, and the rules applying instead are that the court must— a take account of conduct occurring up to the time it decided the defendant’s benefit for the purposes of the confiscation order; b take account of property obtained up to that time; c take account of property obtained after that time if it was obtained as a result of or in connection with conduct occurring before that time. 5 In applying section 158(5) the confiscation order must be ignored. 6 In section 160— a the first and second assumptions do not apply with regard to property first held by the defendant after the time the court decided his benefit for the purposes of the confiscation order; b the third assumption does not apply with regard to expenditure incurred by him after that time; c the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him after that time. 7 If the amount found under the new calculation of the defendant’s benefit exceeds the relevant amount the court— a must make a new calculation of the recoverable amount for the purposes of section 156, and b if it exceeds the amount required to be paid under the confiscation order, may vary the order by substituting for the amount required to be paid such amount as it believes is just. 8 In applying subsection (7)(a) the court must— a take the new calculation of the defendant’s benefit; b apply section 159 as if references to the time the confiscation order is made were to the time of the new calculation of the recoverable amount and as if references to the date of the confiscation order were to the date of that new calculation. 9 In applying subsection (7)(b) the court must have regard in particular to— a any fine imposed on the defendant for the offence (or any of the offences) concerned; b any order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 159; c any order which has been made against him in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders). 10 But in applying subsection (7)(b) the court must not have regard to an order falling within subsection (9)(c) if a court has made a direction under section 163(6). 11 In deciding under this section whether one amount exceeds another the court must take account of any change in the value of money. 12 The relevant time is— a when the court calculated the defendant’s benefit for the purposes of the confiscation order, if this section has not applied previously; b when the court last calculated the defendant’s benefit in pursuance of this section, if this section has applied previously. 13 The relevant amount is— a the amount found as the defendant’s benefit for the purposes of the confiscation order, if this section has not applied previously; b the amount last found as the defendant’s benefit in pursuance of this section, if this section has applied previously. 14 The date of conviction is the date found by applying section 169(10). Order made: reconsideration of available amount 172 1 This section applies if— a a court has made a confiscation order, b the amount required to be paid was the amount found under section 157(2), and c an applicant falling within subsection (2) applies to the Crown Court to make a new calculation of the available amount. 2 These applicants fall within this subsection— a the prosecutor; b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c a receiver appointed under section 198 .... 3 In a case where this section applies the court must make the new calculation, and in doing so it must apply section 159 as if references to the time the confiscation order is made were to the time of the new calculation and as if references to the date of the confiscation order were to the date of the new calculation. 4 If the amount found under the new calculation exceeds the relevant amount the court may vary the order by substituting for the amount required to be paid such amount as— a it believes is just, but b does not exceed the amount found as the defendant’s benefit from the conduct concerned. 5 In deciding what is just the court must have regard in particular to— a any fine imposed on the defendant for the offence (or any of the offences) concerned; b any order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned and has not already been taken into account by the court in deciding what is the free property held by him for the purposes of section 159; c any order which has been made against him in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders). 6 But in deciding what is just the court must not have regard to an order falling within subsection (5)(c) if a court has made a direction under section 163(6). 7 In deciding under this section whether one amount exceeds another the court must take account of any change in the value of money. 8 The relevant amount is— a the amount found as the available amount for the purposes of the confiscation order, if this section has not applied previously; b the amount last found as the available amount in pursuance of this section, if this section has applied previously. 9 The amount found as the defendant’s benefit from the conduct concerned is— a the amount so found when the confiscation order was made, or b if one or more new calculations of the defendant’s benefit have been made under section 171 the amount found on the occasion of the last such calculation. Inadequacy of available amount: variation of order 173 1 This section applies if— a a court has made a confiscation order, and b the defendant or the prosecutor , or a receiver appointed under section 198 ..., applies to the Crown Court to vary the order under this section. 2 In such a case the court must calculate the available amount, and in doing so it must apply section 159 as if references to the time the confiscation order is made were to the time of the calculation and as if references to the date of the confiscation order were to the date of the calculation. 3 If the court finds that the available amount (as so calculated) is inadequate for the payment of any amount remaining to be paid under the confiscation order it may vary the order by substituting for the amount required to be paid such smaller amount as the court believes is just. 4 If a person has been made bankrupt or his estate has been sequestrated, or if an order for the winding up of a company has been made, the court must take into account the extent to which realisable property held by that person or that company may be distributed among creditors. 5 The court may disregard any inadequacy which it believes is attributable (wholly or partly) to anything done by the defendant for the purpose of preserving property held by the recipient of a tainted gift from any risk of realisation under this Part. 6 In subsection (4) “ company ” means any company which may be wound up under the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)) or the Insolvency Act 1986 (c. 45). Inadequacy of available amount: discharge of order 174 1 This section applies if— a a court has made a confiscation order, b the prosecutor applies to the Crown Court for the discharge of the order, and c the amount remaining to be paid under the order is less than £1,000. 2 In such a case the court must calculate the available amount, and in doing so it must apply section 159 as if references to the time the confiscation order is made were to the time of the calculation and as if references to the date of the confiscation order were to the date of the calculation. 3 If the court— a finds that the available amount (as so calculated) is inadequate to meet the amount remaining to be paid, and b is satisfied that the inadequacy is due wholly to a specified reason or a combination of specified reasons, it may discharge the confiscation order. 4 The specified reasons are— a in a case where any of the realisable property consists of money in a currency other than sterling, that fluctuations in currency exchange rates have occurred; b any reason specified by the Department of Justice in Northern Ireland by order. 5 The Department of Justice in Northern Ireland may by order vary the amount for the time being specified in subsection (1)(c). 6 The discharge of a confiscation order under this section does not prevent the making of an application in respect of the order under section 171(1)(d) or 172(1)(c). 7 Where on such an application the court determines that the order should be varied under section 171(7) or (as the case may be) 172(4), the court may provide that its discharge under this section is revoked. Small amount outstanding: discharge of order 175 1 This section applies if— a a court has made a confiscation order, b a chief clerk applies to the Crown Court for the discharge of the order, and c the amount remaining to be paid under the order is £50 or less. 2 In such a case the court may discharge the order. 3 The Department of Justice in Northern Ireland may by order vary the amount for the time being specified in subsection (1)(c). 4 The discharge of a confiscation order under this section does not prevent the making of an application in respect of the order under section 171(1)(d) or 172(1)(c). 5 Where on such an application the court determines that the order should be varied under section 171(7) or (as the case may be) 172(4), the court may provide that its discharge under this section is revoked. Recovery from estate of deceased defendant impractical: discharge of order 175A 1 This section applies if— a a court has made a confiscation order, b the defendant dies while the order is not satisfied, and c the prosecutor applies to the Crown Court for the discharge of the order. 2 The court may discharge the order if it appears to the court that— a it is not possible to recover anything from the estate of the deceased for the purpose of satisfying the order to any extent, or b it would not be reasonable to make any attempt, or further attempt, to recover anything from the estate of the deceased for that purpose. Information 176 1 This section applies if— a the court proceeds under section 156 in pursuance of section 169 or 170, or b the prosecutor ... applies under section 171. 2 In such a case— a the prosecutor ... must give the court a statement of information within the period the court orders; b section 166 applies accordingly (with appropriate modifications where the prosecutor ... applies under section 171); c section 167 applies accordingly; d section 168 applies as it applies in the circumstances mentioned in section 168(1). Defendant absconds Defendant convicted or committed 177 1 This section applies if the following two conditions are satisfied. 2 The first condition is that a defendant falls within either of the following paragraphs— a he absconds and, either before or after doing so, he is convicted of an offence or offences in proceedings before the Crown Court; b he absconds after being committed to the Crown Court in respect of an offence or offences under section 218 below (committal with a view to a confiscation order being considered). 3 The second condition is that— a the prosecutor ... applies to the Crown Court to proceed under this section, and b the court believes it is appropriate for it to do so. 4 If this section applies the court must proceed under section 156 in the same way as it must proceed if the two conditions there mentioned are satisfied; but this is subject to subsection (5). 5 If the court proceeds under section 156 as applied by this section, this Part has effect with these modifications— a any person the court believes is likely to be affected by an order under section 156 is entitled to appear before the court and make representations; b the court must not make an order under section 156 unless the prosecutor ... has taken reasonable steps to contact the defendant; c section 156(9) applies as if the reference to subsection (2) were to subsection (2) of this section; d sections 160, 166(4), 167 and 168 must be ignored; e sections 169, 170 and 171 must be ignored while the defendant is still an absconder. 6 Once the defendant ceases to be an absconder— a section 169 has effect as if subsection (1) read— 1 This section applies if— a at a time when the first condition in section 177 was satisfied the court did not proceed under section 156, b before the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to proceed under section 156, and c the court believes it is appropriate for it to do so. ; b section 170 has effect as if subsection (4) read— 4 The second condition is that— a before the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to reconsider whether the defendant has benefited from his general or particular criminal conduct (as the case may be), and b the court believes it is appropriate for it to do so. ; c section 171 has effect as if subsection (1) read— 1 This section applies if— a a court has made a confiscation order, b the prosecutor believes that if the court were to find the amount of the defendant's benefit in pursuance of this section it would exceed the relevant amount, c before the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to proceed under this section, and d the court believes it is appropriate for it to do so. ; d the modifications set out in subsection (5)(a) to (d) of this section do not apply to proceedings that take place by virtue of section 169, 170 or 171 (as applied by this subsection). Defendant neither convicted nor acquitted 178 1 This section applies if the following two conditions are satisfied. 2 The first condition is that— a proceedings for an offence or offences are started against a defendant but are not concluded, b he absconds, and c the period of three months (starting with the day the court believes he absconded) has ended. 3 The second condition is that— a the prosecutor ... applies to the Crown Court to proceed under this section, and b the court believes it is appropriate for it to do so. 4 If this section applies the court must proceed under section 156 in the same way as it must proceed if the two conditions there mentioned are satisfied; but this is subject to subsection (5). 5 If the court proceeds under section 156 as applied by this section, this Part has effect with these modifications— a any person the court believes is likely to be affected by an order under section 156 is entitled to appear before the court and make representations; b the court must not make an order under section 156 unless the prosecutor ... has taken reasonable steps to contact the defendant; c section 156(9) applies as if the reference to subsection (2) were to subsection (2) of this section; d sections 160, 166(4) and 167 to 170 must be ignored; e section 171 must be ignored while the defendant is still an absconder. 6 Once the defendant has ceased to be an absconder— a section 171 has effect as if subsection (1) read— 1 This section applies if— a a court has made a confiscation order, b the prosecutor believes that if the court were to find the amount of the defendant's benefit in pursuance of this section it would exceed the relevant amount, c before the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to proceed under this section, and d the court believes it is appropriate for it to do so. ; b the modifications set out in subsection (5)(a) to (d) of this section do not apply to proceedings that take place by virtue of section 171 (as applied by this subsection). 7 If— a the court makes an order under section 156 as applied by this section, and b the defendant is later convicted in proceedings before the Crown Court of the offence (or any of the offences) concerned, section 156 does not apply so far as that conviction is concerned. Variation of order 179 1 This section applies if— a the court makes a confiscation order under section 156 as applied by section 178, b the defendant ceases to be an absconder, c he is convicted of an offence (or any of the offences) mentioned in section 178(2)(a), d he believes that the amount required to be paid was too large (taking the circumstances prevailing when the amount was found for the purposes of the order), and e before the end of the relevant period he applies to the Crown Court to consider the evidence on which his belief is based. 2 If (after considering the evidence) the court concludes that the defendant’s belief is well founded— a it must find the amount which should have been the amount required to be paid (taking the circumstances prevailing when the amount was found for the purposes of the order), and b it may vary the order by substituting for the amount required to be paid such amount as it believes is just. 3 The relevant period is the period of 28 days starting with— a the date on which the defendant was convicted of the offence mentioned in section 178(2)(a), or b if there are two or more offences and the the convictions were on different dates, the date of the latest. 4 But in a case where section 178(2)(a) applies to more than one offence the court must not make an order under this section unless it is satisfied that there is no possibility of any further proceedings being taken or continued in relation to any such offence in respect of which the defendant has not been convicted. Discharge of order 180 1 Subsection (2) applies if— a the court makes a confiscation order under section 156 as applied by section 178, b the defendant is later tried for the offence or offences concerned and acquitted on all counts, and c he applies to the Crown Court to discharge the order. 2 In such a case the court must discharge the order. 3 Subsection (4) applies if— a the court makes a confiscation order under section 156 as applied by section 178, b the defendant ceases to be an absconder, c subsection (1)(b) does not apply, and d he applies to the Crown Court to discharge the order. 4 In such a case the court may discharge the order if it finds that— a there has been undue delay in continuing the proceedings mentioned in section 178(2), or b the prosecutor does not intend to proceed with the prosecution. 5 If the court discharges a confiscation order under this section it may make such a consequential or incidental order as it believes is appropriate. Appeals Appeal by prosecutor etc ... 181 1 If the Crown Court makes a confiscation order the prosecutor ... may appeal to the Court of Appeal in respect of the order. 2 If the Crown Court decides not to make a confiscation order the prosecutor ... may appeal to the Court of Appeal against the decision. 3 Subsections (1) and (2) do not apply to an order or decision made by virtue of section 160A, 169, 170, 177 or 178. 4 An appeal lies to the Court of Appeal against a determination, under section 160A, of the extent of the defendant's interest in property. 5 An appeal under subsection (4) lies at the instance of— a the prosecutor; b a person who the Court of Appeal thinks is or may be a person holding an interest in the property, if subsection (6) or (7) applies. 6 This subsection applies if the person was not given a reasonable opportunity to make representations when the determination was made. 7 This subsection applies if it appears to the Court of Appeal to be arguable that giving effect to the determination would result in a serious risk of injustice to the person. 8 An appeal does not lie under subsection (4) where— a the Court of Appeal believes that an application under section 198 is to be made by the prosecutor for the appointment of a receiver, b such an application has been made but has not yet been determined, or c a receiver has been appointed under section 198. Court’s powers on appeal 182 1 On an appeal under section 181(1) the Court of Appeal may confirm, quash or vary the confiscation order. 2 On an appeal under section 181(2) the Court of Appeal may confirm the decision, or if it believes the decision was wrong it may— a itself proceed under section 156 (ignoring subsections (1) to (3)), or b direct the Crown Court to proceed afresh under section 156. 2A On an appeal under section 181(4) the Court of Appeal may— a confirm the determination, or b make such order as it believes is appropriate. 3 In proceeding afresh in pursuance of this section the Crown Court must comply with any directions the Court of Appeal may make. 4 If a court makes or varies a confiscation order under this section or in pursuance of a direction under this section it must— a have regard to any fine imposed on the defendant in respect of the offence (or any of the offences) concerned; b have regard to any order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned, unless the order has already been taken into account by a court in deciding what is the free property held by the defendant for the purposes of section 159. 5 If the Court of Appeal proceeds under section 156 or the Crown Court proceeds afresh under that section in pursuance of a direction under this section subsections (6) to (10) apply. 6 If a court has already sentenced the defendant for the offence (or any of the offences) concerned, section 156 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned. 7 If an order has been made against the defendant in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders)— a the court must have regard to it, and b section 163(5) and (6) above do not apply so far as they relate to such orders . 8 Section 158(2) does not apply, and the rules applying instead are that the court must— a take account of conduct occurring before the relevant date; b take account of property obtained before that date; c take account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date. 9 In section 160— a the first and second assumptions do not apply with regard to property first held by the defendant on or after the relevant date; b the third assumption does not apply with regard to expenditure incurred by him on or after that date; c the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date. 10 Section 176 applies as it applies in the circumstances mentioned in subsection (1) of that section. 11 The relevant date is the date on which the Crown Court decided not to make a confiscation order. Appeal to Supreme Court 183 1 An appeal lies to the Supreme Court from a decision of the Court of Appeal on an appeal under section 181. 2 An appeal under this section lies at the instance of— a the defendant or the prosecutor (except where paragraph (b) applies); b if the proceedings in the Court of Appeal were proceedings on an appeal under section 181(4), any person who was a party to those proceedings. 3 On an appeal from a decision of the Court of Appeal to confirm, vary or make a confiscation order the Supreme Court may confirm, quash or vary the order. 3A On an appeal under this section from a decision under section 182(2A) the Supreme Court may— a confirm the decision of the Court of Appeal, or b make such order as it believes is appropriate. 4 On an appeal from a decision of the Court of Appeal to confirm the decision of the Crown Court not to make a confiscation order or from a decision of the Court of Appeal to quash a confiscation order the Supreme Court may— a confirm the decision, or b direct the Crown Court to proceed afresh under section 156 if it believes the decision was wrong. 5 In proceeding afresh in pursuance of this section the Crown Court must comply with any directions the Supreme Court may make. 6 If a court varies a confiscation order under this section or makes a confiscation order in pursuance of a direction under this section it must— a have regard to any fine imposed on the defendant in respect of the offence (or any of the offences) concerned; b have regard to any order which falls within section 163(3) and has been made against him in respect of the offence (or any of the offences) concerned, unless the order has already been taken into account by a court in deciding what is the free property held by the defendant for the purposes of section 159. 7 If the Crown Court proceeds afresh under section 156 in pursuance of a direction under this section subsections (8) to (12) apply. 8 If a court has already sentenced the defendant for the offence (or any of the offences) concerned, section 156 has effect as if his particular criminal conduct included conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned. 9 If an order has been made against the defendant in respect of the offence (or any of the offences) concerned under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (compensation orders)— a the Crown Court must have regard to it, and b section 163(5) and (6) above do not apply so far as they relate to such orders . 10 Section 158(2) does not apply, and the rules applying instead are that the Crown Court must— a take account of conduct occurring before the relevant date; b take account of property obtained before that date; c take account of property obtained on or after that date if it was obtained as a result of or in connection with conduct occurring before that date. 11 In section 160— a the first and second assumptions do not apply with regard to property first held by the defendant on or after the relevant date; b the third assumption does not apply with regard to expenditure incurred by him on or after that date; c the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date. 12 Section 176 applies as it applies in the circumstances mentioned in subsection (1) of that section. 13 The relevant date is— a in a case where the Crown Court made a confiscation order which was quashed by the Court of Appeal, the date on which the Crown Court made the order; b in any other case, the date on which the Crown Court decided not to make a confiscation order. Enforcement authority Enforcement authority 184 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enforcement as fines etc Enforcement as fines etc 185 1 This section applies if a court makes a confiscation order. 2 Section 35(1)(c), ... (4) and (5) of the Criminal Justice Act (Northern Ireland) 1945 (c. 15) (functions of court as to fines) apply as if the amount ordered to be paid were a fine imposed on the defendant by the Crown Court. 2A Where a court is fixing a term of imprisonment or detention under section 35(1)(c) of that Act (as applied by subsection (2) above) in respect of an amount ordered to be paid under a confiscation order, the maximum terms are those specified in the second column of the Table for amounts described in the corresponding entry in the first column. TABLE Amount Maximum term £10,000 or less 6 months More than £10,000 but no more than £500,000 5 years More than £500,000 but no more than £1 million 7 years More than £1 million 14 years 2B The Department of Justice in Northern Ireland may by order— a amend subsection (2A) so as to provide for minimum terms of imprisonment or detention under section 35(1)(c) of that Act (as applied by subsection (2) above) in respect of amounts ordered to be paid under a confiscation order; b amend the Table in subsection (2A) so as to remove, alter or replace any entry (including an entry inserted by virtue of the power in paragraph (a) of this subsection) or to add any entry. 3 An amount payable under a confiscation order is not a fine, costs, damages or compensation for the purposes of Article 35 of the Criminal Justice (Children) (Northern Ireland) Order 1998 (S.I. 1998/1504 (N.I. 9)) (parent or guardian to pay fine etc. instead of child). Director’s application for enforcement 186 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provisions about imprisonment or detention 187 1 Subsection (2) applies if— a a warrant committing the defendant to prison or detention is issued for a default in payment of an amount ordered to be paid under a confiscation order in respect of an offence or offences, and b at the time the warrant is issued the defendant is liable to serve a term of custody in respect of the offence (or any of the offences). 2 In such a case the term of imprisonment or of detention to be served in default of payment of the amount does not begin to run until after the term mentioned in subsection (1)(b) above. 3 The reference in subsection (1)(b) to the term of custody the defendant is liable to serve in respect of the offence (or any of the offences) is a reference to the term of imprisonment, or detention under section 5 of the Treatment of Offenders Act (Northern Ireland) 1968 (c. 29 (N.I.)), which he is liable to serve in respect of the offence (or any of the offences). 4 For the purposes of subsection (3) consecutive terms and terms which are wholly or partly concurrent must be treated as a single term and the following must be ignored— a any sentence of imprisonment or order for detention suspended under section 18 of the Treatment of Offenders Act (Northern Ireland) 1968 which has not taken effect at the time the warrant is issued; b any term of imprisonment or detention fixed under section 35(1)(c) of the Criminal Justice Act (Northern Ireland) 1945 (c. 15 (N.I.)) (term to be served in default of payment of fine etc) for which a warrant committing the defendant to prison or detention has not been issued at that time. 5 If the defendant serves a term of imprisonment or detention in default of paying any amount due under a confiscation order, his serving that term does not prevent the confiscation order from continuing to have effect so far as any other method of enforcement is concerned. Reconsideration etc: variation of prison term 188 1 Subsection (2) applies if— a a court varies a confiscation order under section 171, 172, 173, 179, 182 or 183, b the effect of the variation is to vary the maximum period applicable in relation to the order under section 35(2) of the Criminal Justice Act (Northern Ireland) 1945 (c. 15 (N.I.)), and c the result is that that maximum period is less than the term of imprisonment or detention fixed in respect of the order under section 35(1)(c) of that Act. 2 In such a case the court must fix a reduced term of imprisonment or detention in respect of the confiscation order under section 35(1)(c) of that Act in place of the term previously fixed. 3 Subsection (4) applies if paragraphs (a) and (b) of subsection (1) apply but paragraph (c) does not. 4 In such a case the court may amend the term of imprisonment or detention fixed in respect of the confiscation order under section 35(1)(c) of that Act. 5 If the effect of section 162 is to increase the maximum period applicable in relation to a confiscation order under section 35(2) of that Act, on the application of the prosecutor the Crown Court may amend the term of imprisonment or detention fixed in respect of the order under section 35(1)(c) of that Act. 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restraint orders Conditions for exercise of powers 189 1 The High Court may exercise the powers conferred by section 190 if any of the following conditions is satisfied. 2 The first condition is that— a a criminal investigation has been started in Northern Ireland with regard to an offence, and b there are reasonable grounds to suspect that the alleged offender has benefited from his criminal conduct. 3 The second condition is that— a proceedings for an offence have been started in Northern Ireland and not concluded, b there is reasonable cause to believe that the defendant has benefited from his criminal conduct. 4 The third condition is that— a an application by the prosecutor ... has been made under section 169, 170, 177 or 178 and not concluded, or the court believes that such an application is to be made, and b there is reasonable cause to believe that the defendant has benefited from his criminal conduct. 5 The fourth condition is that— a an application by the prosecutor ... has been made under section 171 and not concluded, or the court believes that such an application is to be made, and b there is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the defendant’s benefit exceeds the relevant amount (as defined in that section). 6 The fifth condition is that— a an application by the prosecutor ... has been made under section 172 and not concluded, or the court believes that such an application is to be made, and b there is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the available amount exceeds the relevant amount (as defined in that section). 7 The second condition is not satisfied if the court believes that— a there has been undue delay in continuing the proceedings, or b the prosecutor does not intend to proceed. 8 If an application mentioned in the third, fourth or fifth condition has been made the condition is not satisfied if the court believes that— a there has been undue delay in continuing the application, or b the prosecutor ... does not intend to proceed. 9 If the first condition is satisfied— a references in this Part to the defendant are to the alleged offender; b references in this Part to the prosecutor are to the person the court believes is to have conduct of any proceedings for the offence; c section 225(9) has effect as if proceedings for the offence had been started against the defendant when the investigation was started. Restraint orders 190 1 If any condition set out in section 189 is satisfied the High Court may make an order (a restraint order) prohibiting any specified person from dealing with any realisable property held by him. 2 A restraint order may provide that it applies— a to all realisable property held by the specified person whether or not the property is described in the order; b to realisable property transferred to the specified person after the order is made. 3 A restraint order may be made subject to exceptions, and an exception may in particular— a make provision for reasonable living expenses and reasonable legal expenses; b make provision for the purpose of enabling any person to carry on any trade, business, profession or occupation; c be made subject to conditions. 4 But an exception to a restraint order may not make provision for any legal expenses which— a relate to an offence which falls within subsection (5), and b are incurred by the defendant or by a recipient of a tainted gift. 5 These offences fall within this subsection— a the offence mentioned in section 189(2) or (3), if the first or second condition (as the case may be) is satisfied; b the offence (or any of the offences) concerned, if the third, fourth or fifth condition is satisfied. 6 Subsection (7) applies if— a the court makes a restraint order, and b the applicant for the order applies to the court to proceed under subsection (7) (whether as part of the application for the restraint order or at any time afterwards). 7 The court may make such order as it believes is appropriate for the purpose of ensuring that the restraint order is effective. 7A Subsections (7B) and (7C) apply where the High Court makes a restraint order (by virtue of the first condition in section 189) as a result of a criminal investigation having been started in Northern Ireland with regard to an offence. 7B The court— a must include in the order a requirement for the applicant for the order to report to the court on the progress of the investigation at such times and in such manner as the order may specify (a “reporting requirement”), and b must discharge the order if proceedings for the offence are not started within a reasonable time (and this duty applies whether or not an application to discharge the order is made under section 191(3)). 7C The duty under subsection (7B)(a) does not apply if the court decides that, in the circumstances of the case, a reporting requirement should not be imposed, but the court— a must give reasons for its decision, and b may at any time vary the order so as to include a reporting requirement (and this power applies whether or not an application to vary the order is made under section 191(3)). 7D In considering whether to make an order under subsection (7), the court must, in particular, consider whether any restriction or prohibition on the defendant's travel outside the United Kingdom ought to be imposed for the purpose mentioned in that subsection. 8 A restraint order does not affect property for the time being subject to a charge under any of these provisions— a section 9 of the Drug Trafficking Offences Act 1986 (c. 32); b section 78 of the Criminal Justice Act 1988 (c. 33); c Article 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17)); d section 27 of the Drug Trafficking Act 1994 (c. 37); e Article 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)). 9 Dealing with property includes removing it from Northern Ireland. Restraint orders: power to retain seized property 190A 1 A restraint order may include provision authorising the detention of any property to which it applies if the property— a is seized by an appropriate officer under a relevant seizure power, or b is produced to an appropriate officer in compliance with a production order under section 345. 2 Provision under subsection (1) may, in particular— a relate to specified property, to property of a specified description or to all property to which the restraint order applies; b relate to property that has already been seized or produced or to property that may be seized or produced in future. 3 “ Appropriate officer ” means— a an accredited financial investigator; b a constable; c an officer of Revenue and Customs; ca an immigration officer; d a National Crime Agency officer; e a member of staff of the relevant director (within the meaning of section 352(5A)). 4 “ Relevant seizure power ” means a power to seize property conferred by or by virtue of— a section 195C, b section 352, or c Part 3 or 4 of the Police and Criminal Evidence (Northern Ireland) Order 1989 (including as applied by order under Article 85(1) of that Order). 5 The Secretary of State may by order amend the definition of “relevant seizure power”. Application, discharge and variation 191 1 A restraint order— a may be made only on an application by an applicant falling within subsection (2); b may be made on an ex parte application to a judge in chambers. 2 These applicants fall within this subsection— a the prosecutor; b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c an accredited financial investigator. 3 An application to discharge or vary a restraint order or an order under section 190(7) may be made to the High Court by— a the person who applied for the order; b any person affected by the order. 4 Subsections (5) to (8) apply to an application under subsection (3). 5 The court— a may discharge the order; b may vary the order. 6 If the condition in section 189 which was satisfied was that proceedings were started or an application was made, the court must discharge the order on the conclusion of the proceedings or of the application (as the case may be). 6A The duty in subsection (6) to discharge a restraint order on the conclusion of proceedings does not apply where— a the proceedings are concluded by reason of a defendant's conviction for an offence being quashed, b the order is in force at the time when the conviction is quashed, and c the Court of Appeal has ordered the defendant to be retried for the offence or the prosecutor has applied for such an order to be made. 6B But the court must discharge the restraint order— a if the Court of Appeal declines to make an order for the defendant to be retried, b if the Court of Appeal orders the defendant to be retried but proceedings for the retrial are not started within a reasonable time, or c otherwise, on the conclusion of proceedings for the retrial of the defendant. 7 If the condition in section 189 which was satisfied was that an investigation was started— a the court must discharge the order if within a reasonable time proceedings for the offence are not started; b otherwise, the court must discharge the order on the conclusion of the proceedings. 8 If the condition in section 189 which was satisfied was that an application was to be made— a the court must discharge the order if within a reasonable time the application is not made; b otherwise, the court must discharge the order on the conclusion of the application. Appeal to Court of Appeal 192 1 If on an application for a restraint order the court decides not to make one, the person who applied for the order may appeal to the Court of Appeal against the decision. 2 If an application is made under section 191(3) in relation to a restraint order or an order under section 190(7) the following persons may appeal to the Court of Appeal in respect of the High Court’s decision on the application— a the person who applied for the order; b any person affected by the order. 3 On an appeal under subsection (1) or (2) the Court of Appeal may— a confirm the decision, or b make such order as it believes is appropriate. Appeal to Supreme Court 193 1 An appeal lies to the Supreme Court from a decision of the Court of Appeal on an appeal under section 192. 2 An appeal under this section lies at the instance of any person who was a party to the proceedings before the Court of Appeal. 3 On an appeal under this section the Supreme Court may— a confirm the decision of the Court of Appeal, or b make such order as it believes is appropriate. Detention of property pending appeal 193A 1 This section applies where— a a restraint order includes provision under section 190A authorising the detention of property, and b the restraint order is discharged under section 191(5) or 192(3)(b). 2 This section also applies where— a a restraint order includes provision under section 190A authorising the detention of property, and b the restraint order is varied under section 191(5) or 192(3)(b) so as to omit any such provision. 3 The property may be detained until there is no further possibility of an appeal against— a the decision to discharge or vary the restraint order, or b any decision made on an appeal against that decision. Seizure 194 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Supplementary 195 1 The person applying for a restraint order must be treated for the purposes of section 66 of the Land Registration Act (Northern Ireland) 1970 (c. 18 (N.I.)) (cautions) as a person interested in relation to any registered land to which— a the application relates, or b a restraint order made in pursuance of the application relates. 2 Upon being served with a copy of a restraint order, the Registrar shall, in respect of any registered land to which a restraint order or an application for a restraint order relates, make an entry inhibiting any dealing with the land without the consent of the High Court. 3 Subsections (2) and (4) of section 67 of the Land Registration Act (Northern Ireland) 1970 (inhibitions) shall apply to an entry made under subsection (2) as they apply to an entry made on the application of any person interested in the registered land under subsection (1) of that section. 4 Where a restraint order has been protected by an entry registered under the Land Registration Act (Northern Ireland) 1970 or the Registration of Deeds Acts, an order discharging the restraint order may require that the entry be vacated. 5 In this section— “ Registrar ” and “ entry ” have the same meanings as in the Land Registration Act (Northern Ireland) 1970; and “ Registration of Deeds Acts ” has the meaning given by section 46(2) of the Interpretation Act (Northern Ireland) 1954 (c. 33 (N.I.)). Search and seizure powers Sections 195B to 195S: meaning of “appropriate officer” 195A 1 In sections 195B to 195S “ appropriate officer ” means— a an officer of Revenue and Customs, aa an immigration officer, or b a constable, ... ba an SFO officer, or c an accredited financial investigator. 2 In subsection (1)(c) the reference to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that provision by the Secretary of State under section 453. Conditions for exercise of powers 195B 1 An appropriate officer may exercise the power conferred by section 195C if satisfied that any of the following conditions is met. 2 The first condition is that— a a criminal investigation has been started in Northern Ireland with regard to an indictable offence, b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c proceedings for the offence have not yet been started against the person in Northern Ireland, d there are reasonable grounds to suspect that the person has benefited from conduct constituting the offence, and e a restraint order is not in force in respect of any realisable property. 3 The second condition is that— a a criminal investigation has been started in Northern Ireland with regard to an indictable offence, b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c proceedings for the offence have not yet been started against the person in Northern Ireland, and d a restraint order is in force in respect of any realisable property. 4 The third condition is that— a proceedings for an indictable offence have been started in Northern Ireland and have not been concluded, b there is reasonable cause to believe that the defendant has benefited from conduct constituting the offence, and c a restraint order is not in force in respect of any realisable property. 5 The fourth condition is that— a proceedings for an indictable offence have been started in Northern Ireland and have not been concluded, and b a restraint order is in force in respect of any realisable property. 6 The fifth condition is that— a an application by the prosecutor has been made under section 169, 170, 177 or 178 and not concluded, or the officer believes that such an application is to be made, and b there is reasonable cause to believe that the defendant has benefited from criminal conduct. 7 The sixth condition is that— a an application by the prosecutor has been made under section 171 and not concluded, or the officer believes that such an application is to be made, and b there is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the defendant's benefit exceeds the relevant amount (as defined in that section). 8 The seventh condition is that— a an application by the prosecutor has been made under section 172 and not concluded, or the officer believes that such an application is to be made, and b there is reasonable cause to believe that the court will decide under that section that the amount found under the new calculation of the available amount exceeds the relevant amount (as defined in that section). 9 The third or fourth condition is not met if the officer believes that— a there has been undue delay in continuing the proceedings, or b the prosecutor does not intend to proceed. 10 If an application mentioned in the fifth, sixth or seventh condition has been made the condition is not met if the officer believes that— a there has been undue delay in continuing the application, or b the prosecutor does not intend to proceed. 11 In relation to the first or second condition references in sections 195C to 195S to the defendant are to the person mentioned in that condition. 12 In relation to the first or second condition section 225(9) has effect as if proceedings for the offence had been started against the defendant when the investigation was started. Power to seize property 195C 1 On being satisfied as mentioned in section 195B(1) an appropriate officer may seize any realisable property if the officer has reasonable grounds for suspecting that— a the property may otherwise be made unavailable for satisfying any confiscation order that has been or may be made against the defendant, or b the value of the property may otherwise be diminished as a result of conduct by the defendant or any other person. 2 But the officer may not under subsection (1) seize— a cash, or b exempt property. 3 “ Cash ” has the same meaning as in section 289. 4 “ Exempt property ” means— a such tools, books, vehicles and other items of equipment as are necessary to the defendant for use personally in the defendant's employment, business or vocation; b such clothing, bedding, furniture, household equipment, provisions or other things as are necessary for satisfying the basic domestic needs of the defendant and the defendant's family. 5 In relation to realisable property which is free property held by the recipient of a tainted gift, references in subsection (4) to the defendant are to be read as references to the recipient of that gift. Section 195B(11) is subject to this subsection. 5A On being satisfied as mentioned in section 195B(1) an appropriate officer may seize any free property if the officer has reasonable grounds for suspecting that it is a cryptoasset-related item. 5B A “cryptoasset-related item” is an item of property that is, or that contains or gives access to information that is, likely to assist in the seizure under subsection (1) of any cryptoasset. 5C The circumstances in which a cryptoasset is “ seized ” for the purposes of subsection (1) include circumstances in which it is transferred into a crypto wallet controlled by the appropriate officer. 5D If an appropriate officer is lawfully on any premises, the officer may, for the purpose of— a determining whether any property is a cryptoasset-related item, or b enabling or facilitating the seizure under subsection (1) of any cryptoasset, require any information which is stored in any electronic form and accessible from the premises to be produced in a form in which it can be taken away and in which it is visible and legible, or from which it can readily be produced in a visible and legible form. 5E But subsection (5D) does not authorise an appropriate officer to require a person to produce information which the person would be entitled to refuse to provide on grounds of legal professional privilege in proceedings in the High Court. 5F Where an appropriate officer has seized a cryptoasset-related item under subsection (5A), they may use any information obtained from it for the purpose of— a identifying or gaining access to a crypto wallet, and b by doing so, enabling or facilitating the seizure under subsection (1) of any cryptoassets. 6 The power conferred by this section— a may be exercised only with the appropriate approval under section 195G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power, and aa where applicable, in accordance with subsection (6A) or (6B). 6A The power conferred by this section is exercisable by an officer of Revenue and Customs only if the officer has reasonable grounds for suspecting that conduct constituting the relevant offence relates to an assigned matter (within the meaning of the Customs and Excise Management Act 1979). 6B The power conferred by this section is exercisable by an immigration officer only if the officer has reasonable grounds for suspecting that conduct constituting the relevant offence— a relates to the entitlement of one or more persons who are not nationals of the United Kingdom to enter, transit across, or be in, the United Kingdom (including conduct which relates to conditions or other controls on any such entitlement), or b is undertaken for the purposes of, or otherwise in relation to, a relevant nationality enactment. 7 “ Relevant offence ” means— a in a case where the officer is satisfied that the first, second, third or fourth condition in section 195B is met, the offence mentioned in that condition, b in a case where the officer is satisfied that any of the other conditions in section 195B is met, the offence (or any of the offences) concerned. 8 Relevant nationality enactment” means any enactment in— a the British Nationality Act 1981, b the Hong Kong Act 1985, c the Hong Kong (War Wives and Widows) Act 1996, d the British Nationality (Hong Kong) Act 1997, e the British Overseas Territories Act 2002, or f an instrument made under any of those Acts. Search power: premises 195D 1 If an appropriate officer is lawfully on any premises the officer may search the premises for the purpose of finding any property which— a the officer has reasonable grounds for suspecting may be found there, and b if found there, the officer intends to seize under section 195C. 2 The power conferred by this section may be exercised only with the appropriate approval under section 195G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power. 3 “ Premises ” has the meaning given by Article 25 of the Police and Criminal Evidence (Northern Ireland) Order 1989. Search power: people 195E 1 An appropriate officer may exercise the following powers if the officer has reasonable grounds for suspecting that a person is carrying property that may be seized under section 195C. 2 The officer may, so far as the officer thinks it necessary or expedient for the purpose of seizing the property under that section, require the person— a to permit a search of any article with the person, b to permit a search of the person. 3 An officer exercising a power under subsection (2) may detain the person for so long as is necessary for its exercise. 4 A power conferred by this section may be exercised only with the appropriate approval under section 195G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power. 5 This section does not require a person to submit to an intimate search or strip search (within the meaning of section 164 of the Customs and Excise Management Act 1979). Search power: vehicles 195F 1 The powers specified in subsection (4) are exercisable if— a an appropriate officer has reasonable grounds for suspecting that a vehicle contains property that may be seized under section 195C, and b it appears to the officer that the vehicle is under the control of a person who is in or in the vicinity of the vehicle. 2 The powers are exercisable only if the vehicle is— a in any place to which, at the time of the proposed exercise of the powers, the public or any section of the public has access, on payment or otherwise, as of right or by virtue of express or implied permission, or b in any other place to which at that time people have ready access but which is not a dwelling. 3 But if the vehicle is in a garden or yard or other land occupied with and used for the purposes of a dwelling, the officer may exercise the powers under subsection (4) only if the officer has reasonable grounds for believing— a that the person does not reside in the dwelling, and b that the vehicle is not in the place in question with the express or implied permission of another who resides in the dwelling. 4 The officer may, so far as the officer thinks it necessary or expedient for the purpose of seizing the property under section 195C, require the person to— a permit entry to the vehicle, b permit a search of the vehicle. 5 An officer exercising a power under subsection (4) may detain the vehicle for so long as is necessary for its exercise. 6 A power conferred by this section may be exercised only with the appropriate approval under section 195G unless, in the circumstances, it is not practicable to obtain that approval before exercising the power. “Appropriate approval” 195G 1 This section has effect for the purposes of sections 195C, 195D, 195E and 195F. 2 The appropriate approval, in relation to the exercise of a power by an appropriate officer, means the approval of a lay magistrate or (if that is not practicable in any case) the approval of a senior officer. 3 A senior officer means— a in relation to the exercise of a power by an officer of Revenue and Customs, an officer of Revenue and Customs of a rank designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that of a senior police officer, aa in relation to the exercise of a power by an immigration officer, an immigration officer of a rank designated by the Secretary of State as equivalent to that of a senior police officer, ba in relation to the exercise of a power by an accredited financial investigator who is a member of staff of the Police Service of Northern Ireland, a senior police officer, ab in relation to the exercise of a power by a National Crime Agency officer, the Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose, ac in relation to the exercise of a power by an SFO officer, the Director of the Serious Fraud Office, b in relation to the exercise of a power by a constable, a senior police officer, c in relation to the exercise of a power by an accredited financial investigator who does not fall within any of the preceding paragraphs , an accredited financial investigator who falls within a description specified in an order made for this purpose by the Secretary of State under section 453. 4 A senior police officer means a police officer of at least the rank of inspector. Exercise of powers without judicial approval 195H 1 An appropriate officer must give a written report to the appointed person in any case where— a the officer seizes property under section 195C without the approval of a lay magistrate, and b any of the property seized is not detained for more than 48 hours. 2 An appropriate officer must also give a written report to the appointed person in any case where— a the officer exercises any of the powers conferred by sections 195D, 195E and 195F without the approval of a lay magistrate, and b no property is seized under section 195C. 3 A report under this section must give particulars of the circumstances which led the officer to believe that— a the powers were exercisable, and b it was not practicable to obtain the approval of a lay magistrate. 4 The appointed person means a person appointed for the purposes of this subsection by the Department of Justice . 5 The appointed person must not be a person employed under or for the purposes of a government department; and the terms and conditions of appointment, including any remuneration or expenses to be paid, are to be determined by the Department of Justice . 5A “Government department” includes a Northern Ireland department. 6 The period of 48 hours mentioned in subsection (1)(b) is to be calculated in accordance with subsection (7). 7 In calculating a period of 48 hours in accordance with this subsection, no account is to be taken of— a any Saturday or Sunday, b Christmas Day, c Good Friday, or d any day that is a bank holiday under the Banking and Financial Dealings Act 1971 in Northern Ireland. Report by appointed person on exercise of powers 195I 1 As soon as possible after the end of each financial year, the person appointed under section 195H(4) must prepare a report for that year. 2 “ Financial year ” means— a the period beginning with the day on which section 57 of the Policing and Crime Act 2009 comes into force and ending with the next 31 March (which is the first financial year), and b each subsequent period of twelve months beginning with 1 April. 3 The report must give the appointed person's opinion as to the circumstances and manner in which the powers conferred by sections 195C, 195D, 195E and 195F are being exercised in cases where the officer who exercised them is required to give a report under section 195H. 4 The report may make any recommendations the appointed person considers appropriate. 5 The appointed person must send a copy of the report to the Department of Justice . 6 The Department of Justice must— a publish any report received under subsection (5), and b lay a copy before the Northern Ireland Assembly . 6A Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (6)(b) in relation to the laying of a copy of a report as it applies in relation to the laying of a statutory document under an enactment. 7 Before acting under subsection (6) the Department of Justice must exclude from the report any matter which the Department of Justice thinks is likely to prejudice any criminal investigation or criminal proceedings. 8 If the Department of Justice excludes any matter from the report the Department of Justice must comply with subsection (6) in relation to the whole of the report as soon as the Department of Justice thinks that the excluded matter is no longer likely to prejudice any criminal investigation or criminal proceedings. Initial detention of seized property 195J 1 This section applies if an appropriate officer seizes property under section 195C. 2 The property may be detained initially for a period of 48 hours. 3 The period of 48 hours is to be calculated in accordance with section 195H(7). Further detention pending making of restraint order 195K 1 This section applies if— a property is detained under section 195J, and b no restraint order is in force in respect of the property. 2 If within the period mentioned in section 195J an application is made for a restraint order which includes provision under section 190A authorising detention of the property, the property may be detained until the application is determined or otherwise disposed of. 3 If such an application is made within that period and the application is refused, the property may be detained until there is no further possibility of an appeal against— a the decision to refuse the application, or b any decision made on an appeal against that decision. 4 In subsection (2) the reference to the period mentioned in section 195J includes that period as extended by any order under section 195M. 5 Exempt property seized under section 195C(5A) may be detained under subsections (2) and (3) only with the approval of a senior officer. 6 In subsection (5) — “ exempt property ” has the meaning given in section 195C(4) (reading references there to the defendant as references to the person by whom the property is held); “ senior officer ” has the meaning given in section 195G(3) (and for this purpose, the powers under subsections (2) and (3) to detain property are to be treated as exercised by the appropriate officer who seized the property). Further detention pending variation of restraint order 195L 1 This section applies if— a property is detained under section 195J, b a restraint order is in force in respect of the property, and c the order does not include provision under section 190A authorising the detention of the property. 2 If within the period mentioned in section 195J an application is made for the order to be varied so as to include provision under section 190A authorising detention of the property, the property may be detained until the application is determined or otherwise disposed of. 3 If such an application is made within that period and the application is refused, the property may be detained until there is no further possibility of an appeal against— a the decision to refuse the application, or b any decision made on an appeal against that decision. 4 Exempt property seized under section 195C(5A) may be detained under subsections (2) and (3) only with the approval of a senior officer. 5 In subsection (4)— “ exempt property ” has the meaning given in section 195C(4) (reading references there to the defendant as references to the person by whom the property is held); “ senior officer ” has the meaning given in section 195G(3) (and for this purpose, the powers under subsections (2) and (3) to detain property are to be treated as exercised by the appropriate officer who seized the property). Further detention in other cases 195M 1 This section applies if— a property is detained under section 195J, b no restraint order is in force in respect of the property, and c no application has been made for a restraint order which includes provision under section 190A authorising detention of the property. 2 A magistrates' court may by order extend the period for which the property or any part of it may be detained under section 195J if satisfied that— a any of the conditions in section 195B is met (reading references in that section to the officer as references to the court), b the property or part is realisable property other than exempt property ... , and c there are reasonable grounds for suspecting that— i the property may otherwise be made unavailable for satisfying any confiscation order that has been or may be made against the defendant, or ii the value of the property may otherwise be diminished as a result of conduct by the defendant or any other person. 2A A magistrates’ court may by order extend the period for which the property may be detained under section 195J if satisfied that— a any of the conditions in section 195B is met (reading references in that section to the officer as references to the court), b the property is free property, and c there are reasonable grounds for suspecting that the property is a cryptoasset-related item. 2B An order under subsection (2A) may not be made in respect of exempt property unless the court is satisfied that the person applying for the order is working diligently and expeditiously— a to determine whether the property is a cryptoasset-related item, or b if it has already been determined to be such an item, to seize any related cryptoassets under section 195C(1). 2C An order under subsection (2A) may not extend the period for which the property may be detained beyond the period of— a six months beginning with the date of the order, or b in the case of exempt property, 14 days beginning with that date. This does not prevent the period from being further extended by another order under this section. 2D The period of 14 days referred to in subsection (2C)(b) is to be calculated in accordance with section 195H(7) (reading the reference there to 48 hours as a reference to 14 days). 3 An application for an order may be made by— a the Commissioners for Her Majesty's Revenue and Customs, aa an immigration officer; b a constable, ba an SFO officer, c an accredited financial investigator, or d the prosecutor. 4 If the property was seized in reliance on the first or second condition in section 195B, “ the prosecutor ” means a person who is to have conduct of any proceedings for the offence. 5 An order under this section must provide for notice to be given to persons affected by it. 6 In this section— “ exempt property ” has the meaning given in section 195C(4) (reading references there to the defendant as references to the person by whom the property is held); “ part ” includes portion. Discharge, variation and lapse of detention order 195N 1 An order under section 195M may be discharged or varied. 2 An application for variation or discharge of the order may be made by— a a person mentioned in section 195M(3), or b any person affected by the order. 3 On an application under this section the court must discharge the order if— a the order was made on the ground that the first or second condition in section 195B was met but proceedings for the offence mentioned in that condition have not been started within a reasonable time, b the order was made on the ground that the third or fourth condition in section 195B was met but proceedings for the offence mentioned in that condition have now been concluded, c the order was made on the ground that the fifth, sixth or seventh condition in section 195B was met but the application mentioned in that condition has now been concluded or, as the case may be, has not been made within a reasonable time. 4 An order made under section 195M lapses if a restraint order is made in respect of the property to which it relates (but provision authorising detention of the property may have been included in the restraint order by virtue of section 190A). Appeals 195O 1 If on an application for an order under section 195M the court decides not to make one, a person mentioned in subsection (3) of that section may appeal to the county court against the decision. 2 If an application is made under section 195N in relation to an order the following persons may appeal to the county court in respect of the magistrates' court's decision on the application— a a person mentioned in section 195M(3), or b any person affected by the order. Detention of property pending section 195O appeal 195P 1 This section applies where— a an application for an order under section 195M is made within the period mentioned in section 195J, and b the application is refused. 2 This section also applies where— a an order is made under section 195M extending the period for which property may be detained under section 195J, and b the order is discharged or varied so that detention of the property is no longer authorised by virtue of the order. 3 The property may be detained until there is no further possibility of an appeal against the decision to refuse the application or discharge or vary the order (as the case may be). Hearsay evidence in detention order proceedings 195Q 1 Evidence must not be excluded in detention order proceedings on the ground that it is hearsay (of whatever degree). 2 Articles 4 and 5 of the Civil Evidence (Northern Ireland) Order 1997 apply in relation to detention order proceedings as those articles apply in relation to civil proceedings. 3 Detention order proceedings are proceedings— a for an order under section 195M; b for the discharge or variation of such an order; c on an appeal under section 195O. 4 Hearsay is a statement which is made otherwise than by a person while giving oral evidence in the proceedings and which is tendered as evidence of the matters stated. 5 Nothing in this section affects the admissibility of evidence which is admissible apart from this section. Release of property 195R 1 This section applies in relation to property which— a has been seized by an appropriate officer under section 195C, and b is detained under or by virtue of any of sections 195J to 195M and 195P. 2 The property must be released if at any time an appropriate officer decides that the detention condition is no longer met. 3 The detention condition is met for so long as— a any of the conditions in section 195B is met, and b there are reasonable grounds for the suspicion mentioned in section 195C(1) or (5A) . 4 Nothing in this section requires property to be released if there is a power to detain it otherwise than under or by virtue of sections 195J to 195M and 195P. 5 Nothing in this section affects the operation of any power or duty to release property that arises apart from this section. 6 If a cryptoasset-related item which has been released is not claimed within the period of a year beginning with the date on which it was released, the appropriate officer may— a retain the item and deal with it as they see fit, b dispose of the item, or c destroy the item. 7 The powers in subsection (6) may be exercised only— a where the appropriate officer has taken reasonable steps to notify— i the person from whom the item was seized, and ii any other persons who the appropriate officer has reasonable grounds to believe have an interest in the item, that the item has been released, and b with the approval of a senior officer. 8 “Senior officer” in subsection (7) (b) has the meaning given in section 195G(3). 9 Any proceeds of a disposal of the item are to be paid into the Consolidated Fund. Code of practice about search and seizure and detention of property: Secretary of State Codes of practice : Secretary of State 195S 1 The Secretary of State must make a code of practice in connection with— a the carrying out by officers of Revenue and Customs , immigration officers and SFO officers of the functions conferred by section 195C to 195H, b the carrying out by senior officers of their functions under section 195G, and c the detention of property by officers of Revenue and Customs , immigration officers , SFO officers and members of staff of SOCA by officers of Revenue and Customs and NCA officers under or by virtue of sections 190A, 193A and 195J to 195P. 1A In subsection (1) senior officers means— a officers of Revenue and Customs of a rank designated by the Commissioners for Her Majesty’s Revenue and Customs as equivalent to that of a senior police officer, b immigration officers of a rank designated by the Secretary of State as equivalent to that of a senior police officer. c the Director of the Serious Fraud Office. 1B A senior police officer means a police officer of at least the rank of inspector. 2 Where the Secretary of State proposes to issue a code of practice the Secretary of State must— a publish a draft, b consider any representations made about the draft, c if the Secretary of State thinks appropriate, modify the draft in the light of any such representations. 2A The Secretary of State must also consult the Attorney General about the draft in its application to the exercise of powers by SFO officers and the Director of the Serious Fraud Office. 3 The Secretary of State must lay a draft of the code before Parliament. 4 When the Secretary of State has laid a draft of the code before Parliament the Secretary of State may bring it into operation by order. 5 The Secretary of State may revise the whole or any part of the code and issue the code as revised; and subsections (2) to (4) apply to such a revised code as they apply to the original code. 6 A failure by a person to comply with a provision of the code does not of itself make the person liable to criminal or civil proceedings. 7 The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant. Codes of practice: Department of Justice 195T 1 The Department of Justice must make a code of practice in connection with— a the carrying out by constables and accredited financial investigators of the functions conferred by sections 195C to 195H, b the carrying out by senior officers of their functions under section 195G, and c the detention of property by— i constables, ii accredited financial investigators, and iii members of staff of the relevant director (within the meaning of section 352(5A)(b)), under or by virtue of sections 190A, 193A and 195J to 195P. 2 In subsection (1)(b) senior officers means— a police officers of at least the rank of inspector, b accredited financial investigators who fall within a description specified in an order made for this purpose by the Secretary of State under section 453. 3 Where the Department of Justice proposes to issue a code of practice the Department of Justice must— a publish a draft, b consider any representations made about the draft, c if the Department of Justice thinks appropriate, modify the draft in the light of any such representations. 4 The Department of Justice must lay a draft of the code before the Northern Ireland Assembly. 5 When the Department of Justice has laid a draft of the code before the Assembly the Department of Justice may bring it into operation by order. 6 Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (4) in relation to the laying of a draft as it applies in relation to the laying of a statutory document under an enactment. 7 The Department of Justice may revise the whole or any part of the code and issue the code as revised; and subsections (3) to (6) apply to such a revised code as they apply to the original code. 8 A failure by a person to comply with a provision of the code does not of itself make the person liable to criminal or civil proceedings. 9 The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant. Management receivers Appointment 196 1 Subsection (2) applies if— a the High Court makes a restraint order, and b the applicant for the restraint order applies to the court to proceed under subsection (2) (whether as part of the application for the restraint order or at any time afterwards). 2 The High Court may by order appoint a receiver in respect of any realisable property to which the restraint order applies. Powers 197 1 If the court appoints a receiver under section 196 it may act under this section on the application of the person who applied for the restraint order. 2 The court may by order confer on the receiver the following powers in relation to any realisable property to which the restraint order applies— a power to take possession of the property; b power to manage or otherwise deal with the property; c power to start, carry on or defend any legal proceedings in respect of the property; d power to realise so much of the property as is necessary to meet the receiver’s remuneration and expenses. 3 The court may by order confer on the receiver power to enter any premises in Northern Ireland and to do any of the following— a search for or inspect anything authorised by the court; b make or obtain a copy, photograph or other record of anything so authorised; c remove anything which the receiver is required or authorised to take possession of in pursuance of an order of the court. 4 The court may by order authorise the receiver to do any of the following for the purpose of the exercise of his functions— a hold property; b enter into contracts; c sue and be sued; d employ agents; e execute powers of attorney, deeds or other instruments; f take any other steps the court thinks appropriate. 5 The court may order any person who has possession of realisable property to which the restraint order applies to give possession of it to the receiver. 6 The court— a may order a person holding an interest in realisable property to which the restraint order applies to make to the receiver such payment as the court specifies in respect of a beneficial interest held by the defendant or the recipient of a tainted gift; b may (on the payment being made) by order transfer, grant or extinguish any interest in the property. 7 Subsections (2), (5) and (6) do not apply to property for the time being subject to a charge under any of these provisions— a section 9 of the Drug Trafficking Offences Act 1986 (c. 32); b section 78 of the Criminal Justice Act 1988 (c. 33); c Article 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17)); d section 27 of the Drug Trafficking Act 1994 (c. 37); e Article 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)). 8 The court must not— a confer the power mentioned in subsection (2)(b) or (d) in respect of property, or b exercise the power conferred on it by subsection (6) in respect of property, unless it gives persons holding interests in the property a reasonable opportunity to make representations to it. 8A Subsection (8), so far as relating to the power mentioned in subsection (2)(b), does not apply to property which— a is perishable; or b ought to be disposed of before its value diminishes. 9 The court may order that a power conferred by an order under this section is subject to such conditions and exceptions as it specifies. 10 Managing or otherwise dealing with property includes— a selling the property or any part of it or interest in it; b carrying on or arranging for another person to carry on any trade or business the assets of which are or are part of the property; c incurring capital expenditure in respect of the property. Enforcement receivers Appointment 198 1 This section applies if— a a confiscation order is made, b it is not satisfied, and c it is not subject to appeal. 2 On the application of the prosecutor the Crown Court may by order appoint a receiver in respect of realisable property. Powers 199 1 If the court appoints a receiver under section 198 it may act under this section on the application of the prosecutor. 2 The court may by order confer on the receiver the following powers in relation to the realisable property— a power to take possession of the property; b power to manage or otherwise deal with the property; c power to realise the property, in such manner as the court may specify; d power to start, carry on or defend any legal proceedings in respect of the property. e so far as the property consists of cryptoassets, power to destroy the property. 3 The court may by order confer on the receiver power to enter any premises in Northern Ireland and to do any of the following— a search for or inspect anything authorised by the court; b make or obtain a copy, photograph or other record of anything so authorised; c remove anything which the receiver is required or authorised to take possession of in pursuance of an order of the court. 4 The court may by order authorise the receiver to do any of the following for the purpose of the exercise of his functions— a hold property; b enter into contracts; c sue and be sued; d employ agents; e execute powers of attorney, deeds or other instruments; f take any other steps the court thinks appropriate. 5 The court may order any person who has possession of realisable property to give possession of it to the receiver. 6 The court— a may order a person holding an interest in realisable property to make to the receiver such payment as the court specifies in respect of a beneficial interest held by the defendant or the recipient of a tainted gift; b may (on the payment being made) by order transfer, grant or extinguish any interest in the property. 7 Subsections (2), (5) and (6) do not apply to property for the time being subject to a charge under any of these provisions— a section 9 of the Drug Trafficking Offences Act 1986 (c. 32); b section 78 of the Criminal Justice Act 1988 (c. 33); c Article 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17)); d section 27 of the Drug Trafficking Act 1994 (c. 37); e Article 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)). 8 The court must not— a confer the power mentioned in subsection (2)(b) , (c) or (e) in respect of property, or b exercise the power conferred on it by subsection (6) in respect of property, unless it gives persons holding interests in the property a reasonable opportunity to make representations to it. 8A Subsection (8), so far as relating to the power mentioned in subsection (2)(b), does not apply to property which— a is perishable; or b ought to be disposed of before its value diminishes. 8B Representations that a person is entitled to make by virtue of subsection (8) do not include representations that are inconsistent with a determination made under section 160A, unless— a the person was not given a reasonable opportunity to make representations when the determination was made and has not appealed against the determination, or b it appears to the court that there would be a serious risk of injustice to the person if the court was bound by the determination; and the determination does not bind the court if paragraph (a) or (b) applies. 9 The court may order that a power conferred by an order under this section is subject to such conditions and exceptions as it specifies. 9A The court may confer the power mentioned in subsection (2) (e) only where— a it is not reasonably practicable to realise the cryptoassets in question, or b there are reasonable grounds to believe that the realisation of the cryptoassets would be contrary to the public interest, having regard in particular to how likely it is that the entry of the cryptoassets into general circulation would facilitate criminal conduct by any person. 9B An order conferring that power— a must set out the court’s assessment of the market value of the cryptoassets to which it relates; b may confer power to destroy the cryptoassets only to the extent that their market value, as set out in the order, is less than or equal to the amount remaining to be paid under the confiscation order. 9C If the receiver destroys any cryptoassets in the exercise of that power, the defendant is to be treated as having paid, towards satisfaction of the confiscation order, an amount equal to the market value, as set out in the order, of the cryptoassets which have been destroyed. 10 Managing or otherwise dealing with property includes— a selling the property or any part of it or interest in it; b carrying on or arranging for another person to carry on any trade or business the assets of which are or are part of the property; c incurring capital expenditure in respect of the property. Director’s receivers Appointment 200 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Powers 201 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Application of sums Enforcement receivers 202 1 This section applies to sums which are in the hands of a receiver appointed under section 198 if they are— a the proceeds of the realisation of property under section 199; b sums (other than those mentioned in paragraph (a)) in which the defendant holds an interest. 2 The sums must be applied as follows— a first, they must be applied in payment of such expenses incurred by a person acting as an insolvency practitioner as are payable under this subsection by virtue of section 432; b second, they must be applied in making any payments directed by the Crown Court; c third, they must be applied on the defendant’s behalf towards satisfaction of the confiscation order. 3 If the amount payable under the confiscation order has been fully paid and any sums remain in the receiver’s hands he must distribute them— a among such persons who held (or hold) interests in the property concerned as the Crown Court directs, and b in such proportions as it directs. 4 Before making a direction under subsection (3) the court must give persons who held (or hold) interests in the property concerned a reasonable opportunity to make representations to it. 5 For the purposes of subsections (3) and (4) the property concerned is— a the property represented by the proceeds mentioned in subsection (1)(a); b the sums mentioned in subsection (1)(b). 6 The receiver applies sums as mentioned in subsection (2)(c) by paying them to the appropriate chief clerk on account of the amount payable under the order. 7 The appropriate chief clerk is the chief clerk of the court at the place where the confiscation order was made. Sums received by chief clerk 203 1 This section applies if a chief clerk receives sums on account of the amount payable under a confiscation order (whether the sums are received under section 202 or otherwise). 2 The chief clerk’s receipt of the sums reduces the amount payable under the order, but he must apply the sums received as follows. 3 First he must apply them in payment of such expenses incurred by a person acting as an insolvency practitioner as— a are payable under this subsection by virtue of section 432, but b are not already paid under section 202(2)(a) or 215D(2)(a) . 4 If the chief clerk received the sums under section 202 or 215D he must next apply them— a first, in payment of the remuneration and expenses of a receiver appointed under section 196, to the extent that they have not been met by virtue of the exercise by that receiver of a power conferred under section 197(2)(d); b second, in payment of the remuneration and expenses of any receiver appointed under section 198. c third, in payment to an appropriate officer of any amount to which the officer is entitled by virtue of section 215B. 5 If a direction was made under section 163(6) for an amount of compensation to be paid out of sums recovered under the confiscation order, the chief clerk must next apply the sums in payment of that amount. 6 If any amount remains after the chief clerk makes any payments required by the preceding provisions of this section, the amount must be treated for the purposes of section 20 of the Administration of Justice Act (Northern Ireland) 1954 (c. 9 (N.I.)) (application of fines) as if it were a fine. 7 Subsection (4) does not apply in relation to the remuneration of a receiver if the receiver is a person falling within subsection (8). 8 The following fall within this subsection— a a constable, b a member of staff of the Northern Ireland Policing Board, c an accredited financial investigator, d a member of staff of the Public Prosecution Service for Northern Ireland, e a member of staff of the Serious Fraud Office, f a member of staff of a Northern Ireland department, g a member of staff of the Commissioners for Her Majesty's Revenue and Customs, h a National Crime Agency officer. 9 It is immaterial for the purposes of subsection (7) whether a person falls within subsection (8) by virtue of a permanent or temporary appointment or a secondment from elsewhere. 10 The reference in subsection (8) to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that subsection by the Secretary of State under section 453. Director’s receivers 204 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sums received by Director 205 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Restrictions Restraint orders 206 1 Subsections (2) and (3) apply if a court makes a restraint order. 2 If the order applies to a tenancy of any premises, no landlord or other person to whom rent is payable may exercise a right within subsection (3) except with the leave of the High Court and subject to any terms the High Court may impose. 3 A right is within this subsection if it is a right of forfeiture by peaceable re-entry in relation to the premises in respect of any failure by the tenant to comply with any term or condition of the tenancy. 4 If a court in which proceedings are pending in respect of any property is satisfied that a restraint order has been applied for or made in respect of the property, the court may either stay the proceedings or allow them to continue on any terms it thinks fit. 5 Before exercising any power conferred by subsection (4), the court must give an opportunity to be heard to— a the applicant for the restraint order, and b any receiver appointed in respect of the property under section 196 or 198 . Enforcement receivers 207 1 Subsections (2) and (3) apply if a court makes an order under section 198 appointing a receiver in respect of any realisable property. 2 If the receiver is appointed in respect of a tenancy of any premises, no landlord or other person to whom rent is payable may exercise a right within subsection (3) except with the leave of the Crown Court and subject to any terms the Crown Court may impose. 3 A right is within this subsection if it is a right of forfeiture by peaceable re-entry in relation to the premises in respect of any failure by the tenant to comply with any term or condition of the tenancy. 4 If a court in which proceedings are pending in respect of any property is satisfied that an order under section 198 appointing a receiver in respect of the property has been applied for or made, the court may either stay the proceedings or allow them to continue on any terms it thinks fit. 5 Before exercising any power conferred by subsection (4), the court must give an opportunity to be heard to— a the prosecutor, and b the receiver (if the order under section 198 has been made). Director’s receivers 208 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Receivers: further provisions Protection 209 If a receiver appointed under section 196 or 198 — a takes action in relation to property which is not realisable property, b would be entitled to take the action if it were realisable property, and c believes on reasonable grounds that he is entitled to take the action, he is not liable to any person in respect of any loss or damage resulting from the action, except so far as the loss or damage is caused by his negligence. Further applications 210 1 This section applies to a receiver appointed under section 196 or 198 . 2 The receiver may apply— a to the High Court if he is appointed under section 196; b to the Crown Court if he is appointed under section 198 ..., for an order giving directions as to the exercise of his powers. 3 The following persons may apply to the High Court if the receiver is appointed under section 196 or to the Crown Court if the receiver is appointed under section 198 ...— a any person affected by action taken by the receiver; b any person who may be affected by action the receiver proposes to take. 4 On an application under this section the court may make such order as it believes is appropriate. Discharge and variation 211 1 The following persons may apply to the High Court to vary or discharge an order made under section 196 or 197 or to the Crown Court to vary or discharge an order made under section 198 or 199 — a the receiver; b the person who applied for the order ...; c any person affected by the order. 2 On an application under this section the court— a may discharge the order; b may vary the order. 3 But in the case of an order under section 196 or 197— a if the condition in section 189 which was satisfied was that proceedings were started or an application was made, the court must discharge the order on the conclusion of the proceedings or of the application (as the case may be); b if the condition which was satisfied was that an investigation was started or an application was to be made, the court must discharge the order if within a reasonable time proceedings for the offence are not started or the application is not made (as the case may be). Management receivers: discharge 212 1 This section applies if— a a receiver stands appointed under section 196 in respect of realisable property (the management receiver), and b the court appoints a receiver under section 198 .... 2 The court must order the management receiver to transfer to the other receiver all property held by the management receiver by virtue of the powers conferred on him by section 197. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Subsection (2) does not apply to property which the management receiver holds by virtue of the exercise by him of his power under section 197(2)(d). 5 If the management receiver complies with an order under subsection (2) he is discharged— a from his appointment under section 196; b from any obligation under this Act arising from his appointment. 6 If this section applies the court may make such a consequential or incidental order as it believes is appropriate. Appeal to Court of Appeal 213 1 If on an application for an order under any of sections 196 to 199 ... the court decides not to make one, the person who applied for the order may appeal to the Court of Appeal against the decision. 2 If the court makes an order under any of sections 196 to 199 ..., the following persons may appeal to the Court of Appeal in respect of the court’s decision— a the person who applied for the order; b any person affected by the order. 3 If on an application for an order under section 210 the court decides not to make one, the person who applied for the order may appeal to the Court of Appeal against the decision. 4 If the court makes an order under section 210, the following persons may appeal to the Court of Appeal in respect of the court’s decision— a the person who applied for the order; b any person affected by the order; c the receiver. 5 The following persons may appeal to the Court of Appeal against a decision of the court on an application under section 211— a the person who applied for the order in respect of which the application was made ...; b any person affected by the court’s decision; c the receiver. 6 On an appeal under this section the Court of Appeal may— a confirm the decision, or b make such order as it believes if appropriate. Appeal to Supreme Court 214 1 An appeal lies to the Supreme Court from a decision of the Court of Appeal on an appeal under section 213. 2 An appeal under this section lies at the instance of any person who was a party to the proceedings before the Court of Appeal. 3 On an appeal under this section the Supreme Court may— a confirm the decision of the Court of Appeal, or b make such order as it believes is appropriate. Enforcement: money, cryptoassets and personal property Money 215 1 This section applies to money which— a is held by a person, and b is held in an account maintained by him with a relevant financial institution . 2 This section also applies to money which is held by a person and which— a has been seized under a relevant seizure power by a constable or another person lawfully exercising the power, and b is being detained in connection with a criminal investigation or prosecution or with an investigation of a kind mentioned in section 341. 2A But this section applies to money only so far as the money is free property. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 If— a a confiscation order is made against a person holding money to which this section applies, and b a receiver has not been appointed under section 198 in relation to the money, a magistrates' court may order the appropriate person to pay the money to the appropriate chief clerk on account of the amount payable under the confiscation order. 5A Where this section applies to money which is held in an account maintained with a relevant financial institution , a person applying for an order under subsection (5) must give notice of the application to the relevant financial institution with which the account is held. 5B In the case of money held in an account not maintained by the person against whom the confiscation order is made, a magistrates' court— a may make an order under subsection (5) only if the extent of the person's interest in the money has been determined under section 160A, and b must have regard to that determination in deciding what is the appropriate order to make. 6 If a relevant financial institution fails to comply with an order under subsection (5)— a the magistrates’ court may order it to pay an amount not exceeding £5,000, and b for the purposes of the Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/1675 (N.I. 26)) the sum is to be treated as adjudged to be paid by a conviction of the magistrates’ court. 7 In order to take account of changes in the value of money the Department of Justice in Northern Ireland may by order substitute another sum for the sum for the time being specified in subsection (6)(a). 7A The Department of Justice in Northern Ireland may by order amend this section so that it applies by virtue of subsection (1) not only to money held in an account maintained with a relevant financial institution but also to— a money held in an account maintained with a financial institution of a specified kind, or b money that is represented by, or may be obtained from, a financial instrument or product of a specified kind. 7B An order under subsection (7A) may amend this section so that it makes provision about realising an instrument or product within subsection (7A)(b) or otherwise obtaining money from it. 8 In this section— “ appropriate chief clerk ” has the same meaning as in section 202(7); “ appropriate person ” means— in a case where the money is held in an account maintained with a relevant financial institution, the relevant financial institution ; in any other case, the person on whose authority the money is detained; “ bank ” means an authorised deposit-taker, other than a building society, that has its head office or a branch in the United Kingdom; “ building society ” has the same meaning as in the Building Societies Act 1986; “ electronic money institution ” has the same meaning as in the Electronic Money Regulations 2011 ( S.I. 2011/99 ) (see regulation 2 of those Regulations); “ payment institution ” means an authorised payment institution or a small payment institution (each as defined in regulation 2 of the Payment Services Regulations 2017 ( S.I. 2017/752 )); “ relevant financial institution ” means a bank, a building society, an electronic money institution or a payment institution; “ relevant seizure power ” means a power to seize money conferred by or by virtue of— a warrant granted under any enactment or rule of law, or any enactment, or rule of law, under which the authority of a warrant is not required. 9 In the definition of “bank” in subsection (8), “ authorised deposit-taker ” means— a a person who has permission under Part 4A of the Financial Services and Markets Act 2000 to accept deposits; b a person who— i is specified, or is within a class of persons specified, by an order under section 38 of that Act (exemption orders), and ii accepts deposits; c an EEA firm of the kind mentioned in paragraph 5(b) of Schedule 3 to that Act that has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12(1) of that Schedule) to accept deposits. 10 A reference in subsection (9) to a person or firm with permission to accept deposits does not include a person or firm with permission to do so only for the purposes of, or in the course of, an activity other than accepting deposits. Cryptoassets 215ZA 1 This section applies to cryptoassets which— a are held by a person, and b are held in a crypto wallet administered by a UK-connected cryptoasset service provider, but only so far as the cryptoassets are free property. 2 Subsection (3) applies if— a a confiscation order is made against a person holding cryptoassets to which this section applies, and b a receiver has not been appointed under section 198 in relation to the cryptoassets. 3 A magistrates’ court may order the UK-connected cryptoasset service provider which administers the crypto wallet in which the cryptoassets are held— a to realise the cryptoassets, or a portion of the cryptoassets having a specified value, b to pay the proceeds of that realisation to the appropriate chief clerk on account of, and up to a maximum of, the amount payable under the confiscation order, and c to the extent that the proceeds of the realisation exceed the amount payable under the confiscation order, to pay the excess to an appropriate officer identified in the order. 4 In subsection (3)— “ appropriate chief clerk ” has the same meaning as in section 202(7); “ appropriate officer ” has the same meaning as in section 195A. 5 A person applying for an order under subsection (3) must give notice of the application to the UK-connected cryptoasset service provider. 6 Where the crypto wallet in which the cryptoassets are held is administered on behalf of someone other than the person against whom the confiscation order is made, a magistrates’ court— a may make an order under subsection (3) only if the extent of the person’s interest in the money has been determined under section 160A, and b must have regard to that determination in deciding what is the appropriate order to make. 7 If a UK-connected cryptoasset service provider fails to comply with an order under subsection (3)— a the magistrates’ court may order it to pay an amount not exceeding £5,000, and b for the purposes of the Magistrates’ Courts (Northern Ireland) Order 1981 ( S.I. 1981/1675 (N.I. 26) ) the sum is to be treated as adjudged to be paid by a conviction of the court. 8 In order to take account of changes in the value of money the Department of Justice in Northern Ireland may by order substitute another sum for the sum for the time being specified in subsection (7)(a). 9 Where a UK-connected cryptoasset service provider— a is required by an order under subsection (3) to realise a portion of cryptoassets having a specified value, but b on realising cryptoassets under the order, obtains proceeds of an amount which differs from that value, it does not fail to comply with the order solely because of that difference in value, provided that it took reasonable steps to obtain proceeds equal to the value specified. Meaning of “UK-connected cryptoasset service provider” 215ZB 1 “UK-connected cryptoasset service provider” in section 215ZA means a cryptoasset service provider which— a is acting in the course of business carried on by it in the United Kingdom, b has terms and conditions with the persons to whom it provides services which provide for a legal dispute to be litigated in the courts of a part of the United Kingdom, c holds in the United Kingdom any data relating to the persons to whom it provides services, or d meets the condition in subsection (2). 2 The condition in this subsection is that— a the cryptoasset service provider has its registered office or, if it does not have one, its head office in the United Kingdom, and b the day-to-day management of the provider’s business is the responsibility of that office or another establishment maintained by it in the United Kingdom. 3 “Cryptoasset service provider” in subsections (1) and (2) includes a cryptoasset exchange provider and a custodian wallet provider; and for this purpose— “ cryptoasset exchange provider ” means a firm or sole practitioner who by way of business provides one or more of the following services, including where the firm or sole practitioner does so as creator or issuer of any of the cryptoassets involved— exchanging, or arranging or making arrangements with a view to the exchange of, cryptoassets for money or money for cryptoassets; exchanging, or arranging or making arrangements with a view to the exchange of, one cryptoasset for another; operating a machine which utilises automated processes to exchange cryptoassets for money or money for cryptoassets; “ custodian wallet provider ” means a firm or sole practitioner who by way of business provides services to safeguard, or to safeguard and administer— cryptoassets on behalf of its customers, or private cryptographic keys on behalf of its customers in order to hold, store and transfer cryptoassets. 4 In the definition of “cryptoasset exchange provider” in subsection (3), “ cryptoasset ” includes a right to, or interest in, a cryptoasset. 5 The Secretary of State may by regulations amend the definitions in subsection (3) (including by amending subsection (4)). 6 The Secretary of State must consult the Department of Justice in Northern Ireland before making regulations under subsection (5). Seized personal property 215A 1 This section applies to personal property which is held by a person and which— a has been seized by an appropriate officer under a relevant seizure power, or b has been produced to an appropriate officer in compliance with a production order under section 345. 2 This section applies if the following conditions are satisfied— a a confiscation order is made against the person by whom the property is held; b a receiver has not been appointed under section 198 in relation to the property; c any period allowed under section 161 for payment of the amount ordered to be paid under the confiscation order has ended. 3 In such a case a magistrates' court may by order authorise an appropriate officer to realise the property. 4 In this section “ appropriate officer ” and “ relevant seizure power ” have the same meaning as in section 190A. Destruction of seized cryptoassets 215AA 1 This section applies to cryptoassets which are held by a person and which have been seized by an appropriate officer under a relevant seizure power. 2 A magistrates’ court may by order authorise an appropriate officer to destroy the cryptoassets if— a a confiscation order is made against the person by whom the cryptoassets are held, b a receiver has not been appointed under section 198 in relation to the cryptoassets, and c either— i it is not reasonably practicable to realise the cryptoassets, or ii there are reasonable grounds to believe that the realisation of the cryptoassets would be contrary to the public interest, having regard in particular to how likely it is that the entry of the cryptoassets into general circulation would facilitate criminal conduct by any person. 3 An order under this section— a must set out the court’s assessment of the market value of the cryptoassets to which it relates; b may authorise the destruction of cryptoassets only to the extent that their market value, as set out in the order, is less than or equal to the amount remaining to be paid under the confiscation order. 4 Before making an order under this section, the court must give persons who hold interests in the cryptoassets a reasonable opportunity to make representations to it. 5 If cryptoassets held by a person are destroyed following an order under this section, the person is to be treated as having paid, towards satisfaction of the confiscation order, an amount equal to the market value, as set out in the order, of the cryptoassets which have been destroyed. 6 In this section “ appropriate officer ” and “ relevant seizure power ” have the same meaning as in section 190A. Costs of storage and realisation 215B 1 This section applies if a magistrates' court makes an order under section 215A. 2 The court may determine an amount which may be recovered by the appropriate officer in respect of reasonable costs incurred in— a storing or insuring the property since it was seized or produced as mentioned in subsection (1) of that section; b realising the property. 3 If the court makes a determination under this section the appropriate officer is entitled to payment of the amount under section 203(4). 4 A determination under this section may be made on the same occasion as the section 215A order or on any later occasion; and more than one determination may be made in relation to any case. 5 In this section “ appropriate officer ” has the same meaning as in section 190A. Sections 215ZA to 215B: appeals 215C 1 If a magistrates' court decides not to make an order under section 215ZA(3), 215A(3) or 215AA(2) , an appropriate officer may appeal to a county court. 2 If a magistrates' court makes an order under section 215ZA(3), 215A(3) or 215AA(2) , a person affected by the order may appeal to a county court. 3 But the person mentioned in section 215ZA(2)(a), 215A(2)(a) or 215AA(2)(a) (as applicable) may not appeal. 4 An appropriate officer may appeal to a county court against— a a determination made by a magistrates' court under section 215B; b a decision by a magistrates' court not to make a determination under that section. 5 In this section “ appropriate officer ” has the same meaning as in section 190A. Proceeds of realisation 215D 1 This section applies to sums which— a are in the hands of an appropriate officer, and b are the proceeds of the realisation of property under section 215ZA or 215A. 2 The sums must be applied as follows— a first, they must be applied in payment of such expenses incurred by a person acting as an insolvency practitioner as are payable under this subsection by virtue of section 432; b second, they must be applied in making any payments directed by the magistrates' court or Crown Court; c third, they must be paid to the appropriate chief clerk on account of the amount payable under the confiscation order. 3 If the amount payable under the confiscation order has been fully paid and any sums remain in the appropriate officer's hands, the appropriate officer must distribute them— a among such persons who held (or hold) interests in the property represented by the proceeds as the magistrates' court or Crown Court directs, and b in such proportions as it directs. 4 Before making a direction under subsection (3) the court must give persons who held (or hold) interests in the property a reasonable opportunity to make representations to it. 5 If the magistrates' court has made a direction under subsection (2)(b) or (3) in respect of the proceeds of realisation of any property, the Crown Court may not make a direction under either of those provisions in respect of the proceeds of realisation of that property; and vice versa. 6 In this section— “ appropriate officer ” has the same meaning as in section 190A, and “ appropriate chief clerk ” has the same meaning as in section 202(7). Financial investigators Applications and appeals 216 1 This section applies to— a an application under section 190, 191, 196, 197 or 211; b an appeal under section 192, 193, 213 or 214. 2 An accredited financial investigator must not make such an application or bring such an appeal unless he falls within subsection (3). 3 An accredited financial investigator falls within this subsection if he is one of the following or is authorised for the purposes of this section by one of the following— a a police officer who is not below the rank of superintendent, b a customs officer who is not below such grade as is designated by the Commissioners of Customs and Excise as equivalent to that rank, c an accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State under section 453. 4 If such an application is made or appeal brought by an accredited financial investigator any subsequent step in the application or appeal or any further application or appeal relating to the same matter may be taken, made or brought by a different accredited financial investigator who falls within subsection (3). 5 If— a an application for a restraint order is made by an accredited financial investigator, and b a court is required under section 206(5) to give the applicant for the order an opportunity to be heard, the court may give the opportunity to a different accredited financial investigator who falls within subsection (3). Exercise of powers Powers of court and receiver etc 217 1 This section applies to— a the powers conferred on a court by sections 189 to 207 and sections 210 to 215D ; b the powers of a receiver appointed under section 196 or 198 . c the powers conferred on appropriate officers by sections 195C to 195L; d the powers conferred on senior officers by section 195G. 2 The powers— a must be exercised with a view to the value for the time being of realisable property being made available (by the property’s realisation) for satisfying any confiscation order that has been or may be made against the defendant; b must be exercised, in a case where a confiscation order has not been made, with a view to securing that there is no diminution in the value of realisable property; c must be exercised without taking account of any obligation of the defendant or a recipient of a tainted gift if the obligation conflicts with the object of satisfying any confiscation order that has been or may be made against the defendant; d may be exercised in respect of a debt owed by the Crown. 2A Subsection (2)(a) does not apply to— a the power conferred on a court by paragraph (e) of section 199(2) (which enables the court to give a receiver the power to destroy cryptoassets), b a power conferred on a receiver by virtue of that paragraph, or c the power conferred on a magistrates’ court by section 215AA (power to order destruction of cryptoassets). 3 Subsection (2) has effect subject to the following rules— a the powers must be exercised with a view to allowing a person other than the defendant or a recipient of a tainted gift to retain or recover the value of any interest held by him; b in the case of realisable property held by a recipient of a tainted gift, the powers must be exercised with a view to realising no more than the value for the time being of the gift; c in a case where a confiscation order has not been made against the defendant, property must not be realised if the court so orders under subsection (4). 4 If on an application by the defendant, or by the recipient of a tainted gift, the court decides that property cannot be replaced it may order that it must not be sold. 5 An order under subsection (4) may be revoked or varied. Committal Committal by magistrates’ court 218 1 This section applies if— a a defendant is convicted of an offence by a magistrates’ court, and b the prosecutor asks the court to commit the defendant to the Crown Court with a view to a confiscation order being considered under section 156. 2 In such a case the magistrates’ court— a must commit the defendant to the Crown Court in respect of the offence, and b may commit him to the Crown Court in respect of any other offence falling within subsection (3). 3 An offence falls within this subsection if— a the defendant has been convicted of it by the magistrates’ court or any other court, and b the magistrates’ court has power to deal with him in respect of it. 4 If a committal is made under this section in respect of an offence or offences— a section 156 applies accordingly, and b the committal operates as a committal of the defendant to be dealt with by the Crown Court in accordance with section 219. 5 A committal under this section may be in custody or on bail. Sentencing by Crown Court 219 1 If a defendant is committed to the Crown Court under section 218 in respect of an offence or offences, this section applies (whether or not the court proceeds under section 156). 2 The Crown Court— a must inquire into the circumstances of the case, and b may deal with the defendant in any way in which the magistrates’ court could deal with him if it had just convicted him of the offence. Compensation Serious default 220 1 If the following three conditions are satisfied the Crown Court may order the payment of such compensation as it believes is just. 2 The first condition is satisfied if a criminal investigation has been started with regard to an offence and proceedings are not started for the offence. 3 The first condition is also satisfied if proceedings for an offence are started against a person and— a they do not result in his conviction for the offence, or b he is convicted of the offence but the conviction is quashed or he is pardoned in respect of it. 4 If subsection (2) applies the second condition is that— a in the criminal investigation there has been a serious default by a person mentioned in subsection (9), and b the investigation would not have continued if the default had not occurred. 5 If subsection (3) applies the second condition is that— a in any criminal investigation with regard to the offence or in its prosecution there has been a serious default by a person who is mentioned in subsection (9), and b the proceedings would not have been started or continued if the default had not occurred. 6 The third condition is that an application is made under this section by a person who held realisable property and has suffered loss in consequence of anything done in relation to it by or in pursuance of an order under this Part. 7 The offence referred to in subsection (2) may be one of a number of offences with regard to which the investigation is started. 8 The offence referred to in subsection (3) may be one of a number of offences for which the proceedings are started. 9 Compensation under this section is payable to the applicant and— a if the person in default was or was acting as a police officer within the meaning of the Police (Northern Ireland) Act 2000 (c. 32), the compensation is payable by the Chief Constable; b if the person in default was a member of the Public Prosecution Service for Northern Ireland or was acting on his behalf, the compensation is payable by the Director of Public Prosecutions for Northern Ireland; ba if the person in default was a National Crime Agency officer , the compensation is payable by the National Crime Agency ; c if the person in default was a member of the Serious Fraud Office, the compensation is payable by the Director of that Office; d if the person in default was a customs officer, the compensation is payable by the Commissioners of Customs and Excise; e if the person in default was an officer of the Commissioners of Inland Revenue, the compensation is payable by those Commissioners. f if the person in default was an accredited financial investigator and none of paragraphs (a) to (e) apply, the compensation is payable in accordance with paragraph (b), (d) or (e) of section 302(7A) (as the case may require). Order varied or discharged 221 1 This section applies if— a the court varies a confiscation order under section 179 or discharges one under section 180, and b an application is made to the Crown Court by a person who held realisable property and has suffered loss as a result of the making of the order. 2 The court may order the payment of such compensation as it believes is just. 3 Compensation under this section is payable— a to the applicant; b by the Lord Chancellor. Enforcement abroad Enforcement abroad 222 1 This section applies if— a any of the conditions in section 189 is satisfied, b the prosecutor ... believes that realisable property is situated in a country or territory outside the United Kingdom (the receiving country), and c the prosecutor ... sends a request for assistance to the Secretary of State with a view to it being forwarded under this section. 2 In a case where no confiscation order has been made, a request for assistance is a request to the government of the receiving country to secure that any person is prohibited from dealing with realisable property. 3 In a case where a confiscation order has been made and has not been satisfied, discharged or quashed, a request for assistance is a request to the government of the receiving country to secure that— a any person is prohibited from dealing with realisable property; b realisable property is realised and the proceeds are applied in accordance with the law of the receiving country. 4 No request for assistance may be made for the purposes of this section in a case where a confiscation order has been made and has been satisfied, discharged or quashed. 5 If the Secretary of State believes it is appropriate to do so he may forward the request for assistance to the government of the receiving country. 6 If property is realised in pursuance of a request under subsection (3) the amount ordered to be paid under the confiscation order must be taken to be reduced by an amount equal to the proceeds of realisation. 7 A certificate purporting to be issued by or on behalf of the requested government is admissible as evidence of the facts it states if it states— a that property has been realised in pursuance of a request under subsection (3), b the date of realisation, and c the proceeds of realisation. 8 If the proceeds of realisation made in pursuance of a request under subsection (3) are expressed in a currency other than sterling, they must be taken to be the sterling equivalent calculated in accordance with the rate of exchange prevailing at the end of the day of realisation. Interpretation Criminal lifestyle 223 1 A defendant has a criminal lifestyle if (and only if) the following condition is satisfied. 2 The condition is that the offence (or any of the offences) concerned satisfies any of these tests— a it is specified in Schedule 5; b it constitutes conduct forming part of a course of criminal activity; c it is an offence committed over a period of at least six months and the defendant has benefited from the conduct which constitutes the offence. 3 Conduct forms part of a course of criminal activity if the defendant has benefited from the conduct and— a in the proceedings in which he was convicted he was convicted of three or more other offences, each of three or more of them constituting conduct from which he has benefited, or b in the period of six years ending with the day when those proceedings were started (or, if there is more than one such day, the earliest day) he was convicted on at least two separate occasions of an offence constituting conduct from which he has benefited. 4 But an offence does not satisfy the test in subsection (2)(b) or (c) unless the defendant obtains relevant benefit of not less than £5000. 5 Relevant benefit for the purposes of subsection (2)(b) is— a benefit from conduct which constitutes the offence; b benefit from any other conduct which forms part of the course of criminal activity and which constitutes an offence of which the defendant has been convicted; c benefit from conduct which constitutes an offence which has been or will be taken into consideration by the court in sentencing the defendant for an offence mentioned in paragraph (a) or (b). 6 Relevant benefit for the purposes of subsection (2)(c) is— a benefit from conduct which constitutes the offence; b benefit from conduct which constitutes an offence which has been or will be taken into consideration by the court in sentencing the defendant for the offence mentioned in paragraph (a). 7 The Department of Justice in Northern Ireland may by order amend Schedule 5. 8 The Department of Justice in Northern Ireland may by order vary the amount for the time being specified in subsection (4). Conduct and benefit 224 1 Criminal conduct is conduct which— a constitutes an offence in Northern Ireland, or b would constitute such an offence if it occurred in Northern Ireland. 2 General criminal conduct of the defendant is all his criminal conduct, and it is immaterial— a whether conduct occurred before or after the passing of this Act; b whether property constituting a benefit from conduct was obtained before or after the passing of this Act. 3 Particular criminal conduct of the defendant is all his criminal conduct which falls within the following paragraphs— a conduct which constitutes the offence or offences concerned; b conduct which constitutes offences of which he was convicted in the same proceedings as those in which he was convicted of the offence or offences concerned; c conduct which constitutes offences which the court will be taking into consideration in deciding his sentence for the offence or offences concerned. 4 A person benefits from conduct if he obtains property as a result of or in connection with the conduct. 5 If a person obtains a pecuniary advantage as a result of or in connection with conduct, he is to be taken to obtain as a result of or in connection with the conduct a sum of money equal to the value of the pecuniary advantage. 6 References to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained both in that connection and some other. 7 If a person benefits from conduct his benefit is the value of the property obtained. Tainted gifts 225 1 Subsections (2) and (3) apply if— a no court has made a decision as to whether the defendant has a criminal lifestyle, or b a court has decided that the defendant has a criminal lifestyle. 2 A gift is tainted if it was made by the defendant at any time after the relevant day. 3 A gift is also tainted if it was made by the defendant at any time and was of property— a which was obtained by the defendant as a result of or in connection with his general criminal conduct, or b which (in whole or part and whether directly or indirectly) represented in the defendant’s hands property obtained by him as a result of or in connection with his general criminal conduct. 4 Subsection (5) applies if a court has decided that the defendant does not have a criminal lifestyle. 5 A gift is tainted if it was made by the defendant at any time after— a the date on which the offence concerned was committed, or b if his particular criminal conduct consists of two or more offences and they were committed on different dates, the date of the earliest. 6 For the purposes of subsection (5) an offence which is a continuing offence is committed on the first occasion when it is committed. 7 For the purposes of subsection (5) the defendant’s particular criminal conduct includes any conduct which constitutes offences which the court has taken into consideration in deciding his sentence for the offence or offences concerned. 8 A gift may be a tainted gift whether it was made before or after the passing of this Act. 9 The relevant day is the first day of the period of six years ending with— a the day when proceedings for the offence concerned were started against the defendant, or b if there are two or more offences and proceedings for them were started on different days, the earliest of those days. Gifts and their recipients 226 1 If the defendant transfers property to another person for a consideration whose value is significantly less than the value of the property at the time of the transfer, he is to be treated as making a gift. 2 If subsection (1) applies the property given is to be treated as such share in the property transferred as is represented by the fraction— a whose numerator is the difference between the two values mentioned in subsection (1), and b whose denominator is the value of the property at the time of the transfer. 3 References to a recipient of a tainted gift are to a person to whom the defendant has made the gift. Value: the basic rule 227 1 This section applies for the purpose of deciding the value at any time of property then held by a person. 2 Its value is the market value of the property at that time. 3 But if at that time another person holds an interest in the property its value, in relation to the person mentioned in subsection (1), is the market value of his interest at that time, ignoring any charging order under a provision listed in subsection (4). 4 The provisions are— a section 9 of the Drug Trafficking Offences Act 1986 (c. 32); b section 78 of the Criminal Justice Act 1988 (c. 33); c Article 14 of the Criminal Justice (Confiscation) (Northern Ireland) Order 1990 (S.I. 1990/2588 (N.I. 17)); d section 27 of the Drug Trafficking Act 1994 (c. 37); e Article 32 of the Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)). 5 This section has effect subject to sections 228 and 229. Value of property obtained from conduct 228 1 This section applies for the purpose of deciding the value of property obtained by a person as a result of or in connection with his criminal conduct; and the material time is the time the court makes its decision. 2 The value of the property at the material time is the greater of the following— a the value of the property (at the time the person obtained it) adjusted to take account of later changes in the value of money; b the value (at the material time) of the property found under subsection (3). 3 The property found under this subsection is as follows— a if the person holds the property obtained, the property found under this subsection is that property; b if he holds no part of the property obtained, the property found under this subsection is any property which directly or indirectly represents it in his hands; c if he holds part of the property obtained, the property found under this subsection is that part and any property which directly or indirectly represents the other part in his hands. 4 The references in subsection (2)(a) and (b) to the value are to the value found in accordance with section 227. Value of tainted gifts 229 1 The value at any time (the material time) of a tainted gift is the greater of the following— a the value (at the time of the gift) of the property given, adjusted to take account of later changes in the value of money; b the value (at the material time) of the property found under subsection (2). 2 The property found under this subsection is as follows— a if the recipient holds the property given, the property found under this subsection is that property; b if the recipient holds no part of the property given, the property found under this subsection is any property which directly or indirectly represents it in his hands; c if the recipient holds part of the property given, the property found under this subsection is that part and any property which directly or indirectly represents the other part in his hands. 3 The references in subsection (1)(a) and (b) to the value are to the value found in accordance with section 227. Free property 230 1 Property is free unless it falls within subsection (2) or (3). 2 Property falls within this subsection if an order is in force in respect of it under any of these provisions— a section 27 of the Misuse of Drugs Act 1971 (c. 38) (forfeiture orders); b Article 11 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)) (deprivation orders); c Part 2 of the Proceeds of Crime (Scotland) Act 1995 (c. 43) (forfeiture of property used in crime); d section 143 of the Powers of Criminal Courts (Sentencing) Act 2000 (c. 6) or Chapter 4 of Part 7 of the Sentencing Code (deprivation orders); e section 23 , 23A or 111 of the Terrorism Act 2000 (c. 11) (forfeiture orders); ea paragraph 3(2), 6(2), 10D(1), 10G(2), 10J(3), 10S(2) , 10Z2(3), 10Z7AG(1), 10Z7BB(2), 10Z7CA(3), 10Z7CE(3) or 10Z7DG(3) of Schedule 1 to the Anti-terrorism, Crime and Security Act 2001; f section 245A, 246, 255A, 256, 266, 295(2) , 298(2), 303L(1), 303O(3), 303R(3), 303Z3 , 303Z14(4), 303Z32(1), 303Z37(2), 303Z41(4), 303Z45(3) or 303Z60(4) of this Act. 3 Property falls within this subsection if— a it has been forfeited in pursuance of a forfeiture notice under section 297A or an account forfeiture notice under section 303Z9 ; b it is detained under section 297C , 297D , 298(4) or 303O(9) . ba it is detained under section 303Z30, 303Z31 or 303Z32 in a case where section 303Z42(2) applies; bb it is detained under section 303Z57 or 303Z58 in a case where section 303Z60(6) applies; c it is the forfeitable property in relation to an order under section 303Q(1) or 303Z44(1) . d it has been forfeited in pursuance of a cash forfeiture notice under paragraph 5A of Schedule 1 to the Anti-terrorism, Crime and Security Act 2001 or an account forfeiture notice under paragraph 10W of that Schedule; e it is detained under paragraph 5B, 5C, 9A or 10G(7) of that Schedule; ea it is detained under paragraph 10Z7AE, 10Z7AF or 10Z7AG of that Schedule in a case where paragraph 10Z7CB(2) of that Schedule applies; eb it is detained under paragraph 10Z7DD or 10Z7DE of that Schedule in a case where paragraph 10Z7DG(5) of that Schedule applies; f it is the forfeitable property in relation to an order under paragraph 10I(1) or 10Z7CD(1) of that Schedule. Realisable property 231 Realisable property is— a any free property held by the defendant; b any free property held by the recipient of a tainted gift. Property: general provisions 232 1 Property is all property wherever situated and includes— a money; b all forms of real or personal property; c things in action and other intangible or incorporeal property. 2 The following rules apply in relation to property— a property is held by a person if he holds an interest in it; b property is obtained by a person if he obtains an interest in it; c property is transferred by one person to another if the first one transfers or grants an interest in it to the second; d references to property held by a person include references to property vested in his trustee in bankruptcy or liquidator or in the trustee or interim trustee in the sequestration, under the Bankruptcy (Scotland) Act 2016), of his estate; e references to an interest held by a person beneficially in property include references to an interest which would be held by him beneficially if the property were not so vested; f references to an interest, in relation to land in Northern Ireland or England and Wales, are to any legal estate or equitable interest or power; g references to an interest, in relation to land in Scotland, are to any estate, interest, servitude or other heritable right in or over land, including a heritable security; h references to an interest, in relation to property other than land, include references to a right (including a right to possession). Cryptoassets etc 232A 1 “ Cryptoasset ” means a cryptographically secured digital representation of value or contractual rights that uses a form of distributed ledger technology and can be transferred, stored or traded electronically. 2 “ Crypto wallet ” means— a software, b hardware, c a physical item, or d any combination of the things mentioned in paragraphs (a) to (c), which is used to store the cryptographic private key that allows cryptoassets to be accessed. 3 “ Cryptoasset-related item ” has the meaning given in section 195C(5B). 4 The circumstances in which a cryptoasset is taken to be “destroyed” include circumstances where it is— a disposed of, b transferred, or c otherwise dealt with, in such a way as to ensure, or to make it virtually certain, that it will not be the subject of any further transactions or be dealt with again in any other way. 5 The Secretary of State may by regulations amend the definitions of “cryptoasset” and “crypto wallet” in this section. 6 The Secretary of State must consult the Department of Justice in Northern Ireland before making regulations under subsection (5). Proceedings 233 1 Proceedings for an offence are started— a when a justice of the peace issues a summons or warrant under Article 20 of the Magistrates’ Courts (Northern Ireland) Order 1981 (S.I. 1981/ 1675 (N.I. 26)) in respect of the offence; b when a person is charged with the offence after being taken into custody without a warrant; c when an indictment is preferred under section 2(2)(c), (e) or (f) of the Grand Jury (Abolition) Act (Northern Ireland) 1969 (c. 15 (N.I.)). 2 If more than one time is found under subsection (1) in relation to proceedings they are started at the earliest of them. 3 If the defendant is acquitted on all counts in proceedings for an offence, the proceedings are concluded when he is acquitted. 4 If the defendant is convicted in proceedings for an offence and the conviction is quashed or the defendant is pardoned before a confiscation order is made, the proceedings are concluded when the conviction is quashed or the defendant is pardoned. 5 If a confiscation order is made against the defendant in proceedings for an offence (whether the order is made by the Crown Court or the Court of Appeal) the proceedings are concluded— a when the order is satisfied or discharged, or b when the order is quashed and there is no further possibility of an appeal against the decision to quash the order. 6 If the defendant is convicted in proceedings for an offence but the Crown Court decides not to make a confiscation order against him, the following rules apply— a if an application for leave to appeal under section 181(2) is refused, the proceedings are concluded when the decision to refuse is made; b if the time for applying for leave to appeal under section 181(2) expires without an application being made, the proceedings are concluded when the time expires; c if on an appeal under section 181(2) the Court of Appeal confirms the Crown Court’s decision and an application for leave to appeal under section 183 is refused, the proceedings are concluded when the decision to refuse is made; d if on appeal under section 181(2) the Court of Appeal confirms the Crown Court’s decision, and the time for applying for leave to appeal under section 183 expires without an application being made, the proceedings are concluded when the time expires; e if on appeal under section 181(2) the Court of Appeal confirms the Crown Court’s decision, and on appeal under section 183 the House of Lords confirms the Court of Appeal’s decision, the proceedings are concluded when the Supreme Court confirms the decision; f if on appeal under section 181(2) the Court of Appeal directs the Crown Court to reconsider the case, and on reconsideration the Crown Court decides not to make a confiscation order against the defendant, the proceedings are concluded when the Crown Court makes that decision; g if on appeal under section 183 the Supreme Court directs the Crown Court to reconsider the case, and on reconsideration the Crown Court decides not to make a confiscation order against the defendant, the proceedings are concluded when the Crown Court makes that decision. 7 Any power to extend the time for giving notice of application for leave to appeal, or for applying for leave to appeal, must be ignored for the purposes of subsection (6). 8 In applying subsection (6) the fact that a court may decide on a later occasion to make a confiscation order against the defendant must be ignored. Applications 234 1 An application under section 169, 170, 177 or 178 is concluded— a in a case where the court decides not to make a confiscation order against the defendant, when it makes the decision; b in a case where a confiscation order is made against him as a result of the application, when the order is satisfied or discharged, or when the order is quashed and there is no further possibility of an appeal against the decision to quash the order; c in a case where the application is withdrawn, when the person who made the application notifies the withdrawal to the court to which the application was made. 2 An application under section 171 or 172 is concluded— a in a case where the court decides not to vary the confiscation order concerned, when it makes the decision; b in a case where the court varies the confiscation order as a result of the application, when the order is satisfied or discharged, or when the order is quashed and there is no further possibility of an appeal against the decision to quash the order; c in a case where the application is withdrawn, when the person who made the application notifies the withdrawal to the court to which the application was made. Confiscation orders 235 1 A confiscation order is satisfied when no amount is due under it. 1A The “amount payable” under a confiscation order, where part of that amount has been paid, means the amount that remains to be paid. 2 A confiscation order is subject to appeal until there is no further possibility of an appeal on which the order could be varied or quashed .... No further possibility of appeal 235A 1 The following rule applies for the purposes of construing any provision of this Part which refers to there being no further possibility of— a an appeal against a decision of a court, or b an appeal on which an order of a court could be varied or quashed. 2 Any power to extend the time for giving notice of application for leave to appeal, or for applying for leave to appeal, must be ignored. Other interpretative provisions 236 1 A reference to the offence (or offences) concerned must be construed in accordance with section 156(9). 2 A criminal investigation is an investigation which police officers or other persons have a duty to conduct with a view to it being ascertained whether a person should be charged with an offence. 3 A defendant is a person against whom proceedings for an offence have been started (whether or not he has been convicted). 4 A reference to sentencing the defendant for an offence includes a reference to dealing with him otherwise in respect of the offence. 5 The following paragraphs apply to references to orders— a a confiscation order is an order under section 156; b a restraint order is an order under section 190. 6 Sections 223 to 235 and this section apply for the purposes of this Part. General Procedure on appeal to the Court of Appeal 237 1 An appeal to the Court of Appeal under this Part lies only with the leave of that Court. 2 In relation to appeals to the Court of Appeal under this Part, the Department of Justice in Northern Ireland may make an order containing provision corresponding to any provision in the Criminal Appeal (Northern Ireland) Act 1980 (c. 47) (subject to any specified modifications). Procedure on appeal to the 238 1 In relation to appeals to the Supreme Court under this Part, the Secretary of State may make an order containing provision corresponding to any provision in the Criminal Appeal (Northern Ireland) Act 1980 (subject to any specified modifications). 2 The power under subsection (1) is exercisable by the Department of Justice in Northern Ireland (and not the Secretary of State) so far as it may be used to make provision which could be made by an Act of the Northern Ireland Assembly without the consent of the Secretary of State (see sections 6 to 8 of the Northern Ireland Act 1998). Crown Court Rules 239 In relation to— a proceedings under this Part, or b receivers appointed under this Part, Crown Court Rules may make provision corresponding to provision in rules of court (within the meaning of section 120(1) of the Judicature (Northern Ireland) Act 1978 (c. 23)). Part 5 Civil recovery of the proceeds etc. of unlawful conduct Chapter 1 Introductory General purpose of this Part 240 1 This Part has effect for the purposes of— a enabling the enforcement authority to recover, in civil proceedings before the High Court or Court of Session, property which is, or represents, property obtained through unlawful conduct, b enabling property which is, or represents, property obtained through unlawful conduct, or which is intended to be used in unlawful conduct, to be forfeited in civil proceedings before a magistrates’ court or (in Scotland) the sheriff and, in certain circumstances, to be forfeited by the giving of a notice . 2 The powers conferred by this Part are exercisable in relation to any property (including cash) whether or not any proceedings have been brought for an offence in connection with the property. “Unlawful conduct” 241 1 Conduct occurring in any part of the United Kingdom is unlawful conduct if it is unlawful under the criminal law of that part. 2 Conduct which— a occurs in a country or territory outside the United Kingdom and is unlawful under the criminal law applying in that country or territory , and b if it occurred in a part of the United Kingdom, would be unlawful under the criminal law of that part, is also unlawful conduct. 2A Conduct which— a occurs in a country or territory outside the United Kingdom, b constitutes, or is connected with, the commission of a gross human rights abuse or violation (see section 241A), and c if it occurred in a part of the United Kingdom, would be an offence triable under the criminal law of that part on indictment only or either on indictment or summarily, is also unlawful conduct. 3 The court or sheriff must decide on a balance of probabilities whether it is proved— a that any matters alleged to constitute unlawful conduct have occurred, or b that any person intended to use any cash property in unlawful conduct. “Gross human rights abuse or violation” 241A 1 Conduct constitutes the commission of a gross human rights abuse or violation if each of the following three conditions is met. 2 The first condition is that— a the conduct constitutes the torture of a person who has sought— i to expose illegal activity carried out by a public official or a person acting in an official capacity, or ii to obtain, exercise, defend or promote human rights and fundamental freedoms, or b the conduct otherwise involves the cruel, inhuman or degrading treatment or punishment of such a person. 3 The second condition is that the conduct is carried out in consequence of that person having sought to do anything falling within subsection (2)(a)(i) or (ii). 4 The third condition is that the conduct is carried out— a by a public official, or a person acting in an official capacity, in the performance or purported performance of his or her official duties, or b by a person not falling within paragraph (a) at the instigation or with the consent or acquiescence— i of a public official, or ii of a person acting in an official capacity, who in instigating the conduct, or in consenting to or acquiescing in it, is acting in the performance or purported performance of his or her official duties. 5 Conduct is connected with the commission of a gross human rights abuse or violation if it is conduct by a person that involves— a acting as an agent for another in connection with activities relating to conduct constituting the commission of a gross human rights abuse or violation, b directing, or sponsoring, such activities, c profiting from such activities, or d materially assisting such activities. 6 Conduct that involves the intentional infliction of severe pain or suffering on another person is conduct that constitutes torture for the purposes of subsection (2)(a). 7 It is immaterial whether the pain or suffering is physical or mental and whether it is caused by an act or omission. 8 The cases in which a person materially assists activities for the purposes of subsection (5)(d) include those where the person— a provides goods or services in support of the carrying out of the activities, or b otherwise provides any financial or technological support in connection with their carrying out. “Property obtained through unlawful conduct” 242 1 A person obtains property through unlawful conduct (whether his own conduct or another’s) if he obtains property by or in return for the conduct. 2 In deciding whether any property was obtained through unlawful conduct— a it is immaterial whether or not any money, goods or services were provided in order to put the person in question in a position to carry out the conduct, b it is not necessary to show that the conduct was of a particular kind if it is shown that the property was obtained through conduct of one of a number of kinds, each of which would have been unlawful conduct. Chapter 2 Civil recovery in the High Court or Court of Session Proceedings for recovery orders Proceedings for recovery orders in England and Wales or Northern Ireland 243 1 Proceedings for a recovery order may be taken by the enforcement authority in the High Court against any person who the authority thinks holds recoverable property. 2 The enforcement authority must serve the claim form— a on the respondent, and b unless the court dispenses with service, on any other person who the authority thinks holds any associated property which the authority wishes to be subject to a recovery order, wherever domiciled, resident or present. 3 If any property which the enforcement authority wishes to be subject to a recovery order is not specified in the claim form it must be described in the form in general terms; and the form must state whether it is alleged to be recoverable property or associated property. 4 The references above to the claim form include the particulars of claim, where they are served subsequently. 5 Nothing in sections 245A to 255 limits any power of the court apart from those sections to grant interim relief in connection with proceedings (including prospective proceedings) under this Chapter. Proceedings for recovery orders in Scotland 244 1 Proceedings for a recovery order may be taken by the enforcement authority in the Court of Session against any person who the authority thinks holds recoverable property. 2 The enforcement authority must serve the application— a on the respondent, and b unless the court dispenses with service, on any other person who the authority thinks holds any associated property which the authority wishes to be subject to a recovery order, wherever domiciled, resident or present. 3 If any property which the enforcement authority wishes to be subject to a recovery order is not specified in the application it must be described in the application in general terms; and the application must state whether it is alleged to be recoverable property or associated property. “Associated property” 245 1 “ Associated property ” means property of any of the following descriptions (including property held by the respondent) which is not itself the recoverable property— a any interest in the recoverable property, b any other interest in the property in which the recoverable property subsists, c if the recoverable property is a tenancy in common, the tenancy of the other tenant, d if (in Scotland) the recoverable property is owned in common, the interest of the other owner, e if the recoverable property is part of a larger property, but not a separate part, the remainder of that property. 2 References to property being associated with recoverable property are to be read accordingly. 3 No property is to be treated as associated with recoverable property consisting of rights under a pension scheme (within the meaning of sections 273 to 275). Notice to local authority: Scotland 245ZA 1 This section applies if, in proceedings under this Chapter for a recovery order, the enforcement authority applies under section 266(8ZA) for decree of removing and warrant for ejection in relation to heritable property which consists of or includes a dwellinghouse. 2 The enforcement authority must give notice of the application to the local authority in whose area the dwellinghouse is situated. 3 Notice under subsection (2) must be given in the form and manner prescribed under section 11(3) of the Homelessness etc. (Scotland) Act 2003. 4 In this section— “ dwellinghouse ” has the meaning given by section 11(8) of the Homelessness etc. (Scotland) Act 2003; “ local authority ” means a council constituted under section 2 of the Local Government etc. (Scotland) Act 1994; and “ area ”, in relation to a local authority, means the local government area for which the authority is constituted. Property freezing orders (England and Wales and Northern Ireland) Application for property freezing order 245A 1 Where the enforcement authority may take proceedings for a recovery order in the High Court, the authority may apply to the court for a property freezing order (whether before or after starting the proceedings). 2 A property freezing order is an order that— a specifies or describes the property to which it applies, and b subject to any exclusions (see section 245C(1)(b) and (2)), prohibits any person to whose property the order applies from in any way dealing with the property. 3 An application for a property freezing order may be made without notice if the circumstances are such that notice of the application would prejudice any right of the enforcement authority to obtain a recovery order in respect of any property. 4 The court may make a property freezing order on an application if it is satisfied that the condition in subsection (5) is met and, where applicable, that the condition in subsection (6) is met. 5 The first condition is that there is a good arguable case— a that the property to which the application for the order relates is or includes recoverable property, and b that, if any of it is not recoverable property, it is associated property. 6 The second condition is that, if— a the property to which the application for the order relates includes property alleged to be associated property, and b the enforcement authority has not established the identity of the person who holds it, the authority has taken all reasonable steps to do so. Variation and setting aside of order 245B 1 The court may at any time vary or set aside a property freezing order. 2 If the court makes an interim receiving order that applies to all of the property to which a property freezing order applies, it must set aside the property freezing order. 3 If the court makes an interim receiving order that applies to some but not all of the property to which a property freezing order applies, it must vary the property freezing order so as to exclude any property to which the interim receiving order applies. 4 If the court decides that any property to which a property freezing order applies is neither recoverable property nor associated property, it must vary the order so as to exclude the property. 5 Before exercising power under this Chapter to vary or set aside a property freezing order, the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to any person who may be affected by its decision. 6 Subsection (5) does not apply where the court is acting as required by subsection (2) or (3). Exclusions 245C 1 The power to vary a property freezing order includes (in particular) power to make exclusions as follows— a power to exclude property from the order, and b power, otherwise than by excluding property from the order, to make exclusions from the prohibition on dealing with the property to which the order applies. 2 Exclusions from the prohibition on dealing with the property to which the order applies (other than exclusions of property from the order) may also be made when the order is made. 3 An exclusion may, in particular, make provision for the purpose of enabling any person— a to meet his reasonable living expenses, or b to carry on any trade, business, profession or occupation. 4 An exclusion may be made subject to conditions. 5 Where the court exercises the power to make an exclusion for the purpose of enabling a person to meet legal expenses that he has incurred, or may incur, in respect of proceedings under this Part, it must ensure that the exclusion— a is limited to reasonable legal expenses that the person has reasonably incurred or that he reasonably incurs, b specifies the total amount that may be released for legal expenses in pursuance of the exclusion, and c is made subject to the required conditions (see section 286A) in addition to any conditions imposed under subsection (4). 6 The court, in deciding whether to make an exclusion for the purpose of enabling a person to meet legal expenses of his in respect of proceedings under this Part— a must have regard (in particular) to the desirability of the person being represented in any proceedings under this Part in which he is a participant, and b must, where the person is the respondent, disregard the possibility that legal representation of the person in any such proceedings might, were an exclusion not made, be made available under arrangements made for the purposes of Part 1 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 or funded by the Department of Justice . 7 If excluded property is not specified in the order it must be described in the order in general terms. 8 The power to make exclusions must, subject to subsection (6), be exercised with a view to ensuring, so far as practicable, that the satisfaction of any right of the enforcement authority to recover the property obtained through unlawful conduct is not unduly prejudiced. 9 Subsection (8) does not apply where the court is acting as required by section 245B(3) or (4). Restriction on proceedings and remedies 245D 1 While a property freezing order has effect— a the court may stay any action, execution or other legal process in respect of the property to which the order applies, and b no distress may be levied , and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised, against the property to which the order applies except with the leave of the court and subject to any terms the court may impose. 2 If a court (whether the High Court or any other court) in which proceedings are pending in respect of any property is satisfied that a property freezing order has been applied for or made in respect of the property, it may either stay the proceedings or allow them to continue on any terms it thinks fit. 3 If a property freezing order applies to a tenancy of any premises, no landlord or other person to whom rent is payable may exercise the right of forfeiture by peaceable re-entry in relation to the premises in respect of any failure by the tenant to comply with any term or condition of the tenancy, except with the leave of the court and subject to any terms the court may impose. 4 Before exercising any power conferred by this section, the court must (as well as giving the parties to any of the proceedings concerned an opportunity to be heard) give such an opportunity to any person who may be affected by the court's decision. Receivers in connection with property freezing orders 245E 1 Subsection (2) applies if— a the High Court makes a property freezing order on an application by an enforcement authority, and b the authority applies to the court to proceed under subsection (2) (whether as part of the application for the property freezing order or at any time afterwards). 2 The High Court may by order appoint a receiver in respect of any property to which the property freezing order applies. 3 An application for an order under this section may be made without notice if the circumstances are such that notice of the application would prejudice any right of the enforcement authority to obtain a recovery order in respect of any property. 4 In its application for an order under this section, the enforcement authority must nominate a suitably qualified person for appointment as a receiver. 5 Such a person may be a member of staff of the enforcement authority. 6 The enforcement authority may apply a sum received by it under section 280(2) in making payment of the remuneration and expenses of a receiver appointed under this section. 7 Subsection (6) does not apply in relation to the remuneration of the receiver if he is a member of the staff of the enforcement authority (but it does apply in relation to such remuneration if the receiver is a person providing services under arrangements made by the enforcement authority). Powers of receivers appointed under section 245E 245F 1 If the High Court appoints a receiver under section 245E on an application by an enforcement authority, the court may act under this section on the application of the authority. 2 The court may by order authorise or require the receiver— a to exercise any of the powers mentioned in paragraph 5 of Schedule 6 (management powers) in relation to any property in respect of which the receiver is appointed, b to take any other steps the court thinks appropriate in connection with the management of any such property (including securing the detention, custody or preservation of the property in order to manage it). 3 The court may by order require any person in respect of whose property the receiver is appointed— a to bring the property to a place (in England and Wales or, as the case may be, Northern Ireland) specified by the receiver or to place it in the custody of the receiver (if, in either case, he is able to do so), b to do anything he is reasonably required to do by the receiver for the preservation of the property. 4 The court may by order require any person in respect of whose property the receiver is appointed to bring any documents relating to the property which are in his possession or control to a place (in England and Wales or, as the case may be, Northern Ireland) specified by the receiver or to place them in the custody of the receiver. 5 In subsection (4) “ document ” means anything in which information of any description is recorded. 6 Any prohibition on dealing with property imposed by a property freezing order does not prevent a person from complying with any requirements imposed by virtue of this section. 7 If— a the receiver deals with any property which is not property in respect of which he is appointed under section 245E, and b at the time he deals with the property he believes on reasonable grounds that he is entitled to do so by virtue of his appointment, the receiver is not liable to any person in respect of any loss or damage resulting from his dealing with the property except so far as the loss or damage is caused by his negligence. Supervision of section 245E receiver and variations 245G 1 Any of the following persons may at any time apply to the High Court for directions as to the exercise of the functions of a receiver appointed under section 245E— a the receiver, b any party to the proceedings for the appointment of the receiver or the property freezing order concerned, c any person affected by any action taken by the receiver, d any person who may be affected by any action proposed to be taken by the receiver. 2 Before giving any directions under subsection (1), the court must give an opportunity to be heard to— a the receiver, b the parties to the proceedings for the appointment of the receiver and for the property freezing order concerned, c any person who may be interested in the application under subsection (1). 3 The court may at any time vary or set aside the appointment of a receiver under section 245E, any order under section 245F or any directions under this section. 4 Before exercising any power under subsection (3), the court must give an opportunity to be heard to— a the receiver, b the parties to the proceedings for the appointment of the receiver, for the order under section 245F or, as the case may be, for the directions under this section; c the parties to the proceedings for the property freezing order concerned, d any person who may be affected by the court's decision. Interim receiving orders (England and Wales and Northern Ireland) Application for interim receiving order 246 1 Where the enforcement authority may take proceedings for a recovery order in the High Court, the authority may apply to the court for an interim receiving order (whether before or after starting the proceedings). 2 An interim receiving order is an order for— a the detention, custody or preservation of property, and b the appointment of an interim receiver. 3 An application for an interim receiving order may be made without notice if the circumstances are such that notice of the application would prejudice any right of the enforcement authority to obtain a recovery order in respect of any property. 4 The court may make an interim receiving order on the application if it is satisfied that the conditions in subsections (5) and, where applicable, (6) are met. 5 The first condition is that there is a good arguable case— a that the property to which the application for the order relates is or includes recoverable property, and b that, if any of it is not recoverable property, it is associated property. 6 The second condition is that, if— a the property to which the application for the order relates includes property alleged to be associated property, and b the enforcement authority has not established the identity of the person who holds it, the authority has taken all reasonable steps to do so. 7 In its application for an interim receiving order, the enforcement authority must nominate a suitably qualified person for appointment as interim receiver, but the nominee may not be a member of the staff of the enforcement authority . 8 The extent of the power to make an interim receiving order is not limited by sections 247 to 255. Functions of interim receiver 247 1 An interim receiving order may authorise or require the interim receiver— a to exercise any of the powers mentioned in Schedule 6, b to take any other steps the court thinks appropriate, for the purpose of securing the detention, custody or preservation of the property to which the order applies or of taking any steps under subsection (2). 2 An interim receiving order must require the interim receiver to take any steps which the court thinks necessary to establish— a whether or not the property to which the order applies is recoverable property or associated property, b whether or not any other property is recoverable property (in relation to the same unlawful conduct) and, if it is, who holds it. 3 If— a the interim receiver deals with any property which is not property to which the order applies, and b at the time he deals with the property he believes on reasonable grounds that he is entitled to do so in pursuance of the order, the interim receiver is not liable to any person in respect of any loss or damage resulting from his dealing with the property except so far as the loss or damage is caused by his negligence. Property freezing orders and interim receiving orders: registration Registration 248 1 The registration Acts— a apply in relation to property freezing orders, and in relation to interim receiving orders, as they apply in relation to orders which affect land and are made by the court for the purpose of enforcing judgements or recognisances, b apply in relation to applications for property freezing orders, and in relation to applications for interim receiving orders, as they apply in relation to other pending land actions. 2 The registration Acts are— a the Land Registration Act 1925 (c. 21), b the Land Charges Act 1972 (c. 61), and c the Land Registration Act 2002 (c. 9). 3 But no notice may be entered in the register of title under the Land Registration Act 2002 in respect of a property freezing order or an interim receiving order. 4 A person applying for an interim receiving order must be treated for the purposes of section 57 of the Land Registration Act 1925 (inhibitions) as a person interested in relation to any registered land to which— a the application relates, or b an interim receiving order made in pursuance of the application relates. Registration (Northern Ireland) 249 1 A person applying for a property freezing order or an interim receiving order must be treated for the purposes of section 66 of the Land Registration Act (Northern Ireland) 1970 (c. 18 (N.I.)) (cautions) as a person interested in relation to any registered land to which— a the application relates, or b a property freezing order, or an interim receiving order, made in pursuance of the application relates. 1A Upon being served with a copy of a property freezing order, the Registrar must, in respect of any registered land to which a property freezing order or an application for a property freezing order relates, make an entry inhibiting any dealing with the land without the consent of the High Court. 2 Upon being served with a copy of an interim receiving order, the Registrar must, in respect of any registered land to which an interim receiving order or an application for an interim receiving order relates, make an entry inhibiting any dealing with the land without the consent of the High Court. 3 Subsections (2) and (4) of section 67 of the Land Registration Act (Northern Ireland) 1970 (inhibitions) apply to an entry made under subsection (1A) or (2) as they apply to an entry made on the application of any person interested in the registered land under subsection (1) of that section. 4 Where a property freezing order or an interim receiving order has been protected by an entry registered under the Land Registration Act (Northern Ireland) 1970 or the Registration of Deeds Acts, an order setting aside the property freezing order or interim receiving order may require that entry to be vacated. 5 In this section— “ Registrar ” and “ entry ” have the same meanings as in the Land Registration Act (Northern Ireland) 1970, and “ Registration of Deeds Acts ” has the meaning given by section 46(2) of the Interpretation Act (Northern Ireland) 1954 (c. 33 (N.I.)). Interim receiving orders: further provisions Duties of respondent etc. 250 1 An interim receiving order may require any person to whose property the order applies— a to bring the property to a place (in England and Wales or, as the case may be, Northern Ireland) specified by the interim receiver or place it in the custody of the interim receiver (if, in either case, he is able to do so), b to do anything he is reasonably required to do by the interim receiver for the preservation of the property. 2 An interim receiving order may require any person to whose property the order applies to bring any documents relating to the property which are in his possession or control to a place (in England and Wales or, as the case may be, Northern Ireland) specified by the interim receiver or to place them in the custody of the interim receiver. “ Document ” means anything in which information of any description is recorded. Supervision of interim receiver and variation of order 251 1 The interim receiver, any party to the proceedings and any person affected by any action taken by the interim receiver, or who may be affected by any action proposed to be taken by him, may at any time apply to the court for directions as to the exercise of the interim receiver’s functions. 2 Before giving any directions under subsection (1), the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to the interim receiver and to any person who may be interested in the application. 3 The court may at any time vary or set aside an interim receiving order. 4 Before exercising any power under this Chapter to vary or set aside an interim receiving order, the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to the interim receiver and to any person who may be affected by the court’s decision. Restrictions on dealing etc. with property 252 1 An interim receiving order must, subject to any exclusions made in accordance with this section, prohibit any person to whose property the order applies from dealing with the property. 2 Exclusions may be made when the interim receiving order is made or on an application to vary the order. 3 An exclusion may, in particular, make provision for the purpose of enabling any person— a to meet his reasonable living expenses, or b to carry on any trade, business, profession or occupation, and may be made subject to conditions. 4 Where the court exercises the power to make an exclusion for the purpose of enabling a person to meet legal expenses that he has incurred, or may incur, in respect of proceedings under this Part, it must ensure that the exclusion— a is limited to reasonable legal expenses that the person has reasonably incurred or that he reasonably incurs, b specifies the total amount that may be released for legal expenses in pursuance of the exclusion, and c is made subject to the required conditions (see section 286A) in addition to any conditions imposed under subsection (3). 4A The court, in deciding whether to make an exclusion for the purpose of enabling a person to meet legal expenses of his in respect of proceedings under this Part— a must have regard (in particular) to the desirability of the person being represented in any proceedings under this Part in which he is a participant, and b must, where the person is the respondent, disregard the possibility that legal representation of the person in any such proceedings might, were an exclusion not made, be made available under arrangements made for the purposes of Part 1 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 or funded by the Department of Justice . 5 If the excluded property is not specified in the order it must be described in the order in general terms. 6 The power to make exclusions must , subject to subsection (4A), be exercised with a view to ensuring, so far as practicable, that the satisfaction of any right of the enforcement authority to recover the property obtained through unlawful conduct is not unduly prejudiced. Restriction on proceedings and remedies 253 1 While an interim receiving order has effect— a the court may stay any action, execution or other legal process in respect of the property to which the order applies, b no distress may be levied , and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised, against the property to which the order applies except with the leave of the court and subject to any terms the court may impose. 2 If a court (whether the High Court or any other court) in which proceedings are pending in respect of any property is satisfied that an interim receiving order has been applied for or made in respect of the property, the court may either stay the proceedings or allow them to continue on any terms it thinks fit. 3 If the interim receiving order applies to a tenancy of any premises, no landlord or other person to whom rent is payable may exercise any right of forfeiture by peaceable re-entry in relation to the premises in respect of any failure by the tenant to comply with any term or condition of the tenancy, except with the leave of the court and subject to any terms the court may impose. 4 Before exercising any power conferred by this section, the court must (as well as giving the parties to any of the proceedings in question an opportunity to be heard) give such an opportunity to the interim receiver (if appointed) and any person who may be affected by the court’s decision. Exclusion of property which is not recoverable etc. 254 1 If the court decides that any property to which an interim receiving order applies is neither recoverable property nor associated property, it must vary the order so as to exclude it. 2 The court may vary an interim receiving order so as to exclude from the property to which the order applies any property which is alleged to be associated property if the court thinks that the satisfaction of any right of the enforcement authority to recover the property obtained through unlawful conduct will not be prejudiced. 3 The court may exclude any property within subsection (2) on any terms or conditions, applying while the interim receiving order has effect, which the court thinks necessary or expedient. Reporting 255 1 An interim receiving order must require the interim receiver to inform the enforcement authority and the court as soon as reasonably practicable if he thinks that— a any property to which the order applies by virtue of a claim that it is recoverable property is not recoverable property, b any property to which the order applies by virtue of a claim that it is associated property is not associated property, c any property to which the order does not apply is recoverable property (in relation to the same unlawful conduct) or associated property, or d any property to which the order applies is held by a person who is different from the person it is claimed holds it, or if he thinks that there has been any other material change of circumstances. 2 An interim receiving order must require the interim receiver— a to report his findings to the court, b to serve copies of his report on the enforcement authority and on any person who holds any property to which the order applies or who may otherwise be affected by the report. Prohibitory property orders (Scotland) Application for prohibitory property order 255A 1 Where the enforcement authority may take proceedings for a recovery order in the Court of Session, the authority may apply to the court for a prohibitory property order (whether before or after starting the proceedings). 2 A prohibitory property order is an order that— a specifies or describes the property to which it applies, and b subject to any exclusions (see section 255C(1)(b) and (2)), prohibits any person to whose property the order applies from in any way dealing with the property. 3 An application for a prohibitory property order may be made without notice if the circumstances are such that notice of the application would prejudice any right of the enforcement authority to obtain a recovery order in respect of any property. 4 The court may make a prohibitory property order on an application if it is satisfied that the condition in subsection (5) is met and, where applicable, that the condition in subsection (6) is met. 5 The first condition is that there is a good arguable case— a that the property to which the application for the order relates is or includes recoverable property, and b that, if any of it is not recoverable property, it is associated property. 6 The second condition is that, if— a the property to which the application for the order relates includes property alleged to be associated property, and b the enforcement authority has not established the identity of the person who holds it, the authority has taken all reasonable steps to do so. Variation and recall of prohibitory property order 255B 1 The court may at any time vary or recall a prohibitory property order. 2 If the court makes an interim administration order that applies to all of the property to which a prohibitory property order applies, it must recall the prohibitory property order. 3 If the court makes an interim administration order that applies to some but not all of the property to which a prohibitory property order applies, it must vary the prohibitory property order so as to exclude any property to which the interim administration order applies. 4 If the court decides that any property to which a prohibitory property order applies is neither recoverable property nor associated property, it must vary the order so as to exclude the property. 5 Before exercising power under this Chapter to vary or recall a prohibitory property order, the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to any person who may be affected by its decision. 6 Subsection (5) does not apply where the court is acting as required by subsection (2) or (3). Exclusions 255C 1 The power to vary a prohibitory property order includes (in particular) power to make exclusions as follows— a power to exclude property from the order, and b power, otherwise than by excluding property from the order, to make exclusions from the prohibition on dealing with the property to which the order applies. 2 Exclusions from the prohibition on dealing with the property to which the order applies (other than exclusions of property from the order) may also be made when the order is made. 3 An exclusion may, in particular, make provision for the purpose of enabling any person— a to meet his reasonable living expenses, or b to carry on any trade, business, profession or occupation. 4 An exclusion may be made subject to conditions. 5 An exclusion may not be made for the purpose of enabling any person to meet any legal expenses in respect of proceedings under this Part. 6 If excluded property is not specified in the order it must be described in the order in general terms. 7 The power to make exclusions must be exercised with a view to ensuring, so far as practicable, that the satisfaction of any right of the enforcement authority to recover the property obtained through unlawful conduct is not unduly prejudiced. 8 Subsection (7) does not apply where the court is acting as required by section 255B(3) or (4). Restriction on proceedings and remedies 255D 1 While a prohibitory property order has effect the court may sist any action, execution or other legal process in respect of the property to which the order applies. 2 If a court (whether the Court of Session or any other court) in which proceedings are pending in respect of any property is satisfied that a prohibitory property order has been applied for or made in respect of the property, it may either sist the proceedings or allow them to continue on any terms it thinks fit. 3 Before exercising any power conferred by this section, the court must (as well as giving the parties to any of the proceedings concerned an opportunity to be heard) give such an opportunity to any person who may be affected by the court's decision. Arrestment of property affected by prohibitory property order 255E 1 On the application of the enforcement authority the Court of Session may, in relation to moveable recoverable property to which a prohibitory property order applies (whether generally or to such of it as is specified in the application), grant warrant for arrestment. 2 An application under subsection (1) may be made at the same time as the application for the prohibitory property order or at any time thereafter. 3 Such a warrant for arrestment may be granted only if the property would be arrestable if the person entitled to it were a debtor. 4 A warrant under subsection (1) has effect as if granted on the dependence of an action for debt at the instance of the enforcement authority against the person and may be executed, recalled, loosed or restricted accordingly. 5 An arrestment executed under this section ceases to have effect when, or in so far as, the prohibitory property order ceases to apply in respect of the property in relation to which the warrant for arrestment was granted. 6 If an arrestment ceases to have effect to any extent by virtue of subsection (5) the enforcement authority must apply to the Court of Session for an order recalling or, as the case may be, restricting the arrestment. Inhibition of property affected by prohibitory property order 255F 1 On the application of the enforcement authority, the Court of Session may, in relation to the property mentioned in subsection (2), grant warrant for inhibition against any person specified in a prohibitory property order. 2 That property is heritable property situated in Scotland to which the prohibitory property order applies (whether generally or to such of it as is specified in the application). 3 The warrant for inhibition— a has effect as if granted on the dependence of an action for debt by the enforcement authority against the person and may be executed, recalled, loosed or restricted accordingly, and b has the effect of letters of inhibition and must forthwith be registered by the enforcement authority in the register of inhibitions and adjudications. 4 Section 155 of the Titles to Land Consolidation (Scotland) Act 1868 (c. 101) (effective date of inhibition) applies in relation to an inhibition for which warrant is granted under subsection (1) as it applies to an inhibition by separate letters or contained in a summons. 5 An inhibition executed under this section ceases to have effect when, or in so far as, the prohibitory property order ceases to apply in respect of the property in relation to which the warrant for inhibition was granted. 6 If an inhibition ceases to have effect to any extent by virtue of subsection (5) the enforcement authority must— a apply for the recall or, as the case may be, the restriction of the inhibition, and b ensure that the recall or restriction is reflected in the register of inhibitions and adjudications. Receivers in connection with prohibitory property orders 255G 1 Subsection (2) applies if— a the Court of Session makes a prohibitory property order on an application by an enforcement authority, and b the authority applies to the court to proceed under subsection (2) (whether as part of the application for the prohibitory property order or at any time afterwards). 2 The Court of Session may by order appoint a person (a “PPO receiver”) in respect of any property to which the prohibitory property order applies. 3 An application for an order under this section may be made without notice if the circumstances are such that notice of the application would prejudice any right of the enforcement authority to obtain a recovery order in respect of any property. 4 In its application for an order under this section, the enforcement authority must nominate a suitably qualified person for appointment as a PPO receiver. 5 Such a person may be a member of staff of the enforcement authority. 6 The enforcement authority may apply a sum received by it under section 280(2) in making payment of the remuneration and expenses of a PPO receiver appointed under this section. 7 Subsection (6) does not apply in relation to the remuneration of the PPO receiver if he is a member of the staff of the enforcement authority (but it does apply in relation to such remuneration if the PPO receiver is a person providing services under arrangements made by the enforcement authority). Powers of receivers appointed under section 255G 255H 1 If the Court of Session appoints a PPO receiver under section 255G on an application by an enforcement authority, the court may act under this section on the application of the authority. 2 The court may by order authorise or require the PPO receiver— a to exercise any of the powers mentioned in paragraph 5 of Schedule 6 (management powers) in relation to any property in respect of which the PPO receiver is appointed, b to take any other steps the court thinks appropriate in connection with the management of any such property (including securing the detention, custody or preservation of the property in order to manage it). 3 The court may by order require any person in respect of whose property the PPO receiver is appointed— a to bring the property to a place in Scotland specified by the PPO receiver or to place it in the custody of the PPO receiver (if, in either case, he is able to do so), b to do anything he is reasonably required to do by the PPO receiver for the preservation of the property. 4 The court may by order require any person in respect of whose property the PPO receiver is appointed to bring any documents relating to the property which are in his possession or control to a place in Scotland specified by the PPO receiver or to place them in the custody of the PPO receiver. 5 In subsection (4) “ document ” means anything in which information of any description is recorded. 6 Any prohibition on dealing with property imposed by a prohibitory property order does not prevent a person from complying with any requirements imposed by virtue of this section. 7 If— a the PPO receiver deals with any property which is not property in respect of which he is appointed under section 255G, and b at the time he deals with the property the PPO receiver believes on reasonable grounds that he is entitled to do so by virtue of his appointment, the PPO receiver is not liable to any person in respect of any loss or damage resulting from his dealing with the property except so far as the loss or damage is caused by his negligence. Supervision of PPO receiver and variations 255I 1 Any of the following persons may at any time apply to the Court of Session for directions as to the exercise of the functions of a PPO receiver— a the PPO receiver, b any party to the proceedings for the appointment of the PPO receiver or the prohibitory property order concerned, c any person affected by any action taken by the PPO receiver, d any person who may be affected by any action proposed to be taken by the PPO receiver. 2 Before giving any directions under subsection (1), the court must give an opportunity to be heard to— a the PPO receiver, b the parties to the proceedings for the appointment of the PPO receiver and for the prohibitory property order concerned, c any person who may be interested in the application under subsection (1). 3 The court may at any time vary or recall— a an order appointing a PPO receiver, b any order under section 255H, or c any directions under this section. 4 Before exercising any power under subsection (3), the court must give an opportunity to be heard to— a the PPO receiver, b the parties to the proceedings for— i the appointment of the PPO receiver, ii the order under section 255H, or iii (as the case may be) the directions under this section, c the parties to the proceedings for the prohibitory property order concerned, d any person who may be affected by the court's decision. Interim administration orders (Scotland) Application for interim administration order 256 1 Where the enforcement authority may take proceedings for a recovery order in the Court of Session, the authority may apply to the court for an interim administration order (whether before or after starting the proceedings). 2 An interim administration order is an order for— a the detention, custody or preservation of property, and b the appointment of an interim administrator. 3 An application for an interim administration order may be made without notice if the circumstances are such that notice of the application would prejudice any right of the enforcement authority to obtain a recovery order in respect of any property. 4 The court may make an interim administration order on the application if it is satisfied that the conditions in subsections (5) and, where applicable, (6) are met. 5 The first condition is that there is a probabilis causa litigandi— a that the property to which the application for the order relates is or includes recoverable property, and b that, if any of it is not recoverable property, it is associated property. 6 The second condition is that, if— a the property to which the application for the order relates includes property alleged to be associated property, and b the enforcement authority has not established the identity of the person who holds it, the authority has taken all reasonable steps to do so. 7 In its application for an interim administration order, the enforcement authority must nominate a suitably qualified person for appointment as interim administrator, but the nominee may not be a member of the staff of the Scottish Administration. 8 The extent of the power to make an interim administration order is not limited by sections 257 to 264. Functions of interim administrator 257 1 An interim administration order may authorise or require the interim administrator— a to exercise any of the powers mentioned in Schedule 6, b to take any other steps the court thinks appropriate, for the purpose of securing the detention, custody or preservation of the property to which the order applies or of taking any steps under subsection (2). 2 An interim administration order must require the interim administrator to take any steps which the court thinks necessary to establish— a whether or not the property to which the order applies is recoverable property or associated property, b whether or not any other property is recoverable property (in relation to the same unlawful conduct) and, if it is, who holds it. 3 If— a the interim administrator deals with any property which is not property to which the order applies, and b at the time he deals with the property he believes on reasonable grounds that he is entitled to do so in pursuance of the order, the interim administrator is not liable to any person in respect of any loss or damage resulting from his dealing with the property except so far as the loss or damage is caused by his negligence. Inhibition of property affected by order 258 1 On the application of the enforcement authority, the Court of Session may, in relation to the property mentioned in subsection (2), grant warrant for inhibition against any person specified in an interim administration order. 2 That property is heritable property situated in Scotland to which the interim administration order applies (whether generally or such of it as is specified in the application). 3 The warrant for inhibition— a has effect as if granted on the dependence of an action for debt by the enforcement authority against the person and may be executed, recalled, loosed or restricted accordingly, and b has the effect of letters of inhibition and must forthwith be registered by the enforcement authority in the register of inhibitions and adjudications. 4 Section 155 of the Titles to Land Consolidation (Scotland) Act 1868 (c. 101) (effective date of inhibition) applies in relation to an inhibition for which warrant is granted under subsection (1) as it applies to an inhibition by separate letters or contained in a summons. 5 The execution of an inhibition under this section in respect of property does not prejudice the exercise of an interim administrator’s powers under or for the purposes of this Part in respect of that property. 6 An inhibition executed under this section ceases to have effect when, or in so far as, the interim administration order ceases to apply in respect of the property in relation to which the warrant for inhibition was granted. 7 If an inhibition ceases to have effect to any extent by virtue of subsection (6) the enforcement authority must— a apply for the recall or, as the case may be, the restriction of the inhibition, and b ensure that the recall or restriction is reflected in the register of inhibitions and adjudications. Duties of respondent etc. 259 1 An interim administration order may require any person to whose property the order applies— a to bring the property to a place (in Scotland) specified by the interim administrator or place it in the custody of the interim administrator (if, in either case, he is able to do so), b to do anything he is reasonably required to do by the interim administrator for the preservation of the property. 2 An interim administration order may require any person to whose property the order applies to bring any documents relating to the property which are in his possession or control to a place (in Scotland) specified by the interim administrator or to place them in the custody of the interim administrator. “ Document ” means anything in which information of any description is recorded. Supervision of interim administrator and variation of order 260 1 The interim administrator, any party to the proceedings and any person affected by any action taken by the interim administrator, or who may be affected by any action proposed to be taken by him, may at any time apply to the court for directions as to the exercise of the interim administrator’s functions. 2 Before giving any directions under subsection (1), the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to the interim administrator and to any person who may be interested in the application. 3 The court may at any time vary or recall an interim administration order. 4 Before exercising any power under this Chapter to vary or set aside an interim administration order, the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to the interim administrator and to any person who may be affected by the court’s decision. Restrictions on dealing etc. with property 261 1 An interim administration order must, subject to any exclusions made in accordance with this section, prohibit any person to whose property the order applies from dealing with the property. 2 Exclusions may be made when the interim administration order is made or on an application to vary the order. 3 An exclusion may, in particular, make provision for the purpose of enabling any person— a to meet his reasonable living expenses, or b to carry on any trade, business, profession or occupation, and may be made subject to conditions. 4 But an exclusion may not be made for the purpose of enabling any person to meet any legal expenses in respect of proceedings under this Part. 5 If the excluded property is not specified in the order it must be described in the order in general terms. 6 The power to make exclusions must be exercised with a view to ensuring, so far as practicable, that the satisfaction of any right of the enforcement authority to recover the property obtained through unlawful conduct is not unduly prejudiced. Restriction on proceedings and remedies 262 1 While an interim administration order has effect, the court may sist any action, execution or other legal process in respect of the property to which the order applies. 2 If a court (whether the Court of Session or any other court) in which proceedings are pending in respect of any property is satisfied that an interim administration order has been applied for or made in respect of the property, the court may either sist the proceedings or allow them to continue on any terms it thinks fit. 3 Before exercising any power conferred by this section, the court must (as well as giving the parties to any of the proceedings in question an opportunity to be heard) give such an opportunity to the interim administrator (if appointed) and any person who may be affected by the court’s decision. Exclusion of property which is not recoverable etc. 263 1 If the court decides that any property to which an interim administration order applies is neither recoverable property nor associated property, it must vary the order so as to exclude it. 2 The court may vary an interim administration order so as to exclude from the property to which the order applies any property which is alleged to be associated property if the court thinks that the satisfaction of any right of the enforcement authority to recover the property obtained through unlawful conduct will not be prejudiced. 3 The court may exclude any property within subsection (2) on any terms or conditions, applying while the interim administration order has effect, which the court thinks necessary or expedient. Reporting 264 1 An interim administration order must require the interim administrator to inform the enforcement authority and the court as soon as reasonably practicable if he thinks that— a any property to which the order applies by virtue of a claim that it is recoverable property is not recoverable property, b any property to which the order applies by virtue of a claim that it is associated property is not associated property, c any property to which the order does not apply is recoverable property (in relation to the same unlawful conduct) or associated property, or d any property to which the order applies is held by a person who is different from the person it is claimed holds it, or if he thinks that there has been any other material change of circumstances. 2 An interim administration order must require the interim administrator— a to report his findings to the court, b to serve copies of his report on the enforcement authority and on any person who holds any property to which the order applies or who may otherwise be affected by the report. Arrestment of property affected by interim administration order 265 1 On the application of the enforcement authority or the interim administrator the Court of Session may, in relation to moveable recoverable property to which an interim administration order applies (whether generally or such of it as is specified in the application), grant warrant for arrestment. 2 An application by the enforcement authority under subsection (1) may be made at the same time as the application for the interim administration order or at any time thereafter. 3 Such a warrant for arrestment may be granted only if the property would be arrestable if the person entitled to it were a debtor. 4 A warrant under subsection (1) has effect as if granted on the dependence of an action for debt at the instance of the enforcement authority or, as the case may be, the interim administrator against the person and may be executed, recalled, loosed or restricted accordingly. 5 The execution of an arrestment under this section in respect of property does not prejudice the exercise of an interim administrator’s powers under or for the purposes of this Part in respect of that property. 6 An arrestment executed under this section ceases to have effect when, or in so far as, the interim administration order ceases to apply in respect of the property in relation to which the warrant for arrestment was granted. 7 If an arrestment ceases to have effect to any extent by virtue of subsection (6) the enforcement authority or, as the case may be, the interim administrator must apply to the Court of Session for an order recalling or, as the case may be, restricting the arrestment. Vesting and realisation of recoverable property Recovery orders 266 1 If in proceedings under this Chapter the court is satisfied that any property is recoverable, the court must make a recovery order. 2 The recovery order must vest the recoverable property in the trustee for civil recovery. 3 But the court may not make in a recovery order— a any provision in respect of any recoverable property if each of the conditions in subsection (4) or (as the case may be) (5) is met and it would not be just and equitable to do so, or b any provision which is incompatible with any of the Convention rights (within the meaning of the Human Rights Act 1998 (c. 42)). 4 In relation to a court in England and Wales or Northern Ireland, the conditions referred to in subsection (3)(a) are that— a the respondent obtained the recoverable property in good faith, b he took steps after obtaining the property which he would not have taken if he had not obtained it or he took steps before obtaining the property which he would not have taken if he had not believed he was going to obtain it, c when he took the steps, he had no notice that the property was recoverable, d if a recovery order were made in respect of the property, it would, by reason of the steps, be detrimental to him. 5 In relation to a court in Scotland, the conditions referred to in subsection (3)(a) are that— a the respondent obtained the recoverable property in good faith, b he took steps after obtaining the property which he would not have taken if he had not obtained it or he took steps before obtaining the property which he would not have taken if he had not believed he was going to obtain it, c when he took the steps, he had no reasonable grounds for believing that the property was recoverable, d if a recovery order were made in respect of the property, it would, by reason of the steps, be detrimental to him. 6 In deciding whether it would be just and equitable to make the provision in the recovery order where the conditions in subsection (4) or (as the case may be) (5) are met, the court must have regard to— a the degree of detriment that would be suffered by the respondent if the provision were made, b the enforcement authority’s interest in receiving the realised proceeds of the recoverable property. 7 A recovery order may sever any property. 8 A recovery order may impose conditions as to the manner in which the trustee for civil recovery may deal with any property vested by the order for the purpose of realising it. 8ZA If the recoverable property in respect of which the Court of Session makes a recovery order includes heritable property, the Court of Session must, on the application of the enforcement authority, also grant decree of removing and warrant for ejection, enforceable by the trustee for civil recovery, in relation to any persons occupying the heritable property. 8A A recovery order made by a court in England and Wales or Northern Ireland may provide for payment under section 280 of reasonable legal expenses that a person has reasonably incurred, or may reasonably incur, in respect of— a the proceedings under this Part in which the order is made, or b any related proceedings under this Part. 8B If regulations under section 286B apply to an item of expenditure, a sum in respect of the item is not payable under section 280 in pursuance of provision under subsection (8A) unless— a the enforcement authority agrees to its payment, or b the court has assessed the amount allowed by the regulations in respect of that item and the sum is paid in respect of the assessed amount. 9 This section is subject to sections 270 to 278. Functions of the trustee for civil recovery 267 1 The trustee for civil recovery is a person appointed by the court to give effect to a recovery order. 2 The enforcement authority must nominate a suitably qualified person for appointment as the trustee. 3 The functions of the trustee are— a to secure the detention, custody or preservation of any property vested in him by the recovery order, b in the case of property other than money, to realise the value of the property for the benefit of the enforcement authority, and ba if decree of removing and warrant for ejection is granted by the Court of Session under section 266(8ZA), to enforce the decree and warrant, c to perform any other functions conferred on him by virtue of this Chapter. 4 In performing his functions, the trustee acts on behalf of the enforcement authority and must comply with any directions given by the authority. 5 The trustee is to realise the value of property vested in him by the recovery order, so far as practicable, in the manner best calculated to maximise the amount payable to the enforcement authority. 6 The trustee has the powers mentioned in Schedule 7. 7 References in this section to a recovery order include an order under section 276 and references to property vested in the trustee by a recovery order include property vested in him in pursuance of an order under section 276. Recording of recovery order (Scotland) 268 1 The clerk of the court must immediately after the making of a recovery order which relates to heritable property situated in Scotland send a certified copy of it to the keeper of the register of inhibitions and adjudications for recording in that register. 2 Recording under subsection (1) is to have the effect, as from the date of the recovery order, of an inhibition at the instance of the trustee for civil recovery against the person in whom the heritable property was vest prior to that date. Rights of pre-emption, etc. 269 1 A recovery order is to have effect in relation to any property despite any provision (of whatever nature) which would otherwise prevent, penalise or restrict the vesting of the property. 2 A right of pre-emption, right of irritancy, right of return or other similar right does not operate or become exercisable as a result of the vesting of any property under a recovery order. A right of return means any right under a provision for the return or reversion of property in specified circumstances. 3 Where property is vested under a recovery order, any such right is to have effect as if the person in whom the property is vested were the same person in law as the person who held the property and as if no transfer of the property had taken place. 4 References to rights in subsections (2) and (3) do not include any rights in respect of which the recovery order was made. 5 This section applies in relation to the creation of interests, or the doing of anything else, by a recovery order as it applies in relation to the vesting of property. Leases and occupancy rights: Scotland 269A 1 This section applies where, in making a recovery order, the Court of Session also grants decree of removing and warrant for ejection under section 266(8ZA) in relation to any persons occupying the heritable property. 2 Any lease under which a person has the right to occupy the heritable property (or part of it) for residential or commercial purposes is terminated on the granting of decree of removing and warrant for ejection. 3 Any other right to occupy the heritable property (or part of it) which subsists immediately before the granting of decree of removing and warrant for ejection is extinguished on the granting of the decree and warrant. 4 Subsection (3) does not apply in relation to a right under a lease to occupy or use the property other than those mentioned in subsection (2). 5 Where the heritable property is vested in the trustee for civil recovery under the recovery order, the following enactments do not apply in relation to the heritable property— a sections 34 to 38A of the Sheriff Courts (Scotland) Act 1907 (removings, notice of termination of tenancy and notice of removal); b the Tenancy of Shops (Scotland) Act 1949; c the Matrimonial Homes (Family Protection) (Scotland) Act 1981; d Parts 2 and 3 of the Rent (Scotland) Act 1984 (security of tenure and protection against harassment and unlawful eviction); e sections 4 to 7 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 (termination of certain leases); f Part 2 of the Housing (Scotland) Act 1988 (rented accommodation: security of tenure etc. ); g Chapter 3 of Part 3 of the Civil Partnership Act 2004 (occupancy rights and tenancies); h Part 5 of the Private Housing (Tenancies) (Scotland) Act 2016 (security of tenure, termination of tenancy and eviction). Associated and joint property 270 1 Sections 271 and 272 apply if the court makes a recovery order in respect of any recoverable property in a case within subsection (2) or (3). 2 A case is within this subsection if— a the property to which the proceedings relate includes property which is associated with the recoverable property and is specified or described in the claim form or (in Scotland) application, and b if the associated property is not the respondent’s property, the claim form or application has been served on the person whose property it is or the court has dispensed with service. 3 A case is within this subsection if— a the recoverable property belongs to joint tenants, and b one of the tenants is an excepted joint owner. 4 An excepted joint owner is a person who obtained the property in circumstances in which it would not be recoverable as against him; and references to the excepted joint owner’s share of the recoverable property are to so much of the recoverable property as would have been his if the joint tenancy had been severed. 5 Subsections (3) and (4) do not extend to Scotland. Agreements about associated and joint property 271 1 Where— a this section applies, and b the enforcement authority (on the one hand) and the person who holds the associated property or who is the excepted joint owner (on the other) agree, the recovery order may, instead of vesting the recoverable property in the trustee for civil recovery, require the person who holds the associated property or who is the excepted joint owner to make a payment to the trustee. 2 A recovery order which makes any requirement under subsection (1) may, so far as required for giving effect to the agreement, include provision for vesting, creating or extinguishing any interest in property. 3 The amount of the payment is to be the amount which the enforcement authority and that person agree represents— a in a case within section 270(2), the value of the recoverable property, b in a case within section 270(3), the value of the recoverable property less the value of the excepted joint owner’s share. 4 But if— a a property freezing order, an interim receiving order, a prohibitory property order or an interim administration order applied at any time to the associated property or joint tenancy, and b the enforcement authority agrees that the person has suffered loss as a result of the order mentioned in paragraph (a) , the amount of the payment may be reduced by any amount the enforcement authority and that person agree is reasonable, having regard to that loss and to any other relevant circumstances. 5 If there is more than one such item of associated property or excepted joint owner, the total amount to be paid to the trustee, and the part of that amount which is to be provided by each person who holds any such associated property or who is an excepted joint owner, is to be agreed between both (or all) of them and the enforcement authority. 6 A recovery order which makes any requirement under subsection (1) must make provision for any recoverable property to cease to be recoverable. Associated and joint property: default of agreement 272 1 Where this section applies, the court may make the following provision if— a there is no agreement under section 271, and b the court thinks it just and equitable to do so. 2 The recovery order may provide— a for the associated property to vest in the trustee for civil recovery or (as the case may be) for the excepted joint owner’s interest to be extinguished, or b in the case of an excepted joint owner, for the severance of his interest. 3 A recovery order making any provision by virtue of subsection (2)(a) may provide— a for the trustee to pay an amount to the person who holds the associated property or who is an excepted joint owner, or b for the creation of interests in favour of that person, or the imposition of liabilities or conditions, in relation to the property vested in the trustee, or for both. 4 In making any provision in a recovery order by virtue of subsection (2) or (3), the court must have regard to— a the rights of any person who holds the associated property or who is an excepted joint owner and the value to him of that property or, as the case may be, of his share (including any value which cannot be assessed in terms of money), b the enforcement authority’s interest in receiving the realised proceeds of the recoverable property. 5 If— a a property freezing order, an interim receiving order, a prohibitory property order or an interim administration order applied at any time to the associated property or joint tenancy, and b the court is satisfied that the person who holds the associated property or who is an excepted joint owner has suffered loss as a result of the order mentioned in paragraph (a) , a recovery order making any provision by virtue of subsection (2) or (3) may require the enforcement authority to pay compensation to that person. 6 The amount of compensation to be paid under subsection (5) is the amount the court thinks reasonable, having regard to the person’s loss and to any other relevant circumstances. 7 In subsection (5) the reference to the enforcement authority is, in the case of an enforcement authority in relation to England and Wales or Northern Ireland, a reference to the enforcement authority which obtained the property freezing order or interim receiving order concerned. Payments in respect of rights under pension schemes 273 1 This section applies to recoverable property consisting of rights under a pension scheme. 2 A recovery order in respect of the property must, instead of vesting the property in the trustee for civil recovery, require the trustees or managers of the pension scheme— a to pay to the trustee for civil recovery within a prescribed period the amount determined by the trustees or managers to be equal to the value of the rights, and b to give effect to any other provision made by virtue of this section and the two following sections in respect of the scheme. This subsection is subject to sections 276 to 278. 3 A recovery order made by virtue of subsection (2) overrides the provisions of the pension scheme to the extent that they conflict with the provisions of the order. 4 A recovery order made by virtue of subsection (2) may provide for the recovery by the trustees or managers of the scheme (whether by deduction from any amount which they are required to pay to the trustee for civil recovery or otherwise) of costs incurred by them in— a complying with the recovery order, or b providing information, before the order was made, to the enforcement authority, receiver appointed under section 245E, PPO receiver, interim receiver or interim administrator. 5 None of the following provisions applies to a court making a recovery order by virtue of subsection (2)— a any provision of section 159 of the Pension Schemes Act 1993 (c. 48), section 155 of the Pension Schemes (Northern Ireland) Act 1993 (c. 49), section 91 of the Pensions Act 1995 (c. 26) or Article 89 of the Pensions (Northern Ireland) Order 1995 (S.I. 1995/3213 (N.I. 22)) (which prevent assignment and the making of orders that restrain a person from receiving anything which he is prevented from assigning), b any provision of any enactment (whenever passed or made) corresponding to any of the provisions mentioned in paragraph (a), c any provision of the pension scheme in question corresponding to any of those provisions. Consequential adjustment of liabilities under pension schemes 274 1 A recovery order made by virtue of section 273(2) must require the trustees or managers of the pension scheme to make such reduction in the liabilities of the scheme as they think necessary in consequence of the payment made in pursuance of that subsection. 2 Accordingly, the order must require the trustees or managers to provide for the liabilities of the pension scheme in respect of the respondent’s recoverable property to which section 273 applies to cease. 3 So far as the trustees or managers are required by the recovery order to provide for the liabilities of the pension scheme in respect of the respondent’s recoverable property to which section 273 applies to cease, their powers include (in particular) power to reduce the amount of— a any benefit or future benefit to which the respondent is or may be entitled under the scheme, b any future benefit to which any other person may be entitled under the scheme in respect of that property. Pension schemes: supplementary 275 1 Regulations may make provision as to the exercise by trustees or managers of their powers under sections 273 and 274, including provision about the calculation and verification of the value at any time of rights or liabilities. 2 The power conferred by subsection (1) includes power to provide for any values to be calculated or verified— a in a manner which, in the particular case, is approved by a prescribed person, or b in accordance with guidance from time to time prepared by a prescribed person. 3 Regulations means regulations made by the Secretary of State after consultation with the Scottish Ministers or, in relation to Northern Ireland, regulations made by the Department of Justice ; and prescribed means prescribed by regulations. 4 A pension scheme means an occupational pension scheme or a personal pension scheme; and those expressions have the same meaning as in the Pension Schemes Act 1993 (c. 48) or, in relation to Northern Ireland, the Pension Schemes (Northern Ireland) Act 1993 (c. 49). 5 In relation to an occupational pension scheme or a personal pension scheme, the trustees or managers means— a in the case of a scheme established under a trust, the trustees, b in any other case, the managers. 6 References to a pension scheme include— a a retirement annuity contract (within the meaning of Part 3 of the Welfare Reform and Pensions Act 1999 (c. 30) or, in relation to Northern Ireland, Part 4 of the Welfare Reform and Pensions (Northern Ireland) Order 1999), b an annuity or insurance policy purchased, or transferred, for the purpose of giving effect to rights under an occupational pension scheme or a personal pension scheme, c an annuity purchased, or entered into, for the purpose of discharging any liability in respect of a pension credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 (c. 30) or, in relation to Northern Ireland, Article 26(1)(b) of the Welfare Reform and Pensions (Northern Ireland) Order 1999. 7 References to the trustees or managers— a in relation to a retirement annuity contract or other annuity, are to the provider of the annuity, b in relation to an insurance policy, are to the insurer. 8 Subsections (3) to (7) have effect for the purposes of this group of sections (that is, sections 273 and 274 and this section). Consent orders 276 1 The court may make an order staying (in Scotland, sisting) any proceedings for a recovery order on terms agreed by the parties for the disposal of the proceedings if each person to whose property the proceedings, or the agreement, relates is a party both to the proceedings and the agreement. 2 An order under subsection (1) may, as well as staying (or sisting) the proceedings on terms— a make provision for any property which may be recoverable property to cease to be recoverable, b make any further provision which the court thinks appropriate. 3 Section 280 applies to property vested in the trustee for civil recovery, or money paid to him, in pursuance of the agreement as it applies to property vested in him by a recovery order or money paid under section 271. Consent orders: pensions 277 1 This section applies where recoverable property to which proceedings under this Chapter relate includes rights under a pension scheme. 2 An order made under section 276— a may not stay (in Scotland, sist) the proceedings on terms that the rights are vested in any other person, but b may include provision imposing the following requirement, if the trustees or managers of the scheme are parties to the agreement by virtue of which the order is made. 3 The requirement is that the trustees or managers of the pension scheme— a make a payment in accordance with the agreement, and b give effect to any other provision made by virtue of this section in respect of the scheme. 4 The trustees or managers of the pension scheme have power to enter into an agreement in respect of the proceedings on any terms on which an order made under section 276 may stay (in Scotland, sist) the proceedings. 5 The following provisions apply in respect of an order under section 276, so far as it includes the requirement mentioned in subsection (3). 6 The order overrides the provisions of the pension scheme to the extent that they conflict with the requirement. 7 The order may provide for the recovery by the trustees or managers of the scheme (whether by deduction from any amount which they are required to pay in pursuance of the agreement or otherwise) of costs incurred by them in— a complying with the order, or b providing information, before the order was made, to the enforcement authority, receiver appointed under section 245E, PPO receiver, interim receiver or interim administrator. 8 Sections 273(5) and 274 (read with section 275) apply as if the requirement were included in an order made by virtue of section 273(2). 9 Section 275(4) to (7) has effect for the purposes of this section. Limit on recovery 278 1 This section applies if the enforcement authority seeks a recovery order— a in respect of both property which is or represents property obtained through unlawful conduct and related property, or b in respect of property which is or represents property obtained through unlawful conduct where such an order, or an order under section 276, has previously been made in respect of related property. 2 For the purposes of this section— a the original property means the property obtained through unlawful conduct, b the original property, and any items of property which represent the original property, are to be treated as related to each other. 3 The court is not to make a recovery order if it thinks that the enforcement authority’s right to recover the original property has been satisfied by a previous recovery order or order under section 276. 4 Subject to subsection (3), the court may act under subsection (5) if it thinks that— a a recovery order may be made in respect of two or more related items of recoverable property, but b the making of a recovery order in respect of both or all of them is not required in order to satisfy the enforcement authority’s right to recover the original property. 5 The court may in order to satisfy that right to the extent required make a recovery order in respect of— a only some of the related items of property, or b only a part of any of the related items of property, or both. 6 Where the court may make a recovery order in respect of any property, this section does not prevent the recovery of any profits which have accrued in respect of the property. 6A If— a recoverable property is forfeited in pursuance of a forfeiture notice under section 297A or an account forfeiture notice under section 303Z9 , and b the enforcement authority subsequently seeks a recovery order in respect of related property, the notice is to be treated for the purposes of this section as if it were a recovery order obtained by the enforcement authority in respect of the forfeited property. 7 If— a an order is made under section 298 , 303O , 303R , 303Z14, 303Z41, 303Z45 or 303Z60 for the forfeiture of recoverable property, and b the enforcement authority subsequently seeks a recovery order in respect of related property, the order under that section is to be treated for the purposes of this section as if it were a recovery order obtained by the enforcement authority in respect of the forfeited property. 7A If— a an order is made under section 303Q instead of an order being made under section 303O for the forfeiture of recoverable property, and b the enforcement authority subsequently seeks a recovery order in respect of related property, the order under section 303Q is to be treated for the purposes of this section as if it were a recovery order obtained by the enforcement authority in respect of the property that was the forfeitable property in relation to the order under section 303Q. 7B If— a an order is made under section 303Z44 instead of an order being made under section 303Z41 for the forfeiture of recoverable property, and b the enforcement authority subsequently seeks a recovery order in respect of related property, the order under section 303Z44 is to be treated for the purposes of this section as if it were a recovery order obtained by the enforcement authority in respect of the property that was the forfeitable property in relation to the order under section 303Z44. 8 If— a in pursuance of a judgment in civil proceedings (whether in the United Kingdom or elsewhere), the claimant has obtained property from the defendant (“ the judgment property ”), b the claim was based on the defendant’s having obtained the judgment property or related property through unlawful conduct, and c the enforcement authority subsequently seeks a recovery order in respect of property which is related to the judgment property, the judgment is to be treated for the purposes of this section as if it were a recovery order obtained by the enforcement authority in respect of the judgment property. In relation to Scotland, “ claimant ” and “ defendant ” are to be read as “ pursuer ” and “ defender ”. 9 If— a property has been taken into account in deciding the amount of a person’s benefit from criminal conduct for the purpose of making a confiscation order, and b the enforcement authority subsequently seeks a recovery order in respect of related property, the confiscation order is to be treated for the purposes of this section as if it were a recovery order obtained by the enforcement authority in respect of the property referred to in paragraph (a). 10 In subsection (9), a confiscation order means— a an order under section 6, 92 or 156, or b an order under a corresponding provision of an enactment mentioned in section 8(7)(a) to (g), and, in relation to an order mentioned in paragraph (b), the reference to the amount of a person’s benefit from criminal conduct is to be read as a reference to the corresponding amount under the enactment in question. Section 278: supplementary 279 1 Subsections (2) and (3) give examples of the satisfaction of the enforcement authority’s right to recover the original property. 2 If— a there is a disposal, other than a part disposal, of the original property, and b other property (the representative property) is obtained in its place, the enforcement authority’s right to recover the original property is satisfied by the making of a recovery order in respect of either the original property or the representative property. 3 If— a there is a part disposal of the original property, and b other property (the representative property) is obtained in place of the property disposed of, the enforcement authority’s right to recover the original property is satisfied by the making of a recovery order in respect of the remainder of the original property together with either the representative property or the property disposed of. 4 In this section— a a part disposal means a disposal to which section 314(1) applies, b the original property has the same meaning as in section 278. Applying realised proceeds 280 1 Subsection (2) applies to sums which are in the hands of the trustee for civil recovery if they are — a sums which represent the realised proceeds of property which was vested in the trustee for civil recovery by a recovery order or which he obtained in pursuance of a recovery order, b sums vested in the trustee by a recovery order or obtained by him in pursuance of a recovery order. 2 The trustee is to make out of the sums— a first, any payment required to be made by him by virtue of section 272, aa next, any payment of legal expenses which, after giving effect to section 266(8B), are payable under this subsection in pursuance of provision under section 266(8A) contained in the recovery order, b then , any payment of expenses incurred by a person acting as an insolvency practitioner which are payable under this subsection by virtue of section 432(10), and any sum which remains is to be paid to the enforcement authority. 3 The enforcement authority (unless it is the Scottish Ministers) may apply a sum received by it under subsection (2) in making payment of the remuneration and expenses of— a the trustee, or b any interim receiver appointed in, or in anticipation of, the proceedings for the recovery order. 4 Subsection (3)(a) does not apply in relation to the remuneration of the trustee if the trustee is a member of the staff of the enforcement authority concerned (but it does apply in relation to such remuneration if the trustee is a person providing services under arrangements made by that enforcement authority) . Exemptions etc. Victims of theft, etc. 281 1 In proceedings for a recovery order, a person who claims that any property alleged to be recoverable property, or any part of the property, belongs to him may apply for a declaration under this section. 2 If the applicant appears to the court to meet the following condition, the court may make a declaration to that effect. 3 The condition is that— a the person was deprived of the property he claims, or of property which it represents, by unlawful conduct, b the property he was deprived of was not recoverable property immediately before he was deprived of it, and c the property he claims belongs to him. 4 Property to which a declaration under this section applies is not recoverable property. Other exemptions 282 1 Proceedings for a recovery order may not be taken against any person in circumstances of a prescribed description; and the circumstances may relate to the person himself or to the property or to any other matter. In this subsection, prescribed means prescribed by an order made by the Secretary of State after consultation with the Scottish Ministers or, in relation to Northern Ireland, prescribed by an order made by the Department of Justice . 2 Proceedings for a recovery order may not be taken in respect of cash found at any place in the United Kingdom unless the proceedings are also taken in respect of property other than cash which is property of the same person. 3 Proceedings for a recovery order may not be taken against the Financial Conduct Authority or the Prudential Regulation Authority in respect of any recoverable property held by it . 4 Proceedings for a recovery order may not be taken in respect of any property which is subject to any of the following charges— a a collateral security charge, within the meaning of the Financial Markets and Insolvency (Settlement Finality) Regulations 1999 (S.I. 1999/2979), b a market charge, within the meaning of Part 7 of the Companies Act 1989 (c. 40), c a money market charge, within the meaning of the Financial Markets and Insolvency (Money Market) Regulations 1995 (S.I. 1995/2049), d a system charge, within the meaning of the Financial Markets and Insolvency Regulations 1996 (S.I. 1996/1469) or the Financial Markets and Insolvency Regulations (Northern Ireland) 1996 (S.R. 1996/252). 5 Proceedings for a recovery order may not be taken against any person in respect of any recoverable property which he holds by reason of his acting, or having acted, as an insolvency practitioner. Acting as an insolvency practitioner has the same meaning as in section 433. Scope of powers Scope of powers 282A 1 An order under this Chapter may be made by the High Court ... or the Court of Session— a in respect of property wherever situated, and b in respect of a person wherever domiciled, resident or present, subject to subsection (2). 2 Such an order may not be made by the High Court ... or the Court of Session in respect of— a property that is outside the United Kingdom, or b property that is in the United Kingdom but outside the relevant part of the United Kingdom, unless there is or has been a connection between the case and the relevant part of the United Kingdom. 3 The circumstances in which there is or has been such a connection include those described in Schedule 7A. 4 “ The relevant part of the United Kingdom ” means— a in relation to an order made by the High Court in England and Wales, England and Wales, ... b in relation to an order made by the Court of Session, Scotland. , and c in relation to an order made by the High Court in Northern Ireland, Northern Ireland. Enforcement outside the United Kingdom Enforcement abroad before recovery order: enforcement authority 282B 1 This section applies if— a the property freezing conditions are met in relation to property, b the property is not property to which a recovery order applies, and c an enforcement authority ... believes that the property is in a country outside the United Kingdom (the receiving country). 2 The property freezing conditions are— a in England and Wales and Northern Ireland , the conditions in section 245A(5) and (6), and b in Scotland, the conditions in section 255A(5) and (6), and, for the purposes of this subsection, the references in those provisions to property to which the application for the order relates are to be read as references to the property mentioned in subsection (1)(a). 3 The enforcement authority may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section. 4 The Secretary of State may forward the request for assistance to the government of the receiving country. 5 A request for assistance under this section is a request to the government of the receiving country— a to secure that any person is prohibited from dealing with the property; b for assistance in connection with the management of the property, including with securing its detention, custody or preservation. Enforcement abroad before recovery order: receiver or administrator 282C 1 This section applies if— a a property freezing order ... has effect in relation to property, and b the receiver appointed under section 245E in respect of the property believes that it is in a country outside the United Kingdom (the receiving country). 2 This section also applies if— a an interim receiving order ... or an interim administration order has effect in relation to property, and b the interim receiver or interim administrator believes that the property is in a country outside the United Kingdom (the receiving country). 3 The receiver or administrator may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section. 4 The Secretary of State must forward the request for assistance to the government of the receiving country. 5 A request for assistance under this section is a request to the government of the receiving country— a to secure that any person is prohibited from dealing with the property; b for assistance in connection with the management of the property, including with securing its detention, custody or preservation. Enforcement abroad before recovery order: PPO receiver 282CA 1 This section applies if— a a prohibitory property order made by the Court of Session has effect in relation to property, and b the PPO receiver appointed under section 255G in respect of the property believes that it is in a country outside the United Kingdom (the “receiving country”). 2 The PPO receiver may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section. 3 The Secretary of State must forward the request for assistance to the government of the receiving country. 4 A request for assistance under this section is a request to the government of the receiving country— a to secure that any person is prohibited from dealing with the property, b for assistance in connection with the management of the property, including with securing its detention, custody or preservation. Evidence overseas: interim receiver or interim administrator 282D 1 This section applies if— a an interim receiving order ... or an interim administration order has effect in relation to property, and b the order requires the interim receiver or interim administrator to take steps to establish a matter described in section 247(2)(a) or (b) or 257(2)(a) or (b). 2 The interim receiver or interim administrator may request assistance under this section if the interim receiver or interim administrator thinks that there is relevant evidence in a country outside the United Kingdom. 3 A judge of the High Court ... may request assistance under this section if— a an application is made by the interim receiver or by a person subject to investigation by the interim receiver, and b the judge thinks that there is relevant evidence in a country outside the United Kingdom. 4 A judge of the Court of Session may request assistance under this section if— a an application is made by the interim administrator or by a person subject to investigation by the interim administrator, and b the judge thinks that there is relevant evidence in a country outside the United Kingdom. 5 The assistance that may be requested under this section is assistance in obtaining outside the United Kingdom relevant evidence specified in the request. 6 Relevant evidence is— a in relation to an application or request made for the purposes of an investigation by an interim receiver, evidence as to a matter described in section 247(2)(a) or (b); b in relation to an application or request made for the purposes of an investigation by an interim administrator, evidence as to a matter described in section 257(2)(a) or (b). 7 A request for assistance under this section may be sent— a to a court or tribunal which is specified in the request and which exercises jurisdiction in the place where the evidence is to be obtained, b to the government of the country concerned, or c to an authority recognised by the government of the country concerned as the appropriate authority for receiving requests for assistance of that kind. 8 Alternatively, a request for assistance under this section may be sent to the Secretary of State with a view to it being forwarded to a court, tribunal, government or authority mentioned in subsection (7). 9 The Secretary of State must forward the request for assistance to the court, tribunal, government or authority. 10 In a case of urgency, a request for assistance under this section may be sent to— a the International Criminal Police Organisation, ... b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . for forwarding to the court, tribunal, government or authority mentioned in subsection (7). 11 Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to requests for assistance made by a judge under this section. 12 “ Evidence ” includes documents, information in any other form and material. Evidence overseas: restrictions on use 282E 1 This section applies to evidence obtained by means of a request for assistance under section 282D. 2 The evidence must not be used for any purpose other than— a for the purposes of carrying out the functions of the interim receiver or interim administrator, or b for the purposes of proceedings under this Chapter of this Part in respect of property described in subsection (3) or any proceedings arising out of such proceedings. 3 That property is— a the property that is the subject of the interim receiving order or interim administration order, or b other property that is recoverable property in respect of the same unlawful conduct. 4 Subsection (2) does not apply if the court, tribunal, government or authority to whom the request for assistance was sent consents to the use. 5 In Scotland, the evidence may be received in evidence without being sworn to by anyone, so far as that may be done without unfairness to any party. Enforcement abroad: after recovery order 282F 1 This section applies if— a a recovery order ... has effect in relation to property, and b the enforcement authority or the trustee for civil recovery believes that the property is in a country outside the United Kingdom (the receiving country). 2 The enforcement authority or trustee for civil recovery may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section. 3 The Secretary of State may forward a request for assistance from the enforcement authority to the government of the receiving country. 4 The Secretary of State must forward a request for assistance from the trustee for civil recovery to the government of the receiving country. 5 A request for assistance is a request to the government of the receiving country for assistance in connection with the management and disposal of the property and includes a request— a to secure the detention, custody or preservation of the property; b in the case of money, to secure that it is applied in accordance with the law of the receiving country; c in the case of property other than money, to secure that the property is realised and the proceeds are applied in accordance with the law of the receiving country. 6 A certificate purporting to be issued by or on behalf of the government of the receiving country is admissible as evidence of the facts it states if it states— a that property has been realised in pursuance of a request under this section, b the date of realisation, and c the proceeds of realisation. Miscellaneous Compensation 283 1 If, in the case of any property to which a property freezing order, an interim receiving order, a prohibitory property order or an interim administration order has at any time applied, the court does not in the course of the proceedings decide that the property is recoverable property or associated property, the person whose property it is may make an application to the court for compensation. 2 Subsection (1) does not apply if the court— a has made a declaration in respect of the property by virtue of section 281, or b makes an order under section 276. 3 If the court has made a decision by reason of which no recovery order could be made in respect of the property, the application for compensation must be made within the period of three months beginning— a in relation to a decision of the High Court in England and Wales, with the date of the decision or, if any application is made for leave to appeal, with the date on which the application is withdrawn or refused or (if the application is granted) on which any proceedings on appeal are finally concluded, b in relation to a decision of the Court of Session or of the High Court in Northern Ireland, with the date of the decision or, if there is an appeal against the decision, with the date on which any proceedings on appeal are finally concluded. 4 If, in England and Wales or Northern Ireland, the proceedings in respect of the property have been discontinued, the application for compensation must be made within the period of three months beginning with the discontinuance. 5 If the court is satisfied that the applicant has suffered loss as a result of the order mentioned in subsection (1) , it may require the enforcement authority to pay compensation to him. 6 If, but for section 269(2), any right mentioned there would have operated in favour of, or become exercisable by, any person, he may make an application to the court for compensation. 7 The application for compensation under subsection (6) must be made within the period of three months beginning with the vesting referred to in section 269(2). 8 If the court is satisfied that, in consequence of the operation of section 269, the right in question cannot subsequently operate in favour of the applicant or (as the case may be) become exercisable by him, it may require the enforcement authority to pay compensation to him. 9 The amount of compensation to be paid under this section is the amount the court thinks reasonable, having regard to the loss suffered and any other relevant circumstances. 10 In the case of an enforcement authority in relation to England and Wales or Northern Ireland— a the reference in subsection (5) to the enforcement authority is a reference to the enforcement authority which obtained the property freezing order or interim receiving order concerned, and b the reference in subsection (8) to the enforcement authority is a reference to the enforcement authority which obtained the recovery order concerned. Payment of interim administrator or trustee (Scotland) 284 1 Any fees or expenses incurred by an interim administrator, or a trustee for civil recovery appointed by the Court of Session, in the exercise of his functions are to be reimbursed by the Scottish Ministers as soon as is practicable after they have been incurred. 2 The Scottish Ministers may apply a sum received by them under section 280(2) in making payment of such fees or expenses. 3 Subsection (2) does not apply in relation to the fees of a trustee for civil recovery if the trustee is a member of their staff. Effect on diligence of recovery order (Scotland) 285 1 An arrestment or attachment of any recoverable property executed on or after the appointment of the trustee for civil recovery is ineffectual in a question with the trustee. 2 Any recoverable property so arrested or attached. , or (if the property has been sold) the proceeds of sale, must be handed over to the trustee for civil recovery. 3 A poinding of the ground in respect of recoverable property on or after such an appointment is ineffectual in a question with the trustee for civil recovery except for the interest mentioned in subsection (4). 4 That interest is— a interest on the debt of a secured creditor for the current half yearly term, and b arrears of interest on that debt for one year immediately before the commencement of that term. 5 On and after such appointment no other person may raise or insist in an adjudication against recoverable property or be confirmed as an executor-creditor on that property. 6 An inhibition on recoverable property shall cease to have effect in relation to any heritable property comprised in the recoverable property on such appointment. 7 The provisions of this section apply in relation to— a an action of maills and duties, and b an action for sequestration of rent, as they apply in relation to an arrestment or attachment . Scope of powers (Scotland) 286 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Legal expenses excluded from freezing: required conditions 286A 1 The Lord Chancellor may by regulations specify the required conditions for the purposes of section 245C(5) or 252(4). 2 A required condition may (in particular)— a restrict who may receive sums released in pursuance of the exclusion (by, for example, requiring released sums to be paid to professional legal advisers), or b be made for the purpose of controlling the amount of any sum released in pursuance of the exclusion in respect of an item of expenditure. 3 A required condition made for the purpose mentioned in subsection (2)(b) may (for example)— a provide for sums to be released only with the agreement of the enforcement authority; b provide for a sum to be released in respect of an item of expenditure only if the court has assessed the amount allowed by regulations under section 286B in respect of that item and the sum is released for payment of the assessed amount; c provide for a sum to be released in respect of an item of expenditure only if— i the enforcement authority agrees to its release, or ii the court has assessed the amount allowed by regulations under section 286B in respect of that item and the sum is released for payment of the assessed amount. 4 Before making regulations under this section, the Lord Chancellor must consult such persons as he considers appropriate. Legal expenses: regulations for purposes of section 266(8B) or 286A(3) 286B 1 The Lord Chancellor may by regulations— a make provision for the purposes of section 266(8B); b make provision for the purposes of required conditions that make provision of the kind mentioned in section 286A(3)(b) or (c). 2 Regulations under this section may (in particular)— a limit the amount of remuneration allowable to representatives for a unit of time worked; b limit the total amount of remuneration allowable to representatives for work done in connection with proceedings or a step in proceedings; c limit the amount allowable in respect of an item of expense incurred by a representative or incurred, otherwise than in respect of the remuneration of a representative, by a party to proceedings. 3 Before making regulations under this section, the Lord Chancellor must consult such persons as he considers appropriate. Financial threshold 287 1 At any time when an order specifying an amount for the purposes of this section has effect, the enforcement authority may not start proceedings for a recovery order unless the authority reasonably believes that the aggregate value of the recoverable property which the authority wishes to be subject to a recovery order is not less than the specified amount. 2 The power to make an order under subsection (1) is exercisable by the Secretary of State after consultation with the Scottish Ministers or, in relation to Northern Ireland, exercisable by the Department of Justice . 3 If the authority applies for a property freezing order, an interim receiving order, a prohibitory property order or an interim administration order before starting the proceedings, subsection (1) applies to the application instead of to the start of the proceedings. 4 This section does not affect the continuation of proceedings for a recovery order which have been properly started or the making or continuing effect of a property freezing order, an interim receiving order, a prohibitory property order or an interim administration order which has been properly applied for. Limitation 288 1 After section 27 of the Limitation Act 1980 (c. 58) there is inserted— Actions for recovery of property obtained through unlawful conduct etc. 27A 1 None of the time limits given in the preceding provisions of this Act applies to any proceedings under Chapter 2 of Part 5 of the Proceeds of Crime Act 2002 (civil recovery of proceeds of unlawful conduct). 2 Proceedings under that Chapter for a recovery order in respect of any recoverable property shall not be brought after the expiration of the period of twelve years from the date on which the Director’s cause of action accrued. 3 Proceedings under that Chapter are brought when— a a claim form is issued, or b an application is made for an interim receiving order, whichever is the earlier. 4 The Director’s cause of action accrues in respect of any recoverable property— a in the case of proceedings for a recovery order in respect of property obtained through unlawful conduct, when the property is so obtained, b in the case of proceedings for a recovery order in respect of any other recoverable property, when the property obtained through unlawful conduct which it represents is so obtained. 5 If— a a person would (but for the preceding provisions of this Act) have a cause of action in respect of the conversion of a chattel, and b proceedings are started under that Chapter for a recovery order in respect of the chattel, section 3(2) of this Act does not prevent his asserting on an application under section 281 of that Act that the property belongs to him, or the court making a declaration in his favour under that section. 6 If the court makes such a declaration, his title to the chattel is to be treated as not having been extinguished by section 3(2) of this Act. 7 Expressions used in this section and Part 5 of that Act have the same meaning in this section as in that Part. 2 After section 19A of the Prescription and Limitation (Scotland) Act 1973 (c. 52) there is inserted— Actions for recovery of property obtained through unlawful conduct etc. 19B 1 None of the time limits given in the preceding provisions of this Act applies to any proceedings under Chapter 2 of Part 5 of the Proceeds of Crime Act 2002 (civil recovery of proceeds of unlawful conduct). 2 Proceedings under that Chapter for a recovery order in respect of any recoverable property shall not be commenced after the expiration of the period of twelve years from the date on which the Scottish Ministers’ right of action accrued. 3 Proceedings under that Chapter are commenced when— a the proceedings are served, or b an application is made for an interim administration order, whichever is the earlier. 4 The Scottish Ministers’ right of action accrues in respect of any recoverable property— a in the case of proceedings for a recovery order in respect of property obtained through unlawful conduct, when the property is so obtained, b in the case of proceedings for a recovery order in respect of any other recoverable property, when the property obtained through unlawful conduct which it represents is so obtained. 5 Expressions used in this section and Part 5 of that Act have the same meaning in this section as in that Part. 3 After Article 72 of the Limitation (Northern Ireland) Order 1989 ( SI 1989/1339 (N.I. 11)) there is inserted— Actions for recovery of property obtained through unlawful conduct etc. 72A 1 None of the time limits fixed by Parts II and III applies to any proceedings under Chapter 2 of Part 5 of the Proceeds of Crime Act 2002 (civil recovery of proceeds of unlawful conduct). 2 Proceedings under that Chapter for a recovery order in respect of any recoverable property shall not be brought after the expiration of the period of twelve years from the date on which the Director’s cause of action accrued. 3 Proceedings under that Chapter are brought when— a a claim form is issued, or b an application is made for an interim receiving order, whichever is the earlier. 4 The Director’s cause of action accrues in respect of any recoverable property— a in the case of proceedings for a recovery order in respect of property obtained through unlawful conduct, when the property is so obtained, b in the case of proceedings for a recovery order in respect of any other recoverable property, when the property obtained through unlawful conduct which it represents is so obtained. 5 If— a a person would (but for a time limit fixed by this Order) have a cause of action in respect of the conversion of a chattel, and b proceedings are started under that Chapter for a recovery order in respect of the chattel, Article 17(2) does not prevent his asserting on an application under section 281 of that Act that the property belongs to him, or the court making a declaration in his favour under that section. 6 If the court makes such a declaration, his title to the chattel is to be treated as not having been extinguished by Article 17(2). 7 Expressions used in this Article and Part 5 of that Act have the same meaning in this Article as in that Part. Chapter 3 Recovery of cash in summary proceedings Searches Searches 289 1 If an officer of Revenue and Customs or constable , an SFO officer who , a constable or an accredited financial investigator is lawfully on any premises and has reasonable grounds for suspecting that there is on the premises cash— a which is recoverable property or is intended by any person for use in unlawful conduct, and b the amount of which is not less than the minimum amount, he may search for the cash there. 1A The powers specified in subsection (1D) are exercisable if— a an officer of Revenue and Customs , a constable , an SFO officer or an accredited financial investigator has reasonable grounds for suspecting that there is cash falling within subsection (1E) in a vehicle, and b it appears to the officer of Revenue and Customs , constable , SFO officer or investigator that the vehicle is under the control of a person (the suspect) who is in or in the vicinity of the vehicle. 1B The powers are exercisable only if the vehicle is— a in any place to which, at the time of the proposed exercise of the powers, the public or any section of the public has access, on payment or otherwise, as of right or by virtue of express or implied permission, or b in any other place to which at that time people have ready access but which is not a dwelling. 1C But if the vehicle is in a garden or yard or other land occupied with and used for the purposes of a dwelling, the officer of Revenue and Customs , constable , SFO officer of Revenue and Customs or accredited financial investigator may exercise the powers under subsection (1D) only if the officer, constable , SFO officer or investigator has reasonable grounds for believing— a that the suspect does not reside in the dwelling, and b that the vehicle is not in the place in question with the express or implied permission of a person who resides in the dwelling. 1D The officer of Revenue and Customs , constable , SFO officer of Revenue and Customs or accredited financial investigator may, so far as the officer, constable , SFO officer or investigator thinks it necessary or expedient, require the suspect to— a permit entry to the vehicle, b permit a search of the vehicle. 1E Cash falls within this subsection if— a it is recoverable property or is intended by any person for use in unlawful conduct, and b the amount of it is not less than the minimum amount. 2 If an officer of Revenue and Customs , a constable , an SFO officer or an accredited financial investigator has reasonable grounds for suspecting that a person (the suspect) is carrying cash— a which is recoverable property or is intended by any person for use in unlawful conduct, and b the amount of which is not less than the minimum amount, he may exercise the following powers. 3 The officer , constable , SFO officer or accredited financial investigator may, so far as he thinks it necessary or expedient, require the suspect— a to permit a search of any article he has with him, b to permit a search of his person. 4 An officer , constable , SFO officer or accredited financial investigator may— a in exercising powers by virtue of subsection (1D), detain the vehicle for so long as is necessary for their exercise, b in exercising powers by virtue of subsection (3)(b), detain the suspect for so long as is necessary for their exercise. 5 The powers conferred by this section— a are exercisable only so far as reasonably required for the purpose of finding cash, b are exercisable by an officer of Revenue and Customs only if he has reasonable grounds for suspecting that the unlawful conduct in question relates to an assigned matter (within the meaning of the Customs and Excise Management Act 1979 (c. 2)). ba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c are exercisable by an SFO officer or accredited financial investigator only in relation to the following— i premises in England, Wales or Northern Ireland (in the case of subsection (1)), ii vehicles and suspects in England, Wales or Northern Ireland (in the case of subsections (1D) and (4)(a)), iii suspects in England, Wales or Northern Ireland (in the case of subsections (2), (3) and (4)(b)). 5A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Cash means— a notes and coins in any currency, b postal orders, c cheques of any kind, including travellers’ cheques, d bankers’ drafts, e bearer bonds and bearer shares, f gaming vouchers, g fixed-value casino tokens, h betting receipts found at any place in the United Kingdom. 7 Cash also includes any kind of monetary instrument which is found at any place in the United Kingdom, if the instrument is specified by the Secretary of State by an order made after consultation with the Scottish Ministers or, in relation to Northern Ireland, is specified by the Department of Justice by an order . 7A For the purposes of subsection (6)— a “ gaming voucher ” means a voucher in physical form issued by a gaming machine that represents a right to be paid the amount stated on it; b “ fixed-value casino token ” means a casino token that represents a right to be paid the amount stated on it; c “ betting receipt ” means a receipt in physical form that represents a right to be paid an amount in respect of a bet placed with a person holding a betting licence. 7B In subsection (7A)— “bet”— in relation to England and Wales and Scotland, has the same meaning as in section 9(1) of the Gambling Act 2005; in relation to Northern Ireland, has the same meaning as in the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 ( S.I. 1985/1204 (N.I. 11)) (see Article 2 of that Order); “betting licence”— in relation to England and Wales and Scotland, means a general betting operating licence issued under Part 5 of the Gambling Act 2005; in relation to Northern Ireland, means a bookmaker's licence as defined in Article 2 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985; “gaming machine”— in relation to England and Wales and Scotland, has the same meaning as in the Gambling Act 2005 (see section 235 of that Act); in relation to Northern Ireland, has the same meaning as in the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (see Article 2 of that Order). 7C In the application of subsection (7A) to Northern Ireland references to a right to be paid an amount are to be read as references to the right that would exist but for Article 170 of the Betting, Gaming, Lotteries and Amusements (Northern Ireland) Order 1985 (gaming and wagering contracts void). 8 This section does not require a person to submit to an intimate search or strip search (within the meaning of section 164 of the Customs and Excise Management Act 1979 (c. 2)). Prior approval 290 1 The powers conferred by section 289 may be exercised only with the appropriate approval unless, in the circumstances, it is not practicable to obtain that approval before exercising the power. 2 The appropriate approval means the approval of a judicial officer or (if that is not practicable in any case) the approval of a senior officer. 3 A judicial officer means— a in relation to England and Wales and Northern Ireland, a justice of the peace, b in relation to Scotland, the sheriff. 4 A senior officer means— a in relation to the exercise of the power by an officer of Revenue and Customs, such an officer of a rank designated by the Commissioners of Customs and Excise as equivalent to that of a senior police officer, aa in relation to the exercise of a power by an SFO officer, the Director of the Serious Fraud Office, ab in relation to the exercise of a power by a National Crime Agency officer, the Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose, b in relation to the exercise of the power by a constable, a senior police officer. ba in relation to the exercise of a power by an accredited financial investigator who is— i a member of the civilian staff of a police force in England and Wales (including the metropolitan police force), within the meaning of Part 1 of the Police Reform and Social Responsibility Act 2011, ii a member of staff of the City of London police force, or iii a member of staff of the Police Service of Northern Ireland, a senior police officer, c in relation to the exercise of the power by an accredited financial investigator who does not fall within any of the preceding paragraphs , an accredited financial investigator who falls within a description specified in an order made for this purpose by the Secretary of State or the Welsh Ministers under section 453. 5 A senior police officer means a police officer of at least the rank of inspector. 6 If the powers are exercised without the approval of a judicial officer in a case where— a no cash is seized by virtue of section 294, or b any cash so seized is not detained for more than 48 hours (calculated in accordance with section 295(1B)) , the officer of Revenue and Customs , constable , SFO officer or accredited financial investigator who exercised the powers must give a written report to the appointed person. 6A But the duty in subsection (6) does not apply if, during the course of exercising the powers conferred by section 289, the relevant officer seizes property by virtue of section 303J , 303Z26 or 303Z29 and the property so seized is detained for more than 48 hours (calculated in accordance with section 303K(5) , 303Z27(3) or (as the case may be) 303Z31(3) ). 7 The report must give particulars of the circumstances which led him to believe that— a the powers were exercisable, and b it was not practicable to obtain the approval of a judicial officer. 8 In this section and section 291, the appointed person means— a in relation to England and Wales ..., a person appointed by the Secretary of State, b in relation to Scotland, a person appointed by the Scottish Ministers. c in relation to Northern Ireland, a person appointed by the Department of Justice. 9 The appointed person must not be a person employed under or for the purposes of a government department or of the Scottish Administration; and the terms and conditions of his appointment, including any remuneration or expenses to be paid to him, are to be determined by the person appointing him. Report on exercise of powers 291 1 As soon as possible after the end of each financial year, the appointed person must prepare a report for that year. “ Financial year ” means— the period beginning with the day on which this section comes into force and ending with the next 31 March (which is the first financial year), and each subsequent period of twelve months beginning with 1 April. 2 The report must give his opinion as to the circumstances and manner in which the powers conferred by section 289 are being exercised in cases where the officer of Revenue and Customs , constable , SFO officer or accredited financial investigator who exercised them is required to give a report under section 290(6). 3 In the report, he may make any recommendations he considers appropriate. 4 He must send a copy of his report to the Secretary of State or, as the case may be, the Scottish Ministers or the Department of Justice , who must arrange for it to be published. 5 The Secretary of State must lay a copy of any report he receives under this section before Parliament; and the Scottish Ministers must lay a copy of any report they receive under this section before the Scottish Parliament ; and the Department of Justice must lay a copy of any report it receives under this section before the Northern Ireland Assembly . 6 Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (5) in relation to the laying of a copy of a report as it applies in relation to the laying of a statutory document under an enactment. Code of practice 292 1 The Secretary of State must make a code of practice in connection with the exercise by officers of Revenue and Customs , SFO officers and (in relation to England and Wales ...) constables and accredited financial investigators of the powers conferred by virtue of section 289. 2 Where he proposes to issue a code of practice he must— a publish a draft, b consider any representations made to him about the draft by the Scottish Ministers , the Department of Justice or any other person, c if he thinks it appropriate, modify the draft in the light of any such representations. 2A The Secretary of State must also consult the Attorney General about the draft in its application to the exercise of powers by SFO officers and the Director of the Serious Fraud Office. 3 He must lay a draft of the code before Parliament. 4 When he has laid a draft of the code before Parliament he may bring it into operation by order. 5 He may revise the whole or any part of the code issued by him and issue the code as revised; and subsections (2) to (4) apply to such a revised code as they apply to the original code. 6 A failure by an officer of Revenue and Customs an SFO officer, , a constable or an accredited financial investigator to comply with a provision of the code does not of itself make him liable to criminal or civil proceedings. 7 The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant. Code of practice (Scotland) 293 1 The Scottish Ministers must make a code of practice in connection with the exercise by constables in relation to Scotland of the powers conferred by virtue of section 289. 2 Where they propose to issue a code of practice they must— a publish a draft, b consider any representations made to them about the draft, c if they think it appropriate, modify the draft in the light of any such representations. 3 They must lay a draft of the code before the Scottish Parliament. 4 When they have laid a draft of the code before the Scottish Parliament they may bring it into operation by order. 5 They may revise the whole or any part of the code issued by them and issue the code as revised; and subsections (2) to (4) apply to such a revised code as they apply to the original code. 6 A failure by a constable to comply with a provision of the code does not of itself make him liable to criminal or civil proceedings. 7 The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant. Code of practice (Northern Ireland) 293A 1 The Department of Justice must make a code of practice in connection with the exercise by constables and accredited financial investigators, in relation to Northern Ireland, of the powers conferred by virtue of section 289. 2 Where the Department of Justice proposes to issue a code of practice it must— a publish a draft, b consider any representations made to the Department of Justice about the draft, c if the Department of Justice thinks it appropriate, modify the draft in the light of any such representations. 3 The Department of Justice must lay a draft of the code before the Northern Ireland Assembly. 4 When the Department of Justice has laid a draft of the code before the Northern Ireland Assembly, the Department of Justice may bring it into operation by order. 5 Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsections (3) and (4) in relation to the laying of a draft as it applies in relation to the laying of a statutory document under an enactment. 6 The Department of Justice may revise the whole or any part of the code issued by it and issue the code as revised; and subsections (2) to (5) apply to such a revised code as they apply to the original code. 7 A failure by a constable or accredited financial investigator to comply with a provision of the code does not of itself make him liable to criminal or civil proceedings. 8 The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant. Seizure and detention Seizure of cash 294 1 An officer of Revenue and Customs , a constable , an SFO officer or an accredited financial investigator may seize any cash if he has reasonable grounds for suspecting that it is— a recoverable property, or b intended by any person for use in unlawful conduct. 2 An officer of Revenue and Customs , a constable , an SFO officer or an accredited financial investigator may also seize cash part of which he has reasonable grounds for suspecting to be— a recoverable property, or b intended by any person for use in unlawful conduct, if it is not reasonably practicable to seize only that part. 2A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 This section does not authorise the seizure of an amount of cash if it or, as the case may be, the part to which his suspicion relates, is less than the minimum amount. 4 This section does not authorise the seizure by an SFO officer or an accredited financial investigator of cash found in Scotland. Detention of seized cash 295 1 While the officer of Revenue and Customs , constable , SFO officer or accredited financial investigator continues to have reasonable grounds for his suspicion, cash seized under section 294 may be detained initially for a period of 48 hours. 1A The period of 48 hours mentioned in subsection (1) is to be calculated in accordance with subsection (1B). 1B In calculating a period of 48 hours in accordance with this subsection, no account shall be taken of— a any Saturday or Sunday, b Christmas Day, c Good Friday, d any day that is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom within which the cash is seized, or e any day prescribed under section 8(2) of the Criminal Procedure (Scotland) Act 1995 as a court holiday in a sheriff court in the sheriff court district within which the cash is seized. 2 The period for which the cash or any part of it may be detained may be extended by an order made by a magistrates’ court or (in Scotland) the sheriff; but the order may not authorise the detention of any of the cash— a beyond the end of the period of six months beginning with the date of the order, b in the case of any further order under this section, beyond the end of the period of two years beginning with the date of the first order. 3 A justice of the peace may also exercise the power of a magistrates’ court to make the first order under subsection (2) extending the period. 4 An application for an order under subsection (2)— a in relation to England and Wales and Northern Ireland, may be made by the Commissioners of Customs and Excise , a constable , an SFO officer or an accredited financial investigator , b in relation to Scotland, may be made by the Scottish Ministers in connection with their functions under section 298 or by a procurator fiscal, and the court, sheriff or justice may make the order if satisfied, in relation to any cash to be further detained, that either of the following conditions is met. 5 The first condition is that there are reasonable grounds for suspecting that the cash is recoverable property and that either— a its continued detention is justified while its derivation is further investigated or consideration is given to bringing (in the United Kingdom or elsewhere) proceedings against any person for an offence with which the cash is connected, or b proceedings against any person for an offence with which the cash is connected have been started and have not been concluded. 6 The second condition is that there are reasonable grounds for suspecting that the cash is intended to be used in unlawful conduct and that either— a its continued detention is justified while its intended use is further investigated or consideration is given to bringing (in the United Kingdom or elsewhere) proceedings against any person for an offence with which the cash is connected, or b proceedings against any person for an offence with which the cash is connected have been started and have not been concluded. 7 An application for an order under subsection (2) may also be made in respect of any cash seized under section 294(2), and the court, sheriff or justice may make the order if satisfied that— a the condition in subsection (5) or (6) is met in respect of part of the cash, and b it is not reasonably practicable to detain only that part. 8 An order under subsection (2) must provide for notice to be given to persons affected by it. Interest 296 1 If cash is detained under section 295 for more than 48 hours (calculated in accordance with section 295(1B)) , it is at the first opportunity to be paid into an interest-bearing account and held there; and the interest accruing on it is to be added to it on its forfeiture or release. 2 In the case of cash detained under section 295 which was seized under section 294(2), the officer of Revenue and Customs , constable , SFO officer or accredited financial investigator must, on paying it into the account, release the part of the cash to which the suspicion does not relate. 3 Subsection (1) does not apply if the cash or, as the case may be, the part to which the suspicion relates is required as evidence of an offence or evidence in proceedings under this Chapter. Release of detained cash 297 1 This section applies while any cash is detained under section 295. 2 A magistrates’ court or (in Scotland) the sheriff may direct the release of the whole or any part of the cash if the following condition is met. 3 The condition is that the court or sheriff is satisfied, on an application by the person from whom the cash was seized, that the conditions in section 295 for the detention of the cash are no longer met in relation to the cash to be released. 4 An officer of Revenue and Customs , constable , SFO officer or accredited financial investigator or (in Scotland) procurator fiscal may, after notifying the magistrates’ court, sheriff or justice under whose order cash is being detained, release the whole or any part of it if satisfied that the detention of the cash to be released is no longer justified. Forfeiture without court order Forfeiture notice 297A 1 Subsection (2) applies while any cash is detained in pursuance of an order under section 295(2) made by a magistrates' court in England and Wales or Northern Ireland. 2 A senior officer may give a notice for the purpose of forfeiting the cash or any part of it if satisfied that the cash or part— a is recoverable property, or b is intended by any person for use in unlawful conduct. 3 The Secretary of State must make regulations about how a notice is to be given. 4 The regulations may provide— a for a notice to be given to such person or persons, and in such manner, as may be prescribed; b for a notice to be given by publication in such manner as may be prescribed; c for circumstances in which, and the time at which, a notice is to be treated as having been given. 5 The regulations must ensure that where a notice is given it is, if possible, given to every person to whom notice of an order under section 295(2) in respect of the cash has been given. 6 A senior officer means— a an officer of Revenue and Customs of a rank designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that of a senior police officer, aa an immigration officer of a rank designated by the Secretary of State as equivalent to that of a senior police officer, b a senior police officer, ... ba the Director of the Serious Fraud Office, or bb the Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose, c an accredited financial investigator. 7 A senior police officer means a police officer of at least the rank of inspector. 8 A notice under this section is referred to in this Chapter as a forfeiture notice. Content 297B 1 A forfeiture notice must— a state the amount of cash in respect of which it is given, b state when and where the cash was seized, c confirm that the senior officer is satisfied as mentioned in section 297A(2), d specify a period for objecting to the proposed forfeiture and an address to which any objections must be sent, and e explain that the cash will be forfeited unless an objection is received at that address within the period for objecting. 2 The period for objecting must be at least 30 days starting with the day after the notice is given. Effect 297C 1 This section applies if a forfeiture notice is given in respect of any cash. 2 The cash is to be detained until— a the cash is forfeited under this section, b the notice lapses under this section, or c the cash is released under a power conferred by this Chapter. 3 If no objection is made within the period for objecting, and the notice has not lapsed, the cash is forfeited (subject to section 297E). 4 If an objection is made within the period for objecting, the notice lapses. 5 If an application is made for the forfeiture of the whole or any part of the cash under section 298, the notice lapses. 6 If the cash or any part of it is released under a power conferred by this Chapter, the notice lapses or (as the case may be) lapses in relation to that part. 7 An objection may be made by anyone, whether a recipient of the notice or not. 8 An objection means a written objection sent to the address specified in the notice; and an objection is made when it is received at the address. 9 An objection does not prevent forfeiture of the cash under section 298. 10 Nothing in this section affects the validity of an order under section 295(2). Detention following lapse of notice 297D 1 This section applies if— a a forfeiture notice is given in respect of any cash, b the notice lapses under section 297C(4), and c the period for which detention of the cash was authorised under section 295(2) has expired. 2 The cash may be detained for a further period of up to 48 hours (calculated in accordance with section 295(1B)). 3 But if within that period the Commissioners for Her Majesty's Revenue and Customs, a constable , an SFO officer or an accredited financial investigator decides that neither of the applications mentioned in subsection (4) ought to be made, the cash must be released. 4 The applications are— a an application for a further order under section 295(2); b an application for forfeiture of the cash under section 298. 5 “ If within that period an application is made for a further order under section 295(2) the cash may be detained until the application is determined or otherwise disposed of. ” Application to set aside forfeiture 297E 1 This section applies if any cash is forfeited in pursuance of a forfeiture notice. 2 A person aggrieved by the forfeiture may apply to a magistrates' court in England and Wales or Northern Ireland for an order setting aside the forfeiture of the cash or any part of it. 3 The application must be made before the end of the period of 30 days starting with the day on which the period for objecting ended. 4 But the court may give permission for an application to be made after the 30-day period has ended if it thinks that there are exceptional circumstances to explain why the applicant— a failed to object to the forfeiture within the period for objecting, and b failed to make an application within the 30-day period. 5 On an application under this section the court must consider whether the cash to which the application relates could be forfeited under section 298 (ignoring the forfeiture mentioned in subsection (1) above). 6 If the court is satisfied that the cash to which the application relates or any part of it could not be forfeited under that section it must set aside the forfeiture of that cash or part. 7 Where the court sets aside the forfeiture of any cash— a it must order the release of that cash, and b that cash is to be treated as never having been forfeited. Release of cash subject to forfeiture notice 297F 1 This section applies while any cash is detained under section 297C or 297D. 2 A magistrates' court may direct the release of the whole or any part of the cash if the following condition is met. 3 The condition is that the court is not satisfied, on an application by the person from whom the cash was seized, that the cash to be released— a is recoverable property, or b is intended by any person for use in unlawful conduct. 4 An officer of Revenue and Customs, immigration officer, constable , SFO officer or accredited financial investigator may release the cash or any part of it if satisfied that the detention of the cash to be released is no longer justified. Application of forfeited cash 297G 1 Cash forfeited in pursuance of a forfeiture notice, and any accrued interest on it, is to be paid into the Consolidated Fund. 2 But it is not to be paid in— a before the end of the period within which an application under section 297E may be made (ignoring the possibility of an application by virtue of section 297E(4)), or b if an application is made within that period, before the application is determined or otherwise disposed of. Forfeiture Forfeiture 298 1 While cash is detained under section 295 , 297C or 297D , an application for the forfeiture of the whole or any part of it may be made— a to a magistrates’ court by the Commissioners of Customs and Excise , an accredited financial investigator , a constable or an SFO officer , b (in Scotland) to the sheriff by the Scottish Ministers. 2 The court or sheriff may order the forfeiture of the cash or any part of it if satisfied that the cash or part— a is recoverable property, or b is intended by any person for use in unlawful conduct. 3 But in the case of recoverable property which belongs to joint tenants, one of whom is an excepted joint owner, the order may not apply to so much of it as the court thinks is attributable to the excepted joint owner’s share. 4 Where an application for the forfeiture of any cash is made under this section, the cash is to be detained (and may not be released under any power conferred by this Chapter) until any proceedings in pursuance of the application (including any proceedings on appeal) are concluded. Appeal against decision under section 298 299 1 Any party to proceedings for an order for the forfeiture of cash under section 298 who is aggrieved by an order under that section or by the decision of the court not to make such an order may appeal— a in relation to England and Wales, to the Crown Court; b in relation to Scotland, to the Sheriff Principal; c in relation to Northern Ireland, to a county court. 2 An appeal under subsection (1) must be made before the end of the period of 30 days starting with the day on which the court makes the order or decision. 3 The court hearing the appeal may make any order it thinks appropriate. 4 If the court upholds an appeal against an order forfeiting the cash, it may order the release of the whole or any part of the cash . Application of forfeited cash 300 1 Cash forfeited under section 298 , and any accrued interest on it— a if forfeited by a magistrates’ court in England and Wales or Northern Ireland, is to be paid into the Consolidated Fund, b if forfeited by the sheriff, is to be paid into the Scottish Consolidated Fund. 2 But it is not to be paid in— a before the end of the period within which an appeal under section 299 may be made, or b if a person appeals under that section, before the appeal is determined or otherwise disposed of. Supplementary Victims and other owners 301 1 A person who claims that any cash detained under this Chapter, or any part of it, belongs to him may apply to a magistrates’ court or (in Scotland) the sheriff for the cash or part to be released to him. 2 The application may be made in the course of proceedings under section 295 or 298 or at any other time. 3 If it appears to the court or sheriff concerned that— a the applicant was deprived of the cash to which the application relates, or of property which it represents, by unlawful conduct, b the property he was deprived of was not, immediately before he was deprived of it, recoverable property, and c that cash belongs to him, the court or sheriff may order the cash to which the application relates to be released to the applicant. 4 If— a the applicant is not the person from whom the cash to which the application relates was seized, b it appears to the court or sheriff that that cash belongs to the applicant, c the court or sheriff is satisfied that the release condition is met in relation to that cash, and d no objection to the making of an order under this subsection has been made by the person from whom that cash was seized, the court or sheriff may order the cash to which the application relates to be released to the applicant or to the person from whom it was seized. 5 The release condition is met— a in relation to cash detained under section 295, if the conditions in that section for the detention of the cash are no longer met, b in relation to cash detained under section 297C or 297D, if the cash is not recoverable property and is not intended by a person for use in unlawful conduct, and c in relation to cash detained under 298, if the court or sheriff decides not to make an order under that section in relation to the cash. Compensation 302 1 If cash detained under this Chapter was seized in England, Wales or Northern Ireland the person to whom the cash belongs or from whom it was seized may make an application to a magistrates' court for compensation if— a the cash is not forfeited in pursuance of a forfeiture notice, and b no forfeiture order is made in respect of the cash. 1A If cash detained under this Chapter was seized in Scotland the person to whom the cash belongs or from whom it was seized may make an application to the sheriff for compensation if no forfeiture order is made in respect of the cash. 2 If, for any period beginning with the first opportunity to place the cash in an interest-bearing account after the initial detention of the cash for 48 hours (calculated in accordance with section 295(1B)) , the cash was not held in an interest-bearing account while detained, the court or sheriff may order an amount of compensation to be paid to the applicant. 3 The amount of compensation to be paid under subsection (2) is the amount the court or sheriff thinks would have been earned in interest in the period in question if the cash had been held in an interest-bearing account. 4 If the court or sheriff is satisfied that, taking account of any interest to be paid under section 296 or any amount to be paid under subsection (2), the applicant has suffered loss as a result of the detention of the cash and that the circumstances are exceptional, the court or sheriff may order compensation (or additional compensation) to be paid to him. 5 The amount of compensation to be paid under subsection (4) is the amount the court or sheriff thinks reasonable, having regard to the loss suffered and any other relevant circumstances. 6 If the cash was seized by an officer of Revenue and Customs , the compensation is to be paid by the Commissioners of Customs and Excise. 7 If the cash was seized by a constable, the compensation is to be paid as follows— a in the case of a constable of a police force in England and Wales, it is to be paid out of the police fund from which the expenses of the police force are met, b in the case of a constable of a police force in Scotland, it is to be paid by the Scottish Police Authority , ba in the case of a constable of the Police Service of Scotland, it is to be paid by the Scottish Police Authority, c in the case of a police officer within the meaning of the Police (Northern Ireland) Act 2000 (c. 32), it is to be paid out of money provided by the Chief Constable. 7ZA If the cash was seized by an SFO officer, the compensation is to be paid by the Director of the Serious Fraud Office. 7ZB If the cash was seized by a National Crime Agency officer, the compensation is to be paid by the National Crime Agency. 7A If the cash was seized by an accredited financial investigator who was not an officer of Revenue and Customs , a constable, an SFO officer or a National Crime Agency officer , the compensation is to be paid as follows— a in the case of an investigator— i who was a member of the civilian staff of a police force, including the metropolitan police force, (within the meaning of that Part of that Act Part 1 of the Police Reform and Social Responsibility Act 2011 ), or ii who was a member of staff of the City of London police force, it is to be paid out of the police fund from which the expenses of the police force are met, b in the case of an investigator who was a member of staff of the Police Service of Northern Ireland, it is to be paid out of money provided by the Chief Constable, c in the case of an investigator who was a member of staff of a department of the Government of the United Kingdom, it is to be paid by the Minister of the Crown in charge of the department or by the department, d in the case of an investigator who was a member of staff of a Northern Ireland department, it is to be paid by the department, da in the case of an investigator who was exercising a function of the Welsh Revenue Authority, it is to be paid by the Welsh Revenue Authority, e in any other case, it is to be paid by the employer of the investigator. 7B The Secretary of State may by order amend subsection (7A). 7C If any cash is detained under this Chapter and part only of the cash is forfeited in pursuance of a forfeiture notice, this section has effect in relation to the other part. 8 If a forfeiture order is made in respect only of a part of any cash detained under this Chapter, this section has effect in relation to the other part. 9 The power in subsection (7B) is exercisable by the Department of Justice (and not by the Secretary of State) so far as it may be used to make provision which could be made by an Act of the Northern Ireland Assembly without the consent of the Secretary of State (see sections 6 to 8 of the Northern Ireland Act 1998). Powers for prosecutors to appear in proceedings 302A 1 The Director of Public Prosecutions or the Director of Public Prosecutions for Northern Ireland may appear for a constable or an accredited financial investigator in proceedings under this Chapter if the Director— a is asked by, or on behalf of, a constable or (as the case may be) an accredited financial investigator to do so, and b considers it appropriate to do so. 2 The Director of Public Prosecutions may appear for the Commissioners for Her Majesty's Revenue and Customs or an officer of Revenue and Customs in proceedings under this Chapter if the Director— a is asked by, or on behalf of, the Commissioners for Her Majesty's Revenue and Customs or (as the case may be) an officer of Revenue and Customs to do so, and b considers it appropriate to do so. 3 The Directors may charge fees for the provision of services under this section. 4 The references in subsection (1) to an accredited financial investigator do not include an accredited financial investigator who is an officer of Revenue and Customs but the references in subsection (2) to an officer of Revenue and Customs do include an accredited financial investigator who is an officer of Revenue and Customs. “The minimum amount” 303 1 In this Chapter, the minimum amount is the amount in sterling specified in an order made by the Secretary of State after consultation with the Scottish Ministers and the Department of Justice . 2 For that purpose the amount of any cash held in a currency other than sterling must be taken to be its sterling equivalent, calculated in accordance with the prevailing rate of exchange. Financial investigators 303A 1 In this Chapter (apart from this section) any reference in a provision to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that provision by the Secretary of State or the Welsh Ministers under section 453. 2 Subsection (1) does not apply to the second reference to an accredited financial investigator in section 290(4)(c). 3 Where an accredited financial investigator of a particular description— a applies for an order under section 295, b applies for forfeiture under section 298, or c brings an appeal under, or relating to, this Chapter, any subsequent step in the application or appeal, or any further application or appeal relating to the same matter, may be taken, made or brought by a different accredited financial investigator of the same description. CHAPTER 3A Recovery of listed assets in summary proceedings Definition of listed asset “Listed asset” 303B 1 In this Chapter, a “ listed asset ” means an item of property that falls within one of the following descriptions of property— a precious metals; b precious stones; c watches; d artistic works; e face-value vouchers; f postage stamps. 2 The Secretary of State may by regulations amend subsection (1)— a by removing a description of property; b by adding a description of tangible personal (or corporeal moveable) property. 3 The Secretary of State must consult the Scottish Ministers and the Department of Justice before making regulations under subsection (2). 4 In this section— a “ precious metal ” means gold, silver or platinum (whether in an unmanufactured or a manufactured state); b “ artistic work ” means a piece of work falling within section 4(1)(a) of the Copyright, Designs and Patents Act 1988; c “ face-value voucher ” means a voucher in physical form that represents a right to receive goods or services to the value of an amount stated on it. Searches Searches 303C 1 If a relevant officer is lawfully on any premises and has reasonable grounds for suspecting that there is on the premises a seizable listed asset, the relevant officer may search for the listed asset there. 2 The powers conferred by subsection (5) are exercisable by a relevant officer if— a the relevant officer has reasonable grounds for suspecting that there is a seizable listed asset in a vehicle, b it appears to the officer that the vehicle is under the control of a person (the suspect) who is in or in the vicinity of the vehicle, and c the vehicle is in a place falling within subsection (3). 3 The places referred to in subsection (2)(c) are— a a place to which, at the time of the proposed exercise of the powers, the public or any section of the public has access, on payment or otherwise, as of right or by virtue of express or implied permission, and b any other place to which at that time people have ready access but which is not a dwelling. 4 But if the vehicle is in a garden or yard or other land occupied with and used for the purposes of a dwelling, the relevant officer may exercise the powers conferred by subsection (5) only if the relevant officer has reasonable grounds for believing— a that the suspect does not reside in the dwelling, and b that the vehicle is not in the place in question with the express or implied permission of a person who resides in the dwelling. 5 The powers conferred by this subsection are— a power to require the suspect to permit entry to the vehicle; b power to require the suspect to permit a search of the vehicle. 6 If a relevant officer has reasonable grounds for suspecting that a person (the suspect) is carrying a seizable listed asset, the relevant officer may require the suspect— a to permit a search of any article the suspect has with him or her; b to permit a search of the suspect's person. 7 The powers conferred by subsections (5) and (6) are exercisable only so far as the relevant officer thinks it necessary or expedient. 8 A relevant officer may— a in exercising powers conferred by subsection (5), detain the vehicle for so long as is necessary for their exercise; b in exercising powers conferred by subsection (6)(b), detain the suspect for so long as is necessary for their exercise. 9 In this Chapter, a “ relevant officer ” means— a an officer of Revenue and Customs, b a constable, c an SFO officer, or d an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453. 10 For the purposes of this section a listed asset is a seizable listed asset if— a all or part of it is recoverable property or is intended by any person for use in unlawful conduct, and b the value of the asset, or the part of it that falls within paragraph (a), is not less than the minimum value. 11 Where a power conferred by this section is being exercised in respect of more than one seizable listed asset, this section is to apply as if the value of each asset or (as the case may be) part of an asset was equal to the aggregate value of all of those assets or parts. Searches: supplemental provision 303D 1 The powers conferred by section 303C— a are exercisable only so far as reasonably required for the purpose of finding a listed asset; b include the power to carry out (or arrange for the carrying out of) tests on anything found during the course of the search for the purpose of establishing whether it is a listed asset; c are exercisable by an officer of Revenue and Customs only if the officer has reasonable grounds for suspecting that the unlawful conduct in question relates to an assigned matter (within the meaning of the Customs and Excise Management Act 1979); d are exercisable by an SFO officer or an accredited financial investigator only in relation to the following— i premises in England, Wales or Northern Ireland (in the case of section 303C(1)); ii vehicles and suspects in England, Wales or Northern Ireland (in the case of section 303C(5) and (8)(a)); iii suspects in England, Wales or Northern Ireland (in the case of section 303C(6) and (8)(b)). 2 Section 303C does not require a person to submit to an intimate search or strip search (within the meaning of section 164 of the Customs and Excise Management Act 1979). Prior approval 303E 1 The powers conferred by section 303C may be exercised only with the appropriate approval unless, in the circumstances, it is not practicable to obtain that approval before exercising the power. 2 The appropriate approval means the approval of a judicial officer or (if that is not practicable in any case) the approval of a senior officer. 3 A judicial officer means— a in relation to England and Wales and Northern Ireland, a justice of the peace; b in relation to Scotland, the sheriff. 4 A senior officer means— a in relation to the exercise of a power by an officer of Revenue and Customs, such an officer of a rank designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that of a senior police officer; b in relation to the exercise of a power by a constable, a senior police officer; c in relation to the exercise of a power by an SFO officer, the Director of the Serious Fraud Office; d in relation to the exercise of a power by a National Crime Agency officer, the Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose; e in relation to the exercise of a power by an accredited financial investigator who is— i a member of the civilian staff of a police force in England and Wales (including the metropolitan police force), within the meaning of Part 1 of the Police Reform and Social Responsibility Act 2011, ii a member of staff of the City of London police force, or iii a member of staff of the Police Service of Northern Ireland, a senior police officer; f in relation to the exercise of a power by an accredited financial investigator who does not fall within any of the preceding paragraphs, an accredited financial investigator who falls within a description specified in an order made for this purpose by the Secretary of State or the Welsh Ministers under section 453. 5 A senior police officer means a police officer of at least the rank of inspector. 6 If the powers are exercised without the approval of a judicial officer in a case where— a no property is seized by virtue of section 303J, or b any property so seized is not detained for more than 48 hours (calculated in accordance with section 303K(5)), the relevant officer who exercised the power must give a written report to the appointed person. 7 But the duty in subsection (6) does not apply if, during the course of exercising the powers conferred by section 303C, the relevant officer seizes cash by virtue of section 294 or property by virtue of section 303Z26 or 303Z29 and the cash or property so seized is detained for more than 48 hours (calculated in accordance with section 295(1B) , 303Z27(3) or (as the case may be) 303Z31(3) ). 8 A report under subsection (6) must give particulars of the circumstances which led the relevant officer to believe that— a the powers were exercisable, and b it was not practicable to obtain the approval of a judicial officer. 9 In this section and section 303F, the appointed person means— a in relation to England and Wales, a person appointed by the Secretary of State; b in relation to Scotland, a person appointed by the Scottish Ministers; c in relation to Northern Ireland, a person appointed by the Department of Justice. 10 The appointed person must not be a person employed under or for the purposes of a government department or of the Scottish Administration; and the terms and conditions of the person's appointment, including any remuneration or expenses to be paid to the person, are to be determined by the person making the appointment. Report on exercise of powers 303F 1 As soon as possible after the end of each financial year, the appointed person must prepare a report for that year. 2 “ Financial year ” means— a the period beginning with the day on which section 15 of the Criminal Finances Act 2017 (which inserted this section) came into force and ending with the next 31 March (which is the first financial year), and b each subsequent period of 12 months beginning with 1 April. 3 The report must give the appointed person's opinion as to the circumstances and manner in which the powers conferred by section 303C are being exercised in cases where the relevant officer who exercised them is required to give a report under section 303E(6). 4 In the report, the appointed person may make any recommendations he or she considers appropriate. 5 The appointed person must send a copy of the report to whichever of the Secretary of State, the Scottish Administration or the Department of Justice appointed the person. 6 The Secretary of State must lay a copy of any report the Secretary of State receives under this section before Parliament and arrange for it to be published. 7 The Scottish Ministers must lay a copy of any report they receive under this section before the Scottish Parliament and arrange for it to be published. 8 The Department of Justice must lay a copy of any report it receives under this section before the Northern Ireland Assembly and arrange for it to be published. 9 Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (8) in relation to the laying of a copy of a report as it applies in relation to the laying of a statutory document under an enactment. Code of practice: Secretary of State 303G 1 The Secretary of State must make a code of practice in connection with the exercise by officers of Revenue and Customs, SFO officers and (in relation to England and Wales) constables and accredited financial investigators of the powers conferred by section 303C. 2 Where the Secretary of State proposes to issue a code of practice, the Secretary of State must— a publish a draft, b consider any representations made about the draft by the Scottish Ministers, the Department of Justice or any other person, and c if the Secretary of State thinks it appropriate, modify the draft in the light of any such representations. 3 The Secretary of State must also consult the Attorney General about the draft in its application to the exercise of powers by SFO officers and the Director of the Serious Fraud Office. 4 The Secretary of State must lay a draft of the code before Parliament. 5 When the Secretary of State has laid a draft of the code before Parliament, the Secretary of State may bring it into operation by regulations. 6 The Secretary of State may revise the whole or any part of the code and issue the code as revised; and subsections (2) to (5) apply to such a revised code as they apply to the original code. 7 A failure by an officer of Revenue and Customs, an SFO officer, a constable or an accredited financial investigator to comply with a provision of the code does not of itself make him or her liable to criminal or civil proceedings. 8 The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant. Code of practice: Scotland 303H 1 The Scottish Ministers must make a code of practice in connection with the exercise by constables in relation to Scotland of the powers conferred by section 303C. 2 Where the Scottish Ministers propose to issue a code of practice, they must— a publish a draft, b consider any representations made about the draft, and c if they think it appropriate, modify the draft in the light of any such representations. 3 The Scottish Ministers must lay a draft of the code before the Scottish Parliament. 4 When the Scottish Ministers have laid a draft of the code before the Scottish Parliament, they may bring it into operation by order. 5 The Scottish Ministers may revise the whole or any part of the code and issue the code as revised; and subsections (2) to (4) apply to such a revised code as they apply to the original code. 6 A failure by a constable to comply with a provision of the code does not of itself make the constable liable to criminal or civil proceedings. 7 The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant. Code of practice: Northern Ireland 303I 1 The Department of Justice must make a code of practice in connection with the exercise by constables and accredited financial investigators, in relation to Northern Ireland, of the powers conferred by section 303C. 2 Where the Department of Justice proposes to issue a code of practice, it must— a publish a draft, b consider any representations made about the draft, and c if the Department of Justice thinks it appropriate, modify the draft in the light of any such representations. 3 The Department of Justice must lay a draft of the code before the Northern Ireland Assembly. 4 When the Department of Justice has laid a draft of the code before the Northern Ireland Assembly, the Department of Justice may bring it into operation by order. 5 Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsections (3) and (4) in relation to the laying of a draft as it applies in relation to the laying of a statutory document under an enactment. 6 The Department of Justice may revise the whole or any part of the code and issue the code as revised; and subsections (2) to (5) apply to such a revised code as they apply to the original code. 7 A failure by a constable or accredited financial investigator to comply with a provision of the code does not of itself make him or her liable to criminal or civil proceedings. 8 The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant. Seizure and detention Seizure of listed assets 303J 1 A relevant officer may seize any item of property if the relevant officer has reasonable grounds for suspecting that— a it is a listed asset, b it is recoverable property or intended by any person for use in unlawful conduct, and c the value of it is not less than the minimum value. 2 A relevant officer may also seize any item of property if— a the relevant officer has reasonable grounds for suspecting the item to be a listed asset, b the relevant officer has reasonable grounds for suspecting that part of the item is recoverable property or intended by any person for use in unlawful conduct, c the relevant officer has reasonable grounds for suspecting that the value of the part to which the suspicion relates is not less than the minimum value, and d it is not reasonably practicable to seize only that part. 3 Where the powers conferred by this section are being exercised by a relevant officer in respect of more than one item of property, this section is to apply as if the value of each item was equal to the aggregate value of all of those items. 4 The references in subsection (3) to the value of an item are to be read as including references to the value of part of an item where the power conferred by subsection (2) is being exercised (whether alone or in conjunction with the power conferred by subsection (1)). 5 This section does not authorise the seizure by an SFO officer or an accredited financial investigator of an item of property found in Scotland. Initial detention of seized property 303K 1 Property seized under section 303J may be detained for an initial period of 6 hours. 2 Property seized under section 303J may be detained beyond the initial period of 6 hours only if its continued detention is authorised by a senior officer. 3 If the continued detention of property seized under section 303J is authorised under subsection (2), the property may be detained for a further period of 42 hours. 4 Subsections (1) to (3) authorise the detention of property only for so long as a relevant officer continues to have reasonable grounds for suspicion in relation to that property as described in section 303J(1) or (2) (as the case may be). 5 In calculating a period of hours for the purposes of this section, no account shall be taken of— a any Saturday or Sunday, b Christmas Day, c Good Friday, d any day that is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom within which the property is seized, or e any day prescribed under section 8(2) of the Criminal Procedure (Scotland) Act 1995 as a court holiday in a sheriff court in the sheriff court district within which the property is seized. 6 “Senior officer” has the same meaning in this section as it has in section 303E. Further detention of seized property 303L 1 The period for which property seized under section 303J, or any part of that property, may be detained may be extended by an order made— a in England and Wales or Northern Ireland, by a magistrates' court; b in Scotland, by the sheriff. 2 An order under subsection (1) may not authorise the detention of any property— a beyond the end of the period of 6 months beginning with the date of the order, and b in the case of any further order under this section, beyond the end of the period of 2 years beginning with the date of the first order. 3 A justice of the peace may also exercise the power of a magistrates' court to make the first order under subsection (1) extending a particular period of detention. 4 An application for an order under subsection (1) may be made— a in relation to England and Wales and Northern Ireland, by a person specified in subsection (5); b in relation to Scotland, by the Scottish Ministers in connection with their functions under section 303O or by a procurator fiscal. 5 The persons referred to in subsection (4)(a) are— a the Commissioners for Her Majesty's Revenue and Customs, b a constable, c an SFO officer, or d an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453. 6 The court, sheriff or justice may make the order if satisfied, in relation to the item of property to be further detained, that— a it is a listed asset, b the value of it is not less than the minimum value, and c condition 1 or condition 2 is met. 7 Subsection (6)(b) does not apply where the application is for a second or subsequent order under this section. 8 Condition 1 is that there are reasonable grounds for suspecting that the property is recoverable property and that either— a its continued detention is justified while its derivation is further investigated or consideration is given to bringing (in the United Kingdom or elsewhere) proceedings against any person for an offence with which the property is connected, or b proceedings against any person for an offence with which the property is connected have been started and have not been concluded. 9 Condition 2 is that there are reasonable grounds for suspecting that the property is intended to be used in unlawful conduct and that either— a its continued detention is justified while its intended use is further investigated or consideration is given to bringing (in the United Kingdom or elsewhere) proceedings against any person for an offence with which the property is connected, or b proceedings against any person for an offence with which the property is connected have been started and have not been concluded. 10 Where an application for an order under subsection (1) relates to an item of property seized under section 303J(2), the court, sheriff or justice may make the order if satisfied that— a the item of property is a listed asset, b condition 1 or 2 is met in respect of part of the item, c the value of that part is not less than the minimum value, and d it is not reasonably practicable to detain only that part. 11 Subsection (10)(c) does not apply where the application is for a second or subsequent order under this section. 12 Where an application for an order under subsection (1) is made in respect of two or more items of property that were seized at the same time and by the same person, this section is to apply as if the value of each item was equal to the aggregate value of all of those items. 13 The references in subsection (12) to the value of an item are to be read as including references to the value of part of an item where subsection (10) applies in relation to one or more of the items in respect of which the application under subsection (1) is made. 14 An order under subsection (1) must provide for notice to be given to persons affected by it. Testing and safekeeping of property seized under section 303J 303M 1 A relevant officer may carry out (or arrange for the carrying out of) tests on any item of property seized under section 303J for the purpose of establishing whether it is a listed asset. 2 A relevant officer must arrange for any item of property seized under section 303J to be safely stored throughout the period during which it is detained under this Chapter. Release of detained property 303N 1 This section applies while any property is detained under section 303K or 303L. 2 A magistrates' court or (in Scotland) the sheriff may direct the release of the whole or any part of the property if the following condition is met. 3 The condition is that the court or sheriff is satisfied, on an application by the person from whom the property was seized, that the conditions in section 303K or 303L (as the case may be) for the detention of the property are no longer met in relation to the property to be released. 4 A relevant officer or (in Scotland) a procurator fiscal may, after notifying the magistrates' court, sheriff or justice under whose order property is being detained, release the whole or any part of it if satisfied that the detention of the property to be released is no longer justified. Forfeiture Forfeiture 303O 1 While property is detained under this Chapter, an application for the forfeiture of the whole or any part of it may be made— a to a magistrates' court by a person specified in subsection (2); b to the sheriff by the Scottish Ministers. 2 The persons referred to in subsection (1)(a) are— a the Commissioners for Her Majesty's Revenue and Customs, b a constable, c an SFO officer, or d an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453. 3 The court or sheriff may order the forfeiture of the property or any part of it if satisfied that— a the property is a listed asset, and b what is to be forfeited is recoverable property or intended by any person for use in unlawful conduct. 4 An order under subsection (3) made by a magistrates' court may provide for payment under section 303U of reasonable legal expenses that a person has reasonably incurred, or may reasonably incur, in respect of— a the proceedings in which the order is made, or b any related proceedings under this Chapter. 5 A sum in respect of a relevant item of expenditure is not payable under section 303U in pursuance of provision under subsection (4) unless— a the person who applied for the order under subsection (3) agrees to its payment, or b the court has assessed the amount allowed in respect of that item and the sum is paid in respect of the assessed amount. 6 For the purposes of subsection (5)— a a “relevant item of expenditure” is an item of expenditure to which regulations under section 286B would apply if the order under subsection (3) had instead been a recovery order; b an amount is “allowed” in respect of a relevant item of expenditure if it would have been allowed by those regulations; c if the person who applied for the order under subsection (3) was a constable, an SFO officer or an accredited financial investigator, that person may not agree to the payment of a sum unless the person is a senior officer or is authorised to do so by a senior officer. 7 “Senior officer” has the same meaning in subsection (6)(c) as it has in section 303E. 8 Subsection (3) ceases to apply on the transfer of an application made under this section in accordance with section 303R(1)(a) or (b). 9 Where an application for the forfeiture of any property is made under this section, the property is to be detained (and may not be released under any power conferred by this Chapter) until any proceedings in pursuance of the application (including any proceedings on appeal) are concluded. 10 Where the property to which the application relates is being detained under this Chapter as part of an item of property, having been seized under section 303J(2), subsection (9) is to be read as if it required the continued detention of the whole of the item of property. Associated and joint property 303P 1 Sections 303Q and 303R apply if— a an application is made under section 303O in respect of property detained under this Chapter, b the court or sheriff is satisfied that the property is a listed asset, c the court or sheriff is satisfied that all or part of the property is recoverable property or intended by any person for use in unlawful conduct, and d there exists property that is associated with the property in relation to which the court or sheriff is satisfied as mentioned in paragraph (c). 2 Sections 303Q and 303R also apply in England and Wales and Northern Ireland if— a an application is made under section 303O in respect of property detained under this Chapter, b the court is satisfied that the property is a listed asset, c the court is satisfied that all or part of the property is recoverable property, and d the property in relation to which the court is satisfied as mentioned in paragraph (c) belongs to joint tenants and one of the tenants is an excepted joint owner. 3 In this section and sections 303Q and 303R “ associated property ” means property of any of the following descriptions that is not itself the forfeitable property— a any interest in the forfeitable property; b any other interest in the property in which the forfeitable property subsists; c if the forfeitable property is a tenancy in common, the tenancy of the other tenant; d if (in Scotland) the forfeitable property is owned in common, the interest of the other owner; e if the forfeitable property is part of a larger property, but not a separate part, the remainder of that property. References to property being associated with forfeitable property are to be read accordingly. 4 In this section and sections 303Q and 303R the “ forfeitable property ” means the property in relation to which the court or sheriff is satisfied as mentioned in subsection (1)(c) or (2)(c) (as the case may be). Agreements about associated and joint property 303Q 1 Where— a this section applies, and b the person who applied for the order under section 303O (on the one hand) and the person who holds the associated property or who is the excepted joint owner (on the other hand) agree, the magistrates' court or sheriff may, instead of making an order under section 303O(3), make an order requiring the person who holds the associated property or who is the excepted joint owner to make a payment to a person identified in the order. 2 The amount of the payment is (subject to subsection (3)) to be the amount which the persons referred to in subsection (1)(b) agree represents— a in a case where this section applies by virtue of section 303P(1), the value of the forfeitable property; b in a case where this section applies by virtue of section 303P(2), the value of the forfeitable property less the value of the excepted joint owner's share. 3 The amount of the payment may be reduced if the person who applied for the order under section 303O agrees that the other party to the agreement has suffered loss as a result of the seizure of the forfeitable property and any associated property under section 303J and its subsequent detention. 4 The reduction that is permissible by virtue of subsection (3) is such amount as the parties to the agreement agree is reasonable, having regard to the loss suffered and any other relevant circumstances. 5 An order under subsection (1) may, so far as required for giving effect to the agreement, include provision for vesting, creating or extinguishing any interest in property. 6 An order under subsection (1) made by a magistrates' court may provide for payment under subsection (12) of reasonable legal expenses that a person has reasonably incurred, or may reasonably incur, in respect of— a the proceedings in which the order is made, or b any related proceedings under this Chapter. 7 A sum in respect of a relevant item of expenditure is not payable under subsection (12) in pursuance of provision under subsection (6) unless— a the person who applied for the order under section 303O agrees to its payment, or b the court has assessed the amount allowed in respect of that item and the sum is paid in respect of the assessed amount. 8 For the purposes of subsection (7)— a a “relevant item of expenditure” is an item of expenditure to which regulations under section 286B would apply if the order under subsection (1) had instead been a recovery order; b an amount is “allowed” in respect of a relevant item of expenditure if it would have been allowed by those regulations. 9 For the purposes of section 308(2), on the making of an order under subsection (1), the forfeitable property is to be treated as if it had been forfeited. 10 If there is more than one item of associated property or more than one excepted joint owner, the total amount to be paid under subsection (1), and the part of that amount which is to be provided by each person who holds any such associated property or who is an excepted joint owner, is to be agreed between both (or all) of them and the person who applied for the order under section 303O. 11 If the person who applied for the order under section 303O was a constable, an SFO officer or an accredited financial investigator, that person may enter into an agreement for the purposes of any provision of this section only if the person is a senior officer or is authorised to do so by a senior officer. “Senior officer” has the same meaning in this subsection as it has in section 303E. 12 An amount received under an order under subsection (1) must be applied as follows— a first, it must be applied in making any payment of legal expenses which, after giving effect to subsection (7), are payable under this subsection in pursuance of provision under subsection (6); b second, it must be applied in payment or reimbursement of any reasonable costs incurred in storing or insuring the forfeitable property and any associated property whilst detained under this Part; c third, it must be paid— i if the order was made by a magistrates' court, into the Consolidated Fund; ii if the order was made by the sheriff, into the Scottish Consolidated Fund. Associated and joint property: default of agreement 303R 1 Where this section applies and there is no agreement under section 303Q, the magistrates' court or sheriff— a must transfer the application made under section 303O to the relevant court if satisfied that the value of the forfeitable property and any associated property is £10,000 or more; b may transfer the application made under section 303O to the relevant court if satisfied that the value of the forfeitable property and any associated property is less than £10,000. 2 The “relevant court” is— a the High Court, where the application under section 303O was made to a magistrates' court; b the Court of Session, where the application under section 303O was made to the sheriff. 3 Where (under subsection (1)(a) or (b)) an application made under section 303O is transferred to the relevant court, the relevant court may order the forfeiture of the property to which the application relates, or any part of that property, if satisfied that— a the property is a listed asset, and b what is to be forfeited is recoverable property or intended by any person for use in unlawful conduct. 4 An order under subsection (3) made by the High Court may include provision of the type that may be included in an order under section 303O(3) made by a magistrates' court by virtue of section 303O(4). 5 If provision is included in an order of the High Court by virtue of subsection (4) of this section, section 303O(5) and (6) apply with the necessary modifications. 6 The relevant court may, as well as making an order under subsection (3), make an order— a providing for the forfeiture of the associated property or (as the case may be) for the excepted joint owner's interest to be extinguished, or b providing for the excepted joint owner's interest to be severed. 7 Where (under subsection (1)(b)) the magistrates' court or sheriff decides not to transfer an application made under section 303O to the relevant court, the magistrates' court or sheriff may, as well as making an order under section 303O(3), make an order— a providing for the forfeiture of the associated property or (as the case may be) for the excepted joint owner's interest to be extinguished, or b providing for the excepted joint owner's interest to be severed. 8 An order under subsection (6) or (7) may be made only if the relevant court, the magistrates' court or the sheriff (as the case may be) thinks it just and equitable to do so. 9 An order under subsection (6) or (7) must provide for the payment of an amount to the person who holds the associated property or who is an excepted joint owner. 10 In making an order under subsection (6) or (7), and including provision in it by virtue of subsection (9), the relevant court, the magistrates' court or the sheriff (as the case may be) must have regard to— a the rights of any person who holds the associated property or who is an excepted joint owner and the value to that person of that property or (as the case may) of that person's share (including any value that cannot be assessed in terms of money), and b the interest of the person who applied for the order under section 303O in realising the value of the forfeitable property. 11 If the relevant court, the magistrates' court or the sheriff (as the case may be) is satisfied that— a the person who holds the associated property or who is an excepted joint owner has suffered loss as a result of the seizure of the forfeitable property and any associated property under section 303J and its subsequent detention, and b the circumstances are exceptional, an order under subsection (6) or (7) may require the payment of compensation to that person. 12 The amount of compensation to be paid by virtue of subsection (11) is the amount the relevant court, the magistrates' court or the sheriff (as the case may be) thinks reasonable, having regard to the loss suffered and any other relevant circumstances. 13 Compensation to be paid by virtue of subsection (11) is to be paid in the same way that compensation is to be paid under section 303W. Sections 303O to 303R: appeals 303S 1 Any party to proceedings for an order for the forfeiture of property under section 303O may appeal against— a the making of an order under section 303O; b the making of an order under section 303R(7); c a decision not to make an order under section 303O unless the reason that no order was made is that an order was instead made under section 303Q; d a decision not to make an order under section 303R(7). Paragraphs (c) and (d) do not apply if the application for the order under section 303O was transferred in accordance with section 303R(1)(a) or (b). 2 Where an order under section 303Q is made by a magistrates' court, any party to the proceedings for the order (including any party to the proceedings under section 303O that preceded the making of the order) may appeal against a decision to include, or not to include, provision in the order under subsection (6) of section 303Q. 3 An appeal under this section lies— a in relation to England and Wales, to the Crown Court; b in relation to Scotland, to the Sheriff Appeal Court; c in relation to Northern Ireland, to a county court. 4 An appeal under this section must be made before the end of the period of 30 days starting with the day on which the court makes the order or decision. 5 The court hearing the appeal may make any order it thinks appropriate. 6 If the court upholds an appeal against an order forfeiting property, it may order the release of the whole or any part of the property. Realisation of forfeited property 303T 1 If property is forfeited under section 303O or 303R, a relevant officer must realise the property or make arrangements for its realisation. 2 But the property is not to be realised— a before the end of the period within which an appeal may be made (whether under section 303S or otherwise), or b if an appeal is made within that period, before the appeal is determined or otherwise disposed of. 3 The realisation of property under subsection (1) must be carried out, so far as practicable, in the manner best calculated to maximise the amount obtained for the property. Proceeds of realisation 303U 1 The proceeds of property realised under section 303T must be applied as follows— a first, they must be applied in making any payment required to be made by virtue of section 303R(9); b second, they must be applied in making any payment of legal expenses which, after giving effect to section 303O(5) (including as applied by section 303R(5)), are payable under this subsection in pursuance of provision under section 303O(4) or, as the case may be, 303R(4); c third, they must be applied in payment or reimbursement of any reasonable costs incurred in storing or insuring the property whilst detained under this Part and in realising the property; d fourth, they must be paid— i if the property was forfeited by a magistrates' court or the High Court, into the Consolidated Fund; ii if the property was forfeited by the sheriff or the Court of Session, into the Scottish Consolidated Fund. 2 If what is realised under section 303T represents part only of an item of property seized under section 303J and detained under this Chapter, the reference in subsection (1)(c) to costs incurred in storing or insuring the property is to be read as a reference to costs incurred in storing or insuring the whole of the item of property. Supplementary Victims and other owners 303V 1 A person who claims that any property detained under this Chapter, or any part of it, belongs to him or her may apply for the property or part to be released. 2 An application under subsection (1) is to be made— a in England and Wales or Northern Ireland, to a magistrates' court; b in Scotland, to the sheriff. 3 The application may be made in the course of proceedings under section 303L or 303O or at any other time. 4 The court or sheriff may order the property to which the application relates to be released to the applicant if it appears to the court or sheriff that— a the applicant was deprived of the property to which the application relates, or of property which it represents, by unlawful conduct, b the property the applicant was deprived of was not, immediately before the applicant was deprived of it, recoverable property, and c the property belongs to the applicant. 5 If subsection (6) applies, the court or sheriff may order the property to which the application relates to be released to the applicant or to the person from whom it was seized. 6 This subsection applies where— a the applicant is not the person from whom the property to which the application relates was seized, b it appears to the court or sheriff that that property belongs to the applicant, c the court or sheriff is satisfied that the release condition is met in relation to that property, and d no objection to the making of an order under subsection (5) has been made by the person from whom that property was seized. 7 The release condition is met— a in relation to property detained under section 303K or 303L, if the conditions in section 303K or (as the case may be) 303L for the detention of the property are no longer met, and b in relation to property detained under section 303O, if the court or sheriff decides not to make an order under that section in relation to the property. Compensation 303W 1 If no order under section 303O, 303Q or 303R is made in respect of any property detained under this Chapter, the person to whom the property belongs or from whom it was seized may make an application for compensation. 2 An application under subsection (1) is to be made— a in England and Wales or Northern Ireland, to a magistrates' court; b in Scotland, to the sheriff. 3 If the court or sheriff is satisfied that the applicant has suffered loss as a result of the detention of the property and that the circumstances are exceptional, the court or sheriff may order compensation to be paid to the applicant. 4 The amount of compensation to be paid is the amount the court or sheriff thinks reasonable, having regard to the loss suffered and any other relevant circumstances. 5 If the property was seized by an officer of Revenue and Customs, the compensation is to be paid by the Commissioners for Her Majesty's Revenue and Customs. 6 If the property was seized by a constable, the compensation is to be paid as follows— a in the case of a constable of a police force in England and Wales, it is to be paid out of the police fund from which the expenses of the police force are met; b in the case of a constable of the Police Service of Scotland, it is to be paid by the Scottish Police Authority; c in the case of a police officer within the meaning of the Police (Northern Ireland) Act 2000, it is to be paid out of money provided by the Chief Constable of the Police Service of Northern Ireland. 7 If the property was seized by an SFO officer, the compensation is to be paid by the Director of the Serious Fraud Office. 8 If the property was seized by a National Crime Agency officer, the compensation is to be paid by the National Crime Agency. 9 If the property was seized by an accredited financial investigator who was not an officer of Revenue and Customs, a constable, an SFO officer or a National Crime Agency officer, the compensation is to be paid as follows— a in the case of an investigator who was— i a member of the civilian staff of a police force (including the metropolitan police force), within the meaning of Part 1 of the Police Reform and Social Responsibility Act 2011, or ii a member of staff of the City of London police force, it is to be paid out of the police fund from which the expenses of the police force are met, b in the case of an investigator who was a member of staff of the Police Service of Northern Ireland, it is to be paid out of money provided by the Chief Constable of the Police Service of Northern Ireland, c in the case of an investigator who was a member of staff of a department of the Government of the United Kingdom, it is to be paid by the Minister of the Crown in charge of the department or by the department, d in the case of an investigator who was a member of staff of a Northern Ireland department, it is to be paid by the department, e in the case of an investigator who was exercising a function of the Welsh Revenue Authority, it is to be paid by the Welsh Revenue Authority, and f in any other case, it is to be paid by the employer of the investigator. 10 The Secretary of State may by regulations amend subsection (9). 11 The power in subsection (10) is exercisable by the Department of Justice (and not by the Secretary of State) so far as it may be used to make provision which could be made by an Act of the Northern Ireland Assembly without the consent of the Secretary of State (see sections 6 to 8 of the Northern Ireland Act 1998.) 12 If an order under section 303O, 303Q or 303R is made in respect only of a part of any property detained under this Chapter, this section has effect in relation to the other part. Powers for prosecutors to appear in proceedings 303X 1 The Director of Public Prosecutions or the Director of Public Prosecutions for Northern Ireland may appear for a constable or an accredited financial investigator in proceedings under this Chapter if the Director— a is asked by, or on behalf of, a constable or (as the case may be) an accredited financial investigator to do so, and b considers it appropriate to do so. 2 The Director of Public Prosecutions may appear for the Commissioners for Her Majesty's Revenue and Customs or an officer of Revenue and Customs in proceedings under this Chapter if the Director— a is asked by, or on behalf of, the Commissioners for Her Majesty's Revenue and Customs or (as the case may be) an officer of Revenue and Customs to do so, and b considers it appropriate to do so. 3 The Directors may charge fees for the provision of services under this section. 4 The references in subsection (1) to an accredited financial investigator do not include an accredited financial investigator who is an officer of Revenue and Customs but the references in subsection (2) to an officer of Revenue and Customs do include an accredited financial investigator who is an officer of Revenue and Customs. “The minimum value” 303Y 1 For the purposes of this Chapter, “the minimum value” is £1,000. 2 The Secretary of State may by regulations amend the amount for the time being specified in subsection (1). 3 The Secretary of State must consult the Scottish Ministers and the Department of Justice before making regulations under subsection (2). Financial investigators 303Z Where an accredited financial investigator of a particular description— a applies for an order under section 303L, b applies for forfeiture under section 303O, or c brings an appeal under, or relating to, this Chapter, any subsequent step in the application or appeal, or any further application or appeal relating to the same matter, may be taken, made or brought by a different accredited financial investigator of the same description. CHAPTER 3B Forfeiture of money held in certain accounts Freezing of certain accounts Application for account freezing order 303Z1 1 This section applies if an enforcement officer has reasonable grounds for suspecting that money held in an account maintained with a relevant financial institution — a is recoverable property, or b is intended by any person for use in unlawful conduct. 2 Where this section applies (but subject to section 303Z2) the enforcement officer may apply to the relevant court for an account freezing order in relation to the account in which the money is held. 3 For the purposes of this Chapter— a an account freezing order is an order that, subject to any exclusions (see section 303Z5), prohibits each person by or for whom the account to which the order applies is operated from making withdrawals or payments from the account; b an account is operated by or for a person if the person is an account holder or a signatory or identified as a beneficiary in relation to the account. 4 An application for an account freezing order may be made without notice if the circumstances of the case are such that notice of the application would prejudice the taking of any steps under this Chapter to forfeit money that is recoverable property or intended by any person for use in unlawful conduct. 5 The money referred to in subsection (1) may be all or part of the credit balance of the account. 5A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 In this Chapter— “ bank ” has the meaning given by section 303Z7; “ building society ” has the same meaning as in the Building Societies Act 1986; “electronic money institution” has the same meaning as in the Electronic Money Regulations 2011 ( S.I. 2011/99 ) (see regulation 2 of those Regulations); “ enforcement officer ” means— an officer of Revenue and Customs, a constable, an SFO officer, or an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453; “ the minimum amount ” has the meaning given by section 303Z8; “payment institution” means an authorised payment institution or a small payment institution (each as defined in regulation 2 of the Payment Services Regulations 2017 ( S.I. 2017/752 )); “relevant court”— in England and Wales and Northern Ireland, means a magistrates' court, and in Scotland, means the sheriff. “relevant financial institution” means— a bank, a building society, an electronic money institution, or a payment institution. Restrictions on making of application under section 303Z1 303Z2 1 The power to apply for an account freezing order is not exercisable if the money in relation to which the enforcement officer's suspicion exists is less in amount than the minimum amount. 2 An enforcement officer may not apply for an account freezing order unless the officer is a senior officer or is authorised to do so by a senior officer. 3 The power to apply for an account freezing order is not exercisable by an SFO officer, or by an accredited financial investigator, in relation to an account maintained with a branch of a relevant financial institution that is in Scotland. 4 For the purposes of this Chapter, a “senior officer” is — a an officer of Revenue and Customs of a rank designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that of a senior police officer, b a senior police officer, c the Director of the Serious Fraud Office, d the Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose, or e an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453. 5 In subsection (4), a “ senior police officer ” means a police officer of at least the rank of inspector. Making of account freezing order 303Z3 1 This section applies where an application for an account freezing order is made under section 303Z1 in relation to an account. 2 The relevant court may make the order if satisfied that there are reasonable grounds for suspecting that money held in the account (whether all or part of the credit balance of the account)— a is recoverable property, or b is intended by any person for use in unlawful conduct. 3 An account freezing order ceases to have effect at the end of the period specified in the order (which may be varied under section 303Z4) unless it ceases to have effect at an earlier or later time in accordance with the provision made by sections 303Z9(6)(c), 303Z11(2) to (7), 303Z14(6) to (8) and 303Z15. 4 The period specified by the relevant court for the purposes of subsection (3) (whether when the order is first made or on a variation under section 303Z4) may not exceed the period of 2 years, starting with the day on which the account freezing order is (or was) made. 5 An account freezing order must provide for notice to be given to persons affected by the order. Variation and setting aside of account freezing order 303Z4 1 The relevant court may at any time vary or set aside an account freezing order on an application made by— a an enforcement officer, or b any person affected by the order. 2 But an enforcement officer may not make an application under subsection (1) unless the officer is a senior officer or is authorised to do so by a senior officer. 3 Before varying or setting aside an account freezing order the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to any person who may be affected by its decision. 4 In relation to Scotland, the references in this section to setting aside an order are to be read as references to recalling it. Exclusions 303Z5 1 The power to vary an account freezing order includes (amongst other things) power to make exclusions from the prohibition on making withdrawals or payments from the account to which the order applies. 2 Exclusions from the prohibition may also be made when the order is made. 3 An exclusion may (amongst other things) make provision for the purpose of enabling a person by or for whom the account is operated— a to meet the person's reasonable living expenses, or b to carry on any trade, business, profession or occupation. 4 An exclusion may be made subject to conditions. 5 Where a magistrates' court exercises the power to make an exclusion for the purpose of enabling a person to meet legal expenses that the person has incurred, or may incur, in respect of proceedings under this Part, it must ensure that the exclusion— a is limited to reasonable legal expenses that the person has reasonably incurred or that the person reasonably incurs, b specifies the total amount that may be released for legal expenses in pursuance of the exclusion, and c is made subject to the same conditions as would be the required conditions (see section 286A) if the order had been made under section 245A (in addition to any conditions imposed under subsection (4)). 6 A magistrates' court, in deciding whether to make an exclusion for the purpose of enabling a person to meet legal expenses in respect of proceedings under this Part— a must have regard to the desirability of the person being represented in any proceedings under this Part in which the person is a participant, and b must disregard the possibility that legal representation of the person in any such proceedings might, were an exclusion not made— i be made available under arrangements made for the purposes of Part 1 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012, or ii be funded by the Northern Ireland Legal Services Commission. 7 The sheriff's power to make exclusions may not be exercised for the purpose of enabling any person to meet any legal expenses in respect of proceedings under this Part. 8 The power to make exclusions must, subject to subsection (6), be exercised with a view to ensuring, so far as practicable, that there is not undue prejudice to the taking of any steps under this Chapter to forfeit money that is recoverable property or intended by any person for use in unlawful conduct. Restriction on proceedings and remedies 303Z6 1 If a court in which proceedings are pending in respect of an account maintained with a relevant financial institution is satisfied that an account freezing order has been applied for or made in respect of the account, it may either stay the proceedings or allow them to continue on any terms it thinks fit. 2 Before exercising the power conferred by subsection (1), the court must (as well as giving the parties to any of the proceedings concerned an opportunity to be heard) give such an opportunity to any person who may be affected by the court's decision. 3 In relation to Scotland, the reference in subsection (1) to staying the proceedings is to be read as a reference to sisting the proceedings. “Bank” 303Z7 1 “ Bank ” means an authorised deposit-taker, other than a building society, that has its head office or a branch in the United Kingdom. 2 In subsection (1), “ authorised deposit-taker ” means— a a person who has permission under Part 4A of the Financial Services and Markets Act 2000 to accept deposits; b a person who— i is specified, or is within a class of persons specified, by an order under section 38 of that Act (exemption orders), and ii accepts deposits; c an EEA firm of the kind mentioned in paragraph 5(b) of Schedule 3 to that Act that has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12(1) of that Schedule) to accept deposits. 3 A reference in subsection (2) to a person or firm with permission to accept deposits does not include a person or firm with permission to do so only for the purposes of, or in the course of, an activity other than accepting deposits. “The minimum amount” 303Z8 1 “The minimum amount” is £1,000. 2 The Secretary of State may by regulations amend the amount for the time being specified in subsection (1). 3 The Secretary of State must consult the Scottish Ministers and the Department of Justice before making regulations under subsection (2). 4 For the purposes of this Chapter the amount of any money held in an account maintained with a relevant financial institution in a currency other than sterling must be taken to be its sterling equivalent, calculated in accordance with the prevailing rate of exchange. Account forfeiture notices (England and Wales and Northern Ireland) Account forfeiture notice 303Z9 1 This section applies while an account freezing order made by a magistrates' court has effect. In this section the account to which the order applies is “the frozen account”. 2 A senior officer may give a notice for the purpose of forfeiting money held in the frozen account (whether all or part of the credit balance of the account) if satisfied that the money— a is recoverable property, or b is intended by any person for use in unlawful conduct. 3 A notice given under subsection (2) is referred to in this Chapter as an account forfeiture notice. 4 An account forfeiture notice must— a state the amount of money held in the frozen account which it is proposed be forfeited, b confirm that the senior officer is satisfied as mentioned in subsection (2), c specify a period for objecting to the proposed forfeiture and an address to which any objections must be sent, and d explain that the money will be forfeited unless an objection is received at that address within the period for objecting. 5 The period for objecting must be at least 30 days starting with the day after the notice is given. 6 If no objection is made within the period for objecting, and the notice has not lapsed under section 303Z11— a the amount of money stated in the notice is forfeited (subject to section 303Z12), b the relevant financial institution with which the frozen account is maintained must transfer that amount of money into an interest-bearing account nominated by an enforcement officer, and c immediately after the transfer has been made, the account freezing order made in relation to the frozen account ceases to have effect. 7 An objection may be made by anyone (whether a recipient of the notice or not). 8 An objection means a written objection sent to the address specified in the notice; and an objection is made when it is received at the address. 9 An objection does not prevent forfeiture of the money held in the frozen account under section 303Z14. Giving of account forfeiture notice 303Z10 1 The Secretary of State must make regulations about how an account forfeiture notice is to be given. 2 The regulations may (amongst other things) provide— a for an account forfeiture notice to be given to such person or persons, and in such manner, as may be prescribed; b for circumstances in which, and the time at which, an account forfeiture notice is to be treated as having been given. 3 The regulations must ensure that where an account forfeiture notice is given it is, if possible, given to every person to whom notice of the account freezing order was given. Lapse of account forfeiture notice 303Z11 1 An account forfeiture notice lapses if— a an objection is made within the period for objecting specified in the notice under section 303Z9(4)(c), b an application is made under section 303Z14 for the forfeiture of money held in the frozen account, or c an order is made under section 303Z4 setting aside the relevant account freezing order. 2 If an account forfeiture notice lapses under subsection (1)(a), the relevant account freezing order ceases to have effect at the end of the period of 48 hours starting with the making of the objection (“the 48-hour period”). This is subject to subsections (3) and (7). 3 If within the 48-hour period an application is made— a for a variation of the relevant account freezing order under section 303Z4 so as to extend the period specified in the order, or b for forfeiture of money held in the frozen account under section 303Z14, the order continues to have effect until the relevant time (and then ceases to have effect). 4 In the case of an application of the kind mentioned in subsection (3)(a), the relevant time means— a if an extension is granted, the time determined in accordance with section 303Z3(3), or b if an extension is not granted, the time when the application is determined or otherwise disposed of. 5 In the case of an application of the kind mentioned in subsection (3)(b), the relevant time is the time determined in accordance with section 303Z14(6). 6 If within the 48-hour period it is decided that no application of the kind mentioned in subsection (3)(a) or (b) is to be made, an enforcement officer must, as soon as possible, notify the relevant financial institution with which the frozen account is maintained of that decision. 7 If the relevant financial institution is notified in accordance with subsection (6) before the expiry of the 48-hour period, the relevant account freezing order ceases to have effect on the institution being so notified. 8 In relation to an account forfeiture notice— a “the frozen account” is the account in which the money to which the account forfeiture notice relates is held; b “the relevant account freezing order” is the account freezing order made in relation to the frozen account. 9 In calculating a period of 48 hours for the purposes of this section no account is to be taken of— a any Saturday or Sunday, b Christmas Day, c Good Friday, or d any day that is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom in which the account freezing order was made. Application to set aside forfeiture 303Z12 1 A person aggrieved by the forfeiture of money in pursuance of section 303Z9(6)(a) may apply to a magistrates' court for an order setting aside the forfeiture of the money or any part of it. 2 The application must be made before the end of the period of 30 days starting with the day on which the period for objecting ended (“the 30-day period”). 3 But the court may give permission for an application to be made after the 30-day period has ended if it thinks that there are exceptional circumstances to explain why the applicant— a failed to object to the forfeiture within the period for objecting, and b failed to make an application within the 30-day period. 4 On an application under this section the court must consider whether the money to which the application relates could be forfeited under section 303Z14 (ignoring the forfeiture mentioned in subsection (1)). 5 If the court is satisfied that the money to which the application relates or any part of it could not be forfeited under that section it must set aside the forfeiture of that money or part. 6 Where the court sets aside the forfeiture of any money— a it must order the release of that money, and b the money is to be treated as never having been forfeited. 7 Where money is released by virtue of subsection (6)(a), there must be added to the money on its release any interest accrued on it whilst in the account referred to in section 303Z9(6)(b). Application of money forfeited under account forfeiture notice 303Z13 1 Money forfeited in pursuance of section 303Z9(6)(a), and any interest accrued on it whilst in the account referred to in section 303Z9(6)(b), is to be paid into the Consolidated Fund. 2 But it is not to be paid in— a before the end of the period within which an application under section 303Z12 may be made (ignoring the possibility of an application by virtue of section 303Z12(3)), or b if an application is made within that period, before the application is determined or otherwise disposed of. Forfeiture orders Forfeiture order 303Z14 1 This section applies while an account freezing order has effect. In this section the account to which the account freezing order applies is “the frozen account”. 2 An application for the forfeiture of money held in the frozen account (whether all or part of the credit balance of the account) may be made— a to a magistrates' court by a person specified in subsection (3), or b to the sheriff by the Scottish Ministers. 3 The persons referred to in subsection (2)(a) are— a the Commissioners for Her Majesty's Revenue and Customs, b a constable, c an SFO officer, or d an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453. 4 The court or sheriff may order the forfeiture of the money or any part of it if satisfied that the money or part— a is recoverable property, or b is intended by any person for use in unlawful conduct. 5 But in the case of recoverable property which belongs to joint tenants, one of whom is an excepted joint owner, an order by a magistrates' court may not apply to so much of it as the court thinks is attributable to the excepted joint owner's share. 6 Where an application is made under subsection (2), the account freezing order is to continue to have effect until the time referred to in subsection (7)(b) or (8). But subsections (7)(b) and (8) are subject to section 303Z15. 7 Where money held in a frozen account is ordered to be forfeited under subsection (4)— a the relevant financial institution with which the frozen account is maintained must transfer that amount of money into an interest-bearing account nominated by an enforcement officer, and b immediately after the transfer has been made the account freezing order made in relation to the frozen account ceases to have effect. 8 Where, other than by the making of an order under subsection (4), an application under subsection (2) is determined or otherwise disposed of, the account freezing order ceases to have effect immediately after that determination or other disposal. Continuation of account freezing order pending appeal 303Z15 1 This section applies where, on an application under subsection (2) of section 303Z14 in relation to an account to which an account freezing order applies, the court or sheriff decides— a to make an order under subsection (4) of that section in relation to part only of the money to which the application related, or b not to make an order under subsection (4) of that section. 2 The person who made the application under section 303Z14(2) may apply without notice to the court or sheriff that made the decision referred to in subsection (1)(a) or (b) for an order that the account freezing order is to continue to have effect. 3 Where the court or sheriff makes an order under subsection (2) the account freezing order is to continue to have effect until— a the end of the period of 48 hours starting with the making of the order under subsection (2), or b if within that period of 48 hours an appeal is brought under section 303Z16 against the decision referred to in subsection (1)(a) or (b), the time when the appeal is determined or otherwise disposed of. 4 Subsection (9) of section 303Z11 applies for the purposes of subsection (3) as it applies for the purposes of that section. Appeal against decision under section 303Z14 303Z16 1 Any party to proceedings for an order for the forfeiture of money under section 303Z14 who is aggrieved by an order under that section or by the decision of the court not to make such an order may appeal— a from an order or decision of a magistrates' court in England and Wales, to the Crown Court; b from an order or decision of the sheriff, to the Sheriff Appeal Court; c from an order or decision of a magistrates' court in Northern Ireland, to a county court. 2 An appeal under subsection (1) must be made before the end of the period of 30 days starting with the day on which the court makes the order or decision. 3 The court hearing the appeal may make any order it thinks appropriate. 4 If the court upholds an appeal against an order forfeiting the money, it may order the release of the whole or any part of the money. 5 Where money is released by virtue of subsection (4), there must be added to the money on its release any interest accrued on it whilst in the account referred to in section 303Z14(7)(a). Application of money forfeited under account forfeiture order 303Z17 1 Money forfeited by an order under section 303Z14, and any interest accrued on it whilst in the account referred to in subsection (7)(a) of that section— a if forfeited by a magistrates' court, is to be paid into the Consolidated Fund, and b if forfeited by the sheriff, is to be paid into the Scottish Consolidated Fund. 2 But it is not to be paid in— a before the end of the period within which an appeal under section 303Z16 may be made, or b if a person appeals under that section, before the appeal is determined or otherwise disposed of. Supplementary Victims and other owners 303Z17A 1 A person who claims that money in respect of which an account freezing order has effect belongs to them may apply for the money to be released. 2 An application under subsection (1) is to be made— a in England and Wales or Northern Ireland, to a magistrates’ court; b in Scotland, to the sheriff. 3 The application may be made in the course of proceedings under section 303Z3 or 303Z14 or at any other time. 4 The court or sheriff may, subject to subsection (8), order the money to which the application relates to be released to the applicant if it appears to the court or sheriff that— a the applicant was deprived of the money to which the application relates, or of property which it represents, by unlawful conduct, b the money the applicant was deprived of was not, immediately before the applicant was deprived of it, recoverable property, and c the money belongs to the applicant. 5 If subsection (6) applies, the court or sheriff may, subject to subsection (8), order the money to which the application relates to be released to the applicant. 6 This subsection applies where— a the applicant is not the person from whom the money to which the application relates was seized, b it appears to the court or sheriff that the money belongs to the applicant, c the court or sheriff is satisfied that the release condition is met in relation to the money, and d no objection to the making of an order under subsection (5) has been made by the person from whom the money was seized. 7 The release condition is met— a in relation to money held in a frozen account, if the conditions for making an order under section 303Z3 in relation to the money are no longer met, or b in relation to money held in a frozen account which is subject to an application for forfeiture under section 303Z14, if the court or sheriff decides not to make an order under that section in relation to the money. 8 Money is not to be released under this section— a if an account forfeiture notice under section 303Z9 is given in respect of the money, until any proceedings in pursuance of the notice (including any proceedings on appeal) are concluded; b if an application for its forfeiture under section 303Z14 is made, until any proceedings in pursuance of the application (including any proceedings on appeal) are concluded. 9 In relation to money held in an account that is subject to an account freezing order, references in this section to a person from whom money was seized include a reference to a person by or for whom the account was operated immediately before the account freezing order was made. Compensation 303Z18 1 This section applies if— a an account freezing order is made, and b none of the money held in the account to which the order applies is forfeited in pursuance of an account forfeiture notice or by an order under section 303Z14. 2 Where this section applies a person by or for whom the account to which the account freezing order applies is operated may make an application to the relevant court for compensation. 3 If the relevant court is satisfied that the applicant has suffered loss as a result of the making of the account freezing order and that the circumstances are exceptional, the relevant court may order compensation to be paid to the applicant. 4 The amount of compensation to be paid is the amount the relevant court thinks reasonable, having regard to the loss suffered and any other relevant circumstances. 5 If the account freezing order was applied for by an officer of Revenue and Customs, the compensation is to be paid by the Commissioners for Her Majesty's Revenue and Customs. 6 If the account freezing order was applied for by a constable, the compensation is to be paid as follows— a in the case of a constable of a police force in England and Wales, it is to be paid out of the police fund from which the expenses of the police force are met; b in the case of a constable of the Police Service of Scotland, it is to be paid by the Scottish Police Authority; c in the case of a police officer within the meaning of the Police (Northern Ireland) Act 2000, it is to be paid out of money provided by the Chief Constable of the Police Service of Northern Ireland. 7 If the account freezing order was applied for by an SFO officer, the compensation is to be paid by the Director of the Serious Fraud Office. 8 If the account freezing order was applied for by a National Crime Agency officer, the compensation is to be paid by the National Crime Agency. 9 If the account freezing order was applied for by an accredited financial investigator who was not an officer of Revenue and Customs, a constable, an SFO officer or a National Crime Agency officer, the compensation is to be paid as follows— a in the case of an investigator who was— i a member of the civilian staff of a police force (including the metropolitan police force), within the meaning of Part 1 of the Police Reform and Social Responsibility Act 2011, or ii a member of staff of the City of London police force, it is to be paid out of the police fund from which the expenses of the police force are met, b in the case of an investigator who was a member of staff of the Police Service of Northern Ireland, it is to be paid out of money provided by the Chief Constable of the Police Service of Northern Ireland, c in the case of an investigator who was a member of staff of a department of the Government of the United Kingdom, it is to be paid by the Minister of the Crown in charge of the department or by the department, d in the case of an investigator who was a member of staff of a Northern Ireland department, it is to be paid by the department, e in the case of an investigator who was exercising a function of the Welsh Revenue Authority, it is to be paid by the Welsh Revenue Authority, and f in any other case, it is to be paid by the employer of the investigator. 10 The Secretary of State may by regulations amend subsection (9). 11 The power in subsection (10) is exercisable by the Department of Justice (and not by the Secretary of State) so far as it may be used to make provision which could be made by an Act of the Northern Ireland Assembly without the consent of the Secretary of State (see sections 6 to 8 of the Northern Ireland Act 1998.) Powers for prosecutors to appear in proceedings 303Z19 1 The Director of Public Prosecutions or the Director of Public Prosecutions for Northern Ireland may appear for a constable or an accredited financial investigator in proceedings under this Chapter if the Director— a is asked by, or on behalf of, a constable or (as the case may be) an accredited financial investigator to do so, and b considers it appropriate to do so. 2 The Director of Public Prosecutions may appear for the Commissioners for Her Majesty's Revenue and Customs or an officer of Revenue and Customs in proceedings under this Chapter if the Director— a is asked by, or on behalf of, the Commissioners for Her Majesty's Revenue and Customs or (as the case may be) an officer of Revenue and Customs to do so, and b considers it appropriate to do so. 3 The Directors may charge fees for the provision of services under this section. 4 The references in subsection (1) to an accredited financial investigator do not include an accredited financial investigator who is an officer of Revenue and Customs but the references in subsection (2) to an officer of Revenue and Customs do include an accredited financial investigator who is an officer of Revenue and Customs. CHAPTER 3C Recovery of cryptoassets: searches, seizure and detention Definitions Definitions 303Z20 1 In this Part— a “ cryptoasset ” means a cryptographically secured digital representation of value or contractual rights that uses a form of distributed ledger technology and can be transferred, stored or traded electronically; b “ crypto wallet ” means— i software, ii hardware, iii a physical item, or iv any combination of the things mentioned in sub-paragraphs (i) to (iii) , which is used to store the cryptographic private key that allows cryptoassets to be accessed. 2 The Secretary of State may by regulations amend the definitions of “cryptoasset” and “crypto wallet” in this section. 3 The Secretary of State must consult the Scottish Ministers and the Department of Justice before making regulations under subsection (2) . 4 In this Chapter— a “ enforcement officer ” means— i an officer of Revenue and Customs, ii a constable, iii an SFO officer, or iv an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453; b “ senior officer ” means— i an officer of Revenue and Customs of a rank designated by the Commissioners for His Majesty’s Revenue and Customs as equivalent to that of a senior police officer of at least the rank of inspector, ii a senior police officer of at least the rank of inspector, iii the Director of the Serious Fraud Office, iv the Director General of the National Crime Agency or any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose, or v an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453. Searches Searches 303Z21 1 If an enforcement officer— a is lawfully on any premises, and b has reasonable grounds for suspecting that there is on the premises a cryptoasset-related item, the enforcement officer may search for the cryptoasset-related item there. 2 For the purposes of this Chapter, a “cryptoasset-related item” is an item of property that is, or that contains or gives access to information that is, likely to assist in the seizure under this Part of cryptoassets that— a are recoverable property, or b are intended by any person for use in unlawful conduct. 3 The powers conferred by subsection (6) are exercisable by an enforcement officer if— a the enforcement officer has reasonable grounds for suspecting that there is a cryptoasset-related item in a vehicle, b it appears to the officer that the vehicle is under the control of a person (the suspect) who is in or in the vicinity of the vehicle, and c the vehicle is in a place falling within subsection (4) . 4 The places referred to in subsection (3)(c) are— a a place to which, at the time of the proposed exercise of the powers, the public or any section of the public has access, on payment or otherwise, as of right or by virtue of express or implied permission, and b any other place to which at that time people have ready access but which is not a dwelling. 5 But if the vehicle is in a garden or yard or other land occupied with and used for the purposes of a dwelling, the enforcement officer may exercise the powers conferred by subsection (6) only if the enforcement officer has reasonable grounds for believing— a that the suspect does not reside in the dwelling, and b that the vehicle is not in the place in question with the express or implied permission of a person who resides in the dwelling. 6 The powers conferred by this subsection are— a power to require the suspect to permit entry to the vehicle; b power to require the suspect to permit a search of the vehicle. 7 If an enforcement officer has reasonable grounds for suspecting that a person (the suspect) is carrying a cryptoasset-related item, the enforcement officer may require the suspect— a to permit a search of any article the suspect has with them; b to permit a search of the suspect’s person. 8 The powers conferred by subsections (6) and (7) are exercisable only so far as the enforcement officer thinks it necessary or expedient. 9 An enforcement officer may— a in exercising powers conferred by subsection (6) , detain the vehicle for so long as is necessary for their exercise; b in exercising powers conferred by subsection (7)(b) , detain the suspect for so long as is necessary for their exercise. 10 The powers conferred by this section are exercisable by an SFO officer or an accredited financial investigator only in relation to the following— a premises in England, Wales or Northern Ireland (in the case of subsection (1) ); b vehicles and suspects in England, Wales or Northern Ireland (in the case of subsection (6) ); c suspects in England, Wales or Northern Ireland (in the case of subsection (7) ). Searches: supplemental provision 303Z22 1 The powers conferred by section 303Z21 are exercisable only so far as reasonably required for the purpose of finding a cryptoasset-related item. 2 Section 303Z21 does not require a person to submit to an intimate search or strip search (within the meaning of section 164 of the Customs and Excise Management Act 1979). Prior approval 303Z23 1 The powers conferred by section 303Z21 may be exercised only with the appropriate approval unless, in the circumstances, it is not practicable to obtain that approval before exercising the power. 2 The appropriate approval means the approval of a judicial officer or (if that is not practicable in any case) the approval of a senior officer. 3 A judicial officer means— a in relation to England and Wales and Northern Ireland, a justice of the peace; b in relation to Scotland, the sheriff. 4 If the powers are exercised without the approval of a judicial officer in a case where— a no property is seized by virtue of section 303Z26 , or b any property so seized is not detained for more than 48 hours (calculated in accordance with section 303Z27 ), the relevant officer who exercised the power must give a written report to the appointed person. 5 But the duty in subsection (4) does not apply if, during the course of exercising the powers conferred by section 303Z21 , the enforcement officer seizes cash by virtue of section 294 or property by virtue of section 303J and the cash or property so seized is detained for more than 48 hours (calculated in accordance with section 295(1B) or 303K(5)). 6 A report under subsection (4) must give particulars of the circumstances which led the relevant officer to believe that— a the powers were exercisable, and b it was not practicable to obtain the approval of a judicial officer. 7 In this section and in section 303Z24 the appointed person means— a in relation to England and Wales, a person appointed by the Secretary of State; b in relation to Scotland, a person appointed by the Scottish Ministers; c in relation to Northern Ireland, a person appointed by the Department of Justice. 8 The appointed person must not be a person employed under or for the purposes of a government department or of the Scottish Administration; and the terms and conditions of the person’s appointment, including any remuneration or expenses to be paid to the person, are to be determined by the person making the appointment. Report on exercise of powers 303Z24 1 As soon as possible after the end of each financial year, the appointed person must prepare a report for that year. 2 “ Financial year ” means— a the period beginning with the day on which this section came into force and ending with the next 31 March (which is the first financial year), and b each subsequent period of 12 months beginning with 1 April. 3 The report must give the appointed person’s opinion as to the circumstances and manner in which the powers conferred by section 303Z21 are being exercised in cases where the enforcement officer who exercised them is required to give a report under section 303Z23 (4) . 4 In the report, the appointed person may make any recommendations they consider appropriate. 5 The appointed person must send a copy of the report to whichever of the Secretary of State, the Scottish Ministers or the Department of Justice appointed the person. 6 The Secretary of State must lay a copy of any report the Secretary of State receives under this section before Parliament and arrange for it to be published. 7 The Scottish Ministers must lay a copy of any report they receive under this section before the Scottish Parliament and arrange for it to be published. 8 The Department of Justice must lay a copy of any report it receives under this section before the Northern Ireland Assembly and arrange for it to be published. 9 Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (8) in relation to the laying of a copy of a report as it applies in relation to the laying of a statutory document under an enactment. Codes of practice 303Z25 1 The requirements to make codes of practice set out in sections 303G, 303H and 303I apply in relation to the powers conferred by section 303Z21 as they apply in relation to the powers conferred by section 303C. 2 A requirement in section 303G(2), 303H(2) or 303I(2), as applied by subsection (1), to carry out a relevant action may be satisfied by the carrying out of that action before this section comes into force. 3 In subsection (2) “ relevant action ” means any of the following— a publishing a draft code of practice; b considering any representations made about the draft; c modifying the draft in light of any such representations. 4 The requirement in section 303G(3), as applied by subsection (1), to consult the Attorney General may be satisfied by consultation carried out before this section comes into force. Seizure and detention of cryptoasset-related items Seizure of cryptoasset-related items 303Z26 1 An enforcement officer may seize any item of property if the enforcement officer has reasonable grounds for suspecting that the item is a cryptoasset-related item. 2 If an enforcement officer is lawfully on any premises, the officer may, for the purpose of— a determining whether any property is a cryptoasset-related item, or b enabling or facilitating the seizure under this Chapter of any cryptoasset, require any information which is stored in any electronic form and accessible from the premises to be produced in a form in which it can be taken away and in which it is visible and legible, or from which it can readily be produced in a visible and legible form. 3 But subsection (2) does not authorise an enforcement officer to require a person to produce privileged information. 4 In this section “ privileged information ” means information which a person would be entitled to refuse to provide— a in England and Wales and Northern Ireland, on grounds of legal professional privilege in proceedings in the High Court; b in Scotland, on grounds of legal privilege as defined by section 412. 5 Where an enforcement officer has seized a cryptoasset-related item under subsection (1) , the officer may use any information obtained from the item for the purpose of— a identifying or gaining access to a crypto wallet, and b by doing so, enabling or facilitating the seizure under this Chapter of any cryptoassets. 6 This section does not authorise the seizure by an SFO officer or an accredited financial investigator of an item found in Scotland. Initial detention of seized cryptoasset-related items 303Z27 1 Property seized under section 303Z26 may be detained for an initial period of 48 hours. 2 Subsection (1) authorises the detention of property only for so long as an enforcement officer continues to have reasonable grounds for suspicion in relation to that property as described in section 303Z26 (1) . 3 In calculating a period of 48 hours for the purposes of this section, no account is to be taken of— a any Saturday or Sunday, b Christmas Day, c Good Friday, d any day that is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom within which the property is seized, or e any day prescribed by virtue of section 8(2) of the Criminal Procedure (Scotland) Act 1995 as a court holiday in a sheriff court in the sheriff court district within which the property is seized. Further detention of seized cryptoasset-related items 303Z28 1 The period for which property seized under section 303Z26 may be detained may be extended by an order made— a in England and Wales or Northern Ireland, by a magistrates’ court; b in Scotland, by the sheriff. 2 An order under subsection (1) may not authorise the detention of any property— a beyond the end of the period of 6 months beginning with the date of the order, and b in the case of any further order under this section, beyond the end of the period of 2 years beginning with the date of the first order; but this is subject to subsection (4) . 3 A justice of the peace may also exercise the power of a magistrates’ court to make the first order under subsection (1) . 4 The court or sheriff may make an order for the period of 2 years in subsection (2)(b) to be extended to a period of up to 3 years beginning with the date of the first order. 5 An application for an order under subsection (1) or (4) may be made— a in relation to England and Wales and Northern Ireland, by— i the Commissioners for His Majesty’s Revenue and Customs, ii a constable, iii an SFO officer, or iv an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453; b in relation to Scotland, by the Scottish Ministers in connection with their functions under section 303Z41 or by a procurator fiscal. 6 The court, sheriff or justice may make an order under subsection (1) if satisfied, in relation to the item of property to be further detained, that— a there are reasonable grounds for suspecting that it is a cryptoasset-related item, and b its continued detention is justified. 7 The court or sheriff may make an order under subsection (4) if satisfied that a request for assistance is outstanding in relation to the item of property to be further detained. 8 A “request for assistance” in subsection (7) means a request for assistance in obtaining evidence (including information in any form or article) in connection with the property to be further detained, made— a by a judicial authority in the United Kingdom under section 7 of the Crime (International Co-operation) Act 2003, b by an enforcement officer, to an authority exercising equivalent functions in a foreign country, c by the Scottish Ministers in connection with their functions under this Part, to an authority exercising equivalent functions in a foreign country, or d by a person under section 375A or 408A (evidence overseas). 9 An order under subsection (1) must provide for notice to be given to persons affected by the order. Seizure of cryptoassets 303Z29 1 An enforcement officer may seize cryptoassets if the enforcement officer has reasonable grounds for suspecting that the cryptoassets are recoverable property or intended by any person for use in unlawful conduct. 2 The circumstances in which a cryptoasset is “ seized ” for the purposes of subsection (1) include circumstances in which it is transferred into a crypto wallet controlled by the enforcement officer. 3 This section does not authorise the seizure by an SFO officer or an accredited financial investigator of cryptoassets as a result of information obtained from a cryptoasset-related item found in Scotland. Prior authorisation for detention of cryptoassets 303Z30 1 Where an order is made under section 303Z28 in respect of a cryptoasset-related item, the court, sheriff or justice making the order may, at the same time, make an order to authorise the detention of any cryptoassets that may be seized as a result of information obtained from that item. 2 An application for an order under this section may be made, by a person mentioned in section 303Z28 (5) , at the same time as an application for an order under section 303Z28 is made by that person. 3 The court, sheriff or justice may make an order under this section if satisfied that there are reasonable grounds for suspecting that the cryptoassets that may be seized are recoverable property or intended by any person for use in unlawful conduct. 4 An order under this section authorises detention of the cryptoassets for the same period of time as the order under section 303Z28 authorises detention in respect of the cryptoasset-related item to which those cryptoassets relate. Initial detention of seized cryptoassets 303Z31 1 Cryptoassets seized under section 303Z29 may be detained for an initial period of 48 hours. 2 Subsection (1) authorises the detention of property only for so long as an enforcement officer continues to have reasonable grounds for suspicion in relation to those cryptoassets as described in section 303Z29 (1) . 3 In calculating a period of 48 hours for the purposes of this section, no account is to be taken of— a any Saturday or Sunday, b Christmas Day, c Good Friday, d any day that is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom within which the property is seized, or e any day prescribed by virtue of section 8(2) of the Criminal Procedure (Scotland) Act 1995 as a court holiday in a sheriff court in the sheriff court district within which the property is seized. 4 This section is subject to section 303Z30 . Further detention of seized cryptoassets 303Z32 1 The period for which cryptoassets seized under section 303Z29 may be detained may be extended by an order made— a in England and Wales or Northern Ireland, by a magistrates’ court; b in Scotland, by the sheriff. 2 An order under subsection (1) may not authorise the detention of any cryptoassets— a beyond the end of the period of 6 months beginning with the date of the order, and b in the case of any further order under this section, beyond the end of the period of 2 years beginning with the date of the first order; but this is subject to subsection (4) . 3 A justice of the peace may also exercise the power of a magistrates’ court to make the first order under subsection (1) . 4 The court or sheriff may make an order for the period of 2 years in subsection (2)(b) to be extended to a period of up to 3 years beginning with the date of the first order. 5 An application for an order under subsection (1) or (4) may be made— a in relation to England and Wales and Northern Ireland, by— i the Commissioners for His Majesty’s Revenue and Customs, ii a constable, iii an SFO officer, or iv an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453, b in relation to Scotland, by the Scottish Ministers in connection with their functions under section 303Z41 or by a procurator fiscal. 6 The court, sheriff or justice may make an order under subsection (1) if satisfied, in relation to the cryptoassets to be further detained, that there are reasonable grounds for suspecting that the cryptoassets are recoverable property or intended by any person for use in unlawful conduct. 7 The court or sheriff may make an order under subsection (4) if satisfied that a request for assistance is outstanding in relation to the cryptoassets to be further detained. 8 A “request for assistance” in subsection (7) means a request for assistance in obtaining evidence (including information in any form or article) in connection with the cryptoassets to be further detained, made— a by a judicial authority in the United Kingdom under section 7 of the Crime (International Co-operation) Act 2003, b by an enforcement officer, to an authority exercising equivalent functions in a foreign country, c by the Scottish Ministers in connection with their functions under this Part, to an authority exercising equivalent functions in a foreign country, or d by a person under section 375A or 408A (evidence overseas). 9 An order under subsection (1) must provide for notice to be given to persons affected by the order. Safekeeping of cryptoassets and cryptoasset-related items 303Z33 1 An enforcement officer must arrange for any item of property seized under section 303Z26 to be safely stored throughout the period during which it is detained under this Chapter. 2 An enforcement officer must arrange for any cryptoassets seized under section 303Z29 to be safely stored throughout the period during which they are detained under this Chapter. Release of cryptoassets and cryptoasset-related items 303Z34 1 This section applies while any cryptoasset or other item of property is detained under this Chapter. 2 A magistrates’ court or (in Scotland) the sheriff may direct the release of the whole or any part of the property if the following condition is met. 3 The condition is that the court or sheriff is satisfied, on an application by the person from whom the property was seized, that the conditions for the detention of the property in this Chapter are no longer met in relation to the property to be released. 4 A person within subsection (5) may, after notifying the magistrates’ court, sheriff or justice under whose order property is being detained, release the whole or any part of the property if satisfied that the detention of the property to be released is no longer justified. 5 The following persons are within this subsection— a in relation to England and Wales and Northern Ireland, an enforcement officer; b in relation to Scotland— i the Scottish Ministers, ii an officer of Revenue and Customs, iii a constable, and iv a procurator fiscal. 6 If any cryptoasset-related item which has been released is not claimed within the period of a year beginning with the date on which it was released, an enforcement officer may— a retain the item and deal with it as they see fit, b dispose of the item, or c destroy the item. 7 The powers in subsection (6) may be exercised only— a where the enforcement officer has taken reasonable steps to notify— i the person from whom the item was seized, and ii any other persons who the enforcement officer has reasonable grounds to believe have an interest in the item, that the item has been released, and b with the approval of a senior officer. 8 Any proceeds of a disposal of the item are to be paid— a into the Consolidated Fund if— i the item was directed to be released by a magistrates’ court, or ii a magistrates’ court or justice was notified under subsection (4) of the release; b into the Scottish Consolidated Fund if— i the item was directed to be released by the sheriff, or ii the sheriff was notified under subsection (4) of the release. CHAPTER 3D Recovery of cryptoassets: freezing orders Definitions Definitions 303Z35 1 In this Chapter— a “ cryptoasset exchange provider ” means a firm or sole practitioner who by way of business provides one or more of the following services, including where the firm or sole practitioner does so as creator or issuer of any of the cryptoassets involved— i exchanging, or arranging or making arrangements with a view to the exchange of, cryptoassets for money or money for cryptoassets, ii exchanging, or arranging or making arrangements with a view to the exchange of, one cryptoasset for another, or iii operating a machine which utilises automated processes to exchange cryptoassets for money or money for cryptoassets; b “ custodian wallet provider ” means a firm or sole practitioner who by way of business provides services to safeguard, or to safeguard and administer— i cryptoassets on behalf of its customers, or ii private cryptographic keys on behalf of its customers in order to hold, store and transfer cryptoassets; c “ cryptoasset service provider ” includes cryptoasset exchange provider and custodian wallet provider. 2 For the purposes of subsection (1)(a) , “ money ” means— a money in sterling, b money in any other currency, or c money in any other medium of exchange, but does not include a cryptoasset. 3 In the definition of “cryptoasset exchange provider” in subsection (1) , “ cryptoasset ” includes a right to, or interest in, a cryptoasset. 4 The Secretary of State may by regulations amend the definitions in this section. 5 The Secretary of State must consult the Scottish Ministers and the Department of Justice before making regulations under subsection (4) . Freezing of crypto wallets Application for crypto wallet freezing order 303Z36 1 This section applies if an enforcement officer has reasonable grounds for suspecting that cryptoassets held in a crypto wallet administered by a UK-connected cryptoasset service provider— a are recoverable property, or b are intended by any person for use in unlawful conduct. 2 Where this section applies (but subject to subsection (3) ) the enforcement officer may apply to the relevant court for a crypto wallet freezing order in relation to the crypto wallet in which the cryptoassets are held. 3 An enforcement officer may not apply for a crypto wallet freezing order unless the officer is a senior officer or is authorised to do so by a senior officer. 4 For the purposes of this Chapter— a a crypto wallet freezing order is an order that, subject to any exclusions (see section 303Z39 ), prohibits each person by or for whom the crypto wallet to which the order applies is administered from— i making withdrawals or payments from the crypto wallet, or ii using the crypto wallet in any other way; b a crypto wallet is administered by or for a person if the person is the person to whom services are being provided by a cryptoasset service provider in relation to that crypto wallet. 5 An application for a crypto wallet freezing order may be made without notice if the circumstances of the case are such that notice of the application would prejudice the taking of any steps under this Part to forfeit cryptoassets that are recoverable property or intended by any person for use in unlawful conduct. 6 An application for a crypto wallet freezing order under this section may be combined with an application for an account freezing order under section 303Z1 where a single entity— a is both a relevant financial institution for the purposes of section 303Z1 and a cryptoasset service provider for the purposes of this section, and b operates or administers, for the same person, both an account holding money (above the minimum amount specified in section 303Z8) and a crypto wallet. 7 An application for a crypto wallet freezing order may not be made by an SFO officer, or an accredited financial investigator, in relation to a UK-connected cryptoasset service provider where— a the provider has its registered office, or if it does not have one, its head office in Scotland, and b the day-to-day management of the provider’s business is the responsibility of that office or another establishment maintained by it in Scotland. 8 In this Chapter— “ enforcement officer ” has the meaning given by section 303Z20 ; “ relevant court ” means— in England and Wales and Northern Ireland, a magistrates’ court, and in Scotland, the sheriff; “ senior officer ” has the meaning given by section 303Z20 ; “ UK-connected cryptoasset service provider ” means a cryptoasset service provider which— is acting in the course of business carried on by it in the United Kingdom, has terms and conditions with the persons to whom it provides services which provide for a legal dispute to be litigated in the courts of a part of the United Kingdom, holds, in the United Kingdom, any data relating to the persons to whom it provides services, or meets the condition in subsection (9) . 9 The condition in this subsection is that— a the cryptoasset service provider has its registered office, or if it does not have one, its head office in the United Kingdom, and b the day-to-day management of the provider’s business is the responsibility of that office or another establishment maintained by it in the United Kingdom. Making of a crypto wallet freezing order 303Z37 1 This section applies where an application for a crypto wallet freezing order is made under section 303Z36 in relation to a crypto wallet. 2 The relevant court may make the order if satisfied that there are reasonable grounds for suspecting that some or all of the cryptoassets held in the crypto wallet— a are recoverable property, or b are intended by any person for use in unlawful conduct. 3 A crypto wallet freezing order ceases to have effect at the end of the period specified in the order (which may be varied under section 303Z38 ) unless it ceases to have effect at an earlier or later time in accordance with this Chapter or Chapter 3E or 3F. 4 The period specified by the relevant court for the purposes of subsection (3) (whether when the order is first made or on a variation under section 303Z38 ) may not exceed the period of 2 years, beginning with the day on which the crypto wallet freezing order is (or was) made; but this is subject to subsection (5) . 5 The relevant court may make an order for the period of 2 years in subsection (4) to be extended to a period of up to 3 years beginning with the day on which the crypto wallet freezing order is (or was) made. 6 The relevant court may make an order under subsection (5) if satisfied that a request for assistance is outstanding in relation to some or all of the cryptoassets held in the crypto wallet. 7 A “request for assistance” in subsection (6) means a request for assistance in obtaining evidence (including information in any form or article) in connection with some or all of the cryptoassets held in the crypto wallet, made— a by a judicial authority in the United Kingdom under section 7 of the Crime (International Co-operation) Act 2003, b by an enforcement officer, to an authority exercising equivalent functions in a foreign country, c by the Scottish Ministers in connection with their functions under this Part, to an authority exercising equivalent functions in a foreign country, or d by a person under section 375A or 408A (evidence overseas). 8 A crypto wallet freezing order must provide for notice to be given to persons affected by the order. Variation and setting aside of crypto wallet freezing order 303Z38 1 The relevant court may at any time vary or set aside a crypto wallet freezing order on an application made by— a an enforcement officer, or b any person affected by the order. 2 But an enforcement officer may not make an application under subsection (1) unless the officer is a senior officer or is authorised to do so by a senior officer. 3 Before varying or setting aside a crypto wallet freezing order the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to any person who may be affected by its decision. 4 In relation to Scotland, the references in this section to setting aside an order are to be read as references to recalling it. Exclusions 303Z39 1 The power to vary a crypto wallet freezing order includes (amongst other things) power to make exclusions from the prohibition on making withdrawals or payments from the crypto wallet to which the order applies. 2 Exclusions from the prohibition may also be made when the order is made. 3 An exclusion may (amongst other things) make provision for the purpose of enabling a person by or for whom the crypto wallet is administered— a to meet the person’s reasonable living expenses, or b to carry on any trade, business, profession or occupation. 4 An exclusion may be made subject to conditions. 5 Where a magistrates’ court exercises the power to make an exclusion for the purpose of enabling a person to meet legal expenses that the person has incurred, or may incur, in respect of proceedings under this Part, it must ensure that the exclusion— a is limited to reasonable legal expenses that the person has reasonably incurred or that the person reasonably incurs, b specifies the total amount that may be released for legal expenses in pursuance of the exclusion, and c is made subject to the same conditions as would be the required conditions (see section 286A) if the order had been made under section 245A (in addition to any conditions imposed under subsection (4) ). 6 A magistrates’ court, in deciding whether to make an exclusion for the purpose of enabling a person to meet legal expenses in respect of proceedings under this Part— a must have regard to the desirability of the person being represented in any proceedings under this Part in which the person is a participant, and b must disregard the possibility that legal representation of the person in any such proceedings might, were an exclusion not made— i be made available under arrangements made for the purposes of Part 1 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012, or ii be funded by the Department of Justice. 7 The sheriff’s power to make exclusions may not be exercised for the purpose of enabling any person to meet any legal expenses in respect of proceedings under this Part. 8 The power to make exclusions must, subject to subsection (6) , be exercised with a view to ensuring, so far as practicable, that there is not undue prejudice to the taking of any steps under this Part to forfeit cryptoassets that are recoverable property or intended by any person for use in unlawful conduct. Restrictions on proceedings and remedies 303Z40 1 If a court in which proceedings are pending in respect of a crypto wallet administered by a UK-connected cryptoasset service provider is satisfied that a crypto wallet freezing order has been applied for or made in respect of the crypto wallet, it may either stay the proceedings or allow them to continue on any terms it thinks fit. 2 Before exercising the power conferred by subsection (1) , the court must (as well as giving the parties to any of the proceedings concerned an opportunity to be heard) give such an opportunity to any person who may be affected by the court’s decision. 3 In relation to Scotland, the reference in subsection (1) to staying the proceedings is to be read as a reference to sisting the proceedings. CHAPTER 3E Forfeiture of cryptoassets following detention or freezing order Forfeiture orders Forfeiture order 303Z41 1 This section applies— a while any cryptoassets are detained under Chapter 3C, or b while a crypto wallet freezing order made under section 303Z37 has effect. 2 An application for the forfeiture of some or all of the cryptoassets that are detained or held in the crypto wallet that is subject to the crypto wallet freezing order may be made— a to a magistrates’ court by a person within subsection (3) , or b to the sheriff by the Scottish Ministers. 3 The following persons are within this subsection— a the Commissioners for His Majesty’s Revenue and Customs, b a constable, c an SFO officer, and d an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453. 4 The court or sheriff may order the forfeiture of some or all of the cryptoassets if satisfied that the cryptoassets— a are recoverable property, or b are intended by any person for use in unlawful conduct. 5 An order under subsection (4) made by a magistrates’ court may provide for payment under section 303Z49 of reasonable legal expenses that a person has reasonably incurred, or may reasonably incur, in respect of— a the proceedings in which the order is made, or b any related proceedings under this Chapter. 6 A sum in respect of a relevant item of expenditure is not payable under section 303Z49 in pursuance of provision under subsection (5) unless— a the person who applied for the order under subsection (4) agrees to its payment, or b the court has assessed the amount allowed in respect of that item and the sum is paid in respect of the assessed amount. 7 For the purposes of subsection (6) — a a “relevant item of expenditure” is an item of expenditure to which regulations under section 286B would apply if the order under subsection (4) had instead been a recovery order; b an amount is “allowed” in respect of a relevant item of expenditure if it would have been allowed by those regulations; c if the person who applied for the order under subsection (4) was a constable, an SFO officer or an accredited financial investigator, that person may not agree to the payment of a sum unless the person is a senior officer or is authorised to do so by a senior officer. 8 Subsection (4) ceases to apply on the transfer of an application made under this section in accordance with section 303Z45 (1) . 9 In this Chapter— “ crypto wallet freezing order ” has the same meaning as in Chapter 3D (see section 303Z36 ); “ enforcement officer ” has the meaning given by section 303Z20 ; “ senior officer ” has the meaning given by section 303Z20 . 10 Section 303Z36 (4)(b) applies in relation to this Chapter as it applies in relation to Chapter 3D. Forfeiture order: supplementary 303Z42 1 Subsection (2) applies where an application is made under section 303Z41 for the forfeiture of any cryptoassets detained under Chapter 3C. 2 The cryptoassets are to continue to be detained under Chapter 3C (and may not be released under any power conferred by this Part) until any proceedings in pursuance of the application (including any proceedings on appeal) are concluded. This subsection is subject to Chapter 3F (conversion to money). 3 Where an application is made under section 303Z41 in relation to cryptoassets held in a crypto wallet that is subject to a crypto wallet freezing order— a subsections (4) and (5) apply, and b the crypto wallet freezing order is to continue to have effect until the time referred to in subsection (4)(b) or (5). 4 Where the cryptoassets are ordered to be forfeited under section 303Z41 (4) or 303Z45 (3) — a the cryptoasset service provider that administers the crypto wallet must transfer the cryptoassets into a crypto wallet nominated by an enforcement officer, and b immediately after the transfer has been made, the freezing order ceases to have effect. 5 Where the application is determined or otherwise disposed of other than by the making of an order under section 303Z41 (4) or 303Z45 (3) , the crypto wallet freezing order ceases to have effect immediately after that determination or other disposal. 6 Subsections (4) (b) and (5) are subject to section 303Z46 and Chapter 3F. 7 The Secretary of State may by regulations amend this section to make provision about the forfeiture of cryptoassets held in a crypto wallet that is subject to a crypto wallet freezing order. 8 Regulations under subsection (7) may in particular make provision about— a the process for the forfeiture of cryptoassets; b the realisation of forfeited cryptoassets; c the application of the proceeds of such realisation. 9 Regulations under subsection (7) may make consequential amendments of this Chapter. 10 The Secretary of State may not make regulations under subsection (7) unless the Secretary of State has— a consulted the Scottish Ministers and the Department of Justice, and b given a notice containing the relevant information to the Scottish Ministers and the Department of Justice. 11 Consultation under subsection (10)(a) must include consultation about any effects that the Secretary of State considers the regulations may have on— a a person in Scotland or Northern Ireland (as the case may be) applying for the forfeiture of cryptoassets held in a crypto wallet that is subject to a crypto wallet freezing order, and b a sheriff or court in Scotland or a court in Northern Ireland (as the case may be) considering such an application or making an order for such forfeiture. 12 In subsection (10)(b) “ relevant information ” means— a a description of— i the process undertaken in order to comply with subsection (10)(a) in relation to the Scottish Ministers or the Department of Justice (as the case may be), and ii any agreement, objection or other views expressed as part of that process by the Scottish Ministers or the Department of Justice (as the case may be), and b an explanation of whether and how such views have been taken into account in the regulations (including, in a case where the Secretary of State proposes to make the regulations despite an objection, an explanation of the reasons for doing so). Associated and joint property 303Z43 1 Sections 303Z44 and 303Z45 apply if— a an application is made under section 303Z41 in respect of cryptoassets, b the court or sheriff is satisfied that some or all of the cryptoassets are recoverable property or are intended by any person for use in unlawful conduct, and c there exists property that is associated with the cryptoassets in relation to which the court or sheriff is satisfied as mentioned in paragraph (b). 2 Sections 303Z44 and 303Z45 also apply in England and Wales and Northern Ireland if— a an application is made under section 303Z41 in respect of cryptoassets, b the court is satisfied that some or all of the cryptoassets are recoverable property, and c the cryptoassets in relation to which the court is satisfied as mentioned in paragraph (b) belong to joint tenants and one of the tenants is an excepted joint owner. 3 In this section and sections 303Z44 and 303Z45 “ associated property ” means property of any of the following descriptions that is not itself the forfeitable property— a any interest in the forfeitable property; b any other interest in the property in which the forfeitable property subsists; c if the forfeitable property is part of a larger property, but not a separate part, the remainder of that property. References to property being associated with forfeitable property are to be read accordingly. 4 In this section and sections 303Z44 and 303Z45 , the “ forfeitable property ” means the cryptoassets in relation to which the court or sheriff is satisfied as mentioned in subsection (1)(b) or (2)(b) (as the case may be). Agreements about associated and joint property 303Z44 1 Where— a this section applies, and b the person who applied for the order under section 303Z41 (on the one hand) and the person who holds the associated property or who is the excepted joint owner (on the other hand) agree, the magistrates’ court or sheriff may, instead of making an order under section 303Z41 (4) , make an order requiring the person who holds the associated property or who is the excepted joint owner to make a payment to a person identified in the order. 2 The amount of the payment is (subject to subsection (3) ) to be the amount which the persons referred to in subsection (1)(b) agree represents— a in a case where this section applies by virtue of section 303Z43 (1) , the value of the forfeitable property; b in a case where this section applies by virtue of section 303Z43 (2) , the value of the forfeitable property less the value of the excepted joint owner’s share. 3 The amount of the payment may be reduced if the person who applied for the order under section 303Z41 agrees that the other party to the agreement has suffered loss as a result of— a the seizure of the forfeitable property under section 303Z29 and its subsequent detention, or b the making of a crypto wallet freezing order under section 303Z37 . 4 The reduction that is permissible by virtue of subsection (3) is such amount as the parties to the agreement agree is reasonable, having regard to the loss suffered and any other relevant circumstances. 5 An order under subsection (1) may, so far as required for giving effect to the agreement, include provision for vesting, creating or extinguishing any interest in property. 6 An order under subsection (1) made by a magistrates’ court may provide for payment under subsection (12) of reasonable legal expenses that a person has reasonably incurred, or may reasonably incur, in respect of— a the proceedings in which the order is made, or b any related proceedings under this Chapter. 7 A sum in respect of a relevant item of expenditure is not payable under subsection (12) in pursuance of provision under subsection (6) unless— a the person who applied for the order under section 303Z41 agrees to its payment, or b the court has assessed the amount allowed in respect of that item and the sum is paid in respect of the assessed amount. 8 For the purposes of subsection (7) — a a “relevant item of expenditure” is an item of expenditure to which regulations under section 286B would apply if the order under subsection (1) had instead been a recovery order; b an amount is “allowed” in respect of a relevant item of expenditure if it would have been allowed by those regulations. 9 For the purposes of section 308(2), on the making of an order under subsection (1) , the forfeitable property is to be treated as if it had been forfeited. 10 If there is more than one item of associated property or more than one excepted joint owner, the total amount to be paid under subsection (1) , and the part of that amount which is to be provided by each person who holds any such associated property or who is an excepted joint owner, is to be agreed between both (or all) of them and the person who applied for the order under section 303Z41 . 11 If the person who applied for the order under section 303Z41 was a constable, an SFO officer or an accredited financial investigator, that person may enter into an agreement for the purposes of any provision of this section only if the person is a senior officer or is authorised to do so by a senior officer. 12 An amount received under an order under subsection (1) must be applied as follows— a first, it must be applied in making any payment of legal expenses which, after giving effect to subsection (7) , are payable under this subsection in pursuance of provision under subsection (6) ; b second, it must be applied in payment or reimbursement of any reasonable costs incurred in storing or insuring the forfeitable property and any associated property whilst detained under this Part; c third, it must be paid— i if the order was made by a magistrates’ court, into the Consolidated Fund; ii if the order was made by the sheriff, into the Scottish Consolidated Fund. Associated and joint property: default of agreement 303Z45 1 Where this section applies and there is no agreement under section 303Z44 , the magistrates’ court or sheriff may transfer the application made under section 303Z41 to the appropriate court. 2 The “appropriate court” is— a the High Court, where the application under section 303Z41 was made to a magistrates’ court; b the Court of Session, where the application under section 303Z41 was made to the sheriff. 3 Where (under subsection (1) ) an application made under section 303Z41 is transferred to the appropriate court, the appropriate court may order the forfeiture of the property to which the application relates, or any part of that property, if satisfied that what is to be forfeited is recoverable property or intended by any person for use in unlawful conduct. 4 An order under subsection (3) made by the High Court may include provision of the type that may be included in an order under section 303Z41 (4) made by a magistrates’ court by virtue of section 303Z41 (5) . 5 If provision is included in an order of the High Court by virtue of subsection (4) of this section, section 303Z41 (6) and (7) apply with the necessary modifications. 6 The appropriate court may, as well as making an order under subsection (3) , make an order— a providing for the forfeiture of the associated property or (as the case may be) for the excepted joint owner‘s interest to be extinguished, or b providing for the excepted joint owner‘s interest to be severed. 7 Where (under subsection (1) ) the magistrates’ court or sheriff decides not to transfer an application made under section 303Z41 to the appropriate court, the magistrates’ court or sheriff may, as well as making an order under section 303Z41 (4) , make an order— a providing for the forfeiture of the associated property or (as the case may be) for the excepted joint owner‘s interest to be extinguished, or b providing for the excepted joint owner‘s interest to be severed. 8 An order under subsection (6) or (7) may be made only if the appropriate court, the magistrates’ court or the sheriff (as the case may be) thinks it just and equitable to do so. 9 An order under subsection (6) or (7) must provide for the payment of an amount to the person who holds the associated property or who is an excepted joint owner. 10 In making an order under subsection (6) or (7) , and including provision in it by virtue of subsection (9) , the appropriate court, the magistrates’ court or the sheriff (as the case may be) must have regard to— a the rights of any person who holds the associated property or who is an excepted joint owner and the value to that person of that property or (as the case may be) of that person‘s share (including any value that cannot be assessed in terms of money), and b the interest of the person who applied for the order under section 303Z41 in realising the value of the forfeitable property. 11 If the appropriate court, the magistrates’ court or the sheriff (as the case may be) is satisfied that— a the person who holds the associated property or who is an excepted joint owner has suffered loss as a result of— i the seizure of the forfeitable property under section 303Z29 and its subsequent detention, or ii the making of the crypto wallet freezing order under section 303Z37 , and b the circumstances are exceptional, an order under subsection (6) or (7) may require the payment of compensation to that person. 12 The amount of compensation to be paid by virtue of subsection (11) is the amount the appropriate court, the magistrates’ court or the sheriff (as the case may be) thinks reasonable, having regard to the loss suffered and any other relevant circumstances. 13 Compensation to be paid by virtue of subsection (11) is to be paid in the same way that compensation is to be paid under section 303Z52 . Continuation of crypto wallet freezing order pending appeal 303Z46 1 This section applies where, on an application under section 303Z41 in relation to a crypto wallet to which a crypto wallet freezing order applies— a the magistrates’ court or sheriff decides— i to make an order under section 303Z41(4) in relation to some but not all of the cryptoassets to which the application related, or ii not to make an order under section 303Z41(4), or b if the application is transferred in accordance with section 303Z45(1), the High Court or Court of Session decides— i to make an order under section 303Z45(3) in relation to some but not all of the cryptoassets to which the application related, or ii not to make an order under section 303Z45(3). 2 The person who made the application under section 303Z41 may apply without notice to the court or sheriff that made the decision referred to in subsection (1) for an order that the crypto wallet freezing order is to continue to have effect. 3 Where the court or sheriff makes an order under subsection (2) the crypto wallet freezing order is to continue to have effect until— a the end of the period of 48 hours starting with the making of the order under subsection (2) , or b if within that period of 48 hours an appeal is brought (whether under section 303Z47 or otherwise) against the decision referred to in subsection (1), the time when the appeal is determined or otherwise disposed of. 4 Subsection (3) of section 303Z31 applies for the purposes of subsection (3) as it applies for the purposes of that section. Sections 303Z41 to 303Z45 : appeals 303Z47 1 Any party to proceedings for an order for the forfeiture of cryptoassets under section 303Z41 may appeal against— a the making of an order under section 303Z41 ; b the making of an order under section 303Z45 (7) ; c a decision not to make an order under section 303Z41 unless the reason that no order was made is that an order was instead made under section 303Z44 ; d a decision not to make an order under section 303Z45 (7) . Paragraphs (c) and (d) do not apply if the application for the order under section 303Z41 was transferred in accordance with section 303Z45 (1) . 2 Where an order under section 303Z44 is made by a magistrates’ court, any party to the proceedings for the order (including any party to the proceedings under section 303Z41 that preceded the making of the order) may appeal against a decision to include, or not to include, provision in the order under section 303Z44 (6) . 3 An appeal under this section lies— a in relation to England and Wales, to the Crown Court; b in relation to Scotland, to the Sheriff Appeal Court; c in relation to Northern Ireland, to a county court. 4 An appeal under this section must be made before the end of the period of 30 days starting with the day on which the court or sheriff makes the order or decision. 5 The court hearing the appeal may make any order it thinks appropriate. 6 If the court upholds an appeal against an order forfeiting any cryptoasset or other item of property, it may order the release of the whole or any part of the property. Realisation or destruction of forfeited cryptoassets etc 303Z48 1 This section applies where any cryptoasset or other item of property is forfeited under this Chapter. 2 An enforcement officer must— a realise the property, or b make arrangements for its realisation. This is subject to subsections (3) to (5) . 3 The property is not to be realised— a before the end of the period within which an appeal may be made (whether under section 303Z47 or otherwise), or b if an appeal is made within that period, before the appeal is determined or otherwise disposed of. 4 The realisation of property under subsection (2) must be carried out, so far as practicable, in the manner best calculated to maximise the amount obtained for the property. 5 Where an enforcement officer is satisfied that— a it is not reasonably practicable to realise any cryptoasset, or b there are reasonable grounds to believe that the realisation of any cryptoasset would be contrary to the public interest, the enforcement officer may destroy the cryptoasset. 6 But— a the enforcement officer may destroy the cryptoasset only if the officer is a senior officer or is authorised to do so by a senior officer, and b the cryptoasset is not to be destroyed— i before the end of the period within which an appeal may be made (whether under section 303Z47 or otherwise), or ii if an appeal is made within that period, before the appeal is determined or otherwise disposed of. 7 The question of whether the realisation of the cryptoasset would be contrary to the public interest is to be determined with particular reference to how likely it is that the entry of the cryptoasset into general circulation would facilitate criminal conduct by any person. Proceeds of realisation 303Z49 1 This section applies where any cryptoasset or other item of property is realised under section 303Z48 . 2 The proceeds of the realisation must be applied as follows— a first, they must be applied in making any payment required to be made by virtue of section 303Z45 (9) ; b second, they must be applied in making any payment of legal expenses which, after giving effect to section 303Z41 (6) (including as applied by section 303Z45 (5) ), are payable under this subsection in pursuance of provision under section 303Z41 (5) or, as the case may be, 303Z45 (4) ; c third, they must be applied in payment or reimbursement of any reasonable costs incurred in storing or insuring the property whilst detained under this Part and in realising the property; d fourth, they must be paid— i if the property was forfeited by a magistrates’ court or the High Court, into the Consolidated Fund; ii if the property was forfeited by the sheriff or the Court of Session, into the Scottish Consolidated Fund. 3 If what is realised under section 303Z48 represents part only of an item of property, the reference in subsection (2)(c) to costs incurred in storing or insuring the property is to be read as a reference to costs incurred in storing or insuring the whole of the property. Supplementary Victims and other owners: detained cryptoassets 303Z50 1 A person who claims that any cryptoassets detained under this Part belong to the person may apply for some or all of the cryptoassets to be released. 2 An application under subsection (1) is to be made— a in England and Wales or Northern Ireland, to a magistrates’ court; b in Scotland, to the sheriff. 3 The application may be made in the course of proceedings under section 303Z32 or 303Z41 or at any other time. 4 The court or sheriff may order the cryptoassets to which the application relates to be released to the applicant if it appears to the court or sheriff that— a the applicant was deprived of the cryptoassets to which the application relates, or of property which they represent, by unlawful conduct, b the cryptoassets the applicant was deprived of were not, immediately before the applicant was deprived of them, recoverable property, and c the cryptoassets belong to the applicant. 5 If subsection (6) applies, the court or sheriff may order the cryptoassets to which the application relates to be released to the applicant or to the person from whom they were seized. 6 This subsection applies where— a the applicant is not the person from whom the cryptoassets to which the application relates were seized, b it appears to the court or sheriff that those cryptoassets belong to the applicant, c the court or sheriff is satisfied that the release condition is met in relation to those cryptoassets, and d no objection to the making of an order under subsection (5) has been made by the person from whom those cryptoassets were seized. 7 The release condition is met— a if the conditions in Chapter 3C for the detention of the cryptoassets are no longer met, or b in relation to cryptoassets which are subject to an application for forfeiture under section 303Z41 , if the court or sheriff decides not to make an order under that section in relation to the cryptoassets. Victims and other owners: crypto wallet freezing orders 303Z51 1 A person who claims that any cryptoassets held in a crypto wallet in respect of which a crypto wallet freezing order has effect belong to the person may apply for some or all of the cryptoassets to be released. 2 An application under subsection (1) is to be made— a in England and Wales or Northern Ireland, to a magistrates’ court; b in Scotland, to the sheriff. 3 The application may be made in the course of proceedings under section 303Z37 or 303Z41 or at any other time. 4 The court or sheriff may, subject to subsection (8), order the cryptoassets to which the application relates to be released to the applicant if it appears to the court or sheriff that— a the applicant was deprived of the cryptoassets to which the application relates, or of property which they represent, by unlawful conduct, b the cryptoassets the applicant was deprived of were not, immediately before the applicant was deprived of them, recoverable property, and c the cryptoassets belong to the applicant. 5 If subsection (6) applies, the court or sheriff may, subject to subsection (8), order the cryptoassets to which the application relates to be released to the applicant. 6 This subsection applies where— a the applicant is not the person from whom the cryptoassets to which the application relates were seized, b it appears to the court or sheriff that those cryptoassets belong to the applicant, c the court or sheriff is satisfied that the release condition is met in relation to those cryptoassets, and d no objection to the making of an order under subsection (5) has been made by the person from whom those cryptoassets were seized. 7 The release condition is met— a if the conditions for the making of the crypto wallet freezing order are no longer met in relation to the cryptoassets to which the application relates, or b in relation to cryptoassets held in a crypto wallet subject to a crypto wallet freezing order which are subject to an application for forfeiture under section 303Z41 , if the court or sheriff decides not to make an order under that section in relation to the cryptoassets. 8 If an application under section 303Z41 is made for the forfeiture of the cryptoassets, the cryptoassets are not to be released under this section until any proceedings in pursuance of the application (including any proceedings on appeal) are concluded. 9 In relation to cryptoassets held in a crypto wallet that is subject to a crypto wallet freezing order, references in this section to a person from whom cryptoassets were seized include a reference to a person by or for whom the crypto wallet was administered immediately before the crypto wallet freezing order was made. Compensation 303Z52 1 This section applies if no order is made under section 303Z41 , 303Z44 or 303Z45 in respect of cryptoassets detained under this Part or held in a crypto wallet that is subject to a crypto wallet freezing order under section 303Z37 . 2 Where this section applies, the following may make an application to the relevant court for compensation— a a person to whom the cryptoassets belong or from whom they were seized, or b a person by or for whom a crypto wallet to which the crypto wallet freezing order applies is administered. 3 If the relevant court is satisfied that the applicant has suffered loss as a result of the detention of the cryptoassets or the making of the crypto wallet freezing order and that the circumstances are exceptional, the relevant court may order compensation to be paid to the applicant. 4 The amount of compensation to be paid is the amount the relevant court thinks reasonable, having regard to the loss suffered and any other relevant circumstances. 5 If the cryptoassets were seized, or the crypto wallet freezing order was applied for, by an officer of Revenue and Customs, the compensation is to be paid by the Commissioners for His Majesty’s Revenue and Customs. 6 If the cryptoassets were seized, or the crypto wallet freezing order was applied for, by a constable, the compensation is to be paid as follows— a in the case of a constable of a police force in England and Wales, it is to be paid out of the police fund from which the expenses of the police force are met; b in the case of a constable of the Police Service of Scotland, it is to be paid by the Scottish Police Authority; c in the case of a police officer within the meaning of the Police (Northern Ireland) Act 2000, it is to be paid out of money provided by the Chief Constable of the Police Service of Northern Ireland. 7 If the cryptoassets were seized, or the crypto wallet freezing order was applied for, by an SFO officer, the compensation is to be paid by the Director of the Serious Fraud Office. 8 If the cryptoassets were seized, or the crypto wallet freezing order was applied for, by a National Crime Agency officer, the compensation is to be paid by the National Crime Agency. 9 If the cryptoassets were seized, or the crypto wallet freezing order was applied for, by an accredited financial investigator who was not an officer of Revenue and Customs, a constable, an SFO officer or a National Crime Agency officer, the compensation is to be paid as follows— a in the case of an investigator who was— i a member of the civilian staff of a police force (including the metropolitan police force), within the meaning of Part 1 of the Police Reform and Social Responsibility Act 2011, or ii a member of staff of the City of London police force, it is to be paid out of the police fund from which the expenses of the police force are met, b in the case of an investigator who was a member of staff of the Police Service of Northern Ireland, it is to be paid out of money provided by the Chief Constable of the Police Service of Northern Ireland, c in the case of an investigator who was a member of staff of a department of the Government of the United Kingdom, it is to be paid by the Minister of the Crown in charge of the department or by the department, d in the case of an investigator who was a member of staff of a Northern Ireland department, it is to be paid by the department, e in the case of an investigator who was exercising a function of the Welsh Revenue Authority, it is to be paid by the Welsh Revenue Authority, and f in any other case, it is to be paid by the employer of the investigator. 10 The Secretary of State may by regulations amend subsection (9) . 11 The power in subsection (10) is exercisable by the Department of Justice (and not by the Secretary of State) so far as it may be used to make provision that— a would be within the legislative competence of the Northern Ireland Assembly if contained in an Act of that Assembly, and b would not, if contained in a Bill for an Act of the Northern Ireland Assembly, result in the Bill requiring the consent of the Secretary of State. 12 If an order under section 303Z37 , 303Z41 , 303Z44 or 303Z45 is made in respect of some of the cryptoassets detained or held, this section has effect in relation to the remainder. 13 In this section “ relevant court ” means— a in England and Wales and Northern Ireland, a magistrates’ court, and b in Scotland, the sheriff. Powers for prosecutors to appear in proceedings 303Z53 1 The Director of Public Prosecutions or the Director of Public Prosecutions for Northern Ireland may appear for a constable or an accredited financial investigator in proceedings under this Chapter if the Director— a is asked by, or on behalf of, a constable or (as the case may be) an accredited financial investigator to do so, and b considers it appropriate to do so. 2 The Director of Public Prosecutions may appear for the Commissioners for His Majesty’s Revenue and Customs or an officer of Revenue and Customs in proceedings under this Chapter if the Director— a is asked by, or on behalf of, the Commissioners for His Majesty’s Revenue and Customs or (as the case may be) an officer of Revenue and Customs to do so, and b considers it appropriate to do so. 3 The Directors may charge fees for the provision of services under this section. 4 The references in subsection (1) to an accredited financial investigator do not include an accredited financial investigator who is an officer of Revenue and Customs but the references in subsection (2) to an officer of Revenue and Customs do include an accredited financial investigator who is an officer of Revenue and Customs. CHAPTER 3F Conversion of cryptoassets Conversion Detained cryptoassets: conversion 303Z54 1 Subsection (2) applies while any cryptoassets are detained in pursuance of an order under section 303Z30 or 303Z32 (including where cryptoassets are subject to forfeiture proceedings). 2 A person within subsection (3) may apply to the relevant court for an order requiring all of the cryptoassets detained pursuant to the order to be converted into money. 3 The following persons are within this subsection— a an enforcement officer; b a person from whom the cryptoassets were seized. 4 In deciding whether to make an order under this section, the court must have regard to whether the cryptoassets (as a whole) are likely to suffer a significant loss in value during the period before they are released or forfeited (including the period during which an appeal against an order for forfeiture may be made). 5 Before making an order under this section the court must give an opportunity to be heard to— a the parties to the proceedings, and b any other person who may be affected by its decision. 6 As soon as practicable after an order is made under this section, an enforcement officer must convert the cryptoassets, or arrange for the cryptoassets to be converted, into money. 7 The conversion of cryptoassets under subsection (6) must be carried out, so far as practicable, in the manner best calculated to maximise the amount of money obtained for the cryptoassets. 8 At the first opportunity after the cryptoassets are converted, the enforcement officer must arrange for the amount of money obtained for the cryptoassets to be paid into an interest-bearing account and held there. 9 Interest accruing on the amount is to be added to it on its forfeiture or release. 10 Where cryptoassets are converted into money in accordance with an order made under this section— a the cryptoassets are no longer to be treated as being detained in pursuance of an order under section 303Z30 or 303Z32 , and b any application made under section 303Z41 (2) in relation to the cryptoassets which has not yet been determined or otherwise disposed of (including under section 303Z44 or 303Z45 ) is to be treated as if it were an application made under section 303Z60 (2) in relation to the converted cryptoassets. 11 An order made under this section must provide for notice to be given to persons affected by the order. 12 No appeal may be made against an order made under this section. Frozen crypto wallet: conversion 303Z55 1 This section applies while a crypto wallet freezing order under section 303Z37 has effect (including where cryptoassets held in a crypto wallet that is subject to a crypto wallet freezing order are subject to forfeiture proceedings). 2 A person within subsection (3) may apply to the relevant court for an order requiring all of the cryptoassets held in the crypto wallet to be converted into money. 3 The following persons are within this subsection— a an enforcement officer; b a person by or for whom the crypto wallet is administered. 4 In deciding whether to make an order under this section, the court must have regard to whether the cryptoassets (as a whole) are likely to suffer a significant loss in value during the period before— a the crypto wallet freezing order ceases to have effect, or b the cryptoassets are forfeited (including the period during which an appeal against an order for forfeiture may be made). 5 Before making an order under this section the court must give an opportunity to be heard to— a the parties to the proceedings, and b any other person who may be affected by its decision. 6 As soon as practicable after an order is made under this section, the UK-connected cryptoasset service provider that administers the crypto wallet must convert the cryptoassets, or arrange for the cryptoassets to be converted, into money. 7 The conversion of cryptoassets under subsection (6) must be carried out, so far as practicable, in the manner best calculated to maximise the amount of money obtained for the cryptoassets. 8 At the first opportunity after the cryptoassets are converted, the UK-connected cryptoasset service provider must arrange for the amount of money obtained for the cryptoassets to be paid into an interest-bearing account nominated by an enforcement officer and held there. 9 But— a the UK-connected cryptoasset service provider may deduct any reasonable expenses incurred by the provider in connection with the conversion of the cryptoassets, and b the amount to be treated as the proceeds of the conversion of the cryptoassets is to be reduced accordingly. 10 Interest accruing on the amount obtained for the cryptoassets is to be added to it on its forfeiture or release. 11 Where cryptoassets are converted in accordance with an order made under this section— a the crypto wallet freezing order ceases to have effect, b any application made under section 303Z41 (2) in relation to the cryptoassets which has not yet been determined or otherwise disposed of (including under section 303Z44 or 303Z45 ) is to be treated as if it were an application made under section 303Z60 (2) in relation to the converted cryptoassets, and c any application made under section 303Z46 (2) in relation to the crypto wallet which has not yet been determined or otherwise disposed of may not be proceeded with. 12 An order made under this section must provide for notice to be given to persons affected by the order. 13 No appeal may be made against an order made under this section. Conversion: existing forfeiture proceedings 303Z56 1 Where— a cryptoassets are forfeited under section 303Z41 or 303Z45 , and b before the cryptoassets are realised or destroyed in accordance with section 303Z48 , an order is made under section 303Z54 requiring the cryptoassets to be converted into money, section 303Z62 (1) applies in relation to the converted cryptoassets as if they had been detained under section 303Z57 and forfeited under section 303Z60 (and accordingly section 303Z48 ceases to apply). 2 Where— a cryptoassets are forfeited under section 303Z41 or 303Z45 , and b before the cryptoassets are realised or destroyed in accordance with section 303Z48 , an order is made under section 303Z55 requiring the cryptoassets to be converted into money, section 303Z62 (2) applies in relation to the converted cryptoassets as if they had been detained under section 303Z58 and forfeited under section 303Z60 (and accordingly section 303Z48 ceases to apply). 3 Where— a an appeal may be made under section 303Z47 (1) or (2) in relation to the determination of an application under section 303Z41 (2) for the forfeiture of cryptoassets (including where section 303Z44 or 303Z45 applies), and b an order is made under section 303Z54 or 303Z55 requiring the cryptoassets to be converted into money, the appeal may instead be made under section 303Z61 (within the time allowed by section 303Z47 (4) ) as if it were an appeal against the determination of an application under section 303Z60 . 4 Where— a an appeal is made under section 303Z47 (1) or (2) in relation to the determination of an application under section 303Z41 (2) for the forfeiture of cryptoassets (including where section 303Z44 or 303Z45 applies), and b before the appeal is determined or otherwise disposed of, an order is made under section 303Z54 or 303Z55 requiring the cryptoassets to be converted into money, the appeal is to be treated as if it had been made under section 303Z61 (1) in relation to the determination of an application under section 303Z60 for the forfeiture of the converted cryptoassets. Detention Detained cryptoassets: detention of proceeds of conversion 303Z57 1 This section applies where cryptoassets are converted into money in accordance with an order under section 303Z54 . 2 The proceeds of the conversion (the “converted cryptoassets”) may be detained initially until the end of the period that the cryptoassets could, immediately before the conversion, have been detained under Chapter 3C (ignoring the possibility of any extension of that period). 3 The period for which the converted cryptoassets may be detained may be extended by an order made by the relevant court. 4 An order under subsection (3) may not authorise the detention of the converted cryptoassets beyond the end of the period of 2 years beginning with the relevant date; but this is subject to subsection (5) . 5 The relevant court may make an order for the period of 2 years in subsection (4) to be extended to a period of up to 3 years beginning with the relevant date. 6 In subsections (4) and (5) “ the relevant date ” means the date on which the first order under section 303Z30 or 303Z32 (as the case may be) was made in relation to the cryptoassets. 7 An application for an order under subsection (3) or (5) may be made— a in relation to England and Wales and Northern Ireland, by— i the Commissioners for His Majesty’s Revenue and Customs, ii a constable, iii an SFO officer, or iv an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453, and b in relation to Scotland, by the Scottish Ministers in connection with their functions under section 303Z41 or by a procurator fiscal. 8 The relevant court may make an order under subsection (3) only if satisfied that there are reasonable grounds for suspecting that the converted cryptoassets to be further detained— a are recoverable property, or b are intended by any person for use in unlawful conduct. 9 The relevant court may make an order under subsection (5) only if satisfied that a request for assistance is outstanding in relation to the cryptoassets mentioned in subsection (1) . 10 A “request for assistance” in subsection (9) means a request for assistance in obtaining evidence (including information in any form or article) in connection with the cryptoassets, made— a by a judicial authority in the United Kingdom under section 7 of the Crime (International Co-operation) Act 2003, b by an enforcement officer, to an authority exercising equivalent functions in a foreign country, c by the Scottish Ministers in connection with their functions under this Part, to an authority exercising equivalent functions in a foreign country, or d by a person under section 375A or 408A (evidence overseas). Frozen crypto wallets: detention of proceeds of conversion 303Z58 1 This section applies where cryptoassets held in a crypto wallet subject to a crypto wallet freezing order are converted into money in accordance with an order under section 303Z55 . 2 The proceeds of the conversion (the “converted cryptoassets”) may be detained initially until the end of the period that the crypto wallet freezing order was, immediately before the conversion, due to have effect under Chapter 3D (ignoring the possibility of any extension of that period). 3 The period for which the converted cryptoassets may be detained may be extended by an order made by the relevant court. 4 An order under subsection (3) may not authorise the detention of the converted cryptoassets beyond the end of the period of 2 years beginning with the day on which the crypto wallet freezing order was made; but this is subject to subsection (5) . 5 The relevant court may make an order for the period of 2 years in subsection (4) to be extended to a period of up to 3 years beginning with the day on which the crypto wallet freezing order was made. 6 An application for an order under subsection (3) or (5) may be made— a in relation to England and Wales and Northern Ireland, by— i the Commissioners for His Majesty’s Revenue and Customs, ii a constable, iii an SFO officer, or iv an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453, and b in relation to Scotland, by the Scottish Ministers in connection with their functions under section 303Z41 or by a procurator fiscal. 7 The relevant court may make an order under subsection (3) only if satisfied that there are reasonable grounds for suspecting that the converted cryptoassets to be further detained— a are recoverable property, or b are intended by any person for use in unlawful conduct. 8 The relevant court may make an order under subsection (5) only if satisfied that a request for assistance is outstanding in relation to the cryptoassets mentioned in subsection (1) . 9 A “request for assistance” in subsection (8) means a request for assistance in obtaining evidence (including information in any form or article) in connection with the cryptoassets, made— a by a judicial authority in the United Kingdom under section 7 of the Crime (International Co-operation) Act 2003, b by an enforcement officer, to an authority exercising equivalent functions in a foreign country, c by the Scottish Ministers in connection with their functions under this Part, to an authority exercising equivalent functions in a foreign country, or d by a person under section 375A or 408A (evidence overseas). Release Release of detained converted cryptoassets 303Z59 1 This section applies while any converted cryptoassets are detained under section 303Z57 or 303Z58 . 2 The relevant court may direct the release of the whole or any part of the converted cryptoassets if the following condition is met. 3 The condition is that, on an application by the relevant person, the court is not satisfied that there are reasonable grounds for suspecting that the converted cryptoassets to be released— a are recoverable property, or b are intended by any person for use in unlawful conduct. 4 In subsection (3) “ the relevant person ” means— a in the case of converted cryptoassets detained under section 303Z57 , the person from whom the cryptoassets mentioned in subsection (1) of that section were seized, and b in the case of converted cryptoassets detained under section 303Z58 , any person affected by the crypto wallet freezing order mentioned in subsection (1) of that section. 5 A person within subsection (6) may, after notifying the magistrates’ court or sheriff under whose order converted cryptoassets are being detained, release the whole or any part of the converted cryptoassets if satisfied that the detention is no longer justified. 6 The following persons are within this subsection— a in relation to England and Wales or Northern Ireland, an enforcement officer; b in relation to Scotland— i the Scottish Ministers, ii an officer of Revenue and Customs, iii a constable, and iv a procurator fiscal. Forfeiture Forfeiture order 303Z60 1 This section applies while any converted cryptoassets are detained under section 303Z57 or 303Z58 . 2 An application for the forfeiture of some or all of the converted cryptoassets may be made— a to a magistrates’ court by a person within subsection (3) , or b to the sheriff by the Scottish Ministers. 3 The following persons are within this subsection— a the Commissioners for His Majesty’s Revenue and Customs, b a constable, c an SFO officer, and d an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453. 4 The court or sheriff may order the forfeiture of some or all of the converted cryptoassets if satisfied that the converted cryptoassets to be forfeited— a are recoverable property, or b are intended by any person for use in unlawful conduct. 5 But in the case of recoverable property which belongs to joint tenants, one of whom is an excepted joint owner, the order may not apply to so much of it as the court thinks is attributable to the excepted joint owner’s share. 6 Where an application for forfeiture is made under this section, the converted cryptoassets are to continue to be detained under section 303Z57 or 303Z58 (and may not be released under any power conferred by this Chapter) until any proceedings in pursuance of the application (including any proceedings on appeal) are concluded. Appeal against decision under section 303Z60 303Z61 1 Any party to proceedings for an order for the forfeiture of converted cryptoassets under section 303Z60 who is aggrieved by an order under that section or by the decision of the court not to make such an order may appeal— a from an order or decision of a magistrates’ court in England and Wales, to the Crown Court; b from an order or decision of the sheriff, to the Sheriff Appeal Court; c from an order or decision of a magistrates’ court in Northern Ireland, to a county court. 2 An appeal under subsection (1) must be made before the end of the period of 30 days starting with the day on which the court makes the order or decision. 3 The court hearing the appeal may make any order it thinks appropriate. 4 If the court upholds an appeal against an order forfeiting the converted cryptoassets, it may order the release of some or all of the converted cryptoassets. Application of forfeited converted cryptoassets 303Z62 1 Converted cryptoassets detained under section 303Z57 and forfeited under section 303Z60 , and any accrued interest on them, must be applied as follows— a first, they must be applied in making any payment of reasonable expenses incurred by an enforcement officer in connection with the safe storage of the cryptoassets mentioned in section 303Z57 (1) during the period the cryptoassets were detained under Chapter 3C; b second, they must be applied in making any payment of reasonable expenses incurred by an enforcement officer in connection with the conversion of those cryptoassets under section 303Z54 (6) ; c third, they must be applied in making any payment of reasonable expenses incurred by an enforcement officer in connection with the detention of the converted cryptoassets under this Chapter; d fourth, they must be paid— i if forfeited by a magistrates’ court in England and Wales or Northern Ireland, into the Consolidated Fund, and ii if forfeited by the sheriff, into the Scottish Consolidated Fund. 2 Converted cryptoassets detained under section 303Z58 and forfeited under section 303Z60 , and any accrued interest on them, must be applied as follows— a first, they must be applied in making any payment of reasonable expenses incurred by an enforcement officer in connection with the detention of the converted cryptoassets under this Chapter; b second, they must be paid— i if forfeited by a magistrates’ court in England and Wales or Northern Ireland, into the Consolidated Fund, and ii if forfeited by the sheriff, into the Scottish Consolidated Fund. 3 But converted cryptoassets are not to be applied or paid under subsection (1) or (2) — a before the end of the period within which an appeal under section 303Z61 may be made, or b if a person appeals under that section, before the appeal is determined or otherwise disposed of. Supplementary Victims and other owners 303Z63 1 This section applies where converted cryptoassets are detained under this Chapter. 2 Where this section applies, a person (“ P ”) who claims that the relevant cryptoassets belonged to P immediately before— a the relevant cryptoassets were seized, or b the crypto wallet freezing order was made in relation to the crypto wallet in which the relevant cryptoassets were held, may apply to the relevant court for some or all of the converted cryptoassets to be released to P. 3 The application may be made in the course of proceedings under section 303Z57 , 303Z58 or 303Z60 or at any other time. 4 The relevant court may order the converted cryptoassets to which the application relates to be released to the applicant if it appears to the relevant court that the condition in subsection (5) is met. 5 The condition in this subsection is that— a the applicant was deprived of the relevant cryptoassets, or of property which they represent, by unlawful conduct, b the relevant cryptoassets the applicant was deprived of were not, immediately before the applicant was deprived of them, recoverable property, and c the relevant cryptoassets belonged to the applicant immediately before— i the relevant cryptoassets were seized, or ii the crypto wallet freezing order was made in relation to the crypto wallet in which the relevant cryptoassets were held. 6 If subsection (7) applies, the relevant court may order the converted cryptoassets to which the application relates to be released to the applicant or to the person from whom the relevant cryptoassets were seized. 7 This subsection applies where— a the applicant is not the person from whom the relevant cryptoassets were seized, b it appears to the relevant court that the relevant cryptoassets belonged to the applicant immediately before— i the relevant cryptoassets were seized, or ii the crypto wallet freezing order was made in relation to the crypto wallet in which the relevant cryptoassets were held, c the relevant court is satisfied that the release condition is met in relation to the converted cryptoassets, and d no objection to the making of an order under subsection (6) has been made by the person from whom the relevant cryptoassets were seized. 8 The release condition is met— a if the conditions in this Chapter for the detention of the converted cryptoassets are no longer met, or b in relation to converted cryptoassets which are subject to an application for forfeiture under section 303Z60 , if the court or sheriff decides not to make an order under that section in relation to the converted cryptoassets. 9 Where subsection (2)(b) applies, references in this section to a person from whom relevant cryptoassets were seized include a reference to a person by or for whom the crypto wallet mentioned in that provision was administered immediately before the crypto wallet freezing order was made in relation to the crypto wallet. 10 In this section “ the relevant cryptoassets ” means— a in relation to converted cryptoassets detained under section 303Z57 , some or all of the cryptoassets mentioned in subsection (1) of that section, and b in relation to converted cryptoassets detained under section 303Z58 , some or all of the cryptoassets mentioned in subsection (1) of that section. Compensation 303Z64 1 This section applies if no order is made under section 303Z60 in respect of converted cryptoassets detained under this Chapter. 2 Where this section applies, the following may make an application to the relevant court for compensation— a a person to whom the relevant cryptoassets belonged immediately before they were seized; b a person from whom the relevant cryptoassets were seized; c a person by or for whom the crypto wallet mentioned in section 303Z58 (1) was administered immediately before the crypto wallet freezing order was made in relation to the crypto wallet. 3 If the relevant court is satisfied that— a the applicant has suffered loss as a result of— i the conversion of the relevant cryptoassets into money, or ii the detention of the converted cryptoassets, and b the circumstances are exceptional, the relevant court may order compensation to be paid to the applicant. 4 The amount of compensation to be paid is the amount the relevant court thinks reasonable, having regard to the loss suffered and any other relevant circumstances. 5 If the relevant cryptoassets were seized, or the relevant crypto wallet freezing order was applied for, by an officer of Revenue and Customs, the compensation is to be paid by the Commissioners for His Majesty’s Revenue and Customs. 6 If the relevant cryptoassets were seized, or the relevant crypto wallet freezing order was applied for, by a constable, the compensation is to be paid as follows— a in the case of a constable of a police force in England and Wales, it is to be paid out of the police fund from which the expenses of the police force are met; b in the case of a constable of the Police Service of Scotland, it is to be paid by the Scottish Police Authority; c in the case of a police officer within the meaning of the Police (Northern Ireland) Act 2000, it is to be paid out of money provided by the Chief Constable of the Police Service of Northern Ireland. 7 If the relevant cryptoassets were seized, or the relevant crypto wallet freezing order was applied for, by an SFO officer, the compensation is to be paid by the Director of the Serious Fraud Office. 8 If the relevant cryptoassets were seized, or the relevant crypto wallet freezing order was applied for, by a National Crime Agency officer, the compensation is to be paid by the National Crime Agency. 9 If the relevant cryptoassets were seized, or the relevant crypto wallet freezing order was applied for, by an accredited financial investigator who was not an officer of Revenue and Customs, a constable, an SFO officer or a National Crime Agency officer, the compensation is to be paid as follows— a in the case of an investigator who was— i a member of the civilian staff of a police force (including the metropolitan police force), within the meaning of Part 1 of the Police Reform and Social Responsibility Act 2011, or ii a member of staff of the City of London police force, it is to be paid out of the police fund from which the expenses of the police force are met, b in the case of an investigator who was a member of staff of the Police Service of Northern Ireland, it is to be paid out of money provided by the Chief Constable of the Police Service of Northern Ireland, c in the case of an investigator who was a member of staff of a department of the Government of the United Kingdom, it is to be paid by the Minister of the Crown in charge of the department or by the department, d in the case of an investigator who was a member of staff of a Northern Ireland department, it is to be paid by the department, e in the case of an investigator who was exercising a function of the Welsh Revenue Authority, it is to be paid by the Welsh Revenue Authority, and f in any other case, it is to be paid by the employer of the investigator. 10 The Secretary of State may by regulations amend subsection (9) . 11 The power in subsection (10) is exercisable by the Department of Justice (and not by the Secretary of State) so far as it may be used to make provision that— a would be within the legislative competence of the Northern Ireland Assembly if contained in an Act of that Assembly, and b would not, if contained in a Bill for an Act of the Northern Ireland Assembly, result in the Bill requiring the consent of the Secretary of State. 12 In this section— “ the relevant cryptoassets ” means— in relation to converted cryptoassets detained under section 303Z57 , the cryptoassets mentioned in subsection (1) of that section; in relation to converted cryptoassets detained under section 303Z58 , the cryptoassets mentioned in subsection (1) of that section; “ the relevant crypto wallet freezing order ”, in relation to converted cryptoassets detained under section 303Z58 , means the crypto wallet freezing order mentioned in subsection (1) of that section. Powers for prosecutors to appear in proceedings 303Z65 1 The Director of Public Prosecutions or the Director of Public Prosecutions for Northern Ireland may appear for a constable or an accredited financial investigator in proceedings under this Chapter if the Director— a is asked by, or on behalf of, a constable or (as the case may be) an accredited financial investigator to do so, and b considers it appropriate to do so. 2 The Director of Public Prosecutions may appear for the Commissioners for His Majesty’s Revenue and Customs or an officer of Revenue and Customs in proceedings under this Chapter if the Director— a is asked by, or on behalf of, the Commissioners for His Majesty’s Revenue and Customs or (as the case may be) an officer of Revenue and Customs to do so, and b considers it appropriate to do so. 3 The Directors may charge fees for the provision of services under this section. 4 The references in subsection (1) to an accredited financial investigator do not include an accredited financial investigator who is an officer of Revenue and Customs but the references in subsection (2) to an officer of Revenue and Customs do include an accredited financial investigator who is an officer of Revenue and Customs. Interpretation Interpretation 303Z66 1 In this Chapter— “ converted cryptoassets ” is to be read in accordance with sections 303Z57 and 303Z58 ; “ crypto wallet freezing order ” has the same meaning as in Chapter 3D (see section 303Z36 ); “ enforcement officer ” has the meaning given by section 303Z20 ; “ relevant court ” means— in England and Wales and Northern Ireland, a magistrates’ court, and in Scotland, the sheriff; “ relevant financial institution ” has the meaning given by section 303Z1(6); “ UK-connected cryptoasset service provider ” has the meaning given by section 303Z36 . 2 Section 303Z36 (4)(b) applies in relation to this Chapter as it applies in relation to Chapter 3D. 3 In this Chapter references to the conversion of cryptoassets into money are references to the conversion of cryptoassets into— a cash, or b money held in an account maintained with a relevant financial institution. Chapter 4 General Recoverable property Property obtained through unlawful conduct 304 1 Property obtained through unlawful conduct is recoverable property. 2 But if property obtained through unlawful conduct has been disposed of (since it was so obtained), it is recoverable property only if it is held by a person into whose hands it may be followed. 3 Recoverable property obtained through unlawful conduct may be followed into the hands of a person obtaining it on a disposal by— a the person who through the conduct obtained the property, or b a person into whose hands it may (by virtue of this subsection) be followed. Tracing property, etc. 305 1 Where property obtained through unlawful conduct (“ the original property ”) is or has been recoverable, property which represents the original property is also recoverable property. 2 If a person enters into a transaction by which— a he disposes of recoverable property, whether the original property or property which (by virtue of this Chapter) represents the original property, and b he obtains other property in place of it, the other property represents the original property. 3 If a person disposes of recoverable property which represents the original property, the property may be followed into the hands of the person who obtains it (and it continues to represent the original property). Mixing property 306 1 Subsection (2) applies if a person’s recoverable property is mixed with other property (whether his property or another’s). 2 The portion of the mixed property which is attributable to the recoverable property represents the property obtained through unlawful conduct. 3 Recoverable property is mixed with other property if (for example) it is used— a to increase funds held in a bank account, b in part payment for the acquisition of an asset, c for the restoration or improvement of land, ca for the discharge (in whole or in part) of a mortgage, charge or other security, d by a person holding a leasehold interest in the property to acquire the freehold. Recoverable property: accruing profits 307 1 This section applies where a person who has recoverable property obtains further property consisting of profits accruing in respect of the recoverable property. 2 The further property is to be treated as representing the property obtained through unlawful conduct. General exceptions 308 1 If— a a person disposes of recoverable property, and b the person who obtains it on the disposal does so in good faith, for value and without notice that it was recoverable property, the property may not be followed into that person’s hands and, accordingly, it ceases to be recoverable. 2 If recoverable property is vested, forfeited or otherwise disposed of in pursuance of powers conferred by virtue of this Part, it ceases to be recoverable. 3 If— a in pursuance of a judgment in civil proceedings (whether in the United Kingdom or elsewhere), the defendant makes a payment to the claimant or the claimant otherwise obtains property from the defendant, b the claimant’s claim is based on the defendant’s unlawful conduct, and c apart from this subsection, the sum received, or the property obtained, by the claimant would be recoverable property, the property ceases to be recoverable. In relation to Scotland, “ claimant ” and “ defendant ” are to be read as “ pursuer ” and “ defender ”. 4 If— a a payment is made to a person in pursuance of a compensation order under Article 14 of the Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15)), section 249 of the Criminal Procedure (Scotland) Act 1995 (c. 46) or Chapter 2 of Part 7 of the Sentencing Code or in pursuance of a service compensation order under the Armed Forces Act 2006 , and b apart from this subsection, the sum received would be recoverable property, the property ceases to be recoverable. 4A If— a a payment is made to a person in pursuance of a slavery and trafficking reparation order under section 8 of the Modern Slavery Act 2015, and b apart from this subsection, the sum received would be recoverable property, the property ceases to be recoverable. 4A If— a a payment is made to a person in pursuance of a slavery and trafficking reparation order under Schedule 2 to the Human Trafficking and Exploitation (Criminal Justice and Support for Victims) Act (Northern Ireland) 2015, and b apart from this subsection, the sum received would be recoverable property, the property ceases to be recoverable. 5 If— a a payment is made to a person in pursuance of a restitution order under section 27 of the Theft Act (Northern Ireland) 1969 (c. 16 (N.I.)) or Chapter 3 of Part 7 of the Sentencing Code or a person otherwise obtains any property in pursuance of such an order, and b apart from this subsection, the sum received, or the property obtained, would be recoverable property, the property ceases to be recoverable. 6 If— a in pursuance of an order made by the court under section 382(3) or 383(5) of the Financial Services and Markets Act 2000 (c. 8) (restitution orders), an amount is paid to or distributed among any persons in accordance with the court’s directions, and b apart from this subsection, the sum received by them would be recoverable property, the property ceases to be recoverable. 7 If— a in pursuance of a requirement of the Financial Conduct Authority, the Prudential Regulation Authority or the Bank of England under or by virtue of section 384(5) of the Financial Services and Markets Act 2000 (power ... to require restitution), an amount is paid to or distributed among any persons, and b apart from this subsection, the sum received by them would be recoverable property, the property ceases to be recoverable. 7A If— a a payment is made to a person in pursuance of an unlawful profit order under section 4 of the Prevention of Social Housing Fraud Act 2013, and b apart from this subsection, the sum received would be recoverable property, the property ceases to be recoverable. 8 Property is not recoverable while a restraint order applies to it, that is— a an order under section 41, 120 or 190, or b an order under any corresponding provision of an enactment mentioned in section 8(7)(a) to (g). 8A Property is not recoverable while it is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P. 9 Property is not recoverable if it has been taken into account in deciding the amount of a person’s benefit from criminal conduct for the purpose of making a confiscation order, that is— a an order under section 6, 92 or 156, or b an order under a corresponding provision of an enactment mentioned in section 8(7)(a) to (g), and, in relation to an order mentioned in paragraph (b), the reference to the amount of a person’s benefit from criminal conduct is to be read as a reference to the corresponding amount under the enactment in question. 10 Where— a a person enters into a transaction to which section 305(2) applies, and b the disposal is one to which subsection (1) or (2) applies, this section does not affect the recoverability (by virtue of section 305(2)) of any property obtained on the transaction in place of the property disposed of. Other exemptions 309 1 An order may provide that property is not recoverable or (as the case may be) associated property if— a it is prescribed property, or b it is disposed of in pursuance of a prescribed enactment or an enactment of a prescribed description. 2 An order may provide that if property is disposed of in pursuance of a prescribed enactment or an enactment of a prescribed description, it is to be treated for the purposes of section 278 as if it had been disposed of in pursuance of a recovery order. 3 An order under this section may be made so as to apply to property, or a disposal of property, only in prescribed circumstances; and the circumstances may relate to the property or disposal itself or to a person who holds or has held the property or to any other matter. 4 In this section, an order means an order made by the Secretary of State after consultation with the Scottish Ministers and the Department of Justice , and prescribed means prescribed by the order. Granting interests 310 1 If a person grants an interest in his recoverable property, the question whether the interest is also recoverable is to be determined in the same manner as it is on any other disposal of recoverable property. 2 Accordingly, on his granting an interest in the property (“ the property in question ”)— a where the property in question is property obtained through unlawful conduct, the interest is also to be treated as obtained through that conduct, b where the property in question represents in his hands property obtained through unlawful conduct, the interest is also to be treated as representing in his hands the property so obtained. Insolvency Insolvency 311 1 Proceedings for a recovery order may not be taken or continued in respect of property to which subsection (3) applies unless the appropriate court gives leave and the proceedings are taken or (as the case may be) continued in accordance with any terms imposed by that court. 2 An application for an order for the further detention of any cash to which subsection (3) applies may not be made under section 295 unless the appropriate court gives leave. 2A An application for an order for the further detention of any property to which subsection (3) applies may not be made under section 303L unless the appropriate court gives leave. 2B An application for the making of an account freezing order under section 303Z3 in respect of an account in which is held money to which subsection (3) applies, or an application under section 303Z4 for the extension of the period specified in such an order, may not be made unless the appropriate court gives leave. 3 This subsection applies to recoverable property, or property associated with it, if— a it is an asset of a company being wound up in pursuance of a resolution for voluntary winding up, b it is an asset of a company and a voluntary arrangement under Part 1 of the 1986 Act, or Part 2 of the 1989 Order, has effect in relation to the company, c an order under section 286 of the 1986 Act, Article 259 of the 1989 Order or section 54 of the 2016 Act (appointment of interim trustee or interim receiver) has effect in relation to the property, d it is an asset comprised in the estate of an individual who has been made bankrupt or, in relation to Scotland, of a person whose estate has been sequestrated, e it is an asset of an individual and a voluntary arrangement under Part 8 of the 1986 Act, or Part 8 of the 1989 Order, has effect in relation to him, or f in relation to Scotland, it is property comprised in the estate of a person who has granted a trust deed within the meaning of the 2016 Act. 4 An application under this section, or under any provision of the 1986 Act or the 1989 Order, for leave to take proceedings for a recovery order , or to apply for an account freezing order under section 303Z3, may be made without notice to any person. 5 Subsection (4) does not affect any requirement for notice of an application to be given to any person acting as an insolvency practitioner or to the official receiver (whether or not acting as an insolvency practitioner). 6 References to the provisions of the 1986 Act in sections 420 and 421 of that Act, or to the provisions of the 1989 Order in Articles 364 or 365 of that Order, (insolvent partnerships and estates of deceased persons) include subsections (1) to (3) above. 7 In this section— a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b the 1986 Act means the Insolvency Act 1986 (c. 45), c the 1989 Order means the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)), d the 2016 Act means the Bankruptcy (Scotland) Act 2016 and in subsection (8) “ the applicable enactment ” means whichever enactment mentioned in paragraphs (b) to (d) is relevant to the resolution, arrangement, order or trust deed mentioned in subsection (3). 8 In this section— a an asset means any property within the meaning of the applicable enactment or, where the 2016 Act is the applicable enactment, any property comprised in an estate to which that Act applies, b the appropriate court means the court which, in relation to the resolution, arrangement, order or trust deed mentioned in subsection (3), is the court for the purposes of the applicable enactment or, in relation to Northern Ireland, the High Court, c acting as an insolvency practitioner has the same meaning as in section 433, d other expressions used in this section and in the applicable enactment have the same meaning as in that enactment. Chapters 3C to 3F: supplementary Financial investigators 311A 1 This section applies where an accredited financial investigator of a particular description— a applies for an order under section 303Z28, 303Z32, 303Z57 or 303Z58 (further detention of cryptoassets etc), b applies for forfeiture under section 303Z41 or 303Z60 (forfeiture of cryptoassets etc), or c brings an appeal under, or relating to, Chapter 3E or 3F (cryptoassets etc). 2 Any subsequent step in the application or appeal, or any further application or appeal relating to the same matter, may be taken, made or brought by a different accredited financial investigator of the same description. Delegation of enforcement functions Performance of functions of Scottish Ministers by constables in Scotland 312 1 In Scotland, a constable engaged in temporary service with the Scottish Ministers in connection with their functions under this Part may perform functions, other than those specified in subsection (2), on behalf of the Scottish Ministers. 2 The specified functions are the functions conferred on the Scottish Ministers by— a sections 244(1) and (2) and 256(1) and (7) (proceedings in the Court of Session), b section 267(2) (trustee for civil recovery), c sections 271 and 272(5) (agreements about associated and joint property), d section 275(3) (pension schemes), e section 282(1) (exemptions), f section 283(5) and (8) (compensation), g section 287(2) (financial threshold), h section 293(1) (code of practice), i section 298(1) (forfeiture), j section 303(1) (minimum amount). k section 303B(3) (listed asset); l section 303H(1) (code of practice); m section 303O(1)(b) (forfeiture); n section 303Y(3) (minimum value); o section 303Z8(3) (minimum amount); p section 303Z14(2)(b) (forfeiture). q section 303Z20 (3) (cryptoassets); r section 303Z25 (codes of practice); s section 303Z28(5)(b) (further detention of seized cryptoasset-related items); t section 303Z32(5)(b) (further detention of seized cryptoassets); u section 303Z34(4) and (5)(b)(i) (release of cryptoassets and cryptoasset-related items); v section 303Z35(5) (crypto wallets); w section 303Z41(2)(b) (forfeiture of cryptoassets); x section 303Z42(10) (forfeiture of cryptoassets: supplementary); y section 303Z44 (agreements about associated and joint property); z section 303Z45(10) (associated and joint property: default of agreement); z1 section 303Z46(2) (continuation of crypto wallet freezing order pending appeal); z2 section 303Z47(1) (sections 303Z41 to 303Z45: appeals); z3 section 303Z57(7)(b) (detained cryptoassets: detention of proceeds of conversion); z4 section 303Z58(6)(b) (frozen crypto wallets: detention of proceeds of conversion); z5 section 303Z60(2) (forfeiture of converted cryptoassets); z6 section 303Z61(1) (appeal against decision under section 303Z60). Restriction on performance of Director’s functions by police 313 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation Obtaining and disposing of property 314 1 References to a person disposing of his property include a reference— a to his disposing of a part of it, or b to his granting an interest in it, (or to both); and references to the property disposed of are to any property obtained on the disposal. 2 A person who makes a payment to another is to be treated as making a disposal of his property to the other, whatever form the payment takes. 3 Where a person’s property passes to another under a will or intestacy or by operation of law, it is to be treated as disposed of by him to the other. 4 A person is only to be treated as having obtained his property for value in a case where he gave unexecuted consideration if the consideration has become executed consideration. Northern Ireland courts 315 In relation to the practice and procedure of courts in Northern Ireland, expressions used in this Part are to be read in accordance with rules of court. General interpretation 316 1 In this Part— “ account forfeiture notice ” (in Chapter 3B) has the meaning given by section 303Z9(3), “ account freezing order” (in Chapter 3B) account forfeiture notice ” (in Chapter 3B) has the meaning given by section 303Z1(3)(a), “ associated property ” (in Chapter 2) has the meaning given by section 245, “ bank ” (in Chapter 3B) has the meaning given by section 303Z7, “ building society ” (in Chapter 3B) has the meaning given by section 303Z1(6), “ cash ” has the meaning given by section 289(6) or (7), “ constable ”, in relation to Northern Ireland, means a police officer within the meaning of the Police (Northern Ireland) Act 2000 (c. 32), “ country ” includes territory, “ the court ” (except in sections 253(2) and (3) and 262(2) and (3) and Chapters 3, 3A , 3B, 3C, 3D, 3E and 3F ) means the High Court or (in relation to proceedings in Scotland) the Court of Session, “ cryptoasset ” has the meaning given by section 303Z20 ; “ crypto wallet ” has the meaning given by section 303Z20 ; “ dealing ” with property includes disposing of it, taking possession of it or removing it from the United Kingdom, “the Department of Justice” means the Department of Justice in Northern Ireland; “electronic money institution” (in Chapter 3B) has the meaning given by section 303Z1(6), “ enforcement authority ”— in relation to England and Wales, means the Financial Conduct Authority, Her Majesty's Revenue and Customs, the National Crime Agency , the Director of Public Prosecutions ... or the Director of the Serious Fraud Office, in relation to Scotland, means the Scottish Ministers, in relation to Northern Ireland, means the Financial Conduct Authority, Her Majesty's Revenue and Customs, the National Crime Agency , the Director of the Serious Fraud Office or the Director of Public Prosecutions for Northern Ireland, “ enforcement officer ” (in Chapter 3B) has the meaning given by section 303Z1(6), “ excepted joint owner ” has the meaning given by section 270(4), “ interest ”, in relation to land— in the case of land in England and Wales or Northern Ireland, means any legal estate and any equitable interest or power, in the case of land in Scotland, means any estate, interest, servitude or other heritable right in or over land, including a heritable security, “ interest ”, in relation to property other than land, includes any right (including a right to possession of the property), “ interim administration order ” has the meaning given by section 256(2), “ interim receiving order ” has the meaning given by section 246(2), “ justice of the peace ”, in relation to Northern Ireland, means lay magistrate; “ listed asset ” (in Chapter 3A) has the meaning given by section 303B, “ the minimum amount ” (in Chapter 3) has the meaning given by section 303, “the minimum amount” (in Chapter 3B) has the meaning given by section 303Z8 “ the minimum value ” (in Chapter 3A) has the meaning given by section 303Y, “ part ”, in relation to property, includes a portion, “payment institution” (in Chapter 3B) has the meaning given by section 303Z1(6), “ PPO receiver ” has the meaning given by section 255G(2); “ premises ” has the same meaning as in the Police and Criminal Evidence Act 1984 (c. 60), “ prohibitory property order ” has the meaning given by section 255A(2); “ property freezing order ” has the meaning given by section 245A(2); “ property obtained through unlawful conduct ” has the meaning given by section 242, “ recoverable property ” is to be read in accordance with sections 304 to 310, “ recovery order ” means an order made under section 266, “ relevant court ” has the meaning given by section 303Z1(6), “relevant financial institution” (in Chapter 3B) has the meaning given by section 303Z1 (6) , “ relevant officer ” (in Chapter 3A) has the meaning given by section 303C(9), “ respondent ” means— where proceedings are brought by the enforcement authority by virtue of Chapter 2, the person against whom the proceedings are brought, where no such proceedings have been brought but the enforcement authority has applied for a property freezing order, an interim receiving order, a prohibitory property order or an interim administration order, the person against whom he intends to bring such proceedings, “ senior officer ” (in Chapter 3B) has the meaning given by section 303Z2(4), “ share ”, in relation to an excepted joint owner, has the meaning given by section 270(4), “ unlawful conduct ” has the meaning given by section 241, “ value ” means market value. 2 The following provisions apply for the purposes of this Part. 3 For the purpose of deciding whether or not property was recoverable at any time (including times before commencement), it is to be assumed that this Part was in force at that and any other relevant time. 4 Property is all property wherever situated and includes— a money, b all forms of property, real or personal, heritable or moveable, c things in action and other intangible or incorporeal property. 5 Any reference to a person’s property (whether expressed as a reference to the property he holds or otherwise) is to be read as follows. 6 In relation to land, it is a reference to any interest which he holds in the land. 7 In relation to property other than land, it is a reference— a to the property (if it belongs to him), or b to any other interest which he holds in the property. 8 References to the satisfaction of the enforcement authority’s right to recover property obtained through unlawful conduct are to be read in accordance with section 279. 8A In relation to an order in England and Wales or Northern Ireland which is a recovery order, a property freezing order, an interim receiving order or an order under section 276, references to the enforcement authority are, unless the context otherwise requires, references to the enforcement authority which is seeking, or (as the case may be) has obtained, the order. 8B An enforcement authority in relation to a part of the United Kingdom may take proceedings there for an order under Chapter 2 of this Part in respect of any property or person, whether or not the property or person is (or is domiciled, resident or present) in that part of the United Kingdom. 9 Proceedings against any person for an offence are concluded when— a the person is convicted or acquitted, b the prosecution is discontinued or, in Scotland, the trial diet is deserted simpliciter, or c the jury is discharged without a finding otherwise than in circumstances where the proceedings are continued without a jury . 10 References (in Chapter 3B) to an account being operated by or for a person are to be read in accordance with section 303Z1(3)(b). Part 6 Revenue Functions General functions The National Crime Agency's general Revenue functions 317 1 For the purposes of this section the qualifying condition is that the National Crime Agency has reasonable grounds to suspect that— a income arising or a gain accruing to a person in respect of a chargeable period is chargeable to income tax or is a chargeable gain (as the case may be) and arises or accrues as a result of the person’s or another’s criminal conduct (whether wholly or partly and whether directly or indirectly), or b a company is chargeable to corporation tax on its profits arising in respect of a chargeable period and the profits arise as a result of the company’s or another person’s criminal conduct (whether wholly or partly and whether directly or indirectly). 2 If the qualifying condition is satisfied the National Crime Agency may serve on the Commissioners of Inland Revenue (the Board) a notice which— a specifies the person or the company (as the case may be) and the period, and b states that the National Crime Agency intends to carry out, in relation to the person or the company (as the case may be) and in respect of the period, such of the general Revenue functions as are specified in the notice. 3 Service of a notice under subsection (2) vests in the National Crime Agency , in relation to the person or the company (as the case may be) and in respect of the period, such of the general Revenue functions as are specified in the notice; but this is subject to section 318. 4 the National Crime Agency — a may at any time serve on the Board a notice of withdrawal of the notice under subsection (2); b must serve such a notice of withdrawal on the Board if the qualifying condition ceases to be satisfied. 5 A notice under subsection (2) and a notice of withdrawal under subsection (4) may be in respect of one or more periods. 6 Service of a notice under subsection (4) divests the National Crime Agency of the functions concerned in relation to the person or the company (as the case may be) and in respect of the period or periods specified in the notice. 7 The vesting of a function in the National Crime Agency under this section does not divest the Board or an officer of the Board of the function. 8 If— a apart from this section the Board’s authorisation would be required for the exercise of a function, and b the function is vested in the National Crime Agency under this section, the authorisation is not required in relation to the function as so vested. 9 It is immaterial whether a chargeable period or any part of it falls before or after the passing of this Act. Revenue functions regarding employment 318 1 Subsection (2) applies if— a the National Crime Agency serves a notice or notices under section 317(2) in relation to a company and in respect of a period or periods, and b the company is an employer. 2 The general Revenue functions vested in the National Crime Agency do not include functions relating to any requirement which— a is imposed on the company in its capacity as employer, and b relates to a year of assessment which does not fall wholly within the period or periods. 3 Subsection (4) applies if— a the National Crime Agency serves a notice or notices under section 317(2) in relation to an individual and in respect of a year or years of assessment, and b the individual is a self-employed earner. 4 The general Revenue functions vested in the National Crime Agency do not include functions relating to any liability to pay Class 2 contributions in respect of a period which does not fall wholly within the year or years of assessment. 5 In this section in its application to Great Britain— a “ self-employed earner ” has the meaning given by section 2(1)(b) of the Social Security Contributions and Benefits Act 1992 (c. 4); b “ Class 2 contributions ” must be construed in accordance with section 1(2)(c) of that Act. 6 In this section in its application to Northern Ireland— a “ self-employed earner ” has the meaning given by section 2(1)(b) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7); b “ Class 2 contributions ” must be construed in accordance with section 1(2)(c) of that Act. Source of income 319 1 For the purpose of the exercise by the National Crime Agency of any function vested in it by virtue of this Part it is immaterial that the National Crime Agency cannot identify a source for any income. 2 An assessment made by the National Crime Agency under section 29 of the Taxes Management Act 1970 (c. 9) (assessment where loss of tax discovered) in respect of income charged to tax under Chapter 8 of Part 5 of the Income Tax (Trading and Other Income) Act 2005 must not be reduced or quashed only because it does not specify (to any extent) the source of the income. 3 If the National Crime Agency serves on the Board a notice of withdrawal under section 317(4), any assessment made by the National Crime Agency under section 29 of the Taxes Management Act 1970 is invalid to the extent that it does not specify a source for the income. 4 Subsections (2) and (3) apply in respect of years of assessment whenever occurring. Appeals 320 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inheritance tax functions The National Crime Agency's functions: transfers of value 321 1 For the purposes of this section the qualifying condition is that the National Crime Agency has reasonable grounds to suspect that— a there has been a transfer of value within the meaning of the Inheritance Tax Act 1984 (c. 51), and b the value transferred by the transfer of value is attributable (in whole or part) to criminal property. 2 If the qualifying condition is satisfied the National Crime Agency may serve on the Board a notice which— a specifies the transfer of value, and b states that the National Crime Agency intends to carry out the Revenue inheritance tax functions in relation to the transfer. 3 Service of a notice under subsection (2) vests in the National Crime Agency the Revenue inheritance tax functions in relation to the transfer. 4 the National Crime Agency — a may at any time serve on the Board a notice of withdrawal of the notice under subsection (2); b must serve such a notice of withdrawal on the Board if the qualifying condition ceases to be satisfied. 5 Service of a notice under subsection (4) divests the National Crime Agency of the Revenue inheritance tax functions in relation to the transfer. 6 The vesting of a function in the National Crime Agency under this section does not divest the Board or an officer of the Board of the function. 7 It is immaterial whether a transfer of value is suspected to have occurred before or after the passing of this Act. The National Crime Agency's functions: certain settlements 322 1 For the purposes of this section the qualifying condition is that the National Crime Agency has reasonable grounds to suspect that— a all or part of the property comprised in a settlement is relevant property for the purposes of Chapter 3 of Part 3 of the Inheritance Tax Act 1984 (settlements without interest in possession), and b the relevant property is (in whole or part) criminal property. 2 If the qualifying condition is satisfied the National Crime Agency may serve on the Board a notice which— a specifies the settlement concerned, b states that the National Crime Agency intends to carry out the Revenue inheritance tax functions in relation to the settlement, and c states the period for which the National Crime Agency intends to carry them out. 3 Service of a notice under subsection (2) vests in the National Crime Agency the Revenue inheritance tax functions in relation to the settlement for the period. 4 the National Crime Agency — a may at any time serve on the Board a notice of withdrawal of the notice under subsection (2); b must serve such a notice of withdrawal on the Board if the qualifying condition ceases to be satisfied. 5 Service of a notice under subsection (4) divests the National Crime Agency of the Revenue inheritance tax functions in relation to the settlement for the period. 6 The vesting of a function in the National Crime Agency under this section does not divest the Board or an officer of the Board of the function. 7 It is immaterial whether the settlement is commenced or a charge to tax arises or a period or any part of it falls before or after the passing of this Act. General Functions 323 1 The general Revenue functions are such of the functions vested in the Board or in an officer of the Board as relate to any of the following matters— a income tax; b capital gains tax; c corporation tax; d national insurance contributions; e statutory sick pay; f statutory maternity pay; g ... statutory paternity pay; ga . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . h statutory adoption pay; ha statutory shared parental pay; hb statutory parental bereavement pay; hc statutory neonatal care pay; i student loans. 2 The Revenue inheritance tax functions are such functions vested in the Board or in an officer of the Board as relate to inheritance tax. 3 But the general Revenue functions and the Revenue inheritance tax functions do not include any of the following functions— a functions relating to the making of subordinate legislation (within the meaning given by section 21(1) of the Interpretation Act 1978 (c. 30)); b the function of the prosecution of offences; c the function of authorising an officer for the purposes of section 20BA of the Taxes Management Act 1970 (c. 9) (orders for delivery of documents); d the function of giving information under that section; e . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . f . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 For the purposes of this section in its application to Great Britain— a national insurance contributions are contributions payable under Part 1 of the Social Security Contributions and Benefits Act 1992 (c. 4); b “ statutory sick pay ” must be construed in accordance with section 151(1) of that Act; c “ statutory maternity pay ” must be construed in accordance with section 164(1) of that Act; d “statutory paternity pay” must be construed in accordance with sections 171ZA and 171ZB of that Act; da . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e “ statutory adoption pay ” must be construed in accordance with section 171ZL of that Act; ea statutory shared parental pay” must be construed in accordance with sections 171ZU and 171ZV of that Act; eb “statutory parental bereavement pay” must be construed in accordance with section 171ZZ6 of that Act; ec “statutory neonatal care pay” must be construed in accordance with section 171ZZ16 of that Act; f “ student loans ” must be construed in accordance with the Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944). 5 For the purposes of this section in its application to Northern Ireland— a national insurance contributions are contributions payable under Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7); b “ statutory sick pay ” must be construed in accordance with section 147(1) of that Act; c “ statutory maternity pay ” must be construed in accordance with section 160(1) of that Act; d statutory paternity pay must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZA of the Social Security Contributions and Benefits Act 1992; e “ statutory adoption pay ” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZB of that Act; ea statutory shared parental pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZC of that Act; eb “statutory parental bereavement pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZD of that Act; ec “statutory neonatal care pay” must be construed in accordance with any Northern Ireland legislation which corresponds to Part 12ZE of that Act; f “ student loans ” must be construed in accordance with the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121). Exercise of Revenue functions 324 1 This section applies in relation to the exercise by the National Crime Agency of— a general Revenue functions; b Revenue inheritance tax functions. 2 Section 2B(2) does not apply. 3 the National Crime Agency must apply— a any interpretation of the law which has been published by the Board; b any concession which has been published by the Board and which is available generally to any person falling within its terms. 4 the National Crime Agency must also take account of any material published by the Board which does not fall within subsection (3). 5 the National Crime Agency must provide the Board with such documents and information as the Board consider appropriate. 6 “ Concession ” includes any practice, interpretation or other statement in the nature of a concession. Declarations 325 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Every National Crime Agency officer who is assigned to carry out any function of the National Crime Agency under this Part must, as soon as practicable after being so assigned, make a declaration in the form set out in Schedule 8 before a person nominated by the Director General of the National Crime Agency for the purpose. Interpretation 326 1 Criminal conduct is conduct which— a constitutes an offence in any part of the United Kingdom, or b would constitute an offence in any part of the United Kingdom if it occurred there. 2 But criminal conduct does not include conduct constituting an offence relating to a matter under the care and management of the Board. 3 In applying subsection (1) it is immaterial whether conduct occurred before or after the passing of this Act. 4 Property is criminal property if it constitutes a person’s benefit from criminal conduct or it represents such a benefit (in whole or part and whether directly or indirectly); and it is immaterial— a who carried out the conduct; b who benefited from it. 5 A person benefits from conduct if he obtains property as a result of or in connection with the conduct. 6 If a person obtains a pecuniary advantage as a result of or in connection with conduct, he is to be taken to obtain as a result of or in connection with the conduct a sum of money equal to the value of the pecuniary advantage. 7 References to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained in both that connection and some other. 8 If a person benefits from conduct his benefit is the property obtained as a result of or in connection with the conduct. 9 Property is all property wherever situated and includes— a money; b all forms of property, real or personal, heritable or moveable; c things in action and other intangible or incorporeal property. 10 The following rules apply in relation to property— a property is obtained by a person if he obtains an interest in it; b references to an interest, in relation to land in England and Wales or Northern Ireland, are to any legal estate or equitable interest or power; c references to an interest, in relation to land in Scotland, are to any estate, interest, servitude or other heritable right in or over land, including a heritable security; d references to an interest, in relation to property other than land, include references to a right (including a right to possession). 11 Any reference to an officer of the Board includes a reference to— a a collector of taxes; b an inspector of taxes. 12 Expressions used in this Part and in the Taxes Acts have the same meaning as in the Taxes Acts (within the meaning given by section 118 of the Taxes Management Act 1970 (c. 9)). 13 This section applies for the purposes of this Part. Part 7 Money Laundering Offences Concealing etc 327 1 A person commits an offence if he— a conceals criminal property; b disguises criminal property; c converts criminal property; d transfers criminal property; e removes criminal property from England and Wales or from Scotland or from Northern Ireland. 2 But a person does not commit such an offence if— a he makes an authorised disclosure under section 338 and (if the disclosure is made before he does the act mentioned in subsection (1)) he has the appropriate consent; b he intended to make such a disclosure but had a reasonable excuse for not doing so; c the act he does is done in carrying out a function he has relating to the enforcement of any provision of this Act or of any other enactment relating to criminal conduct or benefit from criminal conduct. 2A Nor does a person commit an offence under subsection (1) if— a he knows, or believes on reasonable grounds, that the relevant criminal conduct occurred in a particular country or territory outside the United Kingdom, and b the relevant criminal conduct— i was not, at the time it occurred, unlawful under the criminal law then applying in that country or territory, and ii is not of a description prescribed by an order made by the Secretary of State. 2B In subsection (2A) “ the relevant criminal conduct ” is the criminal conduct by reference to which the property concerned is criminal property. 2C A deposit-taking body , electronic money institution or payment institution that does an act mentioned in paragraph (c) or (d) of subsection (1) does not commit an offence under that subsection if— a it does the act in operating an account maintained with it, and b the value of the criminal property concerned is less than the threshold amount determined under section 339A for the act. 2D A person (“ P ”) who does an act mentioned in paragraph (c) or (d) of subsection (1) does not commit an offence under that subsection if— a P is carrying on business in the regulated sector that is not excluded business, b P does the act, in the course of that business— i in transferring or handing over to a customer or client money or other property of, or owing to, the customer or client, and ii for the purposes of the termination of P’s business relationship with the customer or client, c the total value of the criminal property so transferred or handed over to the customer or client by P for those purposes is less than the threshold amount determined under section 339A for the act, and d before the act is done, P has complied with the customer due diligence duties. 2E For the purposes of subsection (2D) — a business is “excluded” if it is of a description specified in regulations made by the Secretary of State for the purposes of this paragraph; b a reference to property being transferred or handed over to the customer or client includes a reference to property being transferred or handed over to another person at the direction of the customer or client; c “ customer due diligence duties ” means all duties imposed on P in relation to the customer or client by regulation 28(2), (3), (3A), (4), (8) or (10) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 ( S.I. 2017/692 ) (customer due diligence measures). 2F A person (“ P ”) who does an act mentioned in paragraph (c), (d) or (e) of subsection (1) does not commit an offence under that subsection if— a P is carrying on business in the regulated sector, b P does the act in the course of that business, on behalf of a customer or client, in operating an account or accounts maintained with P or in connection with holding any property for the customer or client, c at the time of the act, P knows or suspects that part but not all of the funds in the account or accounts, or of the property so held, is criminal property (“the relevant criminal property”), d it is not possible, at the time the act takes place, to identify the part of the funds or property that is the relevant criminal property, and e the value of the funds in the account or accounts, or of the property so held, is not, as a direct or indirect result of the act, less than the value of the relevant criminal property at the time of the act. 2G Where subsection (2F) applies— a if P does the act in operating an account or accounts, the funds in the account or accounts immediately after the act are assumed to include the relevant criminal property, and b if P does the act in connection with holding any property for the customer or client, such of that property as is held by P immediately after the act is assumed to include the relevant criminal property. 3 Concealing or disguising criminal property includes concealing or disguising its nature, source, location, disposition, movement or ownership or any rights with respect to it. Arrangements 328 1 A person commits an offence if he enters into or becomes concerned in an arrangement which he knows or suspects facilitates (by whatever means) the acquisition, retention, use or control of criminal property by or on behalf of another person. 2 But a person does not commit such an offence if— a he makes an authorised disclosure under section 338 and (if the disclosure is made before he does the act mentioned in subsection (1)) he has the appropriate consent; b he intended to make such a disclosure but had a reasonable excuse for not doing so; c the act he does is done in carrying out a function he has relating to the enforcement of any provision of this Act or of any other enactment relating to criminal conduct or benefit from criminal conduct. 3 Nor does a person commit an offence under subsection (1) if— a he knows, or believes on reasonable grounds, that the relevant criminal conduct occurred in a particular country or territory outside the United Kingdom, and b the relevant criminal conduct— i was not, at the time it occurred, unlawful under the criminal law then applying in that country or territory, and ii is not of a description prescribed by an order made by the Secretary of State. 4 In subsection (3) “ the relevant criminal conduct ” is the criminal conduct by reference to which the property concerned is criminal property. 5 A deposit-taking body , electronic money institution or payment institution that does an act mentioned in subsection (1) does not commit an offence under that subsection if— a it does the act in operating an account maintained with it, and b the arrangement facilitates the acquisition, retention, use or control of criminal property of a value that is less than the threshold amount determined under section 339A for the act. 6 A person (“ P ”) who does an act mentioned in subsection (1) does not commit an offence under that subsection if— a P is carrying on business in the regulated sector that is not excluded business, b P does the act, in the course of that business— i in transferring or handing over to a customer or client money or other property of, or owing to, the customer or client, and ii for the purposes of the termination of P’s business relationship with the customer or client, c the total value of the criminal property so transferred or handed over to the customer or client by P for those purposes is less than the threshold amount determined under section 339A for the act, and d before the act is done, P has complied with the customer due diligence duties. 7 For the purposes of subsection (6) — a business is “excluded” if it is of a description specified in regulations made by the Secretary of State for the purposes of this subsection; b a reference to property being transferred or handed over to the customer or client includes a reference to property being transferred or handed over to another person at the direction of the customer or client; c “ customer due diligence duties ” means all duties imposed on P in relation to the customer or client by regulation 28(2), (3), (3A), (4), (8) or (10) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 ( S.I. 2017/692 ) (customer due diligence measures). 8 A person (“ P ”) who does an act mentioned in subsection (1) does not commit an offence under that subsection if— a P is carrying on business in the regulated sector, b P does the act in the course of that business, on behalf of a customer or client, in operating an account or accounts maintained with P or in connection with holding any property for the customer or client, c at the time of the act, P knows or suspects that part but not all of the funds in the account or accounts, or of the property so held, is criminal property (“the relevant criminal property”), d it is not possible, at the time the act takes place, to identify the part of the funds or property that is the relevant criminal property, and e the value of the funds in the account or accounts, or of the property so held, is not, as a direct or indirect result of the act, less than the value of the relevant criminal property at the time of the act. 9 Where subsection (8) applies— a if P does the act in operating an account or accounts, the funds in the account or accounts immediately after the act are assumed to include the relevant criminal property, and b if P does the act in connection with holding any property for the customer or client, such of that property as is held by P immediately after the act is assumed to include the relevant criminal property. Acquisition, use and possession 329 1 A person commits an offence if he— a acquires criminal property; b uses criminal property; c has possession of criminal property. 2 But a person does not commit such an offence if— a he makes an authorised disclosure under section 338 and (if the disclosure is made before he does the act mentioned in subsection (1)) he has the appropriate consent; b he intended to make such a disclosure but had a reasonable excuse for not doing so; c he acquired or used or had possession of the property for adequate consideration; d the act he does is done in carrying out a function he has relating to the enforcement of any provision of this Act or of any other enactment relating to criminal conduct or benefit from criminal conduct. 2A Nor does a person commit an offence under subsection (1) if— a he knows, or believes on reasonable grounds, that the relevant criminal conduct occurred in a particular country or territory outside the United Kingdom, and b the relevant criminal conduct— i was not, at the time it occurred, unlawful under the criminal law then applying in that country or territory, and ii is not of a description prescribed by an order made by the Secretary of State. 2B In subsection (2A) “ the relevant criminal conduct ” is the criminal conduct by reference to which the property concerned is criminal property. 2C A deposit-taking body , electronic money institution or payment institution that does an act mentioned in subsection (1) does not commit an offence under that subsection if— a it does the act in operating an account maintained with it, and b the value of the criminal property concerned is less than the threshold amount determined under section 339A for the act. 2D A person (“ P ”) who does an act mentioned in subsection (1) does not commit an offence under that subsection if— a P is carrying on business in the regulated sector that is not excluded business, b P does the act, in the course of that business— i in transferring or handing over to the customer or client property of, or owing to, a customer or client, and ii for the purposes of the termination of P’s business relationship with the customer or client, c the total value of the criminal property so transferred or handed over to the customer or client by P for those purposes is less than the threshold amount determined under section 339A for the act, and d before the act is done, P has complied with the customer due diligence duties. 2E For the purposes of subsection (2D) — a business is “excluded” if it is of a description specified in regulations made by the Secretary of State for the purposes of this subsection; b a reference to property being transferred or handed over to the customer or client includes a reference to property being transferred or handed over to another person at the direction of the customer or client; c “ customer due diligence duties ” means all duties imposed on P in relation to the customer or client by regulation 28(2), (3), (3A), (4), (8) or (10) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 ( S.I. 2017/692 ) (customer due diligence measures). 2F A person (“ P ”) who does an act mentioned in subsection (1) does not commit an offence under that subsection if— a P is carrying on business in the regulated sector, b P does the act in the course of that business, on behalf of a customer or client, in operating an account or accounts maintained with P or in connection with holding any property for the customer or client, c at the time of the act, P knows or suspects that part but not all of the funds in the account or accounts, or of the property so held, is criminal property (“the relevant criminal property”), d it is not possible, at the time the act takes place, to identify the part of the funds or property that is the relevant criminal property, and e the value of the funds in the account or accounts, or of the property so held, is not, as a direct or indirect result of the act, less than the value of the relevant criminal property at the time of the act. 2G Where subsection (2F) applies— a if P does the act in operating an account or accounts, the funds in the account or accounts immediately after the act are assumed to include the relevant criminal property, and b if P does the act in connection with holding any property for the customer or client, such of that property as is held by P immediately after the act is assumed to include the relevant criminal property. 3 For the purposes of this section— a a person acquires property for inadequate consideration if the value of the consideration is significantly less than the value of the property; b a person uses or has possession of property for inadequate consideration if the value of the consideration is significantly less than the value of the use or possession; c the provision by a person of goods or services which he knows or suspects may help another to carry out criminal conduct is not consideration. Failure to disclose: regulated sector 330 1 A person commits an offence if the conditions in subsections (2) to (4) are satisfied . 2 The first condition is that he— a knows or suspects, or b has reasonable grounds for knowing or suspecting, that another person is engaged in money laundering. 3 The second condition is that the information or other matter— a on which his knowledge or suspicion is based, or b which gives reasonable grounds for such knowledge or suspicion, came to him in the course of a business in the regulated sector. 3A The third condition is— a that he can identify the other person mentioned in subsection (2) or the whereabouts of any of the laundered property, or b that he believes, or it is reasonable to expect him to believe, that the information or other matter mentioned in subsection (3) will or may assist in identifying that other person or the whereabouts of any of the laundered property. 4 The fourth condition is that he does not make the required disclosure to— a a nominated officer, or b a person authorised for the purposes of this Part by the Director General of the National Crime Agency , as soon as is practicable after the information or other matter mentioned in subsection (3) comes to him. 5 The required disclosure is a disclosure of— a the identity of the other person mentioned in subsection (2), if he knows it, b the whereabouts of the laundered property, so far as he knows it, and c the information or other matter mentioned in subsection (3). 5A The laundered property is the property forming the subject-matter of the money laundering that he knows or suspects, or has reasonable grounds for knowing or suspecting, that other person to be engaged in. 6 But he does not commit an offence under this section if— a he has a reasonable excuse for not making the required disclosure, b he is a professional legal adviser or ... relevant professional adviser and— i if he knows either of the things mentioned in subsection (5)(a) and (b), he knows the thing because of information or other matter that came to him in privileged circumstances, or ii the information or other matter mentioned in subsection (3) came to him in privileged circumstances, or c subsection (7) or (7B) applies to him. 7 This subsection applies to a person if— a he does not know or suspect that another person is engaged in money laundering, and b he has not been provided by his employer with such training as is specified by the Secretary of State by order for the purposes of this section. 7B This subsection applies to a person if— a he is employed by, or is in partnership with, a professional legal adviser or a relevant professional adviser to provide the adviser with assistance or support, b the information or other matter mentioned in subsection (3) comes to the person in connection with the provision of such assistance or support, and c the information or other matter came to the adviser in privileged circumstances. 7C Nor does a person commit an offence under this section if— a he knows, or believes on reasonable grounds, that the money laundering is occurring in a particular country or territory outside the United Kingdom, and b the money laundering— i is not unlawful under the criminal law applying in that country or territory, and ii is not of a description prescribed in an order made by the Secretary of State. 7D Nor does a person commit an offence under this section if— a the information or other matter mentioned in subsection (3) consists of or includes information that was obtained only in consequence of the carrying out of a status check under section 40 of the Immigration Act 2014 or an immigration check under section 40A of that Act or both, and b but for the information so obtained the person would not have reasonable grounds for knowing or suspecting that another person is engaged in money laundering. 8 In deciding whether a person committed an offence under this section the court must consider whether he followed any relevant guidance which was at the time concerned— a issued by a supervisory authority or any other appropriate body, b approved by the Treasury, and c published in a manner it approved as appropriate in its opinion to bring the guidance to the attention of persons likely to be affected by it. 9 A disclosure to a nominated officer is a disclosure which— a is made to a person nominated by the alleged offender’s employer to receive disclosures under this section, and b is made in the course of the alleged offender’s employment .... 9A But a disclosure which satisfies paragraphs (a) and (b) of subsection (9) is not to be taken as a disclosure to a nominated officer if the person making the disclosure— a is a professional legal adviser or ... relevant professional adviser , b makes it for the purpose of obtaining advice about making a disclosure under this section, and c does not intend it to be a disclosure under this section. 10 Information or other matter comes to a professional legal adviser or ... relevant professional adviser in privileged circumstances if it is communicated or given to him— a by (or by a representative of) a client of his in connection with the giving by the adviser of legal advice to the client, b by (or by a representative of) a person seeking legal advice from the adviser, or c by a person in connection with legal proceedings or contemplated legal proceedings. 11 But subsection (10) does not apply to information or other matter which is communicated or given with the intention of furthering a criminal purpose. 12 Schedule 9 has effect for the purpose of determining what is— a a business in the regulated sector; b a supervisory authority. 13 An appropriate body is any body which regulates or is representative of any trade, profession, business or employment carried on by the alleged offender. 14 A relevant professional adviser is an accountant, auditor or tax adviser who is a member of a professional body which is established for accountants, auditors or tax advisers (as the case may be) and which makes provision for— a testing the competence of those seeking admission to membership of such a body as a condition for such admission; and b imposing and maintaining professional and ethical standards for its members, as well as imposing sanctions for non-compliance with those standards. Failure to disclose: nominated officers in the regulated sector 331 1 A person nominated to receive disclosures under section 330 commits an offence if the conditions in subsections (2) to (4) are satisfied. 2 The first condition is that he— a knows or suspects, or b has reasonable grounds for knowing or suspecting, that another person is engaged in money laundering. 3 The second condition is that the information or other matter— a on which his knowledge or suspicion is based, or b which gives reasonable grounds for such knowledge or suspicion, came to him in consequence of a disclosure made under section 330. 3A The third condition is— a that he knows the identity of the other person mentioned in subsection (2), or the whereabouts of any of the laundered property, in consequence of a disclosure made under section 330, b that that other person, or the whereabouts of any of the laundered property, can be identified from the information or other matter mentioned in subsection (3), or c that he believes, or it is reasonable to expect him to believe, that the information or other matter will or may assist in identifying that other person or the whereabouts of any of the laundered property. 4 The fourth condition is that he does not make the required disclosure to a person authorised for the purposes of this Part by the Director General of the National Crime Agency as soon as is practicable after the information or other matter mentioned in subsection (3) comes to him. 5 The required disclosure is a disclosure of— a the identity of the other person mentioned in subsection (2), if disclosed to him under section 330, b the whereabouts of the laundered property, so far as disclosed to him under section 330, and c the information or other matter mentioned in subsection (3). 5A The laundered property is the property forming the subject-matter of the money laundering that he knows or suspects, or has reasonable grounds for knowing or suspecting, that other person to be engaged in. 6 But he does not commit an offence under this section if he has a reasonable excuse for not making the required disclosure. 6A Nor does a person commit an offence under this section if— a he knows, or believes on reasonable grounds, that the money laundering is occurring in a particular country or territory outside the United Kingdom, and b the money laundering— i is not unlawful under the criminal law applying in that country or territory, and ii is not of a description prescribed in an order made by the Secretary of State. 6B Nor does a person commit an offence under this section if— a the information or other matter disclosed to the person under section 330 consists of or includes information that was obtained only in consequence of the carrying out of a status check under section 40 of the Immigration Act 2014 or an immigration check under section 40A of that Act or both, and b but for the information so obtained the person would not have reasonable grounds for knowing or suspecting that another person is engaged in money laundering. 7 In deciding whether a person committed an offence under this section the court must consider whether he followed any relevant guidance which was at the time concerned— a issued by a supervisory authority or any other appropriate body, b approved by the Treasury, and c published in a manner it approved as appropriate in its opinion to bring the guidance to the attention of persons likely to be affected by it. 8 Schedule 9 has effect for the purpose of determining what is a supervisory authority. 9 An appropriate body is a body which regulates or is representative of a trade, profession, business or employment. Failure to disclose: other nominated officers 332 1 A person nominated to receive disclosures under section 337 or 338 commits an offence if the conditions in subsections (2) to (4) are satisfied. 2 The first condition is that he knows or suspects that another person is engaged in money laundering. 3 The second condition is that the information or other matter on which his knowledge or suspicion is based came to him in consequence of a disclosure made under the applicable section . 3A The third condition is— a that he knows the identity of the other person mentioned in subsection (2), or the whereabouts of any of the laundered property, in consequence of a disclosure made under the applicable section, b that that other person, or the whereabouts of any of the laundered property, can be identified from the information or other matter mentioned in subsection (3), or c that he believes, or it is reasonable to expect him to believe, that the information or other matter will or may assist in identifying that other person or the whereabouts of any of the laundered property. 4 The fourth condition is that he does not make the required disclosure to a person authorised for the purposes of this Part by the Director General of the National Crime Agency as soon as is practicable after the information or other matter mentioned in subsection (3) comes to him. 5 The required disclosure is a disclosure of— a the identity of the other person mentioned in subsection (2), if disclosed to him under the applicable section, b the whereabouts of the laundered property, so far as disclosed to him under the applicable section, and c the information or other matter mentioned in subsection (3). 5A The laundered property is the property forming the subject-matter of the money laundering that he knows or suspects that other person to be engaged in. 5B The applicable section is section 337 or, as the case may be, section 338. 6 But he does not commit an offence under this section if he has a reasonable excuse for not making the required disclosure. 7 Nor does a person commit an offence under this section if— a he knows, or believes on reasonable grounds, that the money laundering is occurring in a particular country or territory outside the United Kingdom, and b the money laundering— i is not unlawful under the criminal law applying in that country or territory, and ii is not of a description prescribed in an order made by the Secretary of State. Tipping off 333 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tipping off: regulated sector 333A 1 A person commits an offence if— a the person discloses any matter within subsection (2); b the disclosure is likely to prejudice any investigation that might be conducted following the disclosure referred to in that subsection; and c the information on which the disclosure is based came to the person in the course of a business in the regulated sector. 2 The matters are that the person or another person has made a disclosure under this Part— a to a constable, b to an officer of Revenue and Customs, c to a nominated officer, or d to a National Crime Agency officer authorised for the purposes of this Part by the Director General of that Agency, of information that came to that person in the course of a business in the regulated sector. 3 A person commits an offence if— a the person discloses that an investigation into allegations that an offence under this Part has been committed is being contemplated or is being carried out; b the disclosure is likely to prejudice that investigation; and c the information on which the disclosure is based came to the person in the course of a business in the regulated sector. 4 A person guilty of an offence under this section is liable— a on summary conviction to imprisonment for a term not exceeding three months, or to a fine not exceeding level 5 on the standard scale, or to both; b on conviction on indictment to imprisonment for a term not exceeding two years, or to a fine, or to both. 5 This section is subject to— a section 333B (disclosures within an undertaking or group etc ), b section 333C (other permitted disclosures between institutions etc ), and c section 333D (other permitted disclosures etc ). Disclosures within an undertaking or group etc 333B 1 An employee, officer or partner of an undertaking does not commit an offence under section 333A if the disclosure is to an employee, officer or partner of the same undertaking. 2 A person does not commit an offence under section 333A in respect of a disclosure by a credit institution or a financial institution if— a the disclosure is to a credit institution or a financial institution, b the institution to whom the disclosure is made is situated in the United Kingdom or an EEA state or in a country or territory imposing equivalent money laundering requirements, and c both the institution making the disclosure and the institution to whom it is made belong to the same group. 3 In subsection (2) “group” has the same meaning as in Directive 2002/87/ EC of the European Parliament and of the Council of 16 th December 2002 on the supplementary supervision of credit institutions, insurance undertakings and investment firms in a financial conglomerate. 4 A professional legal adviser or a relevant professional adviser does not commit an offence under section 333A if— a the disclosure is to professional legal adviser or a relevant professional adviser, b both the person making the disclosure and the person to whom it is made carry on business in the United Kingdom or an EEA state or in a country or territory imposing equivalent money laundering requirements, and c those persons perform their professional activities within different undertakings that share common ownership, management or control. Other permitted disclosures between institutions etc 333C 1 This section applies to a disclosure— a by a credit institution to another credit institution, b by a financial institution to another financial institution, c by a professional legal adviser to another professional legal adviser, or d by a relevant professional adviser of a particular kind to another relevant professional adviser of the same kind. 2 A person does not commit an offence under section 333A in respect of a disclosure to which this section applies if— a the disclosure relates to— i a client or former client of the institution or adviser making the disclosure and the institution or adviser to whom it is made, ii a transaction involving them both, or iii the provision of a service involving them both; b the disclosure is for the purpose only of preventing an offence under this Part of this Act; c the institution or adviser to whom the disclosure is made is situated in the United Kingdom or an EEA state or in a country or territory imposing equivalent money laundering requirements; and d the institution or adviser making the disclosure and the institution or adviser to whom it is made are subject to equivalent duties of professional confidentiality and the protection of personal data (within the meaning of Parts 5 to 7 of the Data Protection Act 2018 (see section 3(2) and (14) of that Act)) . Other permitted disclosures etc 333D 1 A person does not commit an offence under section 333A if the disclosure is— a to the authority that is the supervisory authority for that person by virtue of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 ; ... aa for the purposes of proceedings under section 336A (power of court to extend moratorium period); ab made in good faith by virtue of section 339ZB (disclosures within the regulated sector); or b for the purpose of— i the detection, investigation or prosecution of a criminal offence (whether in the United Kingdom or elsewhere), ii an investigation under this Act, or iii the enforcement of any order of a court under this Act. 1A Where an application is made to extend a moratorium period under section 336A, a person does not commit an offence under section 333A if— a the disclosure is made to a customer or client of the person, b the customer or client appears to the person making the disclosure to have an interest in the relevant property, and c the disclosure contains only such information as is necessary for the purposes of notifying the customer or client that the application under section 336A has been made. “Moratorium period” and “relevant property” have the meanings given in section 336D. 2 A professional legal adviser or a relevant professional adviser does not commit an offence under section 333A if the disclosure— a is to the adviser’s client, and b is made for the purpose of dissuading the client from engaging in conduct amounting to an offence. 3 A person does not commit an offence under section 333A(1) if the person does not know or suspect that the disclosure is likely to have the effect mentioned in section 333A(1)(b). 4 A person does not commit an offence under section 333A(3) if the person does not know or suspect that the disclosure is likely to have the effect mentioned in section 333A(3)(b). Interpretation of sections 333A to 333D 333E 1 For the purposes of sections 333A to 333D, Schedule 9 has effect for determining— a what is a business in the regulated sector, and b what is a supervisory authority. 2 In those sections— “credit institution” has the same meaning as in Schedule 9; “financial institution” means an undertaking that carries on a business in the regulated sector by virtue of any of paragraphs (b) to (i) of paragraph 1(1) of that Schedule. 3 References in those sections to a disclosure by or to a credit institution or a financial institution include disclosure by or to an employee, officer or partner of the institution acting on its behalf. 4 For the purposes of those sections a country or territory imposes "equivalent money laundering requirements" if it imposes requirements equivalent to those laid down in Directive 2015/849/EU of the Council of 20th May 2015 on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing , as amended by Directive 2018/843 of the European Parliament and of the Council of 30th May 2018 . 5 In those sections “relevant professional adviser” means an accountant, auditor or tax adviser who is a member of a professional body which is established for accountants, auditors or tax advisers (as the case may be) and which makes provision for— a testing the competence of those seeking admission to membership of such a body as a condition for such admission; and b imposing and maintaining professional and ethical standards for its members, as well as imposing sanctions for non-compliance with those standards. Penalties 334 1 A person guilty of an offence under section 327, 328 or 329 is liable— a on summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both, or b on conviction on indictment, to imprisonment for a term not exceeding 14 years or to a fine or to both. 2 A person guilty of an offence under section 330, 331 or 332 is liable— a on summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both, or b on conviction on indictment, to imprisonment for a term not exceeding five years or to a fine or to both. 3 A person guilty of an offence under section 339(1A) is liable on summary conviction to a fine not exceeding level 5 on the standard scale. Consent Appropriate consent 335 1 The appropriate consent is— a the consent of a nominated officer to do a prohibited act if an authorised disclosure is made to the nominated officer; b the consent of a constable to do a prohibited act if an authorised disclosure is made to a constable; c the consent of a customs officer to do a prohibited act if an authorised disclosure is made to a customs officer. 2 A person must be treated as having the appropriate consent if— a he makes an authorised disclosure to a constable or a customs officer, and b the condition in subsection (3) or the condition in subsection (4) is satisfied. 3 The condition is that before the end of the notice period he does not receive notice from a constable or customs officer that consent to the doing of the act is refused. 4 The condition is that— a before the end of the notice period he receives notice from a constable or customs officer that consent to the doing of the act is refused, and b the moratorium period has expired. 5 The notice period is the period of seven working days starting with the first working day after the person makes the disclosure. 6 The moratorium period is the period of 31 days starting with the day on which the person receives notice that consent to the doing of the act is refused. 6A Subsection (6) is subject to— a section 336A, which enables the moratorium period to be extended by court order in accordance with that section, and b section 336C, which provides for an automatic extension of the moratorium period in certain cases (period extended if it would otherwise end before determination of application or appeal proceedings etc ). 7 A working day is a day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 (c. 80) in the part of the United Kingdom in which the person is when he makes the disclosure. 8 References to a prohibited act are to an act mentioned in section 327(1), 328(1) or 329(1) (as the case may be). 8A Subsection (8) is subject to— a section 336A, which enables the moratorium period to be extended by court order in accordance with that section, and b section 336C, which provides for an automatic extension of the moratorium period in certain cases (period extended if it would otherwise end before determination of application or appeal proceedings etc ). 9 A nominated officer is a person nominated to receive disclosures under section 338. 10 Subsections (1) to (4) apply for the purposes of this Part. Nominated officer: consent 336 1 A nominated officer must not give the appropriate consent to the doing of a prohibited act unless the condition in subsection (2), the condition in subsection (3) or the condition in subsection (4) is satisfied. 2 The condition is that— a he makes a disclosure that property is criminal property to a person authorised for the purposes of this Part by the Director General of the National Crime Agency , and b such a person gives consent to the doing of the act. 3 The condition is that— a he makes a disclosure that property is criminal property to a person authorised for the purposes of this Part by the Director General of the National Crime Agency , and b before the end of the notice period he does not receive notice from such a person that consent to the doing of the act is refused. 4 The condition is that— a he makes a disclosure that property is criminal property to a person authorised for the purposes of this Part by the Director General of the National Crime Agency , b before the end of the notice period he receives notice from such a person that consent to the doing of the act is refused, and c the moratorium period has expired. 5 A person who is a nominated officer commits an offence if— a he gives consent to a prohibited act in circumstances where none of the conditions in subsections (2), (3) and (4) is satisfied, and b he knows or suspects that the act is a prohibited act. 6 A person guilty of such an offence is liable— a on summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both, or b on conviction on indictment, to imprisonment for a term not exceeding five years or to a fine or to both. 7 The notice period is the period of seven working days starting with the first working day after the nominated officer makes the disclosure. 8 The moratorium period is the period of 31 days starting with the day on which the nominated officer is given notice that consent to the doing of the act is refused. 9 A working day is a day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 (c. 80) in the part of the United Kingdom in which the nominated officer is when he gives the appropriate consent. 10 References to a prohibited act are to an act mentioned in section 327(1), 328(1) or 329(1) (as the case may be). 11 A nominated officer is a person nominated to receive disclosures under section 338. Power of court to extend the moratorium period 336A 1 The court may, on an application under this section, grant an extension of a moratorium period if satisfied that— a an investigation is being carried out in relation to a relevant disclosure (but has not been completed), b the investigation is being conducted diligently and expeditiously, c further time is needed for conducting the investigation, and d it is reasonable in all the circumstances for the moratorium period to be extended. 2 An application under this section may be made only by a senior officer. 3 The application must be made before the moratorium period would otherwise end. 4 An extension of a moratorium period must end no later than 31 days beginning with the day after the day on which the period would otherwise end. 5 Where a moratorium period is extended by the court under this section, it may be further extended by the court (on one or more occasions) on the making of another application. 6 A moratorium period extended in accordance with subsection (2) or (4) of section 336C may also be further extended by the court on the making of an application under this section. 7 But the court may not grant a further extension of a moratorium period if the effect would be to extend the period by more than 186 days (in total) beginning with the day after the end of the 31 day period mentioned in section 335(6) or (as the case may be) section 336(8). 8 Subsections (1) to (4) apply to any further extension of a moratorium period as they apply to the first extension of the period under this section. 9 An application under this section may be made by an immigration officer only if the officer has reasonable grounds for suspecting that conduct constituting the prohibited act in relation to which the moratorium period in question applies— a relates to the entitlement of one or more persons who are not nationals of the United Kingdom to enter, transit across, or be in, the United Kingdom (including conduct which relates to conditions or other controls on any such entitlement), or b is undertaken for the purposes of, or otherwise in relation to, a relevant nationality enactment. 10 In subsection (9)— “ prohibited act ” has the meaning given by section 335(8) or (as the case may be) section 336(10); “ relevant nationality enactment ” means any enactment in— the British Nationality Act 1981, the Hong Kong Act 1985, the Hong Kong (War Wives and Widows) Act 1996, the British Nationality (Hong Kong) Act 1997, the British Overseas Territories Act 2002, or an instrument made under any of those Acts. Proceedings under section 336A: supplementary 336B 1 This section applies to proceedings on an application under section 336A. 2 The court must determine the proceedings as soon as reasonably practicable. 3 The court may exclude from any part of the hearing— a an interested person; b anyone representing that person. 4 The person who made the application may apply to the court for an order that specified information upon which he or she intends to rely be withheld from— a an interested person; b anyone representing that person. 5 The court may make such an order only if satisfied that there are reasonable grounds to believe that if the specified information were disclosed— a evidence of an offence would be interfered with or harmed, b the gathering of information about the possible commission of an offence would be interfered with, c a person would be interfered with or physically injured, d the recovery of property under this Act would be hindered, or e national security would be put at risk. 6 The court must direct that the following be excluded from the hearing of an application under subsection (4)— a the interested person to whom that application relates; b anyone representing that person. 7 Subject to this section, rules of court may make provision as to the practice and procedure to be followed in connection with proceedings in relation to applications under section 336A. 8 An appeal lies to the appropriate appeal court on a point of law arising from a decision made by the Crown Court in Northern Ireland or by the sheriff. 9 The appropriate appeal court may on such an appeal make any order that it considers appropriate (subject to the restriction mentioned in section 336A(7)). 10 The appropriate appeal court is— a in the case of a decision of the Crown Court in Northern Ireland, the Court of Appeal in Northern Ireland; b in the case of a decision of the sheriff, the Sheriff Appeal Court. 11 For rights of appeal in the case of decisions made by the Crown Court in England and Wales, see section 28 of the Senior Courts Act 1981 (appeals from Crown Court and inferior courts). Extension of moratorium period pending determination of proceedings etc 336C 1 A moratorium period is extended in accordance with subsection (2) where— a an application is made to the court under section 336A for the extension (or further extension) of the moratorium period, and b the period would (apart from that subsection) end before the court determines the application or it is otherwise disposed of. 2 The moratorium period is extended from the time when it would otherwise end until the court determines the application or it is otherwise disposed of. 3 A moratorium period is extended in accordance with subsection (4) where— a proceedings on an appeal in respect of a decision on an application under section 336A have been brought, and b the period would (apart from that subsection) end before the proceedings are finally determined or otherwise disposed of. 4 The moratorium period is extended from the time when it would otherwise end until the proceedings are finally determined or otherwise disposed of. 5 But the maximum period by which the moratorium period is extended by virtue of subsection (2) or (4) is 31 days beginning with the day after the day on which the period would otherwise have ended. 6 A moratorium period is extended in accordance with subsection (7) where— a an application is made to the court under section 336A for an extension of the period, b the court refuses to grant the application, and c the period would (apart from that subsection) end before the end of the 5 day period. 7 The moratorium period is extended from the time when it would otherwise end until— a the end of the 5 day period, or b if proceedings on an appeal against the decision are brought before the end of the 5 day period, the time when those proceedings are brought. 8 The “5 day period” is the period of 5 working days beginning with the day on which the court refuses to grant the application. 9 This restriction on the overall extension of a moratorium period mentioned in section 336A(7) applies to an extension of a moratorium period in accordance with any provision of this section as it applies to an extension under an order of the court. Sections 336A to 336C: interpretation 336D 1 This section provides for the meaning of terms used in sections 336A to 336C (and in this section). 2 “ The court ” means— a in relation to England and Wales or Northern Ireland, the Crown Court; b in relation to Scotland, the sheriff. 3 “ Interested person ” means— a the person who made the relevant disclosure, and b any other person who appears to the person making the application under section 336A to have an interest in the relevant property. 4 “ Moratorium period ” means the period of 31 days mentioned in section 335(6) or (as the case may be) section 336(8), or any such period as extended or further extended by virtue of an order under section 336A or in accordance with any provision of section 336C. 5 “ Relevant disclosure ” means— a where the application under section 336A relates to the moratorium period mentioned in section 335(6), the authorised disclosure mentioned in section 335(2)(a); b where the application under section 336A relates to the moratorium period mentioned in section 336(8), the disclosure mentioned in section 336(4)(a). 6 “ Relevant property ” means any property that would be the subject of the prohibited act (within the meaning of section 335(8) or (as the case may be) section 336(10)) in relation to which the moratorium period in question applies. 7 In the case of an application to the Crown Court, “ senior officer ” means— a the Director General of the National Crime Agency, b any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose, c a police officer of at least the rank of inspector, d an officer of Revenue and Customs who is not below such grade as is designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that rank, e an immigration officer who is not below such grade as is designated by the Secretary of State as equivalent to that rank, f a member of staff of the Financial Conduct Authority who is not below such grade as is designated by the Treasury for the purposes of this Part, g the Director of the Serious Fraud Office (or a member of staff of that Office authorised for the purposes of section 336A by virtue of section 2C(2)), or h an accredited financial investigator who falls within a description specified in an order made for the purposes of section 336A by the Secretary of State or the Welsh Ministers under section 453. 8 In the case of an application to the sheriff, “ senior officer ” means a procurator fiscal. 9 “ Working day ” means a day other than— a a Saturday, b a Sunday, c Christmas Day, d Good Friday, or e a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom in which the application in question under section 336A is made. Disclosures Protected disclosures 337 1 A disclosure which satisfies the following three conditions is not to be taken to breach any restriction on the disclosure of information (however imposed). 2 The first condition is that the information or other matter disclosed came to the person making the disclosure (the discloser) in the course of his trade, profession, business or employment. 3 The second condition is that the information or other matter— a causes the discloser to know or suspect, or b gives him reasonable grounds for knowing or suspecting, that another person is engaged in money laundering. 4 The third condition is that the disclosure is made to a constable, a customs officer or a nominated officer as soon as is practicable after the information or other matter comes to the discloser. 4A Where a disclosure consists of a disclosure protected under subsection (1) and a disclosure of either or both of— a the identity of the other person mentioned in subsection (3), and b the whereabouts of property forming the subject-matter of the money laundering that the discloser knows or suspects, or has reasonable grounds for knowing or suspecting, that other person to be engaged in, the disclosure of the thing mentioned in paragraph (a) or (b) (as well as the disclosure protected under subsection (1)) is not to be taken to breach any restriction on the disclosure of information (however imposed). 5 A disclosure to a nominated officer is a disclosure which— a is made to a person nominated by the discloser’s employer to receive disclosures under section 330 or this section, and b is made in the course of the discloser’s employment .... Authorised disclosures 338 1 For the purposes of this Part a disclosure is authorised if— a it is a disclosure to a constable, a customs officer or a nominated officer by the alleged offender that property is criminal property, b ... and c the first , second or third condition set out below is satisfied. 2 The first condition is that the disclosure is made before the alleged offender does the prohibited act. 2A The second condition is that— a the disclosure is made while the alleged offender is doing the prohibited act, b he began to do the act at a time when, because he did not then know or suspect that the property constituted or represented a person's benefit from criminal conduct, the act was not a prohibited act, and c the disclosure is made on his own initiative and as soon as is practicable after he first knows or suspects that the property constitutes or represents a person's benefit from criminal conduct. 3 The third condition is that— a the disclosure is made after the alleged offender does the prohibited act, b he has a reasonable excuse for his failure to make the disclosure before he did the act, and c the disclosure is made on his own initiative and as soon as it is practicable for him to make it. 4 An authorised disclosure is not to be taken to breach any restriction on the disclosure of information (however imposed). 4A Where an authorised disclosure is made in good faith, no civil liability arises in respect of the disclosure on the part of the person by or on whose behalf it is made. 5 A disclosure to a nominated officer is a disclosure which— a is made to a person nominated by the alleged offender’s employer to receive authorised disclosures, and b is made in the course of the alleged offender’s employment .... 6 References to the prohibited act are to an act mentioned in section 327(1), 328(1) or 329(1) (as the case may be). Form and manner of disclosures 339 1 The Secretary of State may by order prescribe the form and manner in which a disclosure under section 330, 331, 332 or 338 must be made. 1A A person commits an offence if he makes a disclosure under section 330, 331, 332 or 338 otherwise than in the form prescribed under subsection (1) or otherwise than in the manner so prescribed. 1B But a person does not commit an offence under subsection (1A) if he has a reasonable excuse for making the disclosure otherwise than in the form prescribed under subsection (1) or (as the case may be) otherwise than in the manner so prescribed. 2 The power under subsection (1) to prescribe the form in which a disclosure must be made includes power to provide for the form to include a request to a person making a disclosure that the person provide information specified or described in the form if he has not provided it in making the disclosure. 3 Where under subsection (2) a request is included in a form prescribed under subsection (1), the form must— a state that there is no obligation to comply with the request, and b explain the protection conferred by subsection (4) on a person who complies with the request. 4 A disclosure made in pursuance of a request under subsection (2) is not to be taken to breach any restriction on the disclosure of information (however imposed). 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Subsection (2) does not apply to a disclosure made to a nominated officer. Disclosures to the NCA 339ZA Where a disclosure is made under this Part to a constable or an officer of Revenue and Customs, the constable or officer of Revenue and Customs must disclose it in full to a person authorised for the purposes of this Part by the Director General of the National Crime Agency as soon as practicable after it has been made. Voluntary disclosures within the regulated sector 339ZB 1 A person (A) may disclose information to one or more other persons if conditions 1 to 4 are met. 2 Condition 1 is that— a A is carrying on a business in the regulated sector as a relevant undertaking, b the information on which the disclosure is based came to A in the course of carrying on that business, and c the person to whom the information is to be disclosed (or each of them, where the disclosure is to more than one person) is also carrying on a business in the regulated sector as a relevant undertaking (whether or not of the same kind as A). 3 Condition 2 is that— a an NCA authorised officer has requested A to make the disclosure, or b the person to whom the information is to be disclosed (or at least one of them, where the disclosure is to more than one person) has requested A to do so. 4 Condition 3 is that, before A makes the disclosure, the required notification has been made to an NCA authorised officer (see section 339ZC(3) to (5)). 5 Condition 4 is that A is satisfied that the disclosure of the information will or may assist in determining any matter in connection with a suspicion that a person is engaged in money laundering. 6 A person may disclose information to A for the purposes of making a disclosure request if, and to the extent that, the person has reason to believe that A has in A's possession information that will or may assist in determining any matter in connection with a suspicion that a person is engaged in money laundering. Section 339ZB: disclosure requests and required notifications 339ZC 1 A disclosure request must— a state that it is made in connection with a suspicion that a person is engaged in money laundering, b identify the person (if known), c describe the information that is sought from A, and d specify the person or persons to whom it is requested that the information is disclosed. 2 Where the disclosure request is made by a person mentioned in section 339ZB(3)(b), the request must also— a set out the grounds for the suspicion that a person is engaged in money laundering, or b provide such other information as the person making the request thinks appropriate for the purposes of enabling A to determine whether the information requested ought to be disclosed under section 339ZB(1). 3 A required notification must be made— a in the case of a disclosure request made by an NCA authorised officer, by the person who is to disclose information under section 339ZB(1) as a result of the request; b in the case of a disclosure request made by a person mentioned in section 339ZB(3)(b), by the person who made the request. 4 In a case within subsection (3)(a), the required notification must state that information is to be disclosed under section 339ZB(1). 5 In a case within subsection (3)(b), the required notification must— a state that a disclosure request has been made, b specify the person to whom the request was made, c identify any person (if known) suspected of being engaged in money laundering in connection with whom the request was made, and d provide all such other information that the person giving the notification would be required to give if making the required disclosure for the purposes of section 330 (see in particular subsection (5)(b) and (c) of that section). Section 339ZB: effect on required disclosures under section 330 or 331 339ZD 1 This section applies if in any proceedings a question arises as to whether the required disclosure has been made for the purposes of section 330(4) or 331(4)— a by a person (A) who discloses information under section 339ZB(1) as a result of a disclosure request, b by a person (B) who makes a required notification in accordance with section 339ZC(3)(b) in connection with that request, or c by any other person (C) to whom A discloses information under section 339ZB(1) as a result of that request. 2 The making of a required notification in good faith is to be treated as satisfying any requirement to make the required disclosure on the part of A, B and C. This is subject to section 339ZE(1) to (8). 3 The making of a joint disclosure report in good faith is to be treated as satisfying any requirement to make the required disclosure on the part of the persons who jointly make the report. This is subject to section 339ZE(10). 4 A joint disclosure report is a report to an NCA authorised officer that— a is made jointly by A and B (whether or not also jointly with other persons to whom A discloses information under section 339ZB(1)), b satisfies the requirements as to content mentioned in subsection (5), c is prepared after the making of a disclosure by A to B under section 339ZB(1) in connection with a suspicion of a person's engagement in money laundering, and d is sent to the NCA authorised officer before the end of the applicable period. 5 The requirements as to content are that the report must— a explain the extent to which there are continuing grounds to suspect that the person mentioned in subsection (4)(c) is engaged in money laundering, b identify the person (if known), c set out the grounds for the suspicion, and d provide any other information relevant to the matter. 6 The applicable period is— a in a case where the disclosure under section 339ZB was made as a result of a disclosure request from an NCA authorised officer by virtue of subsection (3)(a) of that section, whatever period may be specified by the officer when making the request; b in a case where the disclosure was made as a result of a disclosure request from another person by virtue of subsection (3)(b) of that section, the period of 84 days beginning with the day on which a required notification is made in connection with the request. 7 A joint disclosure report must be— a approved by the nominated officer of each person that jointly makes the report, and b signed by the nominated officer on behalf of each such person. If there is no nominated officer the report must be approved and signed by another senior officer. 8 References in this section to A, B or C include— a a nominated officer acting on behalf of A, B or C, and b any other person who is an employee, officer or partner of A, B or C. Limitations on application of section 339ZD(2) and (3) 339ZE 1 Subsections (2) and (3) apply in a case where the required notification is made by A (notification made as a result of disclosure request received from NCA authorised officer). 2 Section 339ZD(2) has effect in the case of A, B or C only so far as relating to— a the suspicion in connection with which the required notification is made, and b matters known, suspected or believed as a result of the making of the disclosure request concerned. 3 Accordingly, section 339ZD(2) does not remove any requirement to make the required disclosure in relation to anything known, suspected or believed that does not result only from the making of the disclosure request. 4 Subsections (5) to (7) apply in a case where the required notification is made by B (notification made as a result of disclosure request received from another undertaking in the regulated sector). 5 Section 339ZD(2) has effect in the case of A or C only so far as relating to— a the suspicion in connection with which the notification by B is made, and b matters known, suspected or believed by A or C as a result of the making of that notification. 6 Accordingly, section 339ZD(2) does not remove any requirement to make the required disclosure in relation to anything known, suspected or believed that does not result only from the making of the notification. 7 Section 339ZD(2) has effect in the case of B only so far as relating to— a the suspicion in connection with which the notification is made, and b matters known, suspected or believed by B at the time of the making of the notification. 8 If a joint disclosure report is not made before the end of the applicable period (whether the required notification was made by A or B), section 339ZD(2)— a has effect only so far as relating to any requirement to make the required disclosure that would have otherwise arisen within that period, and b does not remove a requirement to make the required disclosure so far as arising after the end of that period on the part of any person in respect of matters that may become known, suspected or believed by the person after the time when the required notification was made. 9 If a joint disclosure report is not made before the end of the applicable period, the person who made the required notification must notify an NCA authorised officer that a report is not being made as soon as reasonably practicable after the period ends. 10 Section 339ZD(3) has effect only so far as relating to— a the suspicion in connection with which the report is made, and b matters known, suspected or believed at the time of the making of the report. 11 Terms used in this section have the same meanings as in section 339ZD. Section 339ZB: supplementary 339ZF 1 A relevant disclosure made in good faith does not breach— a an obligation of confidence owed by the person making the disclosure, or b any other restriction on the disclosure of information, however imposed. 2 But a relevant disclosure may not include information obtained from a UK law enforcement agency unless that agency consents to the disclosure. 3 In a case where a person is acting on behalf of another (“the undertaking”) as a nominated officer— a a relevant disclosure by the undertaking must be made by the nominated officer on behalf of the undertaking, and b a relevant disclosure to the undertaking must be made to that officer. 4 Subsection (1) applies whether or not the conditions in section 339ZB were met in respect of the disclosure if the person making the disclosure did so in the reasonable belief that the conditions were met. 5 In this section— “ relevant disclosure ” means any disclosure made in compliance, or intended compliance, with section 339ZB; “ UK law enforcement agency ” means— the National Crime Agency; a police force in England, Scotland, Northern Ireland or Wales; any other person operating in England, Scotland, Northern Ireland or Wales charged with the duty of preventing, detecting, investigating or prosecuting offences. Sections 339ZB to 339ZF: interpretation 339ZG 1 This section applies for the purposes of sections 339ZB to 339ZF. 2 “ Disclosure request ” means a request made for the purposes of condition 2 in section 339ZB(3). 3 “ NCA authorised officer ” means a person authorised for the purposes of this Part by the Director General of the National Crime Agency. 4 “ Nominated officer ” means a person nominated to receive disclosures under section 330. 5 “ Relevant undertaking ” means any of the following— a a credit institution; b a financial institution; c a professional legal adviser; d a relevant professional adviser; e other persons (not within paragraphs (a) to (d)) whose business consists of activities listed in paragraph 1(1) of Schedule 9. 6 “ Required disclosure ” has the same meaning as in section 330(5) or (as the case may be) section 331(5). 7 “ Required notification ” means a notification made for the purposes of condition 3 in section 339ZB(4). 8 For the purposes of subsection (5)— a “ credit institution ” has the same meaning as in Schedule 9; b “ financial institution ” means an undertaking that carries on a business in the regulated sector by virtue of any of paragraphs (b) to (i) of paragraph 1(1) of that Schedule; c “ relevant professional adviser ” has the meaning given by section 333E(5). 9 Schedule 9 has effect for determining what is a business in the regulated sector. Information orders Information orders 339ZH 1 A magistrates' court or (in Scotland) the sheriff may, on an application made by a relevant person, make an information order if satisfied that one of conditions 1 to 4 is met. 2 The application must— a specify or describe the information sought under the order, and b specify the person from whom the information is sought (“ the respondent ”). 3 An information order is an order requiring the respondent to provide— a the information specified or described in the application for the order, or b such other information as the court or sheriff making the order thinks appropriate, so far as the information is in the possession, or under the control, of the respondent. 4 Condition 1 for the making of an information order is met if— a the information required to be given under the order would relate to a matter arising from a disclosure made under this Part, b the respondent is the person who made the disclosure or is otherwise carrying on a business in the regulated sector, c the information would assist in investigating whether a person is engaged in money laundering or in determining whether an investigation of that kind should be started, and d it is reasonable in all the circumstances for the information to be provided. 5 Condition 2 for the making of an information order is met if— a the information required to be given under the order would relate to a matter arising from a disclosure made under a corresponding disclosure requirement, b an external request has been made to the National Crime Agency for the provision of information in connection with that disclosure, c the respondent is carrying on a business in the regulated sector, d the information is likely to be of substantial value to the authority that made the external request in determining any matter in connection with the disclosure, and e it is reasonable in all the circumstances for the information to be provided. 6 For the purposes of subsection (5), “ external request ” means a request made by an authority of a foreign country which has responsibility in that country for carrying out investigations into whether a corresponding money laundering offence has been committed. 6A Condition 3 for the making of an information order is met if— a the information would assist an authorised NCA officer to conduct— i operational analysis of information that is relevant to money laundering or suspected money laundering, or ii strategic analysis identifying trends or patterns in the conduct of money laundering, or systemic deficiencies or vulnerabilities which have been, are being or are likely to be, exploited for the purposes of money laundering, for the purposes of the criminal intelligence function of the National Crime Agency, so far as it relates to money laundering, b the respondent is a person carrying on a business in the regulated sector, c where the application for the order is made to a magistrates’ court, the person making the application has had regard to the code of practice under section 339ZL, d where the application for the order is made to the sheriff— i the application is made by a procurator fiscal at the request of the Director General of the National Crime Agency or an authorised NCA officer, and ii the person making that request has had regard to the code of practice under section 339ZL, and e it is reasonable in all the circumstances for the information to be provided. 6B Condition 4 for the making of an information order is met if— a a request has been made by a foreign FIU to the National Crime Agency for the provision of the information required to be given under the order, b an authorised NCA officer has reasonable grounds to believe that the request was made only for the purpose of assisting the foreign FIU to conduct one or both of the following— i operational analysis of information that is relevant to money laundering or suspected money laundering, or ii strategic analysis identifying trends or patterns in the conduct of money laundering, or systematic deficiencies or vulnerabilities which have been, are being or are likely to be, exploited for the purposes of money laundering, and that the information is likely to be of substantial value to the foreign FIU in carrying out such analysis, c the provision of the information by the National Crime Agency to the foreign FIU would be for the purposes of the criminal intelligence function of the National Crime Agency, so far as it relates to money laundering, d the respondent is a person carrying on a business in the regulated sector, e where the application for the order is made to a magistrates’ court, the person making the application has had regard to the code of practice under section 339ZL, f where the application for the order is made to the sheriff— i the application is made by a procurator fiscal at the request of the Director General of the National Crime Agency or an authorised NCA officer, and ii the person making that request has had regard to the code of practice under section 339ZL, and g it is reasonable in all the circumstances for the information to be provided. 7 An information order must specify— a how the information required under the order is to be provided, and b the date by which it is to be provided. 8 If a person fails to comply with an information order made by a magistrates' court, the magistrates' court may order the person to pay an amount not exceeding £5,000. 9 The sum mentioned in subsection (8) is to be treated as adjudged to be paid by a conviction of the court for the purposes of the Magistrates' Courts Act 1980 or (as the case may be) the Magistrates' Courts (Northern Ireland) Order 1981 ( S.I. 1981/1675 (N.I. 26)). 10 In order to take account of changes in the value of money the Secretary of State may by regulations substitute another sum for the sum for the time being specified in subsection (8). 11 Schedule 9 has effect for the purposes of this section in determining what is a business in the regulated sector. 12 In this section— “ authorised NCA officer ” means a National Crime Agency officer authorised by the Director General (whether generally or specifically) for the purposes of this section; “ corresponding disclosure requirement ” means a requirement to make a disclosure under the law of the foreign country concerned that corresponds to a requirement imposed by virtue of this Part; “ corresponding money laundering offence ” means an offence under the law of the foreign country concerned that would, if done in the United Kingdom, constitute an offence specified in paragraph (a), (b) or (c) of section 340(11); “ the criminal intelligence function ” has the meaning given by section 1(5) of the Crime and Courts Act 2013; “ foreign country ” means a country or territory outside the United Kingdom; “ foreign FIU ” means a body in a foreign country carrying out the functions of a financial intelligence unit within the meaning of Recommendation 29 of the Financial Action Task Force (as that Recommendation has effect from time to time); “ relevant person ” means— in the case of an application to a magistrates' court, the Director General of the National Crime Agency or any authorised NCA officer, or in the case of an application to the sheriff, a procurator fiscal. Code of practice about certain information orders 339ZL 1 The Secretary of State must make a code of practice in connection with the exercise of the following functions by the Director General of the National Crime Agency or an authorised NCA officer— a the making of an application to the magistrates’ court for an information order in reliance on Condition 3 or 4 in section 339ZH being met; b the making of a request to a procurator fiscal for the procurator fiscal to apply for an information order in reliance on Condition 3 or 4 in section 339ZH being met. 2 Where the Secretary of State proposes to issue a code of practice the Secretary of State must— a publish a draft, b consider any representations made about the draft, and c if the Secretary of State thinks appropriate, modify the draft in the light of any such representations. 3 A requirement in paragraph (a), (b) or (c) of subsection (2) may be satisfied by the carrying out of the action required by the paragraph in question before this section comes into force. 4 The Secretary of State must lay a draft of the code before Parliament. 5 When the Secretary of State has laid a draft of the code before Parliament the Secretary of State may bring it into operation by regulations. 6 The Secretary of State may revise the whole or any part of the code and issue the code as revised; and subsections (2) to (5) apply to a revised code as they apply to the original code. 7 A failure by a person to comply with a provision of the code does not of itself make the person liable to criminal or civil proceedings. 8 The code is admissible in evidence in criminal or civil proceedings and is to be taken into account by a court or tribunal in any case in which it appears to the court or tribunal to be relevant. 9 A code of practice made under this section may be combined with a code of practice under section 22F of the Terrorism Act 2000 (code of practice relating to information orders under section 22B(1A) of that Act). 10 In this section “ authorised NCA officer ” has the meaning given in section 339ZH(12). Statements 339ZI 1 A statement made by a person in response to an information order may not be used in evidence against the person in criminal proceedings. 2 Subsection (1) does not apply— a in the case of proceedings under this Part, b on a prosecution for perjury, or c on a prosecution for some other offence where, in giving evidence, the person makes a statement inconsistent with the statement mentioned in subsection (1). 3 A statement may not be used by virtue of subsection (2)(c) unless— a evidence relating to it is adduced, or b a question relating to it is asked, by or on behalf of the person in the proceedings arising out of the prosecution. 4 In subsection (2)(b) the reference to a prosecution for perjury is— a in the case of England and Wales, a reference to a prosecution for an offence under section 5 of the Perjury Act 1911; b in the case of Northern Ireland, a reference to a prosecution for an offence under Article 10 of the Perjury (Northern Ireland) Order 1979 ( S.I. 1979/1714 (N.I. 19)). Appeals 339ZJ 1 An appeal from a decision on an application for an information order lies to the relevant appeal court. 2 An appeal under this section lies at the instance of any person who was a party to the proceedings on the application. 3 The “relevant appeal court” is— a the Crown Court, in the case of a decision made by a magistrates' court in England and Wales; b a county court, in the case of a decision made by a magistrates' court in Northern Ireland; c the Sheriff Appeal Court, in the case of a decision made by the sheriff. 4 On an appeal under this section the relevant appeal court may— a make or (as the case may be) discharge an information order, or b vary the order. Supplementary 339ZK 1 An information order does not confer the right to require a person to provide privileged information. 2 “Privileged information” is information which a person would be entitled to refuse to provide on grounds of legal professional privilege in proceedings in the High Court or, in Scotland, legal privilege as defined by section 412. 3 Information provided in pursuance of an information order is not to be taken to breach any restriction on the disclosure of information (however imposed). 4 An application for an information order may be heard and determined in private. 5 Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to ... information orders. Threshold amounts Threshold amounts 339A 1 In this section— a subsections (2) to (6) apply for the purposes of sections 327(2C), 328(5) and 329(2C), and b subsection (6A) applies for the purposes of sections 327(2D), 328(6) and 329(2D). 2 The threshold amount for acts done by a deposit-taking body , electronic money institution or payment institution in operating an account is £3,000 unless a higher amount is specified under the following provisions of this section (in which event it is that higher amount). 3 An officer of Revenue and Customs, or a constable, may specify the threshold amount for acts done by a deposit-taking body , electronic money institution or payment institution in operating an account— a when he gives consent, or gives notice refusing consent, to the body's or institution's doing of an act mentioned in section 327(1), 328(1) or 329(1) in opening, or operating, the account or a related account, or b on a request from the body or institution . 4 Where the threshold amount for acts done in operating an account is specified under subsection (3) or this subsection, an officer of Revenue and Customs, or a constable, may vary the amount (whether on a request from the deposit-taking body , electronic money institution or payment institution or otherwise) by specifying a different amount. 5 Different threshold amounts may be specified under subsections (3) and (4) for different acts done in operating the same account. 6 The amount specified under subsection (3) or (4) as the threshold amount for acts done in operating an account must, when specified, not be less than the amount specified in subsection (2). 6A The threshold amount for acts done by a person carrying on business in the regulated sector, for the purposes of the termination of a business relationship with a customer or client, is £3,000 . 7 The Secretary of State may by order vary the amount for the time being specified in subsection (2) or (6A) . 8 For the purposes of this section, an account is related to another if each is maintained with the same deposit-taking body , electronic money institution or payment institution and there is a person who, in relation to each account, is the person or one of the persons entitled to instruct the body or institution as respects the operation of the account. Interpretation Interpretation 340 1 This section applies for the purposes of this Part. 2 Criminal conduct is conduct which— a constitutes an offence in any part of the United Kingdom, or b would constitute an offence in any part of the United Kingdom if it occurred there. 3 Property is criminal property if— a it constitutes a person’s benefit from criminal conduct or it represents such a benefit (in whole or part and whether directly or indirectly), and b the alleged offender knows or suspects that it constitutes or represents such a benefit. 4 It is immaterial— a who carried out the conduct; b who benefited from it; c whether the conduct occurred before or after the passing of this Act. 5 A person benefits from conduct if he obtains property as a result of or in connection with the conduct. 6 If a person obtains a pecuniary advantage as a result of or in connection with conduct, he is to be taken to obtain as a result of or in connection with the conduct a sum of money equal to the value of the pecuniary advantage. 7 References to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained in both that connection and some other. 8 If a person benefits from conduct his benefit is the property obtained as a result of or in connection with the conduct. 9 Property is all property wherever situated and includes— a money; b all forms of property, real or personal, heritable or moveable; c things in action and other intangible or incorporeal property. 10 The following rules apply in relation to property— a property is obtained by a person if he obtains an interest in it; b references to an interest, in relation to land in England and Wales or Northern Ireland, are to any legal estate or equitable interest or power; c references to an interest, in relation to land in Scotland, are to any estate, interest, servitude or other heritable right in or over land, including a heritable security; d references to an interest, in relation to property other than land, include references to a right (including a right to possession). 11 Money laundering is an act which— a constitutes an offence under section 327, 328 or 329, b constitutes an attempt, conspiracy or incitement to commit an offence specified in paragraph (a), c constitutes aiding, abetting, counselling or procuring the commission of an offence specified in paragraph (a), or d would constitute an offence specified in paragraph (a), (b) or (c) if done in the United Kingdom. 12 For the purposes of a disclosure to a nominated officer— a references to a person’s employer include any body, association or organisation (including a voluntary organisation) in connection with whose activities the person exercises a function (whether or not for gain or reward), and b references to employment must be construed accordingly. 13 References to a constable include references to a person authorised for the purposes of this Part by the Director General of the National Crime Agency . 14 “ Deposit-taking body ” means— a a business which engages in the activity of accepting deposits, ... b the National Savings Bank , or c a person specified, or of a description specified, in regulations made by the Treasury or the Secretary of State. 14A In subsection (14)(a)— a the reference to the activity of accepting deposits is a reference to that activity so far as it is, for the time being, a regulated activity for the purposes of the Financial Services and Markets Act 2000 by virtue of an order under section 22 of that Act, but b the reference to a business which engages in that activity does not include a person specified, or of a description specified, in regulations made by the Treasury or the Secretary of State. 14B Before making regulations under subsection (14A)(b), the Treasury or the Secretary of State (as appropriate) must consult such persons likely to be affected by the regulations, or such representatives of such persons, as they consider appropriate. 14C “ Electronic money institution ” has the same meaning as in the Electronic Money Regulations 2011 (S.I. 2011/99) (see regulation 2 of those Regulations). 15 “ Information order ” means an order made under section 339ZH. 16 “ Payment institution ” means an authorised payment institution or a small payment institution (each as defined in regulation 2 of the Payment Services Regulations 2017 (S.I. 2017/752)). 17 “ Business relationship ” means a business, professional or commercial relationship between a person carrying on business in the regulated sector and a customer or client, where the relationship— a arises out of the business of that person, and b is expected by that person, at the time when contact is established, to have an element of duration. Part 8 Investigations Chapter 1 Introduction Investigations 341 1 For the purposes of this Part a confiscation investigation is an investigation into— a whether a person has benefited from his criminal conduct, ... b the extent or whereabouts of his benefit from his criminal conduct , or c the available amount in respect of the person or the extent or whereabouts of realisable property available for satisfying a confiscation order made in respect of him. 2 For the purposes of this Part a civil recovery investigation is an investigation for the purpose of identifying recoverable property or associated property and includes investigation into— a whether property is or has been recoverable property or associated property, b who holds or has held property, c what property a person holds or has held, or d the nature, extent or whereabouts of property. 3 But an investigation is not a civil recovery investigation to the extent that it relates to— a property in respect of which proceedings for a recovery order have been started, b property to which an interim receiving order applies, c property to which an interim administration order applies, ... d property detained under section 295 , 303K or 303L . , ... e property held in an account in relation to which an account freezing order made under section 303Z3 has effect. , or f property detained under Chapter 3C or 3F of Part 5 or property held in an account in relation to which a crypto wallet freezing order made under section 303Z37 has effect. 3A For the purposes of this Part a detained cash investigation is an investigation for the purposes of Chapter 3 of Part 5 into — a ... the derivation of cash detained under that Chapter or a part of such cash, or b ... whether cash detained under that Chapter , or a part of such cash, is intended by any person to be used in unlawful conduct. 3B For the purposes of this Part a detained property investigation is an investigation for the purposes of Chapter 3A of Part 5 into— a the derivation of property detained under that Chapter, or a part of such property, or b whether property detained under that Chapter, or a part of such property, is intended by any person to be used in unlawful conduct. 3C For the purposes of this Part a frozen funds investigation is an investigation for the purposes of Chapter 3B of Part 5 into— a the derivation of money held in an account in relation to which an account freezing order made under section 303Z3 has effect (a “frozen account”) or of a part of such money, or b whether money held in a frozen account, or a part of such money, is intended by any person to be used in unlawful conduct. 3D For the purposes of this Part a cryptoasset investigation is an investigation for the purposes of Chapter 3C, 3D, 3E or 3F of Part 5 and includes investigation into— a the derivation of cryptoassets detained under Chapter 3C (including where the cryptoassets have been converted into money in accordance with Chapter 3F), b whether cryptoassets or converted cryptoassets detained under Chapter 3C or 3F are intended by any person to be used in unlawful conduct, c the derivation of cryptoassets held in a crypto wallet in relation to which a crypto wallet freezing order made under section 303Z37 has effect (including where the cryptoassets have been converted into money in accordance with Chapter 3F), or d whether cryptoassets held in such a wallet are intended by any person to be used in unlawful conduct. 4 For the purposes of this Part a money laundering investigation is an investigation into whether a person has committed a money laundering offence. 5 For the purposes of this Part an exploitation proceeds investigation is an investigation for the purposes of Part 7 of the Coroners and Justice Act 2009 (criminal memoirs etc ) into— a whether a person is a qualifying offender, b whether a person has obtained exploitation proceeds from a relevant offence, c the value of any benefits derived by a person from a relevant offence, or d the available amount in respect of a person. Paragraphs (a) to (d) are to be construed in accordance with that Part of that Act. Orders and warrants sought for civil recovery investigations 341A Where an application under this Part for an order or warrant specifies property that is subject to a civil recovery investigation, references in this Part to the investigation for the purposes of which the order or warrant is sought include investigation into— a whether a person who appears to hold or to have held the specified property holds or has held other property, b whether the other property is or has been recoverable property or associated property, and c the nature, extent or whereabouts of the other property. Offences of prejudicing investigation 342 1 This section applies if a person knows or suspects that an appropriate officer or (in Scotland) a proper person is acting (or proposing to act) in connection with a confiscation investigation, a civil recovery investigation , a detained cash investigation , a detained property investigation, a frozen funds investigation , a cryptoasset investigation , an exploitation proceeds investigation or a money laundering investigation which is being or is about to be conducted. 2 The person commits an offence if— a he makes a disclosure which is likely to prejudice the investigation, or b he falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of, documents which are relevant to the investigation. 3 A person does not commit an offence under subsection (2)(a) if— a he does not know or suspect that the disclosure is likely to prejudice the investigation, b the disclosure is made in the exercise of a function under this Act or any other enactment relating to criminal conduct or benefit from criminal conduct or in compliance with a requirement imposed under or by virtue of this Act, or ba the disclosure is of a matter within section 333A(2) or (3)(a) (money laundering: tipping off) and the information on which the disclosure is based came to the person in the course of a business in the regulated sector, bb the disclosure is made in the exercise of a function under Part 7 of the Coroners and Justice Act 2009 (criminal memoirs etc ) or in compliance with a requirement imposed under or by virtue of that Act, c he is a professional legal adviser and the disclosure falls within subsection (4). 4 A disclosure falls within this subsection if it is a disclosure— a to (or to a representative of) a client of the professional legal adviser in connection with the giving by the adviser of legal advice to the client, or b to any person in connection with legal proceedings or contemplated legal proceedings. 5 But a disclosure does not fall within subsection (4) if it is made with the intention of furthering a criminal purpose. 6 A person does not commit an offence under subsection (2)(b) if— a he does not know or suspect that the documents are relevant to the investigation, or b he does not intend to conceal any facts disclosed by the documents from any appropriate officer or (in Scotland) proper person carrying out the investigation. 7 A person guilty of an offence under subsection (2) is liable— a on summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both, or b on conviction on indictment, to imprisonment for a term not exceeding five years or to a fine or to both. 8 For the purposes of this section— a “ appropriate officer ” must be construed in accordance with section 378; b “ proper person ” must be construed in accordance with section 412. c Schedule 9 has effect for determining what is a business in the regulated sector. Chapter 2 England and Wales and Northern Ireland Judges and courts Judges 343 1 In this Chapter references to a judge in relation to an application must be construed in accordance with this section. 2 In relation to an application for the purposes of a confiscation investigation , a money laundering investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation a judge is— a in England and Wales, a judge entitled to exercise the jurisdiction of the Crown Court; b in Northern Ireland, a Crown Court judge. 3 In relation to an application for the purposes of a civil recovery investigation or an exploitation proceeds investigation ... a judge is a judge of the High Court. Courts 344 In this Chapter references to the court are to— a the Crown Court, in relation to an order for the purposes of a confiscation investigation , a money laundering investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation ; b the High Court, in relation to an order for the purposes of a civil recovery investigation or an exploitation proceeds investigation ... Production orders Production orders 345 1 A judge may, on an application made to him by an appropriate officer, make a production order if he is satisfied that each of the requirements for the making of the order is fulfilled. 2 The application for a production order must state that— a a person specified in the application is subject to a confiscation investigation , a civil recovery investigation , an exploitation proceeds investigation or a money laundering investigation, or b property specified in the application is subject to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation . 3 The application must also state that— a the order is sought for the purposes of the investigation; b the order is sought in relation to material, or material of a description, specified in the application; c a person specified in the application appears to be in possession or control of the material. 4 A production order is an order either— a requiring the person the application for the order specifies as appearing to be in possession or control of material to produce it to an appropriate officer for him to take away, or b requiring that person to give an appropriate officer access to the material, within the period stated in the order. 5 The period stated in a production order must be a period of seven days beginning with the day on which the order is made, unless it appears to the judge by whom the order is made that a longer or shorter period would be appropriate in the particular circumstances. Requirements for making of production order 346 1 These are the requirements for the making of a production order. 2 There must be reasonable grounds for suspecting that— a in the case of a confiscation investigation, the person the application for the order specifies as being subject to the investigation has benefited from his criminal conduct; b in the case of a civil recovery investigation— i the person the application for the order specifies as being subject to the investigation holds recoverable property or associated property, ii that person has, at any time, held property that was recoverable property or associated property at the time, or iii the property the application for the order specifies as being subject to the investigation is recoverable property or associated property; ba in the case of a detained cash investigation into the derivation of cash, the property the application for the order specifies as being subject to the investigation, or a part of it, is recoverable property; bb in the case of a detained cash investigation into the intended use of cash, the property the application for the order specifies as being subject to the investigation, or a part of it, is intended by any person to be used in unlawful conduct; bc in the case of a detained property investigation into the derivation of property, the property the application for the order specifies as being subject to the investigation, or a part of it, is recoverable property; bd in the case of a detained property investigation into the intended use of property, the property the application for the order specifies as being subject to the investigation, or a part of it, is intended by any person to be used in unlawful conduct; be in the case of a frozen funds investigation into the derivation of money held in an account in relation to which an account freezing order made under section 303Z3 has effect (a “frozen account”), the property the application for the order specifies as being subject to the investigation, or a part of it, is recoverable property; bf in the case of a frozen funds investigation into the intended use of money held in a frozen account, the property the application for the order specifies as being subject to the investigation, or a part of it, is intended by any person to be used in unlawful conduct; bg in the case of a cryptoasset investigation into the derivation of cryptoassets, the cryptoassets the application for the order specifies as being subject to the investigation (or, if the cryptoassets have been converted into money in accordance with Chapter 3F of Part 5, the converted cryptoassets) are recoverable property; bh in the case of a cryptoasset investigation into the intended use of cryptoassets, the cryptoassets the application for the order specifies as being subject to the investigation (or, if the cryptoassets have been converted into money in accordance with Chapter 3F of Part 5, the converted cryptoassets) are intended by any person to be used in unlawful conduct. c in the case of a money laundering investigation, the person the application for the order specifies as being subject to the investigation has committed a money laundering offence. d in the case of an exploitation proceeds investigation, the person the application for the order specifies as being subject to the investigation is within subsection (2A). 2A A person is within this subsection if, for the purposes of Part 7 of the Coroners and Justice Act 2009 (criminal memoirs etc ), exploitation proceeds have been obtained by the person from a relevant offence by reason of any benefit derived by the person. This subsection is to be construed in accordance with that Part. 3 There must be reasonable grounds for believing that the person the application specifies as appearing to be in possession or control of the material so specified is in possession or control of it. 4 There must be reasonable grounds for believing that the material is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the order is sought. 5 There must be reasonable grounds for believing that it is in the public interest for the material to be produced or for access to it to be given, having regard to— a the benefit likely to accrue to the investigation if the material is obtained; b the circumstances under which the person the application specifies as appearing to be in possession or control of the material holds it. Order to grant entry 347 1 This section applies if a judge makes a production order requiring a person to give an appropriate officer access to material on any premises. 2 The judge may, on an application made to him by an appropriate officer and specifying the premises, make an order to grant entry in relation to the premises. 3 An order to grant entry is an order requiring any person who appears to an appropriate officer to be entitled to grant entry to the premises to allow him to enter the premises to obtain access to the material. Further provisions 348 1 A production order does not require a person to produce, or give access to, privileged material. 2 Privileged material is any material which the person would be entitled to refuse to produce on grounds of legal professional privilege in proceedings in the High Court. 3 A production order does not require a person to produce, or give access to, excluded material. 4 A production order has effect in spite of any restriction on the disclosure of information (however imposed). 5 An appropriate officer may take copies of any material which is produced, or to which access is given, in compliance with a production order. 6 Material produced in compliance with a production order may be retained for so long as it is necessary to retain it (as opposed to copies of it) in connection with the investigation for the purposes of which the order was made. 7 But if an appropriate officer has reasonable grounds for believing that— a the material may need to be produced for the purposes of any legal proceedings, and b it might otherwise be unavailable for those purposes, it may be retained until the proceedings are concluded. Computer information 349 1 This section applies if any of the material specified in an application for a production order consists of information contained in a computer. 2 If the order is an order requiring a person to produce the material to an appropriate officer for him to take away, it has effect as an order to produce the material in a form in which it can be taken away by him and in which it is visible and legible. 3 If the order is an order requiring a person to give an appropriate officer access to the material, it has effect as an order to give him access to the material in a form in which it is visible and legible. Government departments 350 1 A production order may be made in relation to material in the possession or control of an authorised government department. 2 An order so made may require any officer of the department (whether named in the order or not) who may for the time being be in possession or control of the material to comply with it. 3 An order containing such a requirement must be served as if the proceedings were civil proceedings against the department. 4 If an order contains such a requirement— a the person on whom it is served must take all reasonable steps to bring it to the attention of the officer concerned; b any other officer of the department who is in receipt of the order must also take all reasonable steps to bring it to the attention of the officer concerned. 5 If the order is not brought to the attention of the officer concerned within the period stated in the order (in pursuance of section 345(4)) the person on whom it is served must report the reasons for the failure to— a a judge entitled to exercise the jurisdiction of the Crown Court or (in Northern Ireland) a Crown Court judge, in the case of an order made for the purposes of a confiscation investigation or a money laundering investigation , a money laundering investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation ; b a High Court judge, in the case of an order made for the purposes of a civil recovery investigation or an exploitation proceeds investigation ... 6 An authorised government department is a government department, or a Northern Ireland department, which is an authorised department for the purposes of the Crown Proceedings Act 1947 (c. 44). Supplementary 351 1 An application for a production order or an order to grant entry may be made ex parte to a judge in chambers. 2 Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to production orders and orders to grant entry. 3 An application to discharge or vary a production order or an order to grant entry may be made to the court by— a the person who applied for the order; b any person affected by the order. 4 The court— a may discharge the order; b may vary the order. 5 An application to discharge or vary a production order or an order to grant entry need not be made by the same appropriate officer that applied for the order (but must be made by an appropriate officer of the same description). 5A If the application for the order was, by virtue of an order under section 453, made by an accredited financial investigator of a particular description, the reference in subsection (5) to an appropriate officer of the same description is to another accredited financial investigator of that description. 6 References to a person who applied for a production order or an order to grant entry must be construed accordingly. 7 Production orders and orders to grant entry have effect as if they were orders of the court. 8 Subsections (2) to (7) do not apply to orders made in England and Wales for the purposes of a civil recovery investigation or an exploitation proceeds investigation .... Search and seizure warrants Search and seizure warrants 352 1 A judge may, on an application made to him by an appropriate officer, issue a search and seizure warrant if he is satisfied that either of the requirements for the issuing of the warrant is fulfilled. 2 The application for a search and seizure warrant must state that— a a person specified in the application is subject to a confiscation investigation , a civil recovery investigation , an exploitation proceeds investigation or a money laundering investigation, or b property specified in the application is subject to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation . 3 The application must also state— a that the warrant is sought for the purposes of the investigation; b that the warrant is sought in relation to the premises specified in the application; c that the warrant is sought in relation to material specified in the application, or that there are reasonable grounds for believing that there is material falling within section 353(6), (7) , (7A), (7B) , (7C), (7D), (7E), (7F), (7G), (7H) or (8) on the premises. 4 A search and seizure warrant is a warrant authorising an appropriate person— a to enter and search the premises specified in the application for the warrant, and b to seize and retain any material found there which is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the application is made. 5 An appropriate person is— a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b a Financial Conduct Authority officer, a National Crime Agency officer , an officer of Revenue and Customs or a member of the staff of the relevant Director , if the warrant is sought for the purposes of a civil recovery investigation. c a constable an SFO officer, , an accredited financial investigator or an officer of Revenue and Customs or an immigration officer , if the warrant is sought for the purposes of a detained cash investigation , a confiscation investigation or a money laundering investigation . ca a constable, an SFO officer, an accredited financial investigator or an officer of Revenue and Customs, if the warrant is sought for the purposes of a detained property investigation; cb a constable, an SFO officer, an accredited financial investigator or an officer of Revenue and Customs, if the warrant is sought for the purposes of a frozen funds investigation; cc a constable, an SFO officer, an accredited financial investigator or an officer of Revenue and Customs, if the warrant is sought for the purposes of a cryptoasset investigation; d a National Crime Agency officer , if the warrant is sought for the purposes of an exploitation proceeds investigation. 5A In this Part “relevant Director”— a in relation to England and Wales, means the Director of Public Prosecutions ... or the Director of the Serious Fraud Office; and b in relation to Northern Ireland, means the Director of the Serious Fraud Office or the Director of Public Prosecutions for Northern Ireland. 6 The requirements for the issue of a search and seizure warrant are— a that a production order made in relation to material has not been complied with and there are reasonable grounds for believing that the material is on the premises specified in the application for the warrant, or b that section 353 is satisfied in relation to the warrant. 7 The reference in paragraph ... (c) paragraphs (c), (ca) , (cb) and (cc) of subsection (5) to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that paragraph by the Secretary of State or the Welsh Ministers under section 453. 8 Criminal Procedure Rules may make provision about proceedings under this section on an application to a judge entitled to exercise the jurisdiction of the Crown Court in England and Wales. Requirements where production order not available 353 1 This section is satisfied in relation to a search and seizure warrant if— a subsection (2) applies, and b either the first or the second set of conditions is complied with. 2 This subsection applies if there are reasonable grounds for suspecting that— a in the case of a confiscation investigation, the person specified in the application for the warrant has benefited from his criminal conduct; b in the case of a civil recovery investigation— i the person specified in the application for the warrant holds recoverable property or associated property, ii that person has, at any time, held property that was recoverable property or associated property at the time, or iii the property specified in the application for the warrant is recoverable property or associated property; ba in the case of a detained cash investigation into the derivation of cash, the property specified in the application for the warrant, or a part of it, is recoverable property; bb in the case of a detained cash investigation into the intended use of cash, the property specified in the application for the warrant, or a part of it, is intended by any person to be used in unlawful conduct; bc in the case of a detained property investigation into the derivation of property, the property specified in the application for the warrant, or a part of it, is recoverable property; bd in the case of a detained property investigation into the intended use of property, the property specified in the application for the warrant, or a part of it, is intended by any person to be used in unlawful conduct; be in the case of a frozen funds investigation into the derivation of money held in an account in relation to which an account freezing order made under section 303Z3 has effect (a “frozen account”), the property specified in the application for the warrant, or a part of it, is recoverable property; bf in the case of a frozen funds investigation into the intended use of money held in a frozen account, the property specified in the application for the warrant, or a part of it, is intended by any person to be used in unlawful conduct; bg in the case of a cryptoasset investigation into the derivation of cryptoassets, the cryptoassets specfied in the application for the warrant (or, if the cryptoassets have been converted into money in accordance with Chapter 3F of Part 5, the converted cryptoassets) are recoverable property; bh in the case of a cryptoasset investigation into the intended use of cryptoassets, the cryptoassets specified in the application for the warrant (or, if the cryptoassets have been converted into money in accordance with Chapter 3F of Part 5, the converted cryptoassets) are intended by any person to be used in unlawful conduct. c in the case of a money laundering investigation, the person specified in the application for the warrant has committed a money laundering offence. d in the case of an exploitation proceeds investigation, the person specified in the application for the warrant is within section 346(2A). 3 The first set of conditions is that there are reasonable grounds for believing that— a any material on the premises specified in the application for the warrant is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought, b it is in the public interest for the material to be obtained, having regard to the benefit likely to accrue to the investigation if the material is obtained, and c it would not be appropriate to make a production order for any one or more of the reasons in subsection (4). 4 The reasons are— a that it is not practicable to communicate with any person against whom the production order could be made; b that it is not practicable to communicate with any person who would be required to comply with an order to grant entry to the premises; c that the investigation might be seriously prejudiced unless an appropriate person is able to secure immediate access to the material. 5 The second set of conditions is that— a there are reasonable grounds for believing that there is material on the premises specified in the application for the warrant and that the material falls within subsection (6), (7) , (7A), (7B) , (7C), (7D), (7E), (7F) , (7G), (7H), (8) or (8A) , b there are reasonable grounds for believing that it is in the public interest for the material to be obtained, having regard to the benefit likely to accrue to the investigation if the material is obtained, and c any one or more of the requirements in subsection (9) is met. 6 In the case of a confiscation investigation, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the person specified in the application, the question whether he has benefited from his criminal conduct or of realisable property available for satisfying a confiscation order made in respect of him or any question as to the extent or whereabouts of his benefit from his criminal conduct, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7 In the case of a civil recovery investigation, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the person or property specified in the application or to any of the questions listed in subsection (7ZA), and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7ZA Those questions are— a where a person is specified in the application, any question as to— i what property the person holds or has held, ii whether the property is or has been recoverable property or associated property, or iii the nature, extent or whereabouts of the property, and b where property is specified in the application, any question as to— i whether the property is or has been recoverable property or associated property, ii who holds it or has held it, iii whether a person who appears to hold or to have held it holds or has held other property, iv whether the other property is or has been recoverable property or associated property, or v the nature, extent or whereabouts of the specified property or the other property. 7A In the case of a detained cash investigation into the derivation of cash, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the property specified in the application, the question whether the property, or a part of it, is recoverable property or any other question as to its derivation, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7B In the case of a detained cash investigation into the intended use of cash, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the property specified in the application or the question whether the property, or a part of it, is intended by any person to be used in unlawful conduct, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7C In the case of a detained property investigation into the derivation of property, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the property specified in the application, the question whether the property, or a part of it, is recoverable property or any other question as to its derivation, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7D In the case of a detained property investigation into the intended use of property, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the property specified in the application or the question whether the property, or a part of it, is intended by any person to be used in unlawful conduct, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7E In the case of a frozen funds investigation into the derivation of money held in a frozen account, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the property specified in the application, the question whether the property, or a part of it, is recoverable property or any other question as to its derivation, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7F In the case of a frozen funds investigation into the intended use of money held in a frozen account, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the property specified in the application or the question whether the property, or a part of it, is intended by any person to be used in unlawful conduct, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7G In the case of a cryptoasset investigation into the derivation of cryptoassets or converted cryptoassets, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the property specified in the application, the question whether the property, or a part of it, is recoverable property or any other question as to its derivation, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7H In the case of a cryptoasset investigation into the intended use of cryptoassets or converted cryptoassets, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to property specified in the application or the question whether the property, or a part of it, is intended by any person to be used in unlawful conduct, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 8 In the case of a money laundering investigation, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the person specified in the application or the question whether he has committed a money laundering offence, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 8A In the case of an exploitation proceeds investigation, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the person specified in the application, the question whether exploitation proceeds have been obtained from a relevant offence in relation to that person, any question as to the extent or whereabouts of any benefit as a result of which exploitation proceeds are obtained or any question about the person's available amount, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. This subsection is to be construed in accordance with Part 7 of the Coroners and Justice Act 2009 (criminal memoirs etc ). 9 The requirements are— a that it is not practicable to communicate with any person entitled to grant entry to the premises; b that entry to the premises will not be granted unless a warrant is produced; c that the investigation might be seriously prejudiced unless an appropriate person arriving at the premises is able to secure immediate entry to them. 10 An appropriate person is— a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b a Financial Conduct Authority officer, a National Crime Agency officer , an officer of Revenue and Customs or a member of the staff of the relevant Director , if the warrant is sought for the purposes of a civil recovery investigation. c a constable, an SFO officer, an accredited financial investigator, an officer of Revenue and Customs or an immigration officer , if the warrant is sought for the purposes of a detained cash investigation , a confiscation investigation or a money laundering investigation . ca a constable, an SFO officer, an accredited financial investigator or an officer of Revenue and Customs, if the warrant is sought for the purposes of a detained property investigation; cb a constable, an SFO officer, an accredited financial investigator or an officer of Revenue and Customs, if the warrant is sought for the purposes of a frozen funds investigation; cc a constable, an SFO officer, an accredited financial investigator or an officer of Revenue and Customs, if the warrant is sought for the purposes of a cryptoasset investigation; d a National Crime Agency officer , if the warrant is sought for the purposes of an exploitation proceeds investigation. 11 The reference in paragraphs (c), (ca) , (cb) and (cc) of subsection (10) to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that paragraph by the Secretary of State or the Welsh Ministers under section 453. Further provisions: general 354 1 A search and seizure warrant does not confer the right to seize privileged material. 2 Privileged material is any material which a person would be entitled to refuse to produce on grounds of legal professional privilege in proceedings in the High Court. 3 A search and seizure warrant does not confer the right to seize excluded material. Further provisions: confiscation , money laundering, detained cash, detained property , frozen funds and cryptoasset investigations 355 1 This section applies to— a search and seizure warrants sought for the purposes of a confiscation investigation , a money laundering investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation , and b powers of seizure under them. 2 In relation to such warrants and powers, the Secretary of State may make an order which applies , in relation to England and Wales, the provisions to which subsection (3) applies subject to any specified modifications. 3 This subsection applies to the following provisions of the Police and Criminal Evidence Act 1984 (c. 60)— a section 15 (search warrants -safeguards); b section 16 (execution of warrants); c section 21 (access and copying); d section 22 (retention). 3A In relation to such warrants and powers, the Department of Justice in Northern Ireland may make an order which applies, in relation to Northern Ireland, the provisions to which subsection (4) applies subject to any specified modifications. 4 This subsection applies to the following provisions of the Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))— a Article 17 (search warrants -safeguards); b Article 18 (execution of warrants); c Article 23 (access and copying); d Article 24 (retention). Further provisions: civil recovery ... and exploitation proceeds investigations 356 1 This section applies to search and seizure warrants sought for the purposes of civil recovery investigations or exploitation proceeds investigations .... 2 An application for a warrant may be made ex parte to a judge in chambers. 3 A warrant may be issued subject to conditions. 4 A warrant continues in force until the end of the period of one month starting with the day on which it is issued. 5 A warrant authorises the person it names to require any information which is held in a computer and is accessible from the premises specified in the application for the warrant, and which the named person believes relates to any matter relevant to the investigation, to be produced in a form— a in which it can be taken away, and b in which it is visible and legible. 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 A warrant may include provision authorising a person who is exercising powers under it to do other things which— a are specified in the warrant, and b need to be done in order to give effect to it. 8 Copies may be taken of any material seized under a warrant. 9 Material seized under a warrant may be retained for so long as it is necessary to retain it (as opposed to copies of it) in connection with the investigation for the purposes of which the warrant was issued. 10 But if an appropriate officer has reasonable grounds for believing that— a the material may need to be produced for the purposes of any legal proceedings, and b it might otherwise be unavailable for those purposes, it may be retained until the proceedings are concluded. 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Certain offences in relation to execution of search and seizure warrants 356A 1 A person commits an offence if the person assaults an appropriate person who is acting in the exercise of a power conferred by a search and seizure warrant issued under section 352. 2 A person commits an offence if the person resists or wilfully obstructs an appropriate person who is acting in the exercise of a power conferred by a search and seizure warrant issued under section 352. 3 A person guilty of an offence under subsection (1) is liable— a on summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, or to a fine, or to both; b on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 6 months, or to a fine not exceeding level 5 on the standard scale, or to both. 4 A person guilty of an offence under subsection (2) is liable— a on summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, or to a fine not exceeding level 3 on the standard scale, or to both; b on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 1 month, or to a fine not exceeding level 3 on the standard scale, or to both. 5 An appropriate person is— a a National Crime Agency officer, a Financial Conduct Authority officer or a member of the staff of the relevant Director, if the warrant was issued for the purposes of a civil recovery investigation; b a National Crime Agency officer, if the warrant was issued for the purposes of an exploitation proceeds investigation. 6 In relation to an offence committed before the coming into force of section 281(5) of the Criminal Justice Act 2003 (alteration of penalties for certain summary offences: England and Wales)— a the reference in subsection (3)(a) to 51 weeks is to be read as a reference to 6 months; b the reference in subsection (4)(a) to 51 weeks is to be read as a reference to 1 month. Disclosure orders Disclosure orders 357 1 A judge may, on an application made to him by the relevant authority , make a disclosure order if he is satisfied that each of the requirements for the making of the order is fulfilled. 2 No application for a disclosure order may be made in relation to a detained cash investigation , a detained property investigation , a frozen funds investigation or a cryptoasset investigation .... 2A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 The application for a disclosure order must state that— a a person specified in the application is subject to a confiscation investigation which is being carried out by an appropriate officer and the order is sought for the purposes of the investigation, or b a person specified in the application or property specified in the application is subject to a civil recovery investigation and the order is sought for the purposes of the investigation , or ba a person specified in the application is subject to a money laundering investigation which is being carried out by an appropriate officer and the order is sought for the purposes of the investigation, or c a person specified in the application is subject to an exploitation proceeds investigation and the order is sought for the purposes of the investigation. 4 A disclosure order is an order authorising an appropriate officer to give to any person the appropriate officer considers has relevant information notice in writing requiring him to do, with respect to any matter relevant to the investigation for the purposes of which the order is sought, any or all of the following— a answer questions, either at a time specified in the notice or at once, at a place so specified; b provide information specified in the notice, by a time and in a manner so specified; c produce documents, or documents of a description, specified in the notice, either at or by a time so specified or at once, and in a manner so specified. 5 Relevant information is information (whether or not contained in a document) which the appropriate officer concerned considers to be relevant to the investigation. 6 A person is not bound to comply with a requirement imposed by a notice given under a disclosure order unless evidence of authority to give the notice is produced to him. 7 In this Part “ relevant authority ” means— a in relation to a confiscation investigation, an appropriate officer ; and b in relation to a civil recovery investigation, a Financial Conduct Authority officer, a National Crime Agency officer , an officer of Revenue and Customs or the relevant Director ; and ba in relation to a money laundering investigation, an appropriate officer, and c in relation to an exploitation proceeds investigation, a National Crime Agency officer . 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Requirements for making of disclosure order 358 1 These are the requirements for the making of a disclosure order. 2 There must be reasonable grounds for suspecting that— a in the case of a confiscation investigation, the person specified in the application for the order has benefited from his criminal conduct; b in the case of a civil recovery investigation— i the person specified in the application for the order holds recoverable property or associated property, ii that person has, at any time, held property that was recoverable property or associated property at the time, or iii the property specified in the application for the order is recoverable property or associated property; ba in the case of a money laundering investigation, the person specified in the application for the order has committed a money laundering offence, c in the case of an exploitation proceeds investigation, the person specified in the application for the order is a person within section 346(2A). 3 There must be reasonable grounds for believing that information which may be provided in compliance with a requirement imposed under the order is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the order is sought. 4 There must be reasonable grounds for believing that it is in the public interest for the information to be provided, having regard to the benefit likely to accrue to the investigation if the information is obtained. Offences 359 1 A person commits an offence if without reasonable excuse he fails to comply with a requirement imposed on him under a disclosure order. 2 A person guilty of an offence under subsection (1) is liable on summary conviction to— a imprisonment for a term not exceeding six months, b a fine not exceeding level 5 on the standard scale, or c both. 3 A person commits an offence if, in purported compliance with a requirement imposed on him under a disclosure order, he— a makes a statement which he knows to be false or misleading in a material particular, or b recklessly makes a statement which is false or misleading in a material particular. 4 A person guilty of an offence under subsection (3) is liable— a on summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both, or b on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both. Statements 360 1 A statement made by a person in response to a requirement imposed on him under a disclosure order may not be used in evidence against him in criminal proceedings. 2 But subsection (1) does not apply— a in the case of proceedings under Part 2 or 4, b on a prosecution for an offence under section 359(1) or (3), c on a prosecution for an offence under section 5 of the Perjury Act 1911 (c. 6) or Article 10 of the Perjury (Northern Ireland) Order 1979 (S.I. 1979/1714 (N.I. 19)) (false statements), or d on a prosecution for some other offence where, in giving evidence, the person makes a statement inconsistent with the statement mentioned in subsection (1). 3 A statement may not be used by virtue of subsection (2)(d) against a person unless— a evidence relating to it is adduced, or b a question relating to it is asked, by him or on his behalf in the proceedings arising out of the prosecution. Further provisions 361 1 A disclosure order does not confer the right to require a person to answer any privileged question, provide any privileged information or produce any privileged document, except that a lawyer may be required to provide the name and address of a client of his. 2 A privileged question is a question which the person would be entitled to refuse to answer on grounds of legal professional privilege in proceedings in the High Court. 3 Privileged information is any information which the person would be entitled to refuse to provide on grounds of legal professional privilege in proceedings in the High Court. 4 Privileged material is any material which the person would be entitled to refuse to produce on grounds of legal professional privilege in proceedings in the High Court. 5 A disclosure order does not confer the right to require a person to produce excluded material. 6 A disclosure order has effect in spite of any restriction on the disclosure of information (however imposed). 7 An appropriate officer may take copies of any documents produced in compliance with a requirement to produce them which is imposed under a disclosure order. 8 Documents so produced may be retained for so long as it is necessary to retain them (as opposed to a copy of them) in connection with the investigation for the purposes of which the order was made. 9 But if an appropriate officer has reasonable grounds for believing that— a the documents may need to be produced for the purposes of any legal proceedings, and b they might otherwise be unavailable for those purposes, they may be retained until the proceedings are concluded. Supplementary 362 1 An application for a disclosure order may be made ex parte to a judge in chambers. 2 Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to disclosure orders. 3 An application to discharge or vary a disclosure order may be made to the court by— a the person who applied for the order ; b any person affected by the order. 4 The court— a may discharge the order; b may vary the order. 4A An application to discharge or vary a disclosure order need not be made by the same appropriate officer or (as the case may be) the same National Crime Agency officer that applied for the order (but must be made by an appropriate officer of the same description or (as the case may be) by another National Crime Agency officer). 4AA If the application for the order was, by virtue of an order under section 453, made by an accredited financial investigator of a particular description, the reference in subsection (4A) to an appropriate officer of the same description is to another accredited financial investigator of that description. 4B References to a person who applied for a disclosure order must be construed accordingly. 5 Subsections (2) to (4B) do not apply to orders made in England and Wales for the purposes of a civil recovery investigation or an exploitation proceeds investigation . 6 An appropriate officer may not make an application for a disclosure order, or an application for the discharge or variation of such an order, unless the officer is a senior appropriate officer or is authorised to do so by a senior appropriate officer. Unexplained wealth orders Unexplained wealth orders 362A 1 The High Court may, on an application made by an enforcement authority, make an unexplained wealth order in respect of any property if the court is satisfied that each of the requirements for the making of the order is fulfilled. 2 An application for an order must— a specify or describe the property in respect of which the order is sought, and b specify the person whom the enforcement authority thinks holds the property (“ the respondent ”) (and the person specified may include a person outside the United Kingdom). 2A In a case where the respondent is not an individual, the application may also specify a person who is a responsible officer of the respondent (and a person specified may include a person outside the United Kingdom). 3 An unexplained wealth order is an order requiring the respondent or any responsible officer specified in the order (a “specified responsible officer”) to provide a statement— a setting out the nature and extent of the respondent's interest in the property in respect of which the order is made, b explaining how the respondent obtained the property (including, in particular, how any costs incurred in obtaining it were met), c where the property is held by the trustees of a settlement, setting out such details of the settlement as may be specified in the order, and d setting out such other information in connection with the property as may be so specified. 4 The order must specify— a the form and manner in which the statement is to be given, b the person to whom it is to be given, and c the place at which it is to be given or, if it is to be given in writing, the address to which it is to be sent. 5 The order may, in connection with requiring the respondent or any specified responsible officer to provide the statement mentioned in subsection (3), also require them to produce documents of a kind specified or described in the order. 6 The respondent or any specified responsible officer must comply with the requirements imposed by an unexplained wealth order within whatever period the court may specify (and different periods may be specified in relation to different requirements). 7 In this Chapter “ enforcement authority ” means— a the National Crime Agency, b Her Majesty's Revenue and Customs, c the Financial Conduct Authority, d the Director of the Serious Fraud Office, or e the Director of Public Prosecutions (in relation to England and Wales) or the Director of Public Prosecutions for Northern Ireland (in relation to Northern Ireland). 8 For the purposes of this Chapter, each of the following is a “responsible officer” of the respondent (in a case where the respondent is not an individual)— a any director of the respondent, including any person occupying the position of a director, by whatever name called; b any member of a body of the respondent equivalent to a board of directors; c any other manager, secretary or similar officer of the respondent; d where the respondent is a partnership, a partner or a member of the partnership; e any person in accordance with whose directions or instructions the board of directors or equivalent body of the respondent are accustomed to act. Requirements for making of unexplained wealth order 362B 1 These are the requirements for the making of an unexplained wealth order in respect of any property. 2 The High Court must be satisfied that there is reasonable cause to believe that— a the respondent holds the property, and b the value of the property is greater than £50,000. 3 The High Court must be satisfied that there are reasonable grounds for suspecting — a that the known sources of the respondent's lawfully obtained income would have been insufficient for the purposes of enabling the respondent to obtain the property , or b that the property has been obtained through unlawful conduct (within the meaning given by section 242). 4 The High Court must be satisfied that— a the respondent is a politically exposed person, or b there are reasonable grounds for suspecting that— i the respondent is, or has been, involved in serious crime (whether in a part of the United Kingdom or elsewhere), or ii a person connected with the respondent is, or has been, so involved. 5 It does not matter for the purposes of subsection (2)(a)— a whether or not there are other persons who also hold the property; b whether the property was obtained by the respondent before or after the coming into force of this section. 6 For the purposes of subsection (3)— a regard is to be had to any mortgage, charge or other kind of security that it is reasonable to assume was or may have been available to the respondent for the purposes of obtaining the property; b it is to be assumed that the respondent obtained the property for a price equivalent to its market value; c income is “lawfully obtained” if it is obtained lawfully under the laws of the country from where the income arises; d “known” sources of the respondent's income are the sources of income (whether arising from employment, assets or otherwise) that are reasonably ascertainable from available information at the time of the making of the application for the order; e where the property is an interest in other property comprised in a settlement, the reference to the respondent obtaining the property is to be taken as if it were a reference to the respondent obtaining direct ownership of such share in the settled property as relates to, or is fairly represented by, that interest. 7 In subsection (4)(a), “ politically exposed person ” means a person who is— a an individual who is, or has been, entrusted with prominent public functions by an international organisation or by a State other than the United Kingdom or another EEA State, i the United Kingdom, or ii an EEA state, b a family member of a person within paragraph (a), c known to be a close associate of a person within that paragraph, or d otherwise connected with a person within that paragraph. 8 Article 3 of Directive 2015/849/ EU of the European Parliament and of the Council of 20 May 2015 applies for the purposes of determining— a whether a person has been entrusted with prominent public functions (see point (9) of that Article), b whether a person is a family member (see point (10) of that Article), and c whether a person is known to be a close associate of another (see point (11) of that Article). 9 For the purposes of this section— a a person is involved in serious crime in a part of the United Kingdom or elsewhere if the person would be so involved for the purposes of Part 1 of the Serious Crime Act 2007 (see in particular sections 2, 2A and 3 of that Act); b section 1122 of the Corporation Tax Act 2010 (“connected” persons) applies in determining whether a person is connected with another. 10 Where the property in respect of which the order is sought comprises more than one item of property, the reference in subsection (2)(b) to the value of the property is to the total value of those items. Effect of order: cases of non-compliance 362C 1 This section applies in a case where the respondent and the specified responsible officer (if any), between them, fail , without reasonable excuse, to comply with the requirements imposed by an unexplained wealth order in respect of any property before the end of the response period. 2 The property is to be presumed to be recoverable property for the purposes of any proceedings taken in respect of the property under Part 5, unless the contrary is shown. 3 The presumption in subsection (2) applies in relation to property— a only so far as relating to the respondent's interest in the property, and b only if the value of that interest is greater than the sum specified in section 362B(2)(b). It is for the court hearing the proceedings under Part 5 in relation to which reliance is placed on the presumption to determine the matters in this subsection. 4 The “response period” is whatever period the court specifies under section 362A(6) as the period within which the requirements imposed by the order are to be complied with (or the period ending the latest, if more than one is specified in respect of different requirements). 5 For the purposes of subsection (1)— a a respondent or a specified responsible officer who purports to comply with the requirements imposed by an unexplained wealth order is not to be taken to have failed to comply with the order (see instead section 362D); b where an unexplained wealth order imposes more than one requirement, ... the respondent and the specified responsible officer (if any) are to be taken to have failed to comply with the requirements imposed by the order unless each of the requirements is complied with or is purported to be complied with. 6 Subsections (7) and (8) apply in determining the respondent's interest for the purposes of subsection (3) in a case where the respondent to the unexplained wealth order— a is connected with another person who is, or has been, involved in serious crime (see subsection (4)(b)(ii) of section 362B), or b is a politically exposed person of a kind mentioned in paragraph (b), (c) or (d) of subsection (7) of that section (family member, known close associates etc of individual entrusted with prominent public functions). 7 In a case within subsection (6)(a), the respondent's interest is to be taken to include any interest in the property of the person involved in serious crime with whom the respondent is connected. 8 In a case within subsection (6)(b), the respondent's interest is to be taken to include any interest in the property of the person mentioned in subsection (7)(a) of section 362B. 9 Where an unexplained wealth order is made in respect of property comprising more than one item of property, the reference in subsection (3)(b) to the value of the respondent's interest in the property is to the total value of the respondent's interest in those items. Effect of order: cases of compliance or purported compliance 362D 1 This section applies in a case where, before the end of the response period (as defined by section 362C(4)), the respondent and the specified responsible officer (if any) between them comply, or purport to comply, with all of the requirements imposed by an unexplained wealth order in respect of any property in relation to which the order is made. 2 If an interim freezing order has effect in relation to the property (see section 362J), the enforcement authority must determine what enforcement or investigatory proceedings, if any, it considers ought to be taken in relation to the property. 3 A determination under subsection (2) must be made within the period of 60 days starting with the day of compliance , or that period as it may be extended by virtue of section 362DA or 362DB (the “determination period”) . 4 If the determination under subsection (2) is that no further enforcement or investigatory proceedings ought to be taken in relation to the property, the enforcement authority must notify the High Court of that fact as soon as reasonably practicable (and in any event before the end of the determination period ). 5 If there is no interim freezing order in effect in relation to the property, the enforcement authority may (at any time) determine what, if any, enforcement or investigatory proceedings it considers ought to be taken in relation to the property. 6 A determination under this section to take no further enforcement or investigatory proceedings in relation to any property does not prevent such proceedings being taken subsequently (whether as a result of new information or otherwise, and whether or not by the same enforcement authority) in relation to the property. 7 For the purposes of this section— a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b references to the day of compliance are to the day on which the requirements imposed by the order are complied with (or, if the requirements are complied with over more than one day, the last of those days), and c where an order requires the sending of information in writing to, or the production of documents at, an address specified in the order, compliance with the order (so far as relating to that requirement) occurs when the written information is received, or the documents are produced, at that address, and in paragraphs (b) and (c) references to compliance include purported compliance. 8 In this section “ enforcement or investigatory proceedings ” means any proceedings in relation to property taken under— a Part 2 or 4 (confiscation proceedings in England and Wales or Northern Ireland) (in relation to cases where the enforcement authority is also a prosecuting authority for the purposes of that Part), b Part 5 (civil recovery of the proceeds of unlawful conduct), or c this Chapter. Extension of period for making determination where interim freezing order has been made 362DA 1 The High Court may, on an application made by the enforcement authority, extend the determination period if satisfied that— a the enforcement authority is working diligently and expeditiously towards making a determination under section 362D(2), b further time is needed for the authority to make that determination, and c it is reasonable in all the circumstances for the period to be extended. 2 The application must be made before the determination period would otherwise end. 3 An extension of the determination period must end no later than the end of the period of 63 days beginning with the day after that on which the period would otherwise end. 4 Where the determination period is extended under subsection (1) , it may be further extended by the High Court (and subsections (2) and (3) apply in relation to any further extension as they apply in relation to the first one). 5 But the determination period as extended must not in total exceed the period of 186 days starting with the day of compliance (within the meaning given by section 362D(7)(b)). Extension of period pending determination of proceedings etc 362DB 1 Subsection (2) applies where— a an application is made to the High Court under section 362DA for the extension (or further extension) of the determination period, and b the period would (apart from that subsection) end before the court determines the application or it is otherwise disposed of. 2 The determination period is extended from the time when it would otherwise end until— a the Court determines the application or it is otherwise disposed of, or b if earlier, the end of the period of 31 days beginning with the day after that on which the period would otherwise have ended. 3 Subsection (4) applies where— a proceedings on an appeal in respect of a decision on an application under section 362DA have been brought, and b the determination period would (apart from that subsection) end before the proceedings are finally determined or otherwise disposed of. 4 The determination period is extended from the time when it would otherwise end until— a the proceedings are finally determined or otherwise disposed of, or b if earlier, the end of the period mentioned in subsection (2)(b) . 5 Subsection (6) applies where— a an application is made to the Court under section 362DA for an extension of the determination period, b the Court refuses to grant the application, and c the period would (apart from that subsection) end before the end of the 5 day period. 6 The determination period is extended from the time when it would otherwise end until— a the end of the 5 day period, or b if proceedings on an appeal against the decision are brought before the end of the 5 day period, the time when those proceedings are brought. 7 The “5 day period” is the period of 5 working days beginning with the day on which the Court refuses to grant the application; and for these purposes “ working day ” means a day other than— a a Saturday or a Sunday, b Christmas Day or Good Friday, or c a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom in which the application in question under section 362DA is made. 8 The restriction on the overall extension of the determination period mentioned in section 362DA (5) applies to an extension of the period in accordance with any provision of this section as it applies to an extension under an order of the Court. Offence 362E 1 A person commits an offence if, in purported compliance with a requirement imposed by an unexplained wealth order, the person— a makes a statement that the person knows to be false or misleading in a material particular, or b recklessly makes a statement that is false or misleading in a material particular. 2 A person guilty of an offence under this section is liable— a on conviction on indictment, to imprisonment for a term not exceeding 2 years, or to a fine, or to both; b on summary conviction in England and Wales, to imprisonment for a term not exceeding the general limit in a magistrates’ court , or to a fine, or to both; c on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 6 months, or to a fine not exceeding the statutory maximum, or to both. 3 In relation to an offence committed before 2 May 2022 , the reference in subsection (2)(b) to the general limit in a magistrates’ court is to be read as a reference to 6 months. Statements 362F 1 A statement made by a person in response to a requirement imposed by an unexplained wealth order may not be used in evidence against that person in criminal proceedings. 2 Subsection (1) does not apply— a in the case of proceedings under Part 2 or 4, b on a prosecution for an offence under section 362E, c on a prosecution for an offence under section 5 of the Perjury Act 1911 or Article 10 of the Perjury (Northern Ireland) Order 1979 ( S.I. 1979/1714 (N.I. 19)) (false statements), or d on a prosecution for some other offence where, in giving evidence, the person makes a statement inconsistent with the statement mentioned in subsection (1). 3 A statement may not be used by virtue of subsection (2)(d) against a person unless— a evidence relating to it is adduced, or b a question relating to it is asked, by the person or on the person's behalf in proceedings arising out of the prosecution. Disclosure of information, copying of documents, etc 362G 1 An unexplained wealth order has effect in spite of any restriction on the disclosure of information (however imposed). 2 But subsections (1) to (5) of section 361 (rights in connection with privileged information, questions and material) apply in relation to requirements imposed by an unexplained wealth order as they apply in relation to requirements imposed under a disclosure order. 3 The enforcement authority may take copies of any documents produced by the respondent or any specified responsible officer in connection with complying with the requirements imposed by an unexplained wealth order. 4 Documents so produced may also be retained for so long as it is necessary to retain them (as opposed to a copy of them) in connection with an investigation of a kind mentioned in section 341 in relation to the property in respect of which the unexplained wealth order is made. 5 But if the enforcement authority has reasonable grounds to believe that the documents— a may need to be produced for the purposes of any legal proceedings, and b might otherwise be unavailable for those purposes, they may be retained until the proceedings are concluded. Holding of property: trusts and company arrangements etc 362H 1 This section applies for the purposes of sections 362A and 362B. 2 The cases in which a person (P) is to be taken to “hold” property include those where— a P has effective control over the property; b P is the trustee of a settlement in which the property is comprised; c P is a beneficiary (whether actual or potential) in relation to such a settlement. 3 A person is to be taken to have “effective control” over property if, from all the circumstances, it is reasonable to conclude that the person— a exercises, b is able to exercise, or c is entitled to acquire, direct or indirect control over the property. 4 Where a person holds property by virtue of subsection (2) references to the person obtaining the property are to be read accordingly. 5 References to a person who holds or obtains property include any body corporate, whether incorporated or formed under the law of a part of the United Kingdom or in a country or territory outside the United Kingdom. 6 For further provision about how to construe references to the holding of property, see section 414. Supplementary 362I 1 An application for an unexplained wealth order may be made without notice. 2 Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to unexplained wealth orders before the High Court in Northern Ireland. 3 An application to the High Court in Northern Ireland to discharge or vary an unexplained wealth order may be made by— a the enforcement authority, or b the respondent or any specified responsible officer . 4 The High Court in Northern Ireland— a may discharge the order; b may vary the order. Annual reports 362IA 1 The Secretary of State must prepare and publish a report in respect of each relevant period setting out— a the number of unexplained wealth orders made by the High Court in England and Wales during that period, and b the number of applications made to that Court by enforcement authorities for such an order during that period. 2 Each of the following is a “relevant period”— a the period of 12 months beginning with the day on which section 51 of the Economic Crime (Transparency and Enforcement) Act 2022 comes into force; b each subsequent period of 12 months. 3 A report under this section must be prepared and published within the period of 4 months beginning with the end of the relevant period to which the report relates. 4 The Secretary of State must lay a copy of each report prepared under this section before Parliament. Unexplained wealth orders: interim freezing of property Application for interim freezing order 362J 1 This section applies where the High Court makes an unexplained wealth order in respect of any property. 2 The court may make an interim freezing order in respect of the property if the court considers it necessary to do so for the purposes of avoiding the risk of any recovery order that might subsequently be obtained being frustrated. 3 An interim freezing order is an order that prohibits the respondent to the unexplained wealth order, and any other person with an interest in the property, from in any way dealing with the property (subject to any exclusions under section 362L). 4 An interim freezing order— a may be made only on the application of the enforcement authority that applied for the unexplained wealth order to which the interim freezing order relates, b must be made in the same proceedings as those in which the unexplained wealth order is made, and c may be combined in one document with the unexplained wealth order. 5 If an application for an unexplained wealth order in respect of any property is made without notice, an application for an interim freezing order in respect of the property must also be made without notice. Variation and discharge of interim freezing order 362K 1 The High Court may at any time vary or discharge an interim freezing order. 2 The High Court must discharge an interim freezing order, so far as it has effect in relation to any property, in each of the following three cases. 3 The first case is where— a the applicable 48 hour period has ended, and b a relevant application has not been made before the end of that period in relation to the property concerned. 4 The second case is where— a a relevant application has been made before the end of the applicable 48 hour period in relation to the property concerned, and b proceedings on the application (including any on appeal) have been determined or otherwise disposed of. 5 The third case is where the court has received a notification in relation to the property concerned under section 362D(4) (notification from enforcement authority of no further proceedings). 6 The “applicable 48 hour period” is to be read as follows— a in a case where the respondent complies, or purports to comply, with the requirements imposed by an unexplained wealth order before the end of the response period, it is the period of 48 hours beginning with the day after the day with which the determination period (see section 362D(3)) ends; b in any other case, it is the period of 48 hours beginning with the day after the day with which the response period ends. 7 In calculating a period of 48 hours for the purposes of subsection (6), no account is to be taken of— a any Saturday or Sunday, b Christmas Day, c Good Friday, or d any day that is a bank holiday under the Banking and Financial Dealings Act 1971 in the part of the United Kingdom in which the interim freezing order concerned is made. 8 Section 362D(7) applies for the purposes of subsection (6) in determining whether a person complies, or purports to comply, with the requirements imposed by an unexplained wealth order and when such compliance, or purported compliance, takes place. 9 Before exercising power under this section to vary or discharge an interim freezing order, the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to any person who may be affected by its decision. 10 Subsection (9) does not apply where the court is acting as required by subsection (2). 11 In this section— “ relevant application ” means an application for— a restraint order under section 41 or 190, a property freezing order, or an interim receiving order; “ response period ” has the meaning given by section 362C(4). Exclusions 362L 1 The power to vary an interim freezing order includes (amongst other things) power to make exclusions as follows— a power to exclude property from the order, and b power, otherwise than by excluding property from the order, to make exclusions from the prohibition on dealing with the property to which the order applies. 2 Exclusions from the prohibition on dealing with the property to which the order applies (other than exclusions of property from the order) may also be made when the order is made. 3 An exclusion may (amongst other things) make provision for the purpose of enabling any person— a to meet the person's reasonable living expenses, or b to carry on any trade, business, profession or occupation. 4 An exclusion may be made subject to conditions. 5 Where the court exercises the power to make an exclusion for the purpose of enabling a person to meet legal expenses that the person has incurred, or may incur, in respect of proceedings under this Chapter, it must ensure that the exclusion— a is limited to reasonable legal expenses that the person has reasonably incurred or reasonably incurs, b specifies the total amount that may be released for legal expenses in pursuance of the exclusion, and c is made subject to the same conditions as would be the required conditions (see section 286A) if the order had been made under section 245A (in addition to any conditions under subsection (4)). 6 The court, in deciding whether to make an exclusion for the purpose of enabling a person to meet legal expenses in respect of proceedings under this Chapter— a must have regard to the desirability of the person being represented in any proceedings under this Chapter in which the person is a participant, and b must disregard the possibility that legal representation of the person in any such proceedings might, were an exclusion not made, be made available under arrangements made for the purposes of Part 1 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 or funded by the Northern Ireland Legal Services Commission. 7 If excluded property is not specified in the order it must be described in the order in general terms. Restrictions on proceedings and remedies 362M 1 While an interim freezing order has effect— a the High Court may stay any action, execution or other legal process in respect of the property to which the order applies, and b no distress may be levied, and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised, against the property to which the order applies except with the leave of the High Court and subject to any terms the court may impose. 2 If a court (whether the High Court or any other court) in which proceedings are pending in respect of any property is satisfied that an interim freezing order has been applied for or made in respect of the property, it may— a stay the proceedings, or b allow them to continue on any terms it thinks fit. 3 If an interim freezing order applies to a tenancy of any premises, a right of forfeiture in relation to the premises is exercisable— a only with the leave of the High Court, and b subject to any terms that the court may impose. 4 The reference in subsection (3) to a “ right of forfeiture ” in relation to premises is to the right of a landlord or other person to whom rent is payable to exercise a right of forfeiture by peaceable re-entry to the premises in respect of any failure by the tenant to comply with a term or condition of the tenancy. 5 Before exercising a power conferred by this section, the court must (as well as giving the parties to any proceedings concerned an opportunity to be heard) give such an opportunity to any person who may be affected by the court's decision. Receivers in connection with interim freezing orders 362N 1 This section applies where the High Court makes an interim freezing order on an application by an enforcement authority. 2 The court may, on an application by the enforcement authority, by order appoint a receiver in respect of any property to which the interim freezing order applies. 3 An application under subsection (2) may be made at the same time as the application for the interim freezing order or at any time afterwards. 4 The application may be made without notice if the circumstances of the case are such that notice of the application would prejudice the right of the enforcement authority to obtain a recovery order in respect of any property. 5 In its application the enforcement authority must nominate a suitably qualified person for appointment as a receiver. 6 The person nominated may be a member of staff of the enforcement authority. 7 The enforcement authority may apply a sum received by it under section 280(2) in making payment of the remuneration and expenses of a receiver appointed under this section. 8 Subsection (7) does not apply in relation to the remuneration of the receiver if that person is a member of staff of the enforcement authority (but it does apply in relation to such remuneration if the receiver is a person providing services under arrangements made by the enforcement authority). Powers of receivers appointed under section 362N 362O 1 If the High Court appoints a receiver under section 362N on an application by an enforcement authority, the court may act under this section on the application of the authority. 2 The court may by order authorise or require the receiver— a to exercise any of the powers mentioned in paragraph 5 of Schedule 6 (management powers) in relation to any property in respect of which the receiver is appointed; b to take any other steps the court thinks appropriate in connection with the management of any such property (including securing the detention, custody or preservation of the property in order to manage it). 3 The court may by order require any person in respect of whose property the receiver is appointed— a to bring the property to a place (in England and Wales or, as the case may be, Northern Ireland) specified by the receiver or to place it in the custody of the receiver (if in either case the person is able to do so); b to do anything the person is reasonably required to do by the receiver for the preservation of the property. 4 The court may by order require any person in respect of whose property the receiver is appointed to bring any documents relating to the property which are in that person's possession or control to a place (in England and Wales or, as the case may be, Northern Ireland) specified by the receiver or to place them in the custody of the receiver. 5 Any prohibition on dealing with property imposed by an interim freezing order does not prevent a person from complying with any requirements imposed by virtue of this section. 6 Subsection (7) applies in a case where— a the receiver deals with property that is not property in respect of which the receiver was appointed under section 362N, but b at the time of dealing with the property the receiver believed on reasonable grounds that he or she was entitled to do so by virtue of the appointment. 7 The receiver is not liable to any person in respect of any loss or damage resulting from the receiver's dealing with the property. 8 But subsection (7) does not apply to the extent that the loss or damage is caused by the receiver's negligence. Supervision of section 362N receiver and variations 362P 1 Any of the following persons may at any time apply to the High Court for directions as to the exercise of the functions of a receiver appointed under section 362N— a the receiver; b a party to the proceedings for the appointment of the receiver or the interim freezing order concerned; c a person affected by an action taken by the receiver; d a person who may be affected by an action proposed to be taken by the receiver. 2 Before it gives directions under subsection (1) the court must give an opportunity to be heard to— a the receiver; b the parties to the proceedings for the appointment of the receiver and for the interim freezing order concerned; c a person who may be interested in the application under subsection (1). 3 The court may at any time vary or discharge— a the appointment of a receiver under section 362N, b an order under section 362O, or c directions under this section. 4 Before exercising a power under subsection (3) the court must give an opportunity to be heard to— a the receiver; b the parties to the proceedings for the appointment of the receiver, for the order under section 362O or (as the case may be) for the directions under this section; c the parties to the proceedings for the interim freezing order concerned; d any person who may be affected by the court's decision. Registration 362Q Sections 248 (registration: England and Wales) and 249 (registration: Northern Ireland) apply in relation to interim freezing orders as they apply in relation to property freezing orders under section 245A. Compensation 362R 1 Where an interim freezing order in respect of any property is discharged, the person to whom the property belongs may make an application to the High Court for the payment of compensation. 2 The application must be made within the period of three months beginning with the discharge of the interim freezing order. 3 The court may order compensation to be paid to the applicant only if satisfied that— a the applicant has suffered loss as a result of the making of the interim freezing order, b there has been a serious default on the part of the enforcement authority that applied for the order, and c the order would not have been made had the default not occurred. 4 Where the court orders the payment of compensation— a the compensation is payable by the enforcement authority that applied for the interim freezing order, and b the amount of compensation to be paid is the amount that the court thinks reasonable, having regard to the loss suffered and any other relevant circumstances. Unexplained wealth orders: enforcement abroad Enforcement abroad: enforcement authority 362S 1 This section applies if— a the High Court makes an unexplained wealth order in respect of any property, b it appears to the enforcement authority that the risk mentioned in section 362J(2) applies in relation to the property, and c the enforcement authority believes that the property is in a country outside the United Kingdom (the receiving country). 2 The enforcement authority may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section. 3 The Secretary of State may forward the request for assistance to the government of the receiving country. 4 A request for assistance under this section is a request to the government of the receiving country— a to secure that any person is prohibited from dealing with the property; b for assistance in connection with the management of the property, including with securing its detention, custody or preservation. Enforcement abroad: receiver 362T 1 This section applies if— a an interim freezing order has effect in relation to property, and b the receiver appointed under section 362N in respect of the property believes that it is in a country outside the United Kingdom (the receiving country). 2 The receiver may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section. 3 The Secretary of State must forward the request for assistance to the government of the receiving country. 4 A request for assistance under this section is a request to the government of the receiving country— a to secure that any person is prohibited from dealing with the property; b for assistance in connection with the management of the property, including with securing its detention, custody or preservation. Unexplained wealth orders: costs of proceedings Costs orders 362U 1 This section applies in the following cases— a an enforcement authority has made an application for an unexplained wealth order under section 362A; b an enforcement authority has made an application for the determination period to be extended under section 362DA; c an application has been made to discharge or vary an unexplained wealth order; d an enforcement authority has made an application for an interim freezing order under section 362J; e an application has been made to discharge or vary an interim freezing order; f an application has been made in the circumstances referred to in section 362M to— i stay an action, execution or other legal process, ii grant leave to levy distress or use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods), iii stay proceedings in respect of property or allow them to continue, or iv grant leave to exercise a right of forfeiture in relation to a tenancy; g an enforcement authority has made an application for an order for the appointment of a receiver under section 362N; h an enforcement authority has made an application for an order under section 362O (powers of receiver); i an application has been made for directions to a receiver under section 362P; j an application has been made to discharge or vary— i the appointment of a receiver under section 362N, ii an order under section 362O, or iii directions under section 362P; k an application has been made for compensation under section 362R; l the High Court has of its own motion exercised a power to do anything an application mentioned in paragraphs (a) to (k) may be made for; m an application has been made for permission to appeal in relation to anything mentioned in paragraphs (a) to (l) . 2 The court may not make an order that any costs of proceedings relating to a case to which this section applies (including appeal proceedings) are payable by an enforcement authority to a respondent or a specified responsible officer in respect of the involvement of the respondent or the officer in those proceedings, unless— a the authority acted unreasonably in making or opposing the application to which the proceedings relate, or in supporting or opposing the making of the order to which the proceedings relate, or b the authority acted dishonestly or improperly in the course of the proceedings. Customer information orders Customer information orders 363 1 A judge may, on an application made to him by an appropriate officer, make a customer information order if he is satisfied that each of the requirements for the making of the order is fulfilled. 1A No application for a customer information order may be made in relation to a detained cash investigation , a detained property investigation , a frozen funds investigation or a cryptoasset investigation . 2 The application for a customer information order must state that— a a person specified in the application is subject to a confiscation investigation , a civil recovery investigation , an exploitation proceeds investigation or a money laundering investigation, ... b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 The application must also state that— a the order is sought for the purposes of the investigation; b the order is sought against the financial institution or financial institutions specified in the application. 4 An application for a customer information order may specify— a all financial institutions, b a particular description, or particular descriptions, of financial institutions, or c a particular financial institution or particular financial institutions. 5 A customer information order is an order that a financial institution covered by the application for the order must, on being required to do so by notice in writing given by an appropriate officer, provide any such customer information as it has relating to the person specified in the application. 6 A financial institution which is required to provide information under a customer information order must provide the information to an appropriate officer in such manner, and at or by such time, as an appropriate officer requires. 7 If a financial institution on which a requirement is imposed by a notice given under a customer information order requires the production of evidence of authority to give the notice, it is not bound to comply with the requirement unless evidence of the authority has been produced to it. Meaning of customer information 364 1 “ Customer information ”, in relation to a person and a financial institution, is information whether the person holds, or has held, an account or accounts at the financial institution (whether solely or jointly with another) and (if so) information as to— a the matters specified in subsection (2) if the person is an individual; b the matters specified in subsection (3) if the person is a company or limited liability partnership or a similar body incorporated or otherwise established outside the United Kingdom. 2 The matters referred to in subsection (1)(a) are— a the account number or numbers or the number of any safe deposit box ; b the person’s full name; c his date of birth; d his most recent address and any previous addresses; e in the case of an account or accounts, the date or dates on which he began to hold the account or accounts and, if he has ceased to hold the account or any of the accounts, the date or dates on which he did so; ee in the case of any safe deposit box, the date on which the box was made available to him and if the box has ceased to be available to him the date on which it so ceased; f such evidence of his identity as was obtained by the financial institution under or for the purposes of any legislation relating to money laundering; g the full name, date of birth and most recent address, and any previous addresses, of any person who holds, or has held, an account at the financial institution jointly with him; h the account number or numbers of any other account or accounts held at the financial institution to which he is a signatory and details of the person holding the other account or accounts. 3 The matters referred to in subsection (1)(b) are— a the account number or numbers or the number of any safe deposit box ; b the person’s full name; c a description of any business which the person carries on; d the country or territory in which it is incorporated or otherwise established and any number allocated to it under the Companies Act 2006 or corresponding legislation of any country or territory outside the United Kingdom; e any number assigned to it for the purposes of value added tax in the United Kingdom; f its registered office, and any previous registered offices, under the Companies Act 2006 (or corresponding earlier legislation) or anything similar under corresponding legislation of any country or territory outside the United Kingdom; g its registered office, and any previous registered offices, under the Limited Liability Partnerships Act 2000 (c. 12) or anything similar under corresponding legislation of any country or territory outside Great Britain; h in the case of an account or accounts, the date or dates on which it began to hold the account or accounts and, if it has ceased to hold the account or any of the accounts, the date or dates on which it did so; hh in the case of any safe deposit box, the date on which the box was made available to it and if the box has ceased to be available to it the date on which it so ceased; i such evidence of its identity as was obtained by the financial institution under or for the purposes of any legislation relating to money laundering; j the full name, date of birth and most recent address and any previous addresses of any person who is a signatory to the account or any of the accounts. 4 The Secretary of State may by order provide for information of a description specified in the order— a to be customer information, or b no longer to be customer information. 5 Money laundering is an act which— a constitutes an offence under section 327, 328 or 329 of this Act or section 18 of the Terrorism Act 2000 (c. 11), or aa constitutes an offence specified in section 415(1A) of this Act, b would constitute an offence specified in paragraph (a) or (aa) if done in the United Kingdom. 6 A “safe deposit box” includes any procedure under which a financial institution provides a facility to hold items for safe keeping on behalf of another person. Requirements for making of customer information order 365 1 These are the requirements for the making of a customer information order. 2 In the case of a confiscation investigation, there must be reasonable grounds for suspecting that the person specified in the application for the order has benefited from his criminal conduct. 3A In the case of a civil recovery investigation, there must be reasonable grounds for suspecting that the person specified in the application— a holds recoverable property or associated property, or b has, at any time, held property that was recoverable property or associated property at the time. 4 In the case of a money laundering investigation, there must be reasonable grounds for suspecting that the person specified in the application for the order has committed a money laundering offence. 5 In the case of any investigation, there must be reasonable grounds for believing that customer information which may be provided in compliance with the order is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the order is sought. 6 In the case of any investigation, there must be reasonable grounds for believing that it is in the public interest for the customer information to be provided, having regard to the benefit likely to accrue to the investigation if the information is obtained. Offences 366 1 A financial institution commits an offence if without reasonable excuse it fails to comply with a requirement imposed on it under a customer information order. 2 A financial institution guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 5 on the standard scale. 3 A financial institution commits an offence if, in purported compliance with a customer information order, it— a makes a statement which it knows to be false or misleading in a material particular, or b recklessly makes a statement which is false or misleading in a material particular. 4 A financial institution guilty of an offence under subsection (3) is liable— a on summary conviction, to a fine not exceeding the statutory maximum, or b on conviction on indictment, to a fine. Statements 367 1 A statement made by a financial institution in response to a customer information order may not be used in evidence against it in criminal proceedings. 2 But subsection (1) does not apply— a in the case of proceedings under Part 2 or 4, b on a prosecution for an offence under section 366(1) or (3), or c on a prosecution for some other offence where, in giving evidence, the financial institution makes a statement inconsistent with the statement mentioned in subsection (1). 3 A statement may not be used by virtue of subsection (2)(c) against a financial institution unless— a evidence relating to it is adduced, or b a question relating to it is asked, by or on behalf of the financial institution in the proceedings arising out of the prosecution. Disclosure of information 368 A customer information order has effect in spite of any restriction on the disclosure of information (however imposed). Supplementary 369 1 An application for a customer information order may be made ex parte to a judge in chambers. 2 Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to customer information orders. 3 An application to discharge or vary a customer information order may be made to the court by— a the person who applied for the order; b any person affected by the order. 4 The court— a may discharge the order; b may vary the order. 5 An application to discharge or vary a customer information order need not be made by the same appropriate officer that applied for the order (but must be made by an appropriate officer of the same description). 5A If the application for the order was, by virtue of an order under section 453, made by an accredited financial investigator of a particular description, the reference in subsection (5) to an appropriate officer of the same description is to another accredited financial investigator of that description. 6 References to a person who applied for a customer information order must be construed accordingly. 7 An accredited financial investigator, a National Crime Agency officer , a Financial Conduct Authority officer, a constable , an SFO officer or an officer of Revenue and Customs or an immigration officer may not make an application for a customer information order or an application to vary such an order unless he is a senior appropriate officer or he is authorised to do so by a senior appropriate officer. 8 Subsections (2) to (6) do not apply to orders made in England and Wales for the purposes of a civil recovery investigation. Account monitoring orders Account monitoring orders 370 1 A judge may, on an application made to him by an appropriate officer, make an account monitoring order if he is satisfied that each of the requirements for the making of the order is fulfilled. 1A No application for an account monitoring order may be made in relation to a detained cash investigation , a detained property investigation or a frozen funds investigation , a frozen funds investigation or a cryptoasset investigation . 2 The application for an account monitoring order must state that— a a person specified in the application is subject to a confiscation investigation , a civil recovery investigation , an exploitation proceeds investigation or a money laundering investigation, ... b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 The application must also state that— a the order is sought for the purposes of the investigation; b the order is sought against the financial institution specified in the application in relation to account information of the description so specified. 4 Account information is information relating to an account or accounts held at the financial institution specified in the application by the person so specified (whether solely or jointly with another). 5 The application for an account monitoring order may specify information relating to— a all accounts held by the person specified in the application for the order at the financial institution so specified, b a particular description, or particular descriptions, of accounts so held, or c a particular account, or particular accounts, so held. 6 An account monitoring order is an order that the financial institution specified in the application for the order must, for the period stated in the order, provide account information of the description specified in the order to an appropriate officer in the manner, and at or by the time or times, stated in the order. 7 The period stated in an account monitoring order must not exceed the period of 90 days beginning with the day on which the order is made. Requirements for making of account monitoring order 371 1 These are the requirements for the making of an account monitoring order. 2 In the case of a confiscation investigation, there must be reasonable grounds for suspecting that the person specified in the application for the order has benefited from his criminal conduct. 3A In the case of a civil recovery investigation, there must be reasonable grounds for suspecting that the person specified in the application holds recoverable property or associated property. 4 In the case of a money laundering investigation, there must be reasonable grounds for suspecting that the person specified in the application for the order has committed a money laundering offence. 5 In the case of any investigation, there must be reasonable grounds for believing that account information which may be provided in compliance with the order is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the order is sought. 6 In the case of any investigation, there must be reasonable grounds for believing that it is in the public interest for the account information to be provided, having regard to the benefit likely to accrue to the investigation if the information is obtained. Statements 372 1 A statement made by a financial institution in response to an account monitoring order may not be used in evidence against it in criminal proceedings. 2 But subsection (1) does not apply— a in the case of proceedings under Part 2 or 4, b in the case of proceedings for contempt of court, or c on a prosecution for an offence where, in giving evidence, the financial institution makes a statement inconsistent with the statement mentioned in subsection (1). 3 A statement may not be used by virtue of subsection (2)(c) against a financial institution unless— a evidence relating to it is adduced, or b a question relating to it is asked, by or on behalf of the financial institution in the proceedings arising out of the prosecution. Applications 373 An application for an account monitoring order may be made ex parte to a judge in chambers. Disclosure of information 374 An account monitoring order has effect in spite of any restriction on the disclosure of information (however imposed). Supplementary 375 1 Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to account monitoring orders. 2 An application to discharge or vary an account monitoring order may be made to the court by— a the person who applied for the order; b any person affected by the order. 3 The court— a may discharge the order; b may vary the order. 4 An application to discharge or vary an account monitoring order need not be made by the same appropriate officer that applied for the order (but must be made by an appropriate officer of the same description). 4A If the application for the order was, by virtue of an order under section 453, made by an accredited financial investigator of a particular description, the reference in subsection (4) to an appropriate officer of the same description is to another accredited financial investigator of that description. 5 References to a person who applied for an account monitoring order must be construed accordingly. 6 Account monitoring orders have effect as if they were orders of the court. 7 This section does not apply to orders made in England and Wales for the purposes of a civil recovery investigation. Evidence overseas 375A 1 This section applies if a person or property is subject to a civil recovery investigation, a detained cash investigation , a detained property investigation, a frozen funds investigation , a cryptoasset investigation or an exploitation proceeds investigation. 2 A judge may request assistance under this section if— a an application is made by an appropriate officer or a person subject to the investigation, and b the judge thinks that there is relevant evidence in a country or territory outside the United Kingdom. 3 The relevant Director or a senior appropriate officer may request assistance under this section if the Director or officer thinks that there is relevant evidence in a country or territory outside the United Kingdom. 4 The assistance that may be requested under this section is assistance in obtaining outside the United Kingdom relevant evidence specified in the request. 5 Relevant evidence is— a in relation to an application or request made for the purposes of a civil recovery investigation, evidence relevant for the purpose of identifying recoverable property or associated property, including evidence as to a matter described in section 341(2)(a) to (d); b in relation to an application or request made for the purposes of a detained cash investigation, evidence as to a matter described in section 341(3A)(a) or (b); ba in relation to an application or request made for the purposes of a detained property investigation, evidence as to a matter described in section 341(3B)(a) or (b); bb in relation to an application or request made for the purposes of a frozen funds investigation, evidence as to a matter described in section 341(3C)(a) or (b); bc in relation to an application or request made for the purposes of a cryptoasset investigation, evidence as to a matter described in section 341(3D)(a) to (d); c in relation to an application or request made for the purposes of an exploitation proceeds investigation, evidence as to a matter described in section 341(5)(a) to (d). 6 A request for assistance under this section may be sent— a to a court or tribunal which is specified in the request and which exercises jurisdiction in the place where the evidence is to be obtained, b to the government of the country or territory concerned, or c to an authority recognised by the government of the country or territory concerned as the appropriate authority for receiving requests for assistance of that kind. 7 Alternatively, a request for assistance under this section may be sent to the Secretary of State with a view to it being forwarded to a court, tribunal, government or authority mentioned in subsection (6). 8 The Secretary of State must forward the request for assistance to the court, tribunal, government or authority. 9 In a case of urgency, a request for assistance under this section may be sent to— a the International Criminal Police Organisation, ... b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . for forwarding to the court, tribunal, government or authority mentioned in subsection (6). 10 Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to requests for assistance made by a judge under this section. 11 “ Evidence ” includes documents, information in any other form and material. Evidence overseas: restrictions on use 375B 1 This section applies to evidence obtained by means of a request for assistance under section 375A. 2 The evidence must not be used for any purpose other than— a for the purposes of the investigation for which it was obtained, or b for the purposes of proceedings described in subsection (3) or any proceedings arising out of such proceedings. 3 Those proceedings are— a if the request was made for the purposes of a civil recovery investigation, proceedings under Chapter 2 of Part 5 of this Act arising out of the investigation; b if the request was made for the purposes of a detained cash investigation, proceedings under Chapter 3 of Part 5 of this Act arising out of the investigation; ba if the request was made for the purposes of a detained property investigation, proceedings under Chapter 3A of Part 5 of this Act arising out of the investigation; bb if the request was made for the purposes of a frozen funds investigation, proceedings under Chapter 3B of Part 5 of this Act arising out of the investigation; bc if the request was made for the purposes of a cryptoasset investigation, proceedings under Chapter 3C, 3D, 3E or 3F of Part 5 of this Act arising out of the investigation; c if the request was made for the purposes of an exploitation proceeds investigation, proceedings under Part 7 of the Coroners and Justice Act 2009 arising out of the investigation. 4 Subsection (2) does not apply if the court, tribunal, government or authority to whom the request for assistance was sent consents to the use. Officers of Revenue and Customs Restriction on exercise of certain powers conferred on officers of Revenue and Customs 375C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Evidence overseas Evidence overseas 376 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Code of practice Code of practice of Secretary of State etc. 377 1 The Secretary of State must prepare a code of practice as to the exercise by all of the following of functions they have under this Chapter— a the Director General of the National Crime Agency; b other National Crime Agency officers; c in relation to England and Wales, accredited financial investigators; d in relation to England and Wales, constables; e officers of Revenue and Customs; f immigration officers. g Financial Conduct Authority officers. 2 After preparing a draft of the code the Secretary of State— a must publish the draft; b must consider any representations made to him about the draft; c may amend the draft accordingly. 2A The Secretary of State must also consult the Treasury about the draft in its application to functions that Financial Conduct Authority officers have under this Chapter. 3 After the Secretary of State has proceeded under subsections (2) and (2A) he must lay the code before Parliament. 4 When he has done so the Secretary of State may bring the code into operation on such day as he may appoint by order. 5 A person specified in subsection (1)(a) to (f) must comply with a code of practice which is in operation under this section in the exercise of any function he has under this Chapter. 6 If such a person fails to comply with any provision of such a code of practice he is not by reason only of that failure liable in any criminal or civil proceedings. 7 But the code of practice is admissible in evidence in such proceedings and a court may take account of any failure to comply with its provisions in determining any question in the proceedings. 8 The Secretary of State may from time to time revise a code previously brought into operation under this section; and the preceding provisions of this section apply to a revised code as they apply to the code as first prepared. 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Code of practice (Northern Ireland) 377ZA 1 The Department of Justice in Northern Ireland must prepare a code of practice as to the exercise, in relation to Northern Ireland, by constables and accredited financial investigators of functions they have under this Chapter. 2 After preparing a draft of the code the Department of Justice— a must publish the draft; b must consider any representations made to the Department of Justice about the draft; c may amend the draft accordingly. 3 After the Department of Justice has proceeded under subsection (2) it must lay the code before the Northern Ireland Assembly. 4 When the Department of Justice has done so it may bring the code into operation on such day as the Department of Justice may appoint by order. 5 Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsection (3) in relation to the laying of a code as it applies in relation to the laying of a statutory document under an enactment. 6 A constable or accredited financial investigator must comply with a code of practice which is in operation under this section in the exercise of any function he has under this Chapter. 7 If a constable or accredited financial investigator fails to comply with any provision of such a code of practice he is not by reason only of that failure liable in any criminal or civil proceedings. 8 But the code of practice is admissible in evidence in such proceedings and a court may take account of any failure to comply with its provisions in determining any question in the proceedings. 9 The Department of Justice may from time to time revise a code previously brought into operation under this section; and the preceding provisions of this section apply to a revised code as they apply to the code as first prepared. Disapplication of PACE codes 377ZB The following provisions do not apply to an appropriate officer or the relevant authority in the exercise of any function either has under this Chapter— a section 67(9) of the Police and Criminal Evidence Act 1984 (application of codes of practice under that Act to persons other than police officers); b Article 66(8) of the Police and Criminal Evidence (Northern Ireland) Order 1989 (which makes similar provision for Northern Ireland). Code of practice of Attorney General or Advocate General for Northern Ireland 377A 1 The Attorney General must prepare a code of practice as to— a the exercise by the Director of Public Prosecutions , SFO officers ... and the Director of the Serious Fraud Office of functions they have under this Chapter; and b the exercise by any other person, who is the relevant authority by virtue of section 357(9) in relation to a confiscation investigation, of functions he has under this Chapter in relation to England and Wales as the relevant authority. 2 The Advocate General for Northern Ireland must prepare a code of practice as to— a the exercise by the Director of Public Prosecutions for Northern Ireland of functions he has under this Chapter; and b the exercise by any other person, who is the relevant authority by virtue of section 357(9) in relation to a confiscation investigation, of functions he has under this Chapter in relation to Northern Ireland as the relevant authority. 3 After preparing a draft of the code the Attorney General or (as the case may be) the Advocate General for Northern Ireland— a must publish the draft; b must consider any representations made to him about the draft; c may amend the draft accordingly. 4 After the Attorney General or the Advocate General for Northern Ireland has proceeded under subsection (3) he must lay the code before Parliament. 5 When the code has been so laid the Attorney General or (as the case may be) the Advocate General for Northern Ireland may bring the code into operation on such day as he may appoint by order. 6 A person specified in subsection (1)(a) or (b) or (2)(a) or (b) must comply with a code of practice which is in operation under this section in the exercise of any function he has under this Chapter to which the code relates. 7 If such a person fails to comply with any provision of such a code of practice the person is not by reason only of that failure liable in any criminal or civil proceedings. 8 But the code of practice is admissible in evidence in such proceedings and a court may take account of any failure to comply with its provisions in determining any question in the proceedings. 9 The Attorney General or (as the case may be) the Advocate General for Northern Ireland may from time to time revise a code previously brought into operation under this section; and the preceding provisions of this section apply to a revised code as they apply to the code as first prepared. 10 In this section references to the Advocate General for Northern Ireland are to be read, before the coming into force of section 27(1) of the Justice (Northern Ireland) Act 2002 (c. 26), as references to the Attorney General for Northern Ireland. Interpretation Officers 378 1 In relation to a confiscation investigation these are appropriate officers— a a National Crime Agency officer; b an accredited financial investigator; c a constable; ca an SFO officer; d an officer of Revenue and Customs; e an immigration officer. 2 In relation to a confiscation investigation these are senior appropriate officers— a a senior National Crime Agency officer; b a police officer who is not below the rank of superintendent; ba the Director of the Serious Fraud Office; c an officer of Revenue and Customs who is not below such grade as is designated by the Commissioners of Customs and Excise as equivalent to that rank; ca an immigration officer who is not below such grade as is designated by the Secretary of State as equivalent to that rank; d an accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453. 3 In relation to a civil recovery investigation these are appropriate officers— a a National Crime Agency officer; b the relevant Director; c an officer of Revenue and Customs. d a Financial Conduct Authority officer. 3ZA In relation to a civil recovery investigation these are senior appropriate officers— a a senior National Crime Agency officer; b the Commissioners for Her Majesty's Revenue and Customs or an officer of Revenue and Customs authorised by the Commissioners (whether generally or specifically) for this purpose. c a senior Financial Conduct Authority officer. 3A In relation to a detained cash investigation these are appropriate officers— a a constable; aa an SFO officer; ab an accredited financial investigator; b an officer of Revenue and Customs. c an immigration officer. 3AA In relation to a detained cash investigation these are senior appropriate officers— a a police officer who is not below the rank of superintendent; aa the Director of the Serious Fraud Office; b an accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453; c an officer of Revenue and Customs who is not below such grade as is designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to that rank. d an immigration officer who is not below such grade as is designated by the Secretary of State as equivalent to that rank. 3B The reference in paragraph (ab) of subsection (3A) to an accredited financial investigator is a reference to an accredited financial investigator who falls within a description specified in an order made for the purposes of that paragraph by the Secretary of State or the Welsh Ministers under section 453. 3C In relation to a detained property investigation these are appropriate officers— a a constable; b an SFO officer; c an accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453; d an officer of Revenue and Customs. 3D In relation to a detained property investigation these are senior appropriate officers— a a police officer who is not below the rank of inspector; b the Director of the Serious Fraud Office; c an accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453; d an officer of Revenue and Customs who is not below such grade as is designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to the police rank of inspector. 3E In relation to a frozen funds investigation these are appropriate officers— a a constable; b an SFO officer; c an accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453; d an officer of Revenue and Customs. 3F In relation to a frozen funds investigation these are senior appropriate officers— a a police officer who is not below the rank of inspector; b the Director of the Serious Fraud Office; c an accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453; d an officer of Revenue and Customs who is not below such grade as is designated by the Commissioners for Her Majesty's Revenue and Customs as equivalent to the police rank of inspector. 3G In relation to a cryptoasset investigation these are appropriate officers— a a constable; b an SFO officer; c an accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453; d an officer of Revenue and Customs. 3H In relation to a cryptoasset investigation these are senior appropriate officers— a a police officer who is not below the rank of inspector; b the Director of the Serious Fraud Office; c an accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453; d an officer of Revenue and Customs who is not below such grade as is designated by the Commissioners for His Majesty’s Revenue and Customs as equivalent to the police rank of inspector. 4 In relation to a money laundering investigation these are appropriate officers— a an accredited financial investigator; b a constable; ba an SFO officer; c an officer of Revenue and Customs; d an immigration officer. 5 For the purposes of section 342, in relation to a money laundering investigation a person authorised for the purposes of money laundering investigations by the Director General of the National Crime Agency is also an appropriate officer. 6 In relation to a money laundering investigation these are senior appropriate officers— a a police officer who is not below the rank of superintendent; aa the Director of the Serious Fraud Office; b an officer of Revenue and Customs who is not below such grade as is designated by the Commissioners of Customs and Excise as equivalent to that rank; ba an immigration officer who is not below such grade as is designated by the Secretary of State as equivalent to that rank; c an accredited financial investigator who falls within a description specified in an order made for the purposes of this paragraph by the Secretary of State or the Welsh Ministers under section 453. 6A In relation to an exploitation proceeds investigation — a , a National Crime Agency officer is an appropriate officer. b a senior National Crime Agency officer is a senior appropriate officer. 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 For the purposes of this Part a senior National Crime Agency officer is— a the Director General of the National Crime Agency ; or b any other National Crime Agency officer authorised by the Director General (whether generally or specifically) for this purpose. 9 For the purposes of this Part— a “ Financial Conduct Authority officer ” means a member of staff of the Financial Conduct Authority; b “ senior Financial Conduct Authority officer ” means a Financial Conduct Authority officer who is not below such grade as is designated by the Treasury for those purposes. Miscellaneous 379 “ Document ”, “ excluded material ” and “ premises ” have the same meanings as in the Police and Criminal Evidence Act 1984 (c. 60) or (in relation to Northern Ireland) the Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12)). Chapter 3 Scotland Production orders Production orders 380 1 The sheriff may, on an application made to him by the appropriate person, make a production order if he is satisfied that each of the requirements for the making of the order is fulfilled. 2 In making a production order in relation to ... a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation , the sheriff shall act in the exercise of his civil jurisdiction. 3 The application for a production order must state that— a a person specified in the application is subject to a confiscation investigation , a civil recovery investigation or a money laundering investigation, or b property specified in the application is subject to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation . 4 The application must also state that— a the order is sought for the purposes of the investigation; b the order is sought in relation to material, or material of a description, specified in the application; c a person specified in the application appears to be in possession or control of the material. 5 A production order is an order either— a requiring the person the application for the order specifies as appearing to be in possession or control of material to produce it to a proper person for him to take away, or b requiring that person to give a proper person access to the material, within the period stated in the order. 6 The period stated in a production order must be a period of seven days beginning with the day on which the order is made, unless it appears to the sheriff that a longer or shorter period would be appropriate in the particular circumstances. Requirements for making of production order 381 1 These are the requirements for the making of a production order. 2 There must be reasonable grounds for suspecting that— a in the case of a confiscation investigation, the person the application for the order specifies as being subject to the investigation has benefited from his criminal conduct; b in the case of a civil recovery investigation— i the person the application for the order specifies as being subject to the investigation holds recoverable property or associated property, ii that person has, at any time, held property that was recoverable property or associated property at the time, or iii the property the application for the order specifies as being subject to the investigation is recoverable property or associated property; ba in the case of a detained cash investigation into the derivation of cash, the property the application for the order specifies as being subject to the investigation, or a part of it, is recoverable property; bb in the case of a detained cash investigation into the intended use of cash, the property the application for the order specifies as being subject to the investigation, or a part of it, is intended by any person to be used in unlawful conduct; bc in the case of a detained property investigation into the derivation of property, the property the application for the order specifies as being subject to the investigation, or a part of it, is recoverable property; bd in the case of a detained property investigation into the intended use of property, the property the application for the order specifies as being subject to the investigation, or a part of it, is intended by any person to be used in unlawful conduct; be in the case of a frozen funds investigation into the derivation of money held in an account in relation to which an account freezing order made under section 303Z3 has effect (a “frozen account”), the property the application for the order specifies as being subject to the investigation, or a part of it, is recoverable property; bf in the case of a frozen funds investigation into the intended use of money held in a frozen account, the property the application for the order specifies as being subject to the investigation, or a part of it, is intended by any person to be used in unlawful conduct; bg in the case of a cryptoasset investigation into the derivation of cryptoassets, the cryptoassets the application for the order specifies as being subject to the investigation (or, if the cryptoassets have been converted into money in accordance with Chapter 3F of Part 5, the converted cryptoassets) are recoverable property; bh in the case of a cryptoasset investigation into the intended use of cryptoassets, the cryptoassets the application for the order specifies as being subject to the investigation (or, if the cryptoassets have been converted into money in accordance with Chapter 3F of Part 5, the converted cryptoassets) are intended by any person to be used in unlawful conduct. c in the case of a money laundering investigation, the person the application for the order specifies as being subject to the investigation has committed a money laundering offence. 3 There must be reasonable grounds for believing that the person the application specifies as appearing to be in possession or control of the material so specified is in possession or control of it. 4 There must be reasonable grounds for believing that the material is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the order is sought. 5 There must be reasonable grounds for believing that it is in the public interest for the material to be produced or for access to it to be given, having regard to— a the benefit likely to accrue to the investigation if the material is obtained, b the circumstances under which the person the application specifies as appearing to be in possession or control of the material holds it. Order to grant entry 382 1 This section applies if a sheriff makes a production order requiring a person to give a proper person access to material on any premises. 2 The sheriff may, on an application made to him by the appropriate person and specifying the premises, make an order to grant entry in relation to the premises. 3 An order to grant entry is an order requiring any person who appears to the appropriate person to be entitled to grant entry to the premises to allow a proper person to enter the premises to obtain access to the material. Further provisions 383 1 A production order does not require a person to produce, or give access to, any items subject to legal privilege. 2 A production order has effect in spite of any restriction on the disclosure of information (however imposed). 3 A proper person may take copies of any material which is produced, or to which access is given, in compliance with a production order. 4 Material produced in compliance with a production order may be retained for so long as it is necessary to retain it (as opposed to copies of it) in connection with the investigation for the purposes of which the order was made. 5 But if a proper person has reasonable grounds for believing that— a the material may need to be produced for the purposes of any legal proceedings, and b it might otherwise be unavailable for those purposes, it may be retained until the proceedings are concluded. Computer information 384 1 This section applies if any of the material specified in an application for a production order consists of information contained in a computer. 2 If the order is an order requiring a person to produce the material to a proper person for him to take away, it has effect as an order to produce the material in a form in which it can be taken away by him and in which it is visible and legible. 3 If the order is an order requiring a person to give a proper person access to the material, it has effect as an order to give him access to the material in a form in which it is visible and legible. Government departments 385 1 A production order may be made in relation to material in the possession or control of an authorised government department. 2 An order so made may require any officer of the department (whether named in the order or not) who may for the time being be in possession or control of the material to comply with it. 3 If an order contains such a requirement— a the person on whom it is served must take all reasonable steps to bring it to the attention of the officer concerned; b any other officer of the department who is in receipt of the order must also take all reasonable steps to bring it to the attention of the officer concerned. 4 If the order is not brought to the attention of the officer concerned within the period stated in the order (in pursuance of section 380(5)) the person on whom it is served must report the reasons for the failure to— a the sheriff in the case of an order made for the purposes of a confiscation investigation or a money laundering investigation; b the sheriff exercising a civil jurisdiction in the case of an order made for the purposes of a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation . 5 In this section, “ authorised government department ” includes a government department which is an authorised department for the purposes of the Crown Proceedings Act 1947 (c. 44) and the Scottish Administration. Supplementary 386 1 An application for a production order or an order to grant entry may be made ex parte to a sheriff in chambers. 2 Provision may be made by rules of court as to the discharge and variation of production orders and orders to grant entry. 3 Rules of court under subsection (2) relating to production orders and orders to grant entry— a made in a confiscation investigation or a money laundering investigation shall, without prejudice to section 305 of the Criminal Procedure (Scotland) Act 1995 (c. 46) be made by act of adjournal; b made in a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation shall, without prejudice to section 32 of the Sheriff Courts (Scotland) Act 1971 (c. 58) be made by act of sederunt. 4 An application to discharge or vary a production order or an order to grant entry may be made to the sheriff by— a the person who applied for the order; b any person affected by the order. 5 The sheriff may— a discharge the order; b vary the order. Search warrants Search warrants 387 1 The sheriff may, on an application made to him by the appropriate person, issue a search warrant if he is satisfied that either of the requirements for the issuing of the warrant is fulfilled. 2 In issuing a search warrant in relation to ... a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation, the sheriff shall act in the exercise of his civil jurisdiction. 3 The application for a search warrant must state that— a a person specified in the application is subject to a confiscation investigation , a civil recovery investigation or a money laundering investigation, or b property specified in the application is subject to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation . 4 A search warrant is a warrant authorising a proper person— a to enter and search the premises specified in the application for the warrant, and b to seize and retain any material specified in the warrant which is found there and which is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the application is made. 4A A proper person may, if necessary, use reasonable force in executing a search warrant. 5 The requirements for the issue of a search warrant are— a that a production order made in relation to material has not been complied with and there are reasonable grounds for believing that the material is on the premises specified in the application for the warrant, or b that section 388 is satisfied in relation to the warrant. 6 An application for a search warrant may be made ex parte to a sheriff in chambers. Requirements where production order not available 388 1 This section is satisfied in relation to a search warrant if— a subsection (2) applies, and b either the first or the second set of conditions is complied with. 2 This subsection applies if there are reasonable grounds for suspecting that— a in the case of a confiscation investigation, the person specified in the application for the warrant has benefited from his criminal conduct; b in the case of a civil recovery investigation— i the person specified in the application for the warrant holds recoverable property or associated property, ii that person has, at any time, held property that was recoverable property or associated property at the time, or iii the property specified in the application for the warrant is recoverable property or associated property; ba in the case of a detained cash investigation into the derivation of cash, the property specified in the application for the warrant, or a part of it, is recoverable property; bb in the case of a detained cash investigation into the intended use of cash, the property specified in the application for the warrant, or a part of it, is intended by any person to be used in unlawful conduct; bc in the case of a detained property investigation into the derivation of property, the property specified in the application for the warrant, or a part of it, is recoverable property; bd in the case of a detained property investigation into the intended use of property, the property specified in the application for the warrant, or a part of it, is intended by any person to be used in unlawful conduct; be in the case of a frozen funds investigation into the derivation of money held in an account in relation to which an account freezing order made under section 303Z3 has effect (a “frozen account”), the property specified in the application for the warrant, or a part of it, is recoverable property; bf in the case of a frozen funds investigation into the intended use of money held in a frozen account, the property specified in the application for the warrant, or a part of it, is intended by any person to be used in unlawful conduct; bg in the case of a cryptoasset investigation into the derivation of cryptoassets, the cryptoassets specfied in the application for the warrant (or, if the cryptoassets have been converted into money in accordance with Chapter 3F of Part 5, the converted cryptoassets) are recoverable property; bh in the case of a cryptoasset investigation into the intended use of cryptoassets, the cryptoassets specified in the application for the warrant (or, if the cryptoassets have been converted into money in accordance with Chapter 3F of Part 5, the converted cryptoassets) are intended by any person to be used in unlawful conduct. c in the case of a money laundering investigation, the person specified in the application for the warrant has committed a money laundering offence. 3 The first set of conditions is that there are reasonable grounds for believing that— a any material on the premises specified in the application for the warrant is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought, b it is in the public interest for the material to be obtained, having regard to the benefit likely to accrue to the investigation if the material is obtained, and c it would not be appropriate to make a production order for any one or more of the reasons in subsection (4). 4 The reasons are— a that it is not practicable to communicate with any person against whom the production order could be made; b that it is not practicable to communicate with any person who would be required to comply with an order to grant access to the material or to grant entry to the premises on which the material is situated; c that the investigation might be seriously prejudiced unless a proper person is able to secure immediate access to the material. 5 The second set of conditions is that— a there are reasonable grounds for believing that there is material on the premises specified in the application for the warrant and that the material falls within subsection (6), (7) , (7A), (7B) , (7C), (7D), (7E), (7F) , (7G), (7H) or (8), b there are reasonable grounds for believing that it is in the public interest for the material to be obtained, having regard to the benefit likely to accrue to the investigation if the material is obtained, and c any one or more of the requirements in subsection (9) is met. 6 In the case of a confiscation investigation, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the person specified in the application, the question whether he has benefited from his criminal conduct or of realisable property available for satisfying a confiscation order made in respect of him or any question as to the extent or whereabouts of his benefit from his criminal conduct, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7 In the case of a civil recovery investigation, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the person or property specified in the application or to any of the questions listed in subsection (7ZA), and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7ZA Those questions are— a where a person is specified in the application, any question as to— i what property the person holds or has held, ii whether the property is or has been recoverable property or associated property, or iii the nature, extent or whereabouts of the property, and b where property is specified in the application, any question as to— i whether the property is or has been recoverable property or associated property, ii who holds it or has held it, iii whether a person who appears to hold or to have held it holds or has held other property, iv whether the other property is or has been recoverable property or associated property, or v the nature, extent or whereabouts of the specified property or the other property. 7A In the case of a detained cash investigation into the derivation of cash, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the property specified in the application, the question whether the property, or a part of it, is recoverable property or any other question as to its derivation, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7B In the case of a detained cash investigation into the intended use of cash, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the property specified in the application or the question whether the property, or a part of it, is intended by any person to be used in unlawful conduct, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7C In the case of a detained property investigation into the derivation of property, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the property specified in the application, the question whether the property, or a part of it, is recoverable property or any other question as to its derivation, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7D In the case of a detained property investigation into the intended use of property, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the property specified in the application or the question whether the property, or a part of it, is intended by any person to be used in unlawful conduct, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7E In the case of a frozen funds investigation into the derivation of money held in a frozen account, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the property specified in the application, the question whether the property, or a part of it, is recoverable property or any other question as to its derivation, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7F In the case of a frozen funds investigation into the intended use of money held in a frozen account, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the property specified in the application or the question whether the property, or a part of it, is intended by any person to be used in unlawful conduct, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7G In the case of a cryptoasset investigation into the derivation of cryptoassets or converted cryptoassets, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the property specified in the application, the question whether the property, or a part of it, is recoverable property or any other question as to its derivation, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 7H In the case of a cryptoasset investigation into the intended use of cryptoassets or converted cryptoassets, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to property specified in the application or the question whether the property, or a part of it, is intended by any person to be used in unlawful conduct, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 8 In the case of a money laundering investigation, material falls within this subsection if it cannot be identified at the time of the application but it— a relates to the person specified in the application or the question whether he has committed a money laundering offence, and b is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the warrant is sought. 9 The requirements are— a that it is not practicable to communicate with any person entitled to grant entry to the premises; b that entry to the premises will not be granted unless a warrant is produced; c that the investigation might be seriously prejudiced unless a proper person arriving at the premises is able to secure immediate entry to them. Further provisions: general 389 A search warrant does not confer the right to seize any items subject to legal privilege. Further provisions: confiscation, civil recovery , detained cash , detained property, frozen funds , money laundering and cryptoasset 390 1 This section applies to search warrants sought for the purposes of confiscation investigations, civil recovery investigations , detained cash investigations , detained property investigations, frozen funds investigations , money laundering investigations or cryptoasset investigations . 2 A warrant continues in force until the end of the period of one month starting with the day on which it is issued. 3 A warrant authorises the person executing it to require any information which is held in a computer and is accessible from the premises specified in the application for the warrant, and which the proper person believes relates to any matter relevant to the investigation, to be produced in a form— a in which it can be taken away, and b in which it is visible and legible. 4 Copies may be taken of any material seized under a warrant. 5 A warrant issued in relation to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation may be issued subject to conditions. 6 A warrant issued in relation to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation may include provision authorising the person executing it to do other things which— a are specified in the warrant, and b need to be done in order to give effect to it. 7 Material seized under a warrant issued in relation to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation may be retained for so long as it is necessary to retain it (as opposed to copies of it) in connection with the investigation for the purposes of which the warrant was issued. 8 But if the Scottish Ministers have reasonable grounds for believing that— a the material may need to be produced for the purposes of any legal proceedings, and b it might otherwise be unavailable for those purposes, it may be retained until the proceedings are concluded. Disclosure orders Disclosure orders 391 1 The High Court of Justiciary, on an application made to it by the Lord Advocate in relation to confiscation investigations or money laundering investigations , or the Court of Session, on an application made to it by the Scottish Ministers in relation to civil recovery investigations, may make a disclosure order if it is satisfied that each of the requirements for the making of the order is fulfilled. 2 No application for a disclosure order may be made in relation to a detained cash investigation , a detained property investigation , a frozen funds investigation or a cryptoasset investigation .... 3 The application for a disclosure order must state that— a a person specified in the application is subject to a confiscation investigation and the order is sought for the purposes of the investigation, or aa a person specified in the application is subject to a money laundering investigation and the order is sought for the purposes of the investigation, or b a person specified in the application or property specified in the application is subject to a civil recovery investigation and the order is sought for the purposes of the investigation. 4 A disclosure order is an order authorising the Lord Advocate or the Scottish Ministers to give to any person the Lord Advocate considers or the Scottish Ministers consider has relevant information, notice in writing requiring him to do, with respect to any matter relevant to the investigation for the purposes of which the order is sought, any or all of the following— a answer questions, either at a time specified in the notice or at once, at a place so specified; b provide information specified in the notice, by a time and in a manner so specified; c produce documents, or documents of a description, specified in the notice, either at or by a time so specified or at once, and in a manner so specified. 5 Relevant information is information (whether or not contained in a document) which the Lord Advocate considers or the Scottish Ministers consider to be relevant to the investigation. 6 A person is not bound to comply with a requirement imposed by a notice given under a disclosure order unless evidence of authority to give the notice is produced to him. Requirements for making of disclosure order 392 1 These are the requirements for the making of a disclosure order. 2 There must be reasonable grounds for suspecting that— a in the case of a confiscation investigation, the person specified in the application for the order has benefited from his criminal conduct; aa in the case of a money laundering investigation, the person specified in the application for the order has committed a money laundering offence; b in the case of a civil recovery investigation— i the person specified in the application for the order holds recoverable property or associated property, ii that person has, at any time, held property that was recoverable property or associated property at the time, or iii the property specified in the application for the order is recoverable property or associated property; 3 There must be reasonable grounds for believing that information which may be provided in compliance with a requirement imposed under the order is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the order is sought. 4 There must be reasonable grounds for believing that it is in the public interest for the information to be provided, having regard to the benefit likely to accrue to the investigation if the information is obtained. Offences 393 1 A person commits an offence if without reasonable excuse he fails to comply with a requirement imposed on him under a disclosure order. 2 A person guilty of an offence under subsection (1) is liable on summary conviction to— a imprisonment for a term not exceeding six months, b a fine not exceeding level 5 on the standard scale, or c both. 3 A person commits an offence if, in purported compliance with a requirement imposed on him under a disclosure order, he— a makes a statement which he knows to be false or misleading in a material particular, or b recklessly makes a statement which is false or misleading in a material particular. 4 A person guilty of an offence under subsection (3) is liable— a on summary conviction, to imprisonment for a term not exceeding six months or to a fine not exceeding the statutory maximum or to both, or b on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both. Statements 394 1 A statement made by a person in response to a requirement imposed on him under a disclosure order may not be used in evidence against him in criminal proceedings. 2 But subsection (1) does not apply— a in the case of proceedings under Part 3, b on a prosecution for an offence under section 393(1) or (3), c on a prosecution for perjury, or d on a prosecution for some other offence where, in giving evidence, the person makes a statement inconsistent with the statement mentioned in subsection (1). 3 A statement may not be used by virtue of subsection (2)(d) against a person unless— a evidence relating to it is adduced, or b a question relating to it is asked, by him or on his behalf in the proceedings arising out of the prosecution. Further provisions 395 1 A disclosure order does not confer the right to require a person to answer any question, provide any information or produce any document which he would be entitled to refuse to answer, provide or produce on grounds of legal privilege. 2 A disclosure order has effect in spite of any restriction on the disclosure of information (however imposed). 3 The Lord Advocate and the Scottish Ministers may take copies of any documents produced in compliance with a requirement to produce them which is imposed under a disclosure order. 4 Documents so produced may be retained for so long as it is necessary to retain them (as opposed to a copy of them) in connection with the investigation for the purposes of which the order was made. 5 But if the Lord Advocate has, or the Scottish Ministers have, reasonable grounds for believing that— a the documents may need to be produced for the purposes of any legal proceedings, and b they might otherwise be unavailable for those purposes, they may be retained until the proceedings are concluded. Supplementary 396 1 An application for a disclosure order may be made ex parte to— a in the case of an order made in a confiscation investigation or a money laundering investigation , a judge of the High Court of Justiciary; b in the case of an order made in a civil recovery investigation, a judge of the Court of Session, in chambers. 2 Provision may be made by rules of court as to the discharge and variation of disclosure orders. 3 Rules of court under subsection (2) relating to disclosure orders— a made in a confiscation investigation or a money laundering investigation shall, without prejudice to section 305 of the Criminal Procedure (Scotland) Act 1995 (c. 46) be made by act of adjournal; b made in a civil recovery investigation shall, without prejudice to section 5 of the Court of Session Act 1988 (c. 36), be made by act of sederunt. 4 An application to discharge or vary a disclosure order may be made to a judge of the court which made the order by— a the Lord Advocate or the Scottish Ministers; b any person affected by the order. 5 The court may— a discharge the order; b vary the order. Unexplained wealth orders Unexplained wealth orders 396A 1 The Court of Session may, on an application made by the Scottish Ministers, make an unexplained wealth order in respect of any property if the court is satisfied that each of the requirements for the making of the order is fulfilled. 2 An application for an order must— a specify or describe the property in respect of which the order is sought, and b specify the person whom the Scottish Ministers think holds the property (“ the respondent ”) (and the person specified may include a person outside the United Kingdom). 2A In a case where the respondent is not an individual, the application may also specify a person who is a responsible officer of the respondent (and a person specified may include a person outside the United Kingdom). 3 An unexplained wealth order is an order requiring the respondent or any responsible officer specified in the order (a “specified responsible officer”) to provide a statement— a setting out the nature and extent of the respondent's interest in the property in respect of which the order is made, b explaining how the respondent obtained the property (including, in particular, how any costs incurred in obtaining it were met), c where the property is held by the trustees of a settlement, setting out such details of the settlement as may be specified in the order, and d setting out such other information in connection with the property as may be so specified. 4 The order must specify— a the form and manner in which the statement is to be given, b the person to whom it is to be given, and c the place at which it is to be given or, if it is to be given in writing, the address to which it is to be sent. 5 The order may, in connection with requiring the respondent or any specified responsible officer to provide the statement mentioned in subsection (3), also require them to produce documents of a kind specified or described in the order. 6 The respondent or any specified responsible officer must comply with the requirements imposed by an unexplained wealth order within whatever period the court may specify (and different periods may be specified in relation to different requirements). 7 For the purposes of this Chapter, each of the following is a “responsible officer” of the respondent (in a case where the respondent is not an individual)— a any director of the respondent, including any person occupying the position of a director, by whatever name called; b any member of a body of the respondent equivalent to a board of directors; c any other manager, secretary or similar officer of the respondent; d where the respondent is a partnership, a partner or member of the partnership; e any person in accordance with whose directions or instructions the board of directors or equivalent body of the respondent are accustomed to act. Requirements for making of unexplained wealth order 396B 1 These are the requirements for the making of an unexplained wealth order in respect of any property. 2 The Court of Session must be satisfied that there is reasonable cause to believe that— a the respondent holds the property, and b the value of the property is greater than £50,000. 3 The Court of Session must be satisfied that there are reasonable grounds for suspecting — a that the known sources of the respondent's lawfully obtained income would have been insufficient for the purposes of enabling the respondent to obtain the property , or b that the property has been obtained through unlawful conduct (within the meaning given by section 242). 4 The Court of Session must be satisfied that— a the respondent is a politically exposed person, or b there are reasonable grounds for suspecting that— i the respondent is, or has been, involved in serious crime (whether in a part of the United Kingdom or elsewhere), or ii a person connected with the respondent is, or has been, so involved. 5 It does not matter for the purposes of subsection (2)(a)— a whether or not there are other persons who also hold the property; b whether the property was obtained by the respondent before or after the coming into force of this section. 6 For the purposes of subsection (3)— a regard is to be had to any heritable security, charge or other kind of security that it is reasonable to assume was or may have been available to the respondent for the purposes of obtaining the property; b it is to be assumed that the respondent obtained the property for a price equivalent to its market value; c income is “lawfully obtained” if it is obtained lawfully under the laws of the country from where the income arises; d “known” sources of the respondent's income are the sources of income (whether arising from employment, assets or otherwise) that are reasonably ascertainable from available information at the time of the making of the application for the order; e where the property is an interest in other property comprised in a settlement, the reference to the respondent obtaining the property is to be taken as if it were a reference to the respondent obtaining direct ownership of such share in the settled property as relates to, or is fairly represented by, that interest. 7 In subsection (4)(a), “ politically exposed person ” means a person who is— a an individual who is, or has been, entrusted with prominent public functions by an international organisation or by a State other than — i the United Kingdom, or ii an EEA state, b a family member of a person within paragraph (a), c known to be a close associate of a person within that paragraph, or d otherwise connected with a person within that paragraph. 8 Article 3 of Directive 2015/849/ EU of the European Parliament and of the Council of 20 May 2015 applies for the purposes of determining— a whether a person has been entrusted with prominent public functions (see point (9) of that Article), b whether a person is a family member (see point (10) of that Article), and c whether a person is known to be a close associate of another (see point (11) of that Article). 9 For the purposes of this section— a a person is involved in serious crime in a part of the United Kingdom or elsewhere if the person would be so involved for the purposes of Part 1 of the Serious Crime Act 2007 (see in particular sections 2, 2A and 3 of that Act); b section 1122 of the Corporation Tax Act 2010 (“connected” persons) applies in determining whether a person is connected with another. 10 Where the property in respect of which the order is sought comprises more than one item of property, the reference in subsection (2)(b) to the value of the property is to the total value of those items. Effect of order: cases of non-compliance 396C 1 This section applies in a case where the respondent and the specified responsible officer (if any), between them, fail , without reasonable excuse, to comply with the requirements imposed by an unexplained wealth order in respect of any property before the end of the response period. 2 The property is to be presumed to be recoverable property for the purposes of any proceedings taken in respect of the property under Part 5, unless the contrary is shown. 3 The presumption in subsection (2) applies in relation to property— a only so far as relating to the respondent's interest in the property, and b only if the value of that interest is greater than the sum specified in section 396B(2)(b). It is for the court hearing the proceedings under Part 5 in relation to which reliance is placed on the presumption to determine the matters in this subsection. 4 The “response period” is whatever period the court specifies under section 396A(6) as the period within which the requirements imposed by the order are to be complied with (or the period ending the latest, if more than one is specified in respect of different requirements). 5 For the purposes of subsection (1)— a a respondent or a specified responsible officer who purports to comply with the requirements imposed by an unexplained wealth order is not to be taken to have failed to comply with the order (see instead section 396D); b where an unexplained wealth order imposes more than one requirement, ... the respondent and the specified responsible officer (if any) are to be taken to have failed to comply with the requirements imposed by the order unless each of the requirements is complied with or is purported to be complied with. 6 Subsections (7) and (8) apply in determining the respondent's interest for the purposes of subsection (3) in a case where the respondent to the unexplained wealth order— a is connected with another person who is, or has been, involved in serious crime (see subsection (4)(b)(ii) of section 396B), or b is a politically exposed person of a kind mentioned in paragraph (b), (c) or (d) of subsection (7) of that section (family member, known close associates etc of individual entrusted with prominent public functions). 7 In a case within subsection (6)(a), the respondent's interest is to be taken to include any interest in the property of the person involved in serious crime with whom the respondent is connected. 8 In a case within subsection (6)(b), the respondent's interest is to be taken to include any interest in the property of the person mentioned in subsection (7)(a) of section 396B. 9 Where an unexplained wealth order is made in respect of property comprising more than one item of property, the reference in subsection (3)(b) to the value of the respondent's interest in the property is to the total value of the respondent's interest in those items. Effect of order: cases of compliance or purported compliance 396D 1 This section applies in a case where the respondent and the specified responsible officer (if any) between them comply, or purport to comply, with all of the requirements imposed by an unexplained wealth order in respect of any property in relation to which the order is made before the end of the response period (as defined by section 396C(4)). 2 If an interim freezing order has effect in relation to the property (see section 396J), the Scottish Ministers must— a consider whether the Lord Advocate should be given an opportunity to determine what enforcement or investigatory proceedings, if any, the Lord Advocate considers ought to be taken by the Lord Advocate in relation to the property, and b determine whether they consider that any proceedings under Part 5 (civil recovery of the proceeds of unlawful conduct) or this Chapter ought to be taken by them in relation to the property. 3 If the Scottish Ministers consider that the Lord Advocate should be given an opportunity to make a determination as mentioned in subsection (2)(a), the Lord Advocate must determine what enforcement or investigatory proceedings, if any, the Lord Advocate considers ought to be taken by the Lord Advocate in relation to the property. 4 A determination under subsection (2)(b) or (3) must be made within the period of 60 days starting with the day of compliance , or that period as it may be extended by virtue of section 396DA or 396DB (the “determination period”) . 5 If the determinations under subsections (2)(b) and (3) are that no further proceedings under Part 5 or this Chapter and no further enforcement or investigatory proceedings ought to be taken in relation to the property, the Scottish Ministers must notify the Court of Session of the nature of the determinations as soon as reasonably practicable (and in any event before the end of the determination period ). 6 If there is no interim freezing order in effect in relation to the property— a the Scottish Ministers may (at any time) determine whether they consider that any proceedings under Part 5 or this Chapter ought to be taken by them in relation to the property, and b the Lord Advocate may (at any time) determine what, if any, enforcement or investigatory proceedings the Lord Advocate considers ought to be taken by the Lord Advocate in relation to the property. 7 A determination under this section to take no further proceedings under Part 5 or this Chapter or no further enforcement or investigatory proceedings in relation to any property does not prevent any such proceedings being taken subsequently (whether as a result of new information or otherwise) in relation to the property. 8 For the purposes of this section— a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b references to the day of compliance are to the day on which the requirements imposed by the order are complied with (or, if the requirements are complied with over more than one day, the last of those days), and c where an order requires the sending of information in writing to, or the production of documents at, an address specified in the order, compliance with the order (so far as relating to that requirement) occurs when the written information is received, or the documents are produced, at that address, and in paragraphs (b) and (c) references to compliance include purported compliance. 9 In this section “ enforcement or investigatory proceedings ” means any proceedings in relation to property taken under— a Part 3 (confiscation proceedings in Scotland), or b this Chapter. Extension of period for making determination where interim freezing order has been made 396DA 1 The Court of Session may, on an application made by the Scottish Ministers or the Lord Advocate, extend the determination period if satisfied that— a the applicant is working diligently and expeditiously towards making a determination under section 396D(2)(b) or (3) (as the case may be), b further time is needed to make that determination, and c it is reasonable in all the circumstances for the period to be extended. 2 The application must be made before the determination period would otherwise end. 3 An extension of the determination period must end no later than the end of the period of 63 days beginning with the day after that on which the period would otherwise end. 4 Where the period is extended under subsection (1), it may be further extended by the Court of Session (and subsections (2) and (3) apply in relation to any further extension as they apply in relation to the first one). 5 But the determination period as extended must not exceed the period of 186 days starting with the day of compliance (within the meaning given by section 396D(8)(b)). Extension of period pending determination of proceedings etc 396DB 1 Subsection (2) applies where— a an application is made to the Court of Session under section 396DA for the extension (or further extension) of the determination period, and b the period would (apart from that subsection) end before the Court determines the application or it is otherwise disposed of. 2 The determination period is extended from the time when it would otherwise end until— a the Court determines the application or it is otherwise disposed of, or b if earlier, the end of the period of 31 days beginning with the day after that on which the period would otherwise have ended. 3 Subsection (4) applies where— a proceedings on an appeal in respect of a decision on an application under section 396DA have been brought, and b the determination period would (apart from that subsection) end before the proceedings are finally determined or otherwise disposed of. 4 The determination period is extended from the time when it would otherwise end until— a the proceedings are finally determined or otherwise disposed of, or b if earlier, the end of the period mentioned in subsection (2)(b) . 5 Subsection (6) applies where— a an application is made to the Court under section 396DA for an extension of the determination period, b the Court refuses to grant the application, and c the period would (apart from that subsection) end before the end of the 5 day period. 6 The determination period is extended from the time when it would otherwise end until— a the end of the 5 day period, or b if proceedings on an appeal against the decision are brought before the end of the 5 day period, the time when those proceedings are brought. 7 The “5 day period” is the period of 5 working days beginning with the day on which the Court refuses to grant the application; and for these purposes “ working day ” means a day other than— a a Saturday or a Sunday, or b a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in Scotland. 8 The restriction on the overall extension of the determination period mentioned in section 396DA(5) applies to an extension of the period in accordance with any provision of this section as it applies to an extension under an order of the Court. Offence 396E 1 A person commits an offence if, in purported compliance with a requirement imposed by an unexplained wealth order, the person— a makes a statement that the person knows to be false or misleading in a material particular, or b recklessly makes a statement that is false or misleading in a material particular. 2 A person guilty of an offence under this section is liable— a on summary conviction, to imprisonment for a term not exceeding 12 months, or to a fine not exceeding the statutory maximum, or to both, or b on conviction on indictment, to imprisonment for a term not exceeding 2 years, or to a fine, or to both. Statements 396F 1 A statement made by a person in response to a requirement imposed by an unexplained wealth order may not be used in evidence against that person in criminal proceedings. 2 Subsection (1) does not apply— a in the case of proceedings under Part 3, b on a prosecution for an offence under section 396E, c on a prosecution for perjury, or d on a prosecution for some other offence where, in giving evidence, the person makes a statement inconsistent with the statement mentioned in subsection (1). 3 A statement may not be used by virtue of subsection (2)(d) against a person unless— a evidence relating to it is adduced, or b a question relating to it is asked, by the person or on the person's behalf in proceedings arising out of the prosecution. Disclosure of information, copying of documents, etc 396G 1 An unexplained wealth order does not confer the right to require a person to answer any question, provide any information or produce any document which the person would be entitled to refuse to answer, provide or produce on grounds of legal privilege. 2 An unexplained wealth order has effect in spite of any restriction on the disclosure of information (however imposed). 3 The Scottish Ministers may take copies of any documents produced by the respondent or any specified responsible officer in connection with complying with the requirements imposed by an unexplained wealth order. 4 Documents so produced may also be retained for so long as it is necessary to retain them (as opposed to a copy of them) in connection with an investigation of a kind mentioned in section 341 in relation to the property in respect of which the unexplained wealth order is made. 5 But if the Scottish Ministers have reasonable grounds to believe that the documents— a may need to be produced for the purposes of any legal proceedings, and b might otherwise be unavailable for those purposes, they may be retained until the proceedings are concluded. Holding of property: trusts and company arrangements etc 396H 1 This section applies for the purposes of sections 396A and 396B. 2 The cases in which a person (P) is to be taken to “hold” property include those where— a P has effective control over the property; b P is the trustee of a settlement in which the property is comprised; c P is a beneficiary (whether actual or potential) in relation to such a settlement. 3 A person is to be taken to have “effective control” over property if, from all the circumstances, it is reasonable to conclude that the person— a exercises, b is able to exercise, or c is entitled to acquire, direct or indirect control over the property. 4 Where a person holds property by virtue of subsection (2) references to the person obtaining the property are to be read accordingly. 5 References to a person who holds or obtains property include any body corporate, whether incorporated or formed under the law of a part of the United Kingdom or in a country or territory outside the United Kingdom. 6 For further provision about how to construe references to the holding of property, see section 414. Supplementary 396I 1 An application for an unexplained wealth order may be made without notice. 2 Provision may be made by rules of court as to the discharge and variation of unexplained wealth orders. 3 An application to discharge or vary an unexplained wealth order may be made to the Court of Session by— a the Scottish Ministers, or b any person affected by the order. 4 The Court of Session may— a discharge the order; b vary the order. Unexplained wealth orders: interim freezing of property Application for interim freezing order 396J 1 This section applies where the Court of Session makes an unexplained wealth order in respect of any property. 2 The court may make an interim freezing order in respect of the property if the court considers it necessary to do so for the purposes of avoiding the risk of any recovery order that might subsequently be obtained being frustrated. 3 An interim freezing order is an order that prohibits the respondent to the unexplained wealth order, and any other person with an interest in the property, from in any way dealing with the property (subject to any exclusions under section 396L). 4 An interim freezing order— a may be made only on the application of the Scottish Ministers, b must be made in the same proceedings as those in which the unexplained wealth order is made, and c may be combined in one document with the unexplained wealth order. 5 If an application for an unexplained wealth order in respect of any property is made without notice, an application for an interim freezing order in respect of the property must also be made without notice. Variation and recall of interim freezing order 396K 1 The Court of Session may at any time vary or recall an interim freezing order. 2 The Court of Session must recall an interim freezing order, so far as it has effect in relation to any property, in each of the following three cases. 3 The first case is where— a the applicable 48 hour period has ended, and b a relevant application has not been made before the end of that period in relation to the property concerned. 4 The second case is where— a a relevant application has been made before the end of the applicable 48 hour period in relation to the property concerned, and b proceedings on the application (including any on appeal) have been determined or otherwise disposed of. 5 The third case is where the court has received a notification in relation to the property concerned under section 396D(5) (notification of no further proceedings). 6 References in this section to the “applicable 48 hour period” are to be read as follows— a in a case where the respondent complies, or purports to comply, with the requirements imposed by the unexplained wealth order before the end of the response period, it is the period of 48 hours beginning with the day after the day with which the determination period (see section 396D(4)) ends; b in any other case, it is the period of 48 hours beginning with the day after the day on which the response period ends. 7 In calculating a period of 48 hours for the purposes of subsection (6), no account is to be taken of— a any Saturday or Sunday, b Christmas Day, c Good Friday, or d any other day that is a bank holiday under the Banking and Financial Dealings Act 1971 in Scotland. 8 Section 396D(8) applies for the purposes of subsection (6) in determining whether a person complies, or purports to comply, with the requirements imposed by an unexplained wealth order and when such compliance, or purported compliance, takes place. 9 Before exercising power under this section to vary or recall an interim freezing order, the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to any person who may be affected by its decision. 10 Subsection (9) does not apply where the court is acting as required by subsection (2). 11 In this section— “ relevant application ” means an application for— a restraint order under section 120, a prohibitory property order under section 255A, or an interim administration order under section 256; “ response period ” has the meaning given by section 396C(4). Exclusions 396L 1 The power to vary an interim freezing order includes (amongst other things) power to make exclusions as follows— a power to exclude property from the order, and b power, otherwise than by excluding property from the order, to make exclusions from the prohibition on dealing with the property to which the order applies. 2 Exclusions from the prohibition on dealing with the property to which the order applies (other than exclusions of property from the order) may also be made when the order is made. 3 An exclusion may (amongst other things) make provision for the purpose of enabling any person— a to meet the person's reasonable living expenses, or b to carry on any trade, business, profession or occupation. 4 An exclusion may be made subject to conditions. 5 An exclusion may not be made for the purpose of enabling any person to meet any legal expenses in respect of proceedings under this Chapter. 6 If excluded property is not specified in the order it must be described in the order in general terms. Restrictions on proceedings and remedies 396M 1 While an interim freezing order has effect the Court of Session may sist any action, execution or other legal process in respect of the property to which the order applies. 2 If a court (whether the Court of Session or any other court) in which proceedings are pending in respect of any property is satisfied that an interim freezing order has been applied for or made in respect of the property, it may— a sist the proceedings, or b allow them to continue on any terms it thinks fit. 3 Before exercising a power conferred by this section, the court must (as well as giving the parties to any proceedings concerned an opportunity to be heard) give such an opportunity to any person who may be affected by the court's decision. Arrestment of property affected by interim freezing order 396N 1 On the application of the Scottish Ministers the Court of Session may, in relation to moveable property to which an interim freezing order applies (whether generally or to such of it as is specified in the application), grant warrant for arrestment. 2 An application under subsection (1) may be made at the same time as the application for the interim freezing order or at any time afterwards. 3 A warrant for arrestment may be granted only if the property would be arrestable if the person entitled to it were a debtor. 4 A warrant under subsection (1) has effect as if granted on the dependence of an action for debt at the instance of the Scottish Ministers against the person and may be executed, recalled, loosed or restricted accordingly. 5 An arrestment executed under this section ceases to have effect when, or in so far as, the interim freezing order ceases to apply in respect of the property in relation to which the warrant for arrestment was granted. 6 If an arrestment ceases to have effect to any extent by virtue of subsection (5), the Scottish Ministers must apply to the Court of Session for an order recalling or, as the case may be, restricting the arrestment. Inhibition of property affected by interim freezing order 396O 1 On the application of the Scottish Ministers, the Court of Session may, in relation to the property mentioned in subsection (2), grant warrant for inhibition against any person specified in an interim freezing order. 2 The property is heritable property situated in Scotland to which the interim freezing order applies (whether generally or to such of it as is specified in the application). 3 The warrant for inhibition— a has effect as if granted on the dependence of an action for debt by the Scottish Ministers against the person and may be executed, recalled, loosed or restricted accordingly, and b has the effect of letters of inhibition and must forthwith be registered by the Scottish Ministers in the register of inhibitions and adjudications. 4 Section 155 of the Titles to Land Consolidation (Scotland) Act 1868 (effective date of inhibition) applies in relation to an inhibition for which warrant is granted under subsection (1) as it applies to an inhibition by separate letters or contained in a summons. 5 An inhibition executed under this section ceases to have effect when, or in so far as, the interim freezing order ceases to apply in respect of the property in relation to which the warrant for inhibition was granted. 6 If an inhibition ceases to have effect to any extent by virtue of subsection (5), the Scottish Ministers must— a apply for the recall or, as the case may be, the restriction of the inhibition, and b ensure that the recall or restriction is reflected in the register of inhibitions and adjudications. Receivers in connection with interim freezing orders 396P 1 This section applies where the Court of Session makes an interim freezing order on an application by the Scottish Ministers. 2 The Court of Session may, on an application by the Scottish Ministers, by order appoint a receiver in respect of any property to which the interim freezing order applies. 3 An application under subsection (2) may be made at the same time as the application for the interim freezing order or at any time afterwards. 4 The application may be made without notice if the circumstances of the case are such that notice of the application would prejudice the right of the Scottish Ministers to obtain a recovery order in respect of the property. 5 In their application the Scottish Ministers must nominate a suitably qualified person for appointment as a receiver. 6 The person nominated may be a member of staff of the Scottish Ministers. 7 The Scottish Ministers may apply a sum received by them under section 280(2) in making payment of the remuneration and expenses of a receiver appointed under this section. 8 Subsection (7) does not apply in relation to the remuneration of the receiver if that person is a member of staff of the Scottish Ministers (but it does apply in relation to such remuneration if the receiver is a person providing services under arrangements made by the Scottish Ministers). Powers of receivers appointed under section 396P 396Q 1 If the Court of Session appoints a receiver under section 396P, the court may act under this section on the application of the Scottish Ministers. 2 The court may by order authorise or require the receiver— a to exercise any of the powers mentioned in paragraph 5 of Schedule 6 (management powers) in relation to any property in respect of which the receiver is appointed; b to take any other steps the court thinks appropriate in connection with the management of any such property (including securing the detention, custody or preservation of the property in order to manage it). 3 The court may by order require any person in respect of whose property the receiver is appointed— a to bring the property to a place in Scotland specified by the receiver or to place it in the custody of the receiver (if in either case the person is able to do so); b to do anything the person is reasonably required to do by the receiver for the preservation of the property. 4 The court may by order require any person in respect of whose property the receiver is appointed to bring any documents relating to the property which are in that person's possession or control to a place in Scotland specified by the receiver or to place them in the custody of the receiver. 5 In subsection (4) “ document ” means anything in which information of any description is recorded. 6 Any prohibition on dealing with property imposed by an interim freezing order does not prevent a person from complying with any requirements imposed by virtue of this section. 7 Subsection (8) applies in a case where— a the receiver deals with property that is not property in respect of which the receiver was appointed under section 396P, but b at the time of dealing with the property the receiver believed on reasonable grounds that he or she was entitled to do so by virtue of his or her appointment. 8 The receiver is not liable to any person in respect of any loss or damage resulting from the receiver's dealing with the property. 9 But subsection (8) does not apply to the extent that the loss or damage is caused by the receiver's negligence. Supervision of section 396P receiver and variations 396R 1 Any of the following persons may at any time apply to the Court of Session for directions as to the exercise of the functions of a receiver appointed under section 396P— a the receiver; b a party to the proceedings for the appointment of the receiver or the interim freezing order concerned; c a person affected by an action taken by the receiver; d a person who may be affected by an action proposed to be taken by the receiver. 2 Before it gives directions under subsection (1), the court must give an opportunity to be heard to— a the receiver; b the parties to the proceedings for the appointment of the receiver and for the interim freezing order concerned; c any person who may be interested in the application under subsection (1). 3 The court may at any time vary or recall— a the appointment of a receiver under section 396P, b an order under section 396Q, or c directions under this section. 4 Before exercising a power under subsection (3) the court must give an opportunity to be heard to— a the receiver; b the parties to the proceedings for the appointment of the receiver, for the order under section 396Q or (as the case may be) for the directions under this section; c the parties to the proceedings for the interim freezing order concerned; d any person who may be affected by the court's decision. Compensation 396S 1 Where an interim freezing order in respect of any property is recalled, the person to whom the property belongs may make an application to the Court of Session for the payment of compensation. 2 The application must be made within the period of three months beginning with the recall of the interim freezing order. 3 The court may order compensation to be paid to the applicant only if satisfied that— a the applicant has suffered loss as a result of the making of the interim freezing order, b there has been a serious default on the part of the Scottish Ministers in applying for the order, and c the order would not have been made had the default not occurred. 4 Where the court orders the payment of compensation— a the compensation is payable by the Scottish Ministers, and b the amount of compensation to be paid is the amount that the court thinks reasonable, having regard to the loss suffered and any other relevant circumstances. Unexplained wealth orders: enforcement abroad Enforcement abroad: Scottish Ministers 396T 1 This section applies if— a the Court of Session makes an unexplained wealth order in respect of any property, b it appears to the Scottish Ministers that the risk mentioned in section 396J(2) applies in relation to the property, and c the Scottish Ministers believe that the property is in a country outside the United Kingdom (the receiving country). 2 The Scottish Ministers may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section. 3 The Secretary of State may forward the request for assistance to the government of the receiving country. 4 A request for assistance under this section is a request to the government of the receiving country— a to secure that any person is prohibited from dealing with the property; b for assistance in connection with the management of the property, including with securing its detention, custody or preservation. Enforcement abroad: receiver 396U 1 This section applies if— a an interim freezing order has effect in relation to property, and b the receiver appointed under section 396P in respect of the property believes that it is in a country outside the United Kingdom (the receiving country). 2 The receiver may send a request for assistance in relation to the property to the Secretary of State with a view to it being forwarded under this section. 3 The Secretary of State must forward the request for assistance to the government of the receiving country. 4 A request for assistance under this section is a request to the government of the receiving country— a to secure that any person is prohibited from dealing with the property; b for assistance in connection with the management of the property, including with securing its detention, custody or preservation. Unexplained wealth orders: expenses of proceedings Expenses orders 396V 1 This section applies in the following cases— a the Scottish Ministers have made an application for an unexplained wealth order under section 396A; b an application has been made for the determination period to be extended under section 396DA; c an application has been made to discharge or vary an unexplained wealth order; d the Scottish Ministers have made an application for an interim freezing order under section 396J; e an application has been made to vary or recall an interim freezing order; f an application has been made in the circumstances referred to in section 396M to— i sist an action, execution or other legal process, or ii sist proceedings in respect of property or allow them to continue; g the Scottish Ministers have made an application under section 396N (arrestment of property affected by interim freezing order); h the Scottish Ministers have made an application under section 396O (inhibition of property affected by interim freezing order); i the Scottish Ministers have made an application for an order for the appointment of a receiver under section 396P; j the Scottish Ministers have made an application for an order under section 396Q (powers of receiver); k an application has been made for directions to a receiver under section 396R; l an application has been made to vary or recall— i the appointment of a receiver under section 396P, ii an order under section 396Q or iii directions under section 396R; m an application has been made for compensation under section 396S; n the Court of Session has of its own motion exercised a power to do anything an application mentioned in paragraphs (a) to (m) may be made for; o an application has been made for permission to appeal in relation to anything mentioned in paragraphs (a) to (n). 2 The court may not make an order that any expenses of proceedings relating to a case to which this section applies (including appeal proceedings) are payable by the Scottish Ministers or the Lord Advocate to a respondent or a specified responsible officer in respect of the involvement of the respondent or the officer in those proceedings, unless— a the Scottish Ministers or the Lord Advocate acted unreasonably in making or opposing the application to which the proceedings relate, or in supporting or opposing the making of the order to which the proceedings relate, or b the Scottish Ministers or the Lord Advocate acted dishonestly or improperly in the course of the proceedings. Customer information orders Customer information orders 397 1 The sheriff may, on an application made to him by the appropriate person, make a customer information order if he is satisfied that each of the requirements for the making of the order is fulfilled. 1A No application for a customer information order may be made in relation to a detained cash investigation , a detained property investigation , a frozen funds investigation or a cryptoasset investigation . 2 In making a customer information order in relation to ... a civil recovery investigation the sheriff shall act in the exercise of his civil jurisdiction. 3 The application for a customer information order must state that— a a person specified in the application is subject to a confiscation investigation , a civil recovery investigation or a money laundering investigation, ... b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 The application must also state that— a the order is sought for the purposes of the investigation; b the order is sought against the financial institution or financial institutions specified in the application. 5 An application for a customer information order may specify— a all financial institutions, b a particular description, or particular descriptions, of financial institutions, or c a particular financial institution or particular financial institutions. 6 A customer information order is an order that a financial institution covered by the application for the order must, on being required to do so by notice in writing given by the appropriate person, provide any such customer information as it has relating to the person specified in the application. 7 A financial institution which is required to provide information under a customer information order must provide the information to a proper person in such manner, and at or by such time, as that person requires. 8 If a financial institution on which a requirement is imposed by a notice given under a customer information order requires the production of evidence of authority to give the notice, it is not bound to comply with the requirement unless evidence of the authority has been produced to it. Meaning of customer information 398 1 “ Customer information ”, in relation to a person and a financial institution, is information whether the person holds, or has held, an account or accounts at the financial institution (whether solely or jointly with another) and (if so) information as to— a the matters specified in subsection (2) if the person is an individual; b the matters specified in subsection (3) if the person is a company or limited liability partnership or a similar body incorporated or otherwise established outside the United Kingdom. 2 The matters referred to in subsection (1)(a) are— a the account number or numbers; b the person’s full name; c his date of birth; d his most recent address and any previous addresses; e the date or dates on which he began to hold the account or accounts and, if he has ceased to hold the account or any of the accounts, the date or dates on which he did so; f such evidence of his identity as was obtained by the financial institution under or for the purposes of any legislation relating to money laundering; g the full name, date of birth and most recent address, and any previous addresses, of any person who holds, or has held, an account at the financial institution jointly with him; h the account number or numbers of any other account or accounts held at the financial institution to which he is a signatory and details of the person holding the other account or accounts. 3 The matters referred to in subsection (1)(b) are— a the account number or numbers; b the person’s full name; c a description of any business which the person carries on; d the country or territory in which it is incorporated or otherwise established and any number allocated to it under the Companies Act 2006 or corresponding legislation of any country or territory outside the United Kingdom; e any number assigned to it for the purposes of value added tax in the United Kingdom; f its registered office, and any previous registered offices, under the Companies Act 2006 (or corresponding earlier legislation) or anything similar under corresponding legislation of any country or territory outside the United Kingdom; g its registered office, and any previous registered offices, under the Limited Liability Partnerships Act 2000 (c. 12) or anything similar under corresponding legislation of any country or territory outside Great Britain; h the date or dates on which it began to hold the account or accounts and, if it has ceased to hold the account or any of the accounts, the date or dates on which it did so; i such evidence of its identity as was obtained by the financial institution under or for the purposes of any legislation relating to money laundering; j the full name, date of birth and most recent address and any previous addresses of any person who is a signatory to the account or any of the accounts. 4 The Scottish Ministers may by order provide for information of a description specified in the order— a to be customer information, or b no longer to be customer information. 5 Money laundering is an act which— a constitutes an offence under section 327, 328 or 329 of this Act or section 18 of the Terrorism Act 2000 (c. 11), or aa constitutes an offence specified in section 415(1A) of this Act, b would constitute an offence specified in paragraph (a) or (aa) if done in the United Kingdom. Requirements for making of customer information order 399 1 These are the requirements for the making of a customer information order. 2 In the case of a confiscation investigation, there must be reasonable grounds for suspecting that the person specified in the application for the order has benefited from his criminal conduct. 3A In the case of a civil recovery investigation, there must be reasonable grounds for suspecting that the person specified in the application— a holds recoverable property or associated property, or b has, at any time, held property that was recoverable property or associated property at the time. 4 In the case of a money laundering investigation, there must be reasonable grounds for suspecting that the person specified in the application for the order has committed a money laundering offence. 5 In the case of any investigation, there must be reasonable grounds for believing that customer information which may be provided in compliance with the order is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the order is sought. 6 In the case of any investigation there must be reasonable grounds for believing that it is in the public interest for the customer information to be provided, having regard to the benefit likely to accrue to the investigation if the information is obtained. Offences 400 1 A financial institution commits an offence if without reasonable excuse it fails to comply with a requirement imposed on it under a customer information order. 2 A financial institution guilty of an offence under subsection (1) is liable on summary conviction to a fine not exceeding level 5 on the standard scale. 3 A financial institution commits an offence if, in purported compliance with a customer information order, it— a makes a statement which it knows to be false or misleading in a material particular, or b recklessly makes a statement which is false or misleading in a material particular. 4 A financial institution guilty of an offence under subsection (3) is liable— a on summary conviction, to a fine not exceeding the statutory maximum, or b on conviction on indictment, to a fine. Statements 401 1 A statement made by a financial institution in response to a customer information order may not be used in evidence against it in criminal proceedings. 2 But subsection (1) does not apply— a in the case of proceedings under Part 3, b on a prosecution for an offence under section 400(1) or (3), or c on a prosecution for some other offence where, in giving evidence, the financial institution makes a statement inconsistent with the statement mentioned in subsection (1). 3 A statement may not be used by virtue of subsection (2)(c) against a financial institution unless— a evidence relating to it is adduced, or b a question relating to it is asked, by or on behalf of the financial institution in the proceedings arising out of the prosecution. Further provisions 402 A customer information order has effect in spite of any restriction on the disclosure of information (however imposed). Supplementary 403 1 An application for a customer information order may be made ex parte to a sheriff in chambers. 2 Provision may be made by rules of court as to the discharge and variation of customer information orders. 3 Rules of court under subsection (2) relating to customer information orders— a made in a confiscation investigation or a money laundering investigation shall, without prejudice to section 305 of the Criminal Procedure (Scotland) Act 1995 (c. 46), be made by act of adjournal; b made in a civil recovery investigation shall, without prejudice to section 32 of the Sheriff Courts (Scotland) Act 1971 (c. 58), be made by act of sederunt. 4 An application to discharge or vary a customer information order may be made to the sheriff by— a the person who applied for the order; b any person affected by the order. 5 The sheriff may— a discharge the order; b vary the order. Account monitoring orders Account monitoring orders 404 1 The sheriff may, on an application made to him by the appropriate person, make an account monitoring order if he is satisfied that each of the requirements for the making of the order is fulfilled. 1A No application for an account monitoring order may be made in relation to a detained cash investigation , a detained property investigation , a frozen funds investigation or a cryptoasset investigation . 2 In making an account monitoring order in relation to ... a civil recovery investigation, the sheriff shall act in the exercise of his civil jurisdiction. 3 The application for an account monitoring order must state that— a a person specified in the application is subject to a confiscation investigation , a civil recovery investigation or a money laundering investigation, ... b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 The application must also state that— a the order is sought for the purposes of the investigation; b the order is sought against the financial institution specified in the application in relation to account information of the description so specified. 5 Account information is information relating to an account or accounts held at the financial institution specified in the application by the person so specified (whether solely or jointly with another). 6 The application for an account monitoring order may specify information relating to— a all accounts held by the person specified in the application for the order at the financial institution so specified, b a particular description, or particular descriptions, of accounts so held, or c a particular account, or particular accounts, so held. 7 An account monitoring order is an order that the financial institution specified in the application for the order must, for the period stated in the order, provide account information of the description specified in the order to the proper person in the manner, and at or by the time or times, stated in the order. 8 The period stated in an account monitoring order must not exceed the period of 90 days beginning with the day on which the order is made. Requirements for making of account monitoring order 405 1 These are the requirements for the making of an account monitoring order. 2 In the case of a confiscation investigation, there must be reasonable grounds for suspecting that the person specified in the application for the order has benefited from his criminal conduct. 3A In the case of a civil recovery investigation, there must be reasonable grounds for suspecting that the person specified in the application holds recoverable property or associated property. 4 In the case of a money laundering investigation, there must be reasonable grounds for suspecting that the person specified in the application for the order has committed a money laundering offence. 5 In the case of any investigation, there must be reasonable grounds for believing that account information which may be provided in compliance with the order is likely to be of substantial value (whether or not by itself) to the investigation for the purposes of which the order is sought. 6 In the case of any investigation, there must be reasonable grounds for believing that it is in the public interest for the account information to be provided, having regard to the benefit likely to accrue to the investigation if the information is obtained. Statements 406 1 A statement made by a financial institution in response to an account monitoring order may not be used in evidence against it in criminal proceedings. 2 But subsection (1) does not apply— a in the case of proceedings under Part 3; b in the case of proceedings for contempt of court, or c on a prosecution for an offence where, in giving evidence, the financial institution makes a statement inconsistent with the statement mentioned in subsection (1). 3 A statement may not be used by virtue of subsection (2)(c) against a financial institution unless— a evidence relating to it is adduced, or b a question relating to it is asked, by or on behalf of the financial institution in the proceedings arising out of the prosecution. Further provisions 407 An account monitoring order has effect in spite of any restriction on the disclosure of information (however imposed). Supplementary 408 1 An application for an account monitoring order may be made ex parte to a sheriff in chambers. 2 Provision may be made by rules of court as to the discharge and variation of account monitoring orders. 3 Rules of court under subsection (2) relating to account monitoring orders— a made in a confiscation investigation or a money laundering investigation shall, without prejudice to section 305 of the Criminal Procedure (Scotland) Act 1995 (c. 46), be made by act of adjournal; b made in a civil recovery investigation shall, without prejudice to section 32 of the Sheriff Courts (Scotland) Act 1971 (c. 58), be made by act of sederunt. 4 An application to discharge or vary an account monitoring order may be made to the sheriff by— a the person who applied for the order; b any person affected by the order. 5 The sheriff may— a discharge the order; b vary the order. Evidence overseas Evidence overseas 408A 1 This section applies if a person or property is subject to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation . 2 A judge of the Court of Session may request assistance under this section if— a an application is made by an appropriate person or a person subject to the investigation, and b the judge thinks that there is relevant evidence in a country or territory outside the United Kingdom. 3 An appropriate person may request assistance under this section if the person thinks that there is relevant evidence in a country or territory outside the United Kingdom. 4 The assistance that may be requested under this section is assistance in obtaining outside the United Kingdom relevant evidence specified in the request. 5 Relevant evidence is— a in relation to an application or request made for the purposes of a civil recovery investigation, evidence relevant for the purpose of identifying recoverable property or associated property, including evidence as to a matter described in section 341(2)(a) to (d); b in relation to an application or request made for the purposes of a detained cash investigation, evidence as to a matter described in section 341(3A)(a) or (b). c in relation to an application or request made for the purposes of a detained property investigation, evidence as to a matter described in section 341(3B)(a) or (b); d in relation to an application or request made for the purposes of a frozen funds investigation, evidence as to a matter described in section 341(3C)(a) or (b); e in relation to an application or request made for the purposes of a cryptoasset investigation, evidence as to a matter described in section 341(3D)(a) to (d); 6 A request for assistance under this section may be sent— a to a court or tribunal which is specified in the request and which exercises jurisdiction in the place where the evidence is to be obtained, b to the government of the country or territory concerned, or c to an authority recognised by the government of the country or territory concerned as the appropriate authority for receiving requests for assistance of that kind. 7 Alternatively, a request for assistance under this section may be sent to the Secretary of State with a view to it being forwarded to a court, tribunal, government or authority mentioned in subsection (6). 8 The Secretary of State must forward the request for assistance to the court, tribunal, government or authority. 9 In a case of urgency, a request for assistance under this section may be sent to— a the International Criminal Police Organisation, ... b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . for forwarding to the court, tribunal, government or authority mentioned in subsection (6). 10 Rules of court may make provision as to the practice and procedure to be followed in connection with proceedings relating to requests for assistance made by a judge under this section. 11 “ Evidence ” includes documents, information in any other form and material. Evidence overseas: restrictions on use 408B 1 This section applies to evidence obtained by means of a request for assistance under section 408A. 2 The evidence must not be used for any purpose other than— a for the purposes of the investigation for which it was obtained, or b for the purposes of proceedings described in subsection (3) or any proceedings arising out of such proceedings. 3 Those proceedings are— a if the request was made for the purposes of a civil recovery investigation, proceedings under Chapter 2 of Part 5 of this Act arising out of the investigation; b if the request was made for the purposes of a detained cash investigation, proceedings under Chapter 3 of Part 5 of this Act arising out of the investigation. c if the request was made for the purposes of a detained property investigation, proceedings under Chapter 3A of Part 5 of this Act arising out of the investigation; d if the request was made for the purposes of a frozen funds investigation, proceedings under Chapter 3B of Part 5 of this Act arising out of the investigation; e if the request was made for the purposes of a cryptoasset investigation, proceedings under Chapter 3C, 3D, 3E or 3F of Part 5 of this Act arising out of the investigation; 4 Subsection (2) does not apply if the court, tribunal, government or authority to whom the request for assistance was sent consents to the use. 5 The evidence may be received in evidence without being sworn to by anyone, so far as that may be done without unfairness to any party. Officers of Revenue and Customs Restriction on exercise of certain powers conferred on officers of Revenue and Customs 408C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General Jurisdiction of sheriff 409 1 A sheriff may grant a production order, search warrant, customer information order or account monitoring order under this Act in relation to property situated in any area of Scotland notwithstanding that it is outside the area of that sheriff. 2 Any such order or warrant may, without being backed or endorsed by another sheriff, be executed throughout Scotland in the same way as it may be executed within the sheriffdom of the sheriff who granted it. 3 This section is without prejudice to any existing rule of law or to any other provision of this Act. Code of practice 410 1 The Scottish Ministers must prepare a code of practice as to the exercise by proper persons of functions they have under this Chapter. 2 After preparing a draft of the code the Scottish Ministers— a must publish the draft; b must consider any representations made to them about the draft; c may amend the draft accordingly. 3 After the Scottish Ministers have proceeded under subsection (2) they must lay the code before the Scottish Parliament. 4 When they have done so, the Scottish Ministers may bring the code into operation on such day as they may appoint by order. 5 A proper person must comply with a code of practice which is in operation under this section in the exercise of any function he has under this Chapter. 6 If a proper person fails to comply with any provision of a code of practice issued under this section he is not by reason only of that failure liable in any criminal or civil proceedings. 7 But the code of practice is admissible in evidence in such proceedings and a court may take account of any failure to comply with its provisions in determining any questions in the proceedings. 8 The Scottish Ministers may from time to time revise a code previously brought into operation under this section; and the preceding provisions of this section apply to a revised code as they apply to the code as first prepared. Performance of functions of Scottish Ministers by constables in Scotland 411 1 In Scotland, a constable engaged in temporary service with the Scottish Ministers in connection with their functions under this Part may perform functions, other than those specified in subsection (2), on behalf of the Scottish Ministers. 2 The specified functions are the functions conferred on the Scottish Ministers by— a section 380(1) (production orders), b section 382(2) (entry orders), c section 386(4) (supplementary to production and entry orders), d section 387(1) (search warrants), e section 391(1) (disclosure orders), f section 396(4) (supplementary to disclosure orders), g section 397(1) (customer information orders), h section 403(4) (supplementary to customer information orders), i section 404(1) (account monitoring orders), j section 408(4) (supplementary to account monitoring orders). Interpretation 412 In this Chapter, unless the context otherwise requires— “ appropriate person ” means— the procurator fiscal, in relation to a confiscation investigation or a money laundering investigation, the Scottish Ministers, in relation to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation ; references to a “ constable ” include references to an officer of Revenue and Customs and to an immigration officer ; “ legal privilege ” means protection in legal proceedings from disclosure, by virtue of any rule of law relating to the confidentiality of communications; and “ items subject to legal privilege ” are— communications between a professional legal adviser and his client, or communications made in connection with or in contemplation of legal proceedings and for the purposes of those proceedings, which would be so protected. “ premises ” include any place and, in particular, include— any vehicle, vessel, aircraft or hovercraft; any offshore installation within the meaning of section 1 of the Mineral Workings (Offshore Installations) Act 1971 (c. 61) and any tent or movable structure; “ proper person ” means— a constable, in relation to a confiscation investigation or a money laundering investigation; the Scottish Ministers or a person named by them, in relation to a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation . Chapter 4 Supplementary and Interpretation Power to vary monetary amounts 412A 1 In order to take account of changes in the value of money, the Secretary of State may by regulations substitute another sum for the sum for the time being specified in— a section 362B(2)(b) (minimum value of property for purposes of making unexplained wealth order in England and Wales or Northern Ireland), and b section 396B(2)(b) (minimum value of property for purposes of making unexplained wealth order in Scotland). 2 The Secretary of State must consult the Department of Justice in Northern Ireland and the Scottish Ministers before making regulations under subsection (1). Criminal conduct 413 1 Criminal conduct is conduct which— a constitutes an offence in any part of the United Kingdom, or b would constitute an offence in any part of the United Kingdom if it occurred there. 2 A person benefits from conduct if he obtains property or a pecuniary advantage as a result of or in connection with the conduct. 3 References to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained in both that connection and some other. 4 If a person benefits from conduct his benefit is the property or pecuniary advantage obtained as a result of or in connection with the conduct. 5 It is immaterial— a whether conduct occurred before or after the passing of this Act, and b whether property or a pecuniary advantage constituting a benefit from conduct was obtained before or after the passing of this Act. Property 414 1 Property is all property wherever situated and includes— a money; b all forms of property, real or personal, heritable or moveable; c things in action and other intangible or incorporeal property. 2 “ Recoverable property ” and “ associated property ” have the same meanings as in Part 5. 3 The following rules apply in relation to property— za property is held by a person if he holds an interest in it; a property is obtained by a person if he obtains an interest in it; b references to an interest, in relation to land in England and Wales or Northern Ireland, are to any legal estate or equitable interest or power; c references to an interest, in relation to land in Scotland, are to any estate, interest, servitude or other heritable right in or over land, including a heritable security; d references to an interest, in relation to property other than land, include references to a right (including a right to possession). Money laundering offences 415 1 An offence under section 327, 328 or 329 is a money laundering offence. 1A Each of the following is a money laundering offence— a an offence under section 93A, 93B or 93C of the Criminal Justice Act 1988; b an offence under section 49, 50 or 51 of the Drug Trafficking Act 1994; c an offence under section 37 or 38 of the Criminal Law (Consolidation) (Scotland) Act 1995; d an offence under article 45, 46 or 47 of the Proceeds of Crime (Northern Ireland) Order 1996. 2 Each of the following is a money laundering offence— a an attempt, conspiracy or incitement to commit an offence specified in subsection (1); b aiding, abetting, counselling or procuring the commission of an offence specified in subsection (1). Other interpretative provisions 416 1 These expressions are to be construed in accordance with these provisions of this Part— civil recovery investigation: section 341(2) and (3) confiscation investigation: section 341(1) cryptoasset investigation: section 341(3D) detained cash investigation: section 341(3A) detained property investigation: section 341(3B) frozen funds investigation: section 341(3C) money laundering investigation: section 341(4) 2 In the application of this Part to England and Wales and Northern Ireland, these expressions are to be construed in accordance with these provisions of this Part— account information: section 370(4) account monitoring order: section 370(6) appropriate officer: section 378 customer information: section 364 customer information order: section 363(5) disclosure order: section 357(4) document: section 379 enforcement authority: section 362A(7) interim freezing order: section 362J(3) order to grant entry: section 347(3) production order: section 345(4) relevant authority: section 357(7) to (9) relevant Director: section 352(5A) search and seizure warrant: section 352(4) senior appropriate officer: section 378. senior National Crime Agency officer : section 378(8). unexplained wealth order: section 362A(3) 3 In the application of this Part to Scotland, these expressions are to be construed in accordance with these provisions of this Part— account information: section 404(5) account monitoring order: section 404(7) customer information: section 398 customer information order: section 397(6) disclosure order: section 391(4) interim freezing order: section 396J(3) production order: section 380(5) proper person: section 412 search warrant: section 387(4). unexplained wealth order: section 396A(3) 3A The expressions “realisable property” and “confiscation order”— a in the application of this Part to England and Wales, have the same meanings as in Part 2; b in the application of this Part to Scotland, have the same meanings as in Part 3; c in the application of this Part to Northern Ireland, have the same meanings as in Part 4. 3B In relation to an order in England and Wales or Northern Ireland that is an interim freezing order or an unexplained wealth order, references to the enforcement authority are to the enforcement authority that is seeking, or (as the case may be) has obtained, the order. 4 “ Financial institution ” means a person carrying on a business in the regulated sector. 5 But a person who ceases to carry on a business in the regulated sector (whether by virtue of paragraph 5 of Schedule 9 or otherwise) is to continue to be treated as a financial institution for the purposes of any requirement under— a a customer information order, or b an account monitoring order, to provide information which relates to a time when the person was a financial institution. 6 References to a business in the regulated sector must be construed in accordance with Schedule 9. 7 “ Recovery order ”, “ property freezing order ” “ interim receiving order ” and “ interim administration order ” have the same meanings as in Part 5. 7ZA “ Settlement ” has the meaning given by section 620 of the Income Tax (Trading and Other Income) Act 2005. 7A “ Unlawful conduct ” has the meaning given by section 241. 8 References to notice in writing include references to notice given by electronic means. 9 This section and sections 413 to 415 apply for the purposes of this Part. Part 9 Insolvency etc. Bankruptcy in England and Wales Modifications of the 1986 Act 417 1 This section applies if a person is made bankrupt in England and Wales. 2 The following property is excluded from the person's estate for the purposes of Part 9 of the 1986 Act— a property for the time being subject to a restraint order which was made under section 41, 120 or 190 before the order adjudging the person bankrupt; b property for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P; c property in respect of which an order under section 50, 128(3) or 198 is in force; d property in respect of which an order under section 67A, 131A or 215A is in force. 3 Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the order adjudging the person bankrupt. 4 If in the case of a debtor an interim receiver stands at any time appointed under section 286 of the 1986 Act and any property of the debtor is then subject to a restraint order made under section 41, 120 or 190 the powers conferred on the receiver by virtue of that Act do not apply to property then subject to the restraint order. Restriction of powers 418 1 If a person is made bankrupt in England and Wales the powers referred to in subsection (2) must not be exercised in relation to the property referred to in subsection (3). 2 These are the powers— a the powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ; b the powers conferred on a court by sections 120 to 136 and Schedule 3 , the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3); c the powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198 . 3 This is the property— a property which is for the time being comprised in the bankrupt’s estate for the purposes of Part 9 of the 1986 Act; b property in respect of which his trustee in bankruptcy may (without leave of the court) serve a notice under section 307, 308 or 308A of the 1986 Act (after-acquired property, tools, tenancies etc); c property which is to be applied for the benefit of creditors of the bankrupt by virtue of a condition imposed under section 280(2)(c) of the 1986 Act; d in a case where a confiscation order has been made under section 6 or 156 of this Act, any sums remaining in the hands of a receiver appointed under section 50 or 198 of this Act after the amount required to be paid under the confiscation order has been fully paid; e in a case where a confiscation order has been made under section 92 of this Act, any sums remaining in the hands of an administrator appointed under section 128 of this Act after the amount required to be paid under the confiscation order has been fully paid. f in a case where a confiscation order has been made under section 6, 92 or 156 of this Act, any sums remaining in the hands of an appropriate officer after the amount required to be paid under the confiscation order has been fully paid under section 67D(2)(c), 131D(2)(c) or 215D(2)(c). 4 But nothing in the 1986 Act must be taken to restrict (or enable the restriction of) the powers referred to in subsection (2). 5 In a case where a petition in bankruptcy was presented or a receiving order or adjudication in bankruptcy was made before 29 December 1986 (when the 1986 Act came into force) this section has effect with these modifications— a for the reference in subsection (3)(a) to the bankrupt’s estate for the purposes of Part 9 of that Act substitute a reference to the property of the bankrupt for the purposes of the 1914 Act; b omit subsection (3)(b); c for the reference in subsection (3)(c) to section 280(2)(c) of the 1986 Act substitute a reference to section 26(2) of the 1914 Act; d for the reference in subsection (4) to the 1986 Act substitute a reference to the 1914 Act. Tainted gifts 419 1 This section applies if a person who is made bankrupt in England and Wales has made a tainted gift (whether directly or indirectly). 2 No order may be made under section 339, 340 or 423 of the 1986 Act (avoidance of certain transactions) in respect of the making of the gift at any time when— a any property of the recipient of the tainted gift is subject to a restraint order under section 41, 120 or 190, ... aa such property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P, b there is in force in respect of such property an order under section 50, ... 128(3), or 198 . , or c there is in force in respect of such property an order under section 67A, 131A or 215A. 3 Any order made under section 339, 340 or 423 of the 1986 Act after an order mentioned in subsection (2)(a), (b) or (c) is discharged must take into account any realisation under Part 2, 3 or 4 of this Act of property held by the recipient of the tainted gift. 4 A person makes a tainted gift for the purposes of this section if he makes a tainted gift within the meaning of Part 2, 3 or 4. 5 In a case where a petition in bankruptcy was presented or a receiving order or adjudication in bankruptcy was made before 29 December 1986 (when the 1986 Act came into force) this section has effect with the substitution for a reference to section 339, 340 or 423 of the 1986 Act of a reference to section 27, 42 or 44 of the 1914 Act. Sequestration in Scotland Modifications of the 2016 Act 420 1 This section applies if an award of sequestration is made in Scotland. 2 The following property is excluded from the debtor's estate for the purposes of the 2016 Act— a property for the time being subject to a restraint order which was made under section 41, 120 or 190 before the award of sequestration; b property for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P; c property in respect of which an order under section 50, 128(3) or 198 is in force; d property in respect of which an order under section 67A, 131A or 215A is in force. 3 Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the award of sequestration. 4 It shall not be competent to submit a claim in relation to a confiscation order to the trustee in the sequestration in accordance with section 122 of the 2016 Act; and the reference here to a confiscation order is to any confiscation order that has been or may be made against the debtor under Part 2, 3 or 4 of this Act. 5 If at any time in the period before the award of sequestration is made an interim trustee stands appointed under section 54(1) of the 2016 Act and any property in the debtor’s estate is at that time subject to a restraint order made under section 41, 120 or 190, the powers conferred on the trustee by virtue of that Act do not apply to property then subject to the restraint order. Restriction of powers 421 1 If an award of sequestration is made in Scotland the powers referred to in subsection (2) must not be exercised in relation to the property referred to in subsection (3). 2 These are the powers— a the powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ; b the powers conferred on a court by sections 120 to 136 and Schedule 3 , the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3); c the powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198 . 3 This is the property— a property which is for the time being comprised in the whole estate of the debtor within the meaning of section 79 of the 2016 Act; b any income of the debtor which has been ordered under section 90 or 95 of that Act to be paid to the trustee in the sequestration ; c any estate which under section 79(4) or 86(4) and (5) of that Act vests in the trustee in the sequestration ; d in a case where a confiscation order has been made under section 6 or 156 of this Act, any sums remaining in the hands of a receiver appointed under section 50 or 198 of this Act after the amount required to be paid under the confiscation order has been fully paid; e in a case where a confiscation order has been made under section 92 of this Act, any sums remaining in the hands of an administrator appointed under section 128 of this Act after the amount required to be paid under the confiscation order has been fully paid. f in a case where a confiscation order has been made under section 6, 92 or 156 of this Act, any sums remaining in the hands of an appropriate officer after the amount required to be paid under the confiscation order has been fully paid under section 67D(2)(c), 131D(2)(c) or 215D(2)(c). 4 But nothing in the 2016 Act must be taken to restrict (or enable the restriction of) the powers referred to in subsection (2). 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tainted gifts 422 1 This section applies if a person whose estate is sequestrated in Scotland has made a tainted gift (whether directly or indirectly). 2 No decree may be granted under the Bankruptcy Act 1621 (c. 18) or section 98 or 99 of the 2016 Act (gratuitous alienations and unfair preferences), or otherwise, in respect of the making of the gift at any time when— a any property of the recipient of the tainted gift is subject to a restraint order under section 41, 120 or 190, ... aa such property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P, b there is in force in respect of such property an order under section 50, ... 128(3) or 198 . , or c there is in force in respect of such property an order under section 67A, 131A or 215A. 3 Any decree made under the Bankruptcy Act 1621 (c. 18) or section 98 or 99 of the 2016 Act, or otherwise, after an order mentioned in subsection (2)(a), (b) or (c) is discharged must take into account any realisation under Part 2, 3 or 4 of this Act of property held by the recipient of the tainted gift. 4 A person makes a tainted gift for the purposes of this section if he makes a tainted gift within the meaning of Part 2, 3 or 4. Bankruptcy in Northern Ireland Modifications of the 1989 Order 423 1 This section applies if a person is adjudged bankrupt in Northern Ireland. 2 The following property is excluded from the person's estate for the purposes of Part 9 of the 1989 Order— a property for the time being subject to a restraint order which was made under section 41, 120 or 190 before the order adjudging the person bankrupt; b property for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P; c property in respect of which an order under section 50, 128(3) or 198 is in force; d property in respect of which an order under section 67A, 131A or 215A is in force. 3 Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the order adjudging the person bankrupt. 4 If in the case of a debtor an interim receiver stands at any time appointed under Article 259 of the 1989 Order and any property of the debtor is then subject to a restraint order made under section 41, 120 or 190, the powers conferred on the receiver by virtue of that Order do not apply to property then subject to the restraint order. Restriction of powers 424 1 If a person is adjudged bankrupt in Northern Ireland the powers referred to in subsection (2) must not be exercised in relation to the property referred to in subsection (3). 2 These are the powers— a the powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ; b the powers conferred on a court by sections 120 to 136 and Schedule 3 , the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3); c the powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198 . 3 This is the property— a property which is for the time being comprised in the bankrupt’s estate for the purposes of Part 9 of the 1989 Order; b property in respect of which his trustee in bankruptcy may (without leave of the court) serve a notice under Article 280 or 281 of the 1989 Order (after-acquired property etc); c property which is to be applied for the benefit of creditors of the bankrupt by virtue of a condition imposed under Article 254(2)(c) of the 1989 Order; d in a case where a confiscation order has been made under section 6 or 156 of this Act, any sums remaining in the hands of a receiver appointed under section 50 or 198 of this Act after the amount required to be paid under the confiscation order has been fully paid; e in a case where a confiscation order has been made under section 92 of this Act, any sums remaining in the hands of an administrator appointed under section 128 of this Act after the amount required to be paid under the confiscation order has been fully paid. f in a case where a confiscation order has been made under section 6, 92 or 156 of this Act, any sums remaining in the hands of an appropriate officer after the amount required to be paid under the confiscation order has been fully paid under section 67D(2)(c), 131D(2)(c) or 215D(2)(c). 4 But nothing in the 1989 Order must be taken to restrict (or enable the restriction of) the powers mentioned in subsection (2). 5 In a case where a petition in bankruptcy was presented or an adjudication in bankruptcy was made before 1 October 1991 (when the 1989 Order came into force) this section has effect with these modifications— a for the reference in subsection (3)(a) to the bankrupt’s estate for the purposes of Part 9 of that Order substitute a reference to the property of the bankrupt for the purposes of the Bankruptcy Acts (Northern Ireland) 1857 to 1980; b omit subsection (3)(b); c for the reference in subsection (3)(c) to Article 254(2)(c) of the 1989 Order substitute a reference to Articles 28(4), (5)(c) and (11) and 30(6)(c) of the Bankruptcy Amendment (Northern Ireland) Order 1980 (S.I. 1980/561 (N.I. 4)); d for the reference in subsection (4) to the 1989 Order substitute a reference to the Bankruptcy Acts (Northern Ireland) 1857 to 1980. Tainted gifts 425 1 This section applies if a person who is adjudged bankrupt in Northern Ireland has made a tainted gift (whether directly or indirectly). 2 No order may be made under Article 312, 313 or 367 of the 1989 Order (avoidance of certain transactions) in respect of the making of the gift at any time when— a any property of the recipient of the tainted gift is subject to a restraint order under section 41, 120 or 190, or aa such property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P, b there is in force in respect of such property an order under section 50, ... 128(3) or 198 . , or c there is in force in respect of such property an order under section 67A, 131A or 215A. 3 Any order made under Article 312, 313 or 367 of the 1989 Order after an order mentioned in subsection (2)(a), (b) or (c) is discharged must take into account any realisation under Part 2, 3 or 4 of this Act of property held by the recipient of the tainted gift. 4 A person makes a tainted gift for the purposes of this section if he makes a tainted gift within the meaning of Part 2, 3 or 4. 5 In a case where a petition in bankruptcy was presented or an adjudication in bankruptcy was made before 1 October 1991 (when the 1989 Order came into force) this section has effect with these modifications— a for a reference to Article 312 of the 1989 Order substitute a reference to section 12 of the Bankruptcy Amendment Act (Northern Ireland) 1929 (c. 1 (N.I.)); b for a reference to Article 367 of the 1989 Order substitute a reference to section 10 of the Conveyancing Act (Ireland) 1634 (c. 3). Winding up in England and Wales and Scotland Winding up under the 1986 Act 426 1 In this section “ company ” means any company which may be wound up under the 1986 Act. 2 If an order for the winding up of a company is made or it passes a resolution for its voluntary winding up, the functions of the liquidator (or any provisional liquidator) are not exercisable in relation to the following property— a property for the time being subject to a restraint order which was made under section 41, 120 or 190 before the relevant time; b property for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P; c property in respect of which an order under section 50, 128(3) or 198 is in force; d property in respect of which an order under section 67A, 131A or 215A is in force. 3 Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the relevant time. 4 If an order for the winding up of a company is made or it passes a resolution for its voluntary winding up the powers referred to in subsection (5) must not be exercised in the way mentioned in subsection (6) in relation to any property— a which is held by the company, and b in relation to which the functions of the liquidator are exercisable. 5 These are the powers— a the powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ; b the powers conferred on a court by sections 120 to 136 and Schedule 3 , the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3); c the powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198 . 6 The powers must not be exercised— a so as to inhibit the liquidator from exercising his functions for the purpose of distributing property to the company’s creditors; b so as to prevent the payment out of any property of expenses (including the remuneration of the liquidator or any provisional liquidator) properly incurred in the winding up in respect of the property. 7 But nothing in the 1986 Act must be taken to restrict (or enable the restriction of) the exercise of the powers referred to in subsection (5). 8 For the purposes of the application of Parts 4 and 5 of the 1986 Act (winding up) to a company which the Court of Session has jurisdiction to wind up, a person is not a creditor in so far as any sum due to him by the company is due in respect of a confiscation order made under section 6, 92 or 156. 9 The relevant time is— a if no order for the winding up of the company has been made, the time of the passing of the resolution for voluntary winding up; b if such an order has been made, but before the presentation of the petition for the winding up of the company by the court such a resolution has been passed by the company, the time of the passing of the resolution; c if such an order has been made, but paragraph (b) does not apply, the time of the making of the order. 10 In a case where a winding up of a company commenced or is treated as having commenced before 29 December 1986, this section has effect with the following modifications— a in subsections (1) and (7) for “the 1986 Act” substitute “ the Companies Act 1985 ” ; b in subsection (8) for “Parts 4 and 5 of the 1986 Act” substitute “ Parts 20 and 21 of the Companies Act 1985 ” . Tainted gifts 427 1 In this section “ company ” means any company which may be wound up under the 1986 Act. 2 This section applies if— a an order for the winding up of a company is made or it passes a resolution for its voluntary winding up, and b it has made a tainted gift (whether directly or indirectly). 3 No order may be made under section 238, 239 or 423 of the 1986 Act (avoidance of certain transactions) and no decree may be granted under section 242 or 243 of that Act (gratuitous alienations and unfair preferences), or otherwise, in respect of the making of the gift at any time when— a any property of the recipient of the tainted gift is subject to a restraint order under section 41, 120 or 190, ... aa such property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P, b there is in force in respect of such property an order under section 50, ... 128(3) or 198 . , or c there is in force in respect of such property an order under section 67A, 131A or 215A. 4 Any order made under section 238, 239 or 423 of the 1986 Act or decree granted under section 242 or 243 of that Act, or otherwise, after an order mentioned in subsection (3)(a), (b) or (c) is discharged must take into account any realisation under Part 2, 3 or 4 of this Act of property held by the recipient of the tainted gift. 5 A person makes a tainted gift for the purposes of this section if he makes a tainted gift within the meaning of Part 2, 3 or 4. 6 In a case where the winding up of a company commenced or is treated as having commenced before 29 December 1986 this section has effect with the substitution— a for references to section 239 of the 1986 Act of references to section 615 of the Companies Act 1985 (c. 6); b for references to section 242 of the 1986 Act of references to section 615A of the Companies Act 1985; c for references to section 243 of the 1986 Act of references to section 615B of the Companies Act 1985. Winding up in Northern Ireland Winding up under the 1989 Order 428 1 In this section “ company ” means any company which may be wound up under the 1989 Order. 2 If an order for the winding up of a company is made or it passes a resolution for its voluntary winding up, the functions of the liquidator (or any provisional liquidator) are not exercisable in relation to the following property— a property for the time being subject to a restraint order which was made under section 41, 120 or 190 before the relevant time; b property for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P; c property in respect of which an order under section 50, 128(3) or 198 is in force; d property in respect of which an order under section 67A, 131A or 215A is in force. 3 Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the relevant time. 4 If an order for the winding up of a company is made or it passes a resolution for its voluntary winding up the powers referred to in subsection (5) must not be exercised in the way mentioned in subsection (6) in relation to any property— a which is held by the company, and b in relation to which the functions of the liquidator are exercisable. 5 These are the powers— a the powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ; b the powers conferred on a court by sections 120 to 136 and Schedule 3 , the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3); c the powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198 . 6 The powers must not be exercised— a so as to inhibit the liquidator from exercising his functions for the purpose of distributing property to the company’s creditors; b so as to prevent the payment out of any property of expenses (including the remuneration of the liquidator or any provisional liquidator) properly incurred in the winding up in respect of the property. 7 But nothing in the 1989 Order must be taken to restrict (or enable the restriction of) the exercise of the powers referred to in subsection (5). 8 The relevant time is— a if no order for the winding up of the company has been made, the time of the passing of the resolution for voluntary winding up; b if such an order has been made, but before the presentation of the petition for the winding up of the company by the court such a resolution has been passed by the company, the time of the passing of the resolution; c if such an order has been made, but paragraph (b) does not apply, the time of the making of the order. 9 In a case where a winding up of a company commenced or is treated as having commenced before 1 October 1991, this section has effect with the substitution for references to the 1989 Order of references to the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)). Tainted gifts 429 1 In this section “ company ” means any company which may be wound up under the 1989 Order. 2 This section applies if— a an order for the winding up of a company is made or it passes a resolution for its voluntary winding up, and b it has made a tainted gift (whether directly or indirectly). 3 No order may be made under Article 202, 203 or 367 of the 1989 Order (avoidance of certain transactions) in respect of the making of the gift at any time when— a any property of the recipient of the tainted gift is subject to a restraint order under section 41, 120 or 190, ... aa such property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P, b there is in force in respect of such property an order under section 50, ... 128(3) or 198 . , or c there is in force in respect of such property an order under section 67A, 131A or 215A. 4 Any order made under Article 202, 203 or 367 of the 1989 Order after an order mentioned in subsection (3)(a), (b) or (c) is discharged must take into account any realisation under Part 2, 3 or 4 of this Act of property held by the recipient of the tainted gift. 5 A person makes a tainted gift for the purposes of this section if he makes a tainted gift within the meaning of Part 2, 3 or 4. Floating charges Floating charges 430 1 In this section “ company ” means a company which may be wound up under a the 1986 Act, or b the 1989 Order. 2 If a company holds property which is subject to a floating charge, and a receiver has been appointed by or on the application of the holder of the charge, the functions of the receiver are not exercisable in relation to the following property— a property for the time being subject to a restraint order which was made under section 41, 120 or 190 before the relevant time; b property for the time being detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P; c property in respect of which an order under section 50, 128(3) or 198 is in force; d property in respect of which an order under section 67A, 131A or 215A is in force. 3 Subsection (2)(a) applies to heritable property in Scotland only if the restraint order is recorded in the General Register of Sasines or registered in the Land Register of Scotland before the appointment of the receiver. 4 If a company holds property which is subject to a floating charge, and a receiver has been appointed by or on the application of the holder of the charge, the powers referred to in subsection (5) must not be exercised in the way mentioned in subsection (6) in relation to any property— a which is held by the company, and b in relation to which the functions of the receiver are exercisable. 5 These are the powers— a the powers conferred on a court by sections 41 to 67B, the powers conferred on an appropriate officer by section 47C and the powers of a receiver appointed under section 48 or 50 ; b the powers conferred on a court by sections 120 to 136 and Schedule 3 , the powers conferred on an appropriate officer by section 127C and the powers of an administrator appointed under section 125 or 128(3); c the powers conferred on a court by sections 190 to 215B, the powers conferred on an appropriate officer by section 195C and the powers of a receiver appointed under section 196 or 198 . 6 The powers must not be exercised— a so as to inhibit the receiver from exercising his functions for the purpose of distributing property to the company’s creditors; b so as to prevent the payment out of any property of expenses (including the remuneration of the receiver) properly incurred in the exercise of his functions in respect of the property. 7 But nothing in the 1986 Act or the 1989 Order must be taken to restrict (or enable the restriction of) the exercise of the powers referred to in subsection (5). 8 In this section “ floating charge ” includes a floating charge within the meaning of section 462 of the Companies Act 1985 (c. 6). Limited liability partnerships Limited liability partnerships 431 1 In sections 426, 427 and 430 “ company ” includes a limited liability partnership which may be wound up under the 1986 Act. 2 A reference in those sections to a company passing a resolution for its voluntary winding up is to be construed in relation to a limited liability partnership as a reference to the partnership making a determination for its voluntary winding up. Insolvency practitioners Insolvency practitioners 432 1 Subsections (2) and (3) apply if a person acting as an insolvency practitioner seizes or disposes of any property in relation to which his functions are not exercisable because— a it is for the time being subject to a restraint order made under section 41, 120 or 190, or b it is for the time being subject to a property freezing order made under section 245A, an interim receiving order made under section 246, a prohibitory property order made under section 255A or an interim administration order made under section 256, and at the time of the seizure or disposal he believes on reasonable grounds that he is entitled (whether in pursuance of an order of a court or otherwise) to seize or dispose of the property. 2 He is not liable to any person in respect of any loss or damage resulting from the seizure or disposal, except so far as the loss or damage is caused by his negligence. 3 He has a lien on the property or the proceeds of its sale— a for such of his expenses as were incurred in connection with the liquidation, bankruptcy, sequestration or other proceedings in relation to which he purported to make the seizure or disposal, and b for so much of his remuneration as may reasonably be assigned to his acting in connection with those proceedings. 4 Subsection (2) does not prejudice the generality of any provision of ... the 1986 Act, the 1989 Order , the 2016 Act or any other Act or Order which confers protection from liability on him. 5 Subsection (7) applies if— a property is subject to a restraint order made under section 41, 120 or 190, b a person acting as an insolvency practitioner incurs expenses in respect of property subject to the restraint order, and c he does not know (and has no reasonable grounds to believe) that the property is subject to the restraint order. 6 Subsection (7) also applies if— a property is subject to a restraint order made under section 41, 120 or 190, b a person acting as an insolvency practitioner incurs expenses which are not ones in respect of property subject to the restraint order, and c the expenses are ones which (but for the effect of the restraint order) might have been met by taking possession of and realising property subject to it. 6A Subsection (7) also applies if— a property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P, b a person acting as an insolvency practitioner incurs expenses which are not ones in respect of the detained property, and c the expenses are ones which (but for the effect of the detention of the property) might have been met by taking possession of and realising the property. 7 Whether or not the insolvency practitioner has seized or disposed of any property, the insolvency practitioner is entitled to payment of the expenses under— a section 54(2), 55(3) or 67D(2) if the restraint order was made under section 41 or (as the case may be) the property was detained under or by virtue of section 44A, 47J, 47K, 47M or 47P, b section 130(3), 131(3) or 131D(2) if the restraint order was made under section 120 or (as the case may be) the property was detained under or by virtue of section 122A, 127J, 127K, 127M or 127P, and c section 202(2), 203(3) or 215D(2) if the restraint order was made under section 190 or (as the case may be) the property was detained under or by virtue of section 193A, 195J, 195K, 195M or 195P. 8 Subsection (10) applies if— a property is subject to a property freezing order made under section 245A, an interim receiving order made under section 246, a prohibitory property order made under section 255A or an interim administration order made under section 256, b a person acting as an insolvency practitioner incurs expenses in respect of property subject to the order, and c he does not know (and has no reasonable grounds to believe) that the property is subject to the order. 9 Subsection (10) also applies if— a property is subject to a property freezing order made under section 245A, an interim receiving order made under section 246, a prohibitory property order made under section 255A or an interim administration order made under section 256, b a person acting as an insolvency practitioner incurs expenses which are not ones in respect of property subject to the order, and c the expenses are ones which (but for the effect of the order) might have been met by taking possession of and realising property subject to it. 10 Whether or not he has seized or disposed of any property, he is entitled to payment of the expenses under section 280. Meaning of insolvency practitioner 433 1 This section applies for the purposes of section 432. 2 A person acts as an insolvency practitioner if he so acts within the meaning given by section 388 of the 1986 Act or Article 3 of the 1989 Order; but this is subject to subsections (3) to (5). 3 The expression “ person acting as an insolvency practitioner ” includes the official receiver acting as receiver or manager of the property concerned. 4 In applying section 388 of the 1986 Act under subsection (2) above— a the reference in section 388(2)(a) to a permanent or interim trustee in sequestration must be taken to include a reference to a trustee in sequestration; b section 388(5) (which includes provision that nothing in the section applies to anything done by the official receiver or the Accountant in Bankruptcy) must be ignored. 5 In applying Article 3 of the 1989 Order under subsection (2) above, paragraph (5) (which includes provision that nothing in the Article applies to anything done by the official receiver) must be ignored. Interpretation Interpretation 434 1 The following paragraphs apply to references to Acts or Orders— a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b the 1914 Act is the Bankruptcy Act 1914 (c. 59); c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d the 1986 Act is the Insolvency Act 1986 (c. 45); e the 1989 Order is the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)). f the 2016 Act is the Bankruptcy (Scotland) Act 2016; 2 An award of sequestration is made on the date of sequestration within the meaning of section 22(7) of the 2016 Act. 3 This section applies for the purposes of this Part. Part 10 Information England and Wales and Northern Ireland Use of information by certain authorities 435 1 Information obtained by or on behalf of a relevant authority in connection with the exercise of any of the authority's functions under, or in relation to, Part 5 or 8 may be used by the authority in connection with his exercise of any of the authority's other functions (whether under, or in relation to, either Part, another Part of this Act or otherwise). 2 Information obtained by or on behalf of a relevant authority in connection with the exercise of any of the authority's functions (whether under, or in relation to, this Act or otherwise) which are not functions under, or in relation to, Part 5 or 8 may be used by the authority in connection with his exercise of any of the authority's functions under, or in relation to, Part 5 or 8. 3 This section applies to information obtained before the coming into force of the section as well as to information obtained after the coming into force of the section. 4 In this section “relevant authority” means— a the Director of Public Prosecutions; b the Director of the Serious Fraud Office; ... c the Director of Public Prosecutions for Northern Ireland. d Her Majesty's Revenue and Customs; or e the Financial Conduct Authority. Disclosure of information to certain authorities 436 1 Information which is held by or on behalf of a permitted person (whether it was obtained before or after the coming into force of subsection (10) ) may be disclosed to a relevant authority for the purpose of the exercise by the authority of the authority's functions under, or in relation to, Part 5 or 8 . 2 A disclosure under this section is not to be taken to breach any restriction on the disclosure of information (however imposed). 3 But nothing in this section authorises the making of a disclosure— a which contravenes the data protection legislation ; b which is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016 . 4 This section does not affect a power to disclose which exists apart from this section. 5 These are permitted persons— a a constable; b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d the Director of the Serious Fraud Office; e the Commissioners of Inland Revenue; f the Commissioners of Customs and Excise; g the Director of Public Prosecutions; ga . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . h the Director of Public Prosecutions for Northern Ireland. i the Financial Conduct Authority. 6 The Secretary of State may by order designate as permitted persons other persons who exercise functions which he believes are of a public nature. 7 But an order under subsection (6) must specify the functions in respect of which the designation is made. 7A In relation to persons exercising functions in Northern Ireland, any reference in subsection (6) to the Secretary of State must be read as a reference to the Department of Justice in Northern Ireland. 8 Information must not be disclosed under this section on behalf of the Commissioners of Inland Revenue or on behalf of the Commissioners of Customs and Excise unless the Commissioners concerned authorise the disclosure. 9 The power to authorise a disclosure under subsection (8) may be delegated (either generally or for a specified purpose)— a in the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue; b in the case of the Commissioners of Customs and Excise, to a customs officer. 10 In this section “relevant authority” has the same meaning as in section 435. Further disclosure 437 1 Subsection (2) applies to information obtained under section 436 from the Commissioners of Inland Revenue or from the Commissioners of Customs and Excise or from a person acting on behalf of either of them. 2 Such information must not be further disclosed except— a for a purpose connected with the exercise of a relevant authority's functions under, or in relation to, Part 5 or 8 , and b with the consent of the Commissioners concerned. 3 Consent under subsection (2) may be given— a in relation to a particular disclosure; b in relation to disclosures made in circumstances specified or described in the consent. 4 The power to consent to further disclosure under subsection (2)(b) may be delegated (either generally or for a specified purpose)— a in the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue; b in the case of the Commissioners of Customs and Excise, to a customs officer. 5 Subsection (6) applies to information obtained under section 436 from a permitted person other than the Commissioners of Inland Revenue or the Commissioners of Customs and Excise or a person acting on behalf of either of them. 6 A permitted person who discloses such information to a relevant authority may make the disclosure subject to such conditions as to further disclosure by the authority as the permitted person thinks appropriate; and the information must not be further disclosed in contravention of the conditions. 7 In this section “ relevant authority ” has the same meaning as in section 435. Disclosure of information by certain authorities 438 1 Information obtained by or on behalf of a relevant authority in connection with the exercise of any of the authority's functions under, or in relation to, Part 5 or 8 may be disclosed by the authority if the disclosure is for the purposes of any of the following— a any criminal investigation which is being or may be carried out, whether in the United Kingdom or elsewhere; b any criminal proceedings which have been or may be started, whether in the United Kingdom or elsewhere; c the exercise of the authority's functions under, or in relation to, Part 5 or 8 ; d the exercise by the prosecutor of functions under Parts 2, 3 and 4; e the exercise by the Scottish Ministers of their functions under Part 5 or 8 ; f the exercise by a customs officer , an accredited financial investigator , a constable or an SFO officer of his functions under Chapter 3 , 3A , 3B, 3C, 3D, 3E or 3F of Part 5; fa the exercise of any functions of the National Crime Agency or another relevant authority under, or in relation to, Part 5 or 8; g safeguarding national security; h investigations or proceedings outside the United Kingdom which have led or may lead to the making of an external order within the meaning of section 447; i the exercise of a designated function. 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 If a relevant authority makes a disclosure of information for a purpose specified in subsection (1) the authority may make any further disclosure of the information by the person to whom the authority discloses it subject to such conditions as the authority thinks fit. 6 Such a person must not further disclose the information in contravention of the conditions. 7 A disclosure under this section is not to be taken to breach any restriction on the disclosure of information (however imposed). 8 But nothing in this section authorises the making of a disclosure— a which contravenes the data protection legislation ; b which is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016 . 8A This section does not affect a power to disclose which exists apart from this section. 8B This section applies to information obtained before the coming into force of subsection (10) as well as to information obtained after the coming into force of that subsection. 9 A designated function is a function which the Secretary of State thinks is a function of a public nature and which he designates by order. 10 In this section “relevant authority” has the same meaning as in section 435. Scotland Disclosure of information to Lord Advocate and to Scottish Ministers 439 1 Information which is held by or on behalf of a permitted person (whether it was obtained before or after the coming into force of this section) may be disclosed to the Lord Advocate in connection with the exercise of any of his functions under Part 3 or to the Scottish Ministers in connection with the exercise of any of their functions under Part 5 or 8 . 2 A disclosure under this section is not to be taken to breach any restriction on the disclosure of information (however imposed). 3 But nothing in this section authorises the making of a disclosure— a which contravenes the data protection legislation ; b which is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016 . 4 This section does not affect a power to disclose which exists apart from this section. 5 These are permitted persons— a a constable; b the National Crime Agency but only so far as the information is held by it or on its behalf otherwise than in connection with its functions under this Act ; d the Director of the Serious Fraud Office; e the Commissioners of Inland Revenue; f the Commissioners of Customs and Excise; fa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . g the Director of Public Prosecutions; h the Director of Public Prosecutions for Northern Ireland. i the Financial Conduct Authority. 6 The Scottish Ministers may by order designate as permitted persons other persons who exercise functions which they believe are of a public nature. 7 But an order under subsection (6) must specify the functions in respect of which the designation is made. 8 Information must not be disclosed under this section on behalf of the Commissioners of Inland Revenue or on behalf of the Commissioners of Customs and Excise unless the Commissioners concerned authorise the disclosure. 9 The power to authorise a disclosure under subsection (8) may be delegated (either generally or for a specified purpose)— a in the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue; b in the case of the Commissioners of Customs and Excise, to a customs officer. Further disclosure 440 1 Subsection (2) applies to information obtained under section 439 from the Commissioners of Inland Revenue or from the Commissioners of Customs and Excise or from a person acting on behalf of either of them. 2 Such information must not be further disclosed except— a for a purpose connected with the exercise of the functions of the Lord Advocate under Part 3 and of the Scottish Ministers under Part 5, and b with the consent of the Commissioners concerned. 3 Consent under subsection (2) may be given— a in relation to a particular disclosure; b in relation to disclosures made in circumstances specified or described in the consent. 4 The power to consent to further disclosure under subsection (2)(b) may be delegated (either generally or for a specified purpose)— a in the case of the Commissioners of Inland Revenue, to an officer of the Board of Inland Revenue; b in the case of the Commissioners of Customs and Excise, to a customs officer. 5 Subsection (6) applies to information obtained under section 439 from a permitted person other than the Commissioners of Inland Revenue or the Commissioners of Customs and Excise or a person acting on behalf of either of them. 6 A permitted person who discloses such information to the Lord Advocate or to the Scottish Ministers may make the disclosure subject to such conditions as to further disclosure by the Lord Advocate or by the Scottish Ministers as the permitted person thinks appropriate; and the information must not be further disclosed in contravention of the conditions. Disclosure of information by Lord Advocate and by Scottish Ministers 441 1 Information obtained by or on behalf of the Lord Advocate in connection with the exercise of any of his functions under Chapter 3 , 3A, 3C or 3F of Part 5 may be disclosed to the Scottish Ministers in connection with the exercise of any of their functions under that Part. 2 Information obtained by or on behalf of the Lord Advocate in connection with the exercise of any of his functions under Part 3 or by or on behalf of the Scottish Ministers in connection with the exercise of any of their functions under Part 5 or 8 may be disclosed by him or by them if the disclosure is for the purposes of any of the following— a any criminal investigation which is being or may be carried out whether in the United Kingdom or elsewhere; b any criminal proceedings which have been or may be started, whether in the United Kingdom or elsewhere; c the exercise of the functions of the Lord Advocate under Part 3; d the exercise of the functions of the Scottish Ministers under Part 5 or 8 ; e the exercise by the prosecutor of functions under Parts 2, 3 and 4; fa the exercise of the functions of the Director of Public Prosecutions, ... the Director of the Serious Fraud Office or the Director of Public Prosecutions for Northern Ireland functions of a relevant authority, as defined by section 435(4), under, or in relation to, Part 5 or 8; g the exercise by a constable of his functions under Chapter 3 , 3A , 3B, 3C, 3D, 3E or 3F of Part 5; h safeguarding national security; i investigations or proceedings outside the United Kingdom which have led or may lead to the making of an external order within the meaning of section 447; j the exercise of a designated function. 3 If the Lord Advocate makes a disclosure of information for a purpose specified in subsection (2) he may make any further disclosure of the information by the person to whom he discloses it subject to such conditions as he thinks fit. 4 If the Scottish Ministers make a disclosure of information for a purpose specified in subsection (2) they may make any further disclosure of the information by the person to whom they disclose it subject to such conditions as they think fit. 5 A person mentioned in subsection (3) or (4) must not further disclose the information in contravention of the conditions. 6 A disclosure under this section is not to be taken to breach any restriction on the disclosure of information (however imposed). 7 But nothing in this section authorises the making of a disclosure— a which contravenes the data protection legislation ; b which is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the Investigatory Powers Act 2016 . 8 This section does not affect a power to disclose which exists apart from this section. 9 A designated function is a function which the Scottish Ministers think is a function of a public nature and which they designate by order. Overseas purposes Restriction on disclosure for overseas purposes 442 1 Section 18 of the Anti-terrorism, Crime and Security Act 2001 (c. 24) (restrictions on disclosure of information for overseas purposes) applies to a disclosure of information authorised by section 438(1)(a) or (b) or 441(2)(a) or (b). 2 In the application of section 18 of the Anti-terrorism, Crime and Security Act 2001 by virtue of subsection (1) section 20 of that Act must be ignored and the following subsection is substituted for subsection (2) of section 18 of that Act— 2 In subsection (1) the reference, in relation to a direction, to a relevant disclosure is a reference to a disclosure which— a is made for a purpose authorised by section 438(1)(a) or (b) or 441(2)(a) or (b) of the Proceeds of Crime Act 2002, and b is of any such information as is described in the direction. . Data protection legislation 442A In this Part, “ the data protection legislation ” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act). Part 11 Co-operation Enforcement in different parts of the United Kingdom 443 1 Her Majesty may by Order in Council make provision— a for an order made by a court under Part 2 to be enforced in Scotland or Northern Ireland; b for an order made by a court under Part 3 to be enforced in England and Wales or Northern Ireland; c for an order made by a court under Part 4 to be enforced in England and Wales or Scotland; ca for an order made by a court under Part 7 in one part of the United Kingdom to be enforced in another part; d for an order made under Part 8 in one part of the United Kingdom to be enforced in another part; e for a warrant issued under Part 8 in one part of the United Kingdom to be executed in another part. 2 Her Majesty may by Order in Council make provision— a for a function of a receiver appointed in pursuance of Part 2 to be exercisable in Scotland or Northern Ireland; b for a function of an administrator appointed in pursuance of Part 3 to be exercisable in England and Wales or Northern Ireland; c for a function of a receiver appointed in pursuance of Part 4 to be exercisable in England and Wales or Scotland. 3 An Order under this section may include— a provision conferring and imposing functions on the prosecutor , the National Crime Agency or its officers and the relevant Director ; b provision about the registration of orders and warrants; c provision allowing directions to be given in one part of the United Kingdom about the enforcement there of an order made or warrant issued in another part; d provision about the authentication in one part of the United Kingdom of an order made or warrant issued in another part. 4 An Order under this section may— a amend an enactment; b apply an enactment (with or without modifications). 5 In this section “ relevant Director ” has the meaning given by section 352(5A). External requests and orders 444 1 Her Majesty may by Order in Council— a make provision for a prohibition on dealing with property which is the subject of an external request; b make provision for the realisation of property for the purpose of giving effect to an external order. 2 An Order under this section may include provision which (subject to any specified modifications) corresponds to any provision of Part 2, 3 or 4 or Part 5 except Chapter 3. 3 An Order under this section may include— a provision about the functions of any of the listed persons in relation to external requests and orders; aa provision creating offences in relation to external requests and orders which are equivalent to the offences created by section 453B; b provision about the registration of external orders; c provision about the authentication of any judgment or order of an overseas court, and of any other document connected with such a judgment or order or any proceedings relating to it; d provision about evidence (including evidence required to establish whether proceedings have been started or are likely to be started in an overseas court); e provision to secure that any person affected by the implementation of an external request or the enforcement of an external order has an opportunity to make representations to a court in the part of the United Kingdom where the request is being implemented or the order is being enforced. 4 For the purposes of subsection (3)(a) “ the listed persons ” are— a the Secretary of State; b the Lord Advocate; c the Scottish Ministers; ca the Department of Justice in Northern Ireland; d the National Crime Agency; e the Director of Public Prosecutions; f the Director of Public Prosecutions for Northern Ireland; and g the Director of the Serious Fraud Office; ... h . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . External investigations 445 1 Her Majesty may by Order in Council make— a provision to enable orders equivalent to those under Part 8 to be made, and warrants equivalent to those under Part 8 to be issued, for the purposes of an external investigation; b provision creating offences in relation to external investigations which are equivalent to offences created by Part 8 and section 453B . 2 An Order under this section may include— a provision corresponding to any provision of Part 8 (subject to any specified modifications); b provision about the functions of the Secretary of State, the Lord Advocate, the Scottish Ministers, the Department of Justice in Northern Ireland, the National Crime Agency or its officers , the Director of Public Prosecutions, the Director of Public Prosecutions for Northern Ireland, ... the Director of the Serious Fraud Office, constables and customs officers; c provision about evidence (including evidence required to establish whether an investigation is being carried out in a country or territory outside the United Kingdom). 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sharing of beneficial ownership information 445A 1 The relevant Minister must prepare a report about the arrangements in place between— a the government of the United Kingdom, and b the government of each relevant territory, for the sharing of beneficial ownership information. 2 The report must include an assessment of the effectiveness of those arrangements, having regard to such international standards as appear to the relevant Minister to be relevant. 3 The report— a must be prepared before 1 July 2019, and b must relate to the arrangements in place during the period of 18 months from 1 July 2017 to 31 December 2018. 4 The relevant Minister must— a publish the report, and b lay a copy of it before Parliament. 5 The reference in subsection (1) to arrangements in place for the sharing of beneficial ownership information between the government of the United Kingdom and the government of a relevant territory is to such arrangements as are set out in an exchange of notes— a for the provision of beneficial ownership information about a person incorporated in a part of the United Kingdom to a law enforcement authority of the relevant territory at the request of the authority, and b for the provision of beneficial ownership information about a person incorporated in a relevant territory to a law enforcement authority of the United Kingdom at the request of the authority. 6 In this section— “ beneficial ownership information ” means information in relation to the beneficial ownership of persons incorporated in a part of the United Kingdom or (as the case may be) in a relevant territory; “ exchange of notes ” means written documentation signed on behalf of the government of the United Kingdom and the government of a relevant territory setting out details of the agreement reached in respect of the arrangements for the matters mentioned in subsection (5)(a) and (b); “ relevant Minister ” means the Secretary of State or the Minister for the Cabinet Office; “ relevant territory ” means any of the Channel Islands, the Isle of Man or any British overseas territory. Rules of court 446 Rules of court may make such provision as is necessary or expedient to give effect to an Order in Council made under this Part (including provision about the exercise of functions of a judge conferred or imposed by the Order). Interpretation 447 1 An external request is a request by an overseas authority to prohibit dealing with relevant property which is identified in the request. 2 An external order is an order which— a is made by an overseas court where property is found or believed to have been obtained as a result of or in connection with criminal conduct, and b is for the recovery of specified property or a specified sum of money. 3 An external investigation is an investigation by an overseas authority into— a whether property has been obtained as a result of or in connection with criminal conduct, ... aa the extent or whereabouts of property obtained as a result of or in connection with criminal conduct, or b whether a money laundering offence has been committed. 4 Property is all property wherever situated and includes— a money; b all forms of property, real or personal, heritable or moveable; c things in action and other intangible or incorporeal property. 5 Property is obtained by a person if he obtains an interest in it. 6 References to an interest, in relation to property other than land, include references to a right (including a right to possession). 6A A person who obtains a pecuniary advantage as a result of or in connection with conduct is to be taken to obtain, as a result of or in connection with the conduct, a sum of money equal to the value of the pecuniary advantage. 6B References to property or a pecuniary advantage obtained in connection with conduct include references to property or a pecuniary advantage obtained both in that connection and some other. 7 Property is relevant property if there are reasonable grounds to believe that it may be needed to satisfy an external order which has been or which may be made. 8 Criminal conduct is conduct which— a constitutes an offence in any part of the United Kingdom, or b would constitute an offence in any part of the United Kingdom if it occurred there. 9 A money laundering offence is conduct carried out in a country or territory outside the United Kingdom and which if carried out in the United Kingdom would constitute any of the following offences— a an offence under section 327, 328 or 329; b an attempt, conspiracy or incitement to commit an offence specified in paragraph (a); c aiding, abetting, counselling or procuring the commission of an offence specified in paragraph (a). 10 An overseas court is a court of a country or territory outside the United Kingdom. 11 An overseas authority is an authority which has responsibility in a country or territory outside the United Kingdom— a for making a request to an authority in another country or territory (including the United Kingdom) to prohibit dealing with relevant property, b for carrying out an investigation into whether property has been obtained as a result of or in connection with criminal conduct, or c for carrying out an investigation into whether a money laundering offence has been committed. 12 This section applies for the purposes of this Part. Part 12 Miscellaneous and general Miscellaneous Tax 448 Schedule 10 contains provisions about tax. NCA officers : pseudonyms 449 1 This section applies to a National Crime Agency officer if— a he is assigned to do anything on behalf of the National Crime Agency for the purposes of this Act, and b it is necessary or expedient for the purpose of doing the thing for the National Crime Agency officer to identify himself by name. 2 An authorised person may direct that such a National Crime Agency officer may for that purpose identify himself by means of a pseudonym. 3 For the purposes of any proceedings or application under this Act a certificate signed by an authorised person which sufficiently identifies the National Crime Agency officer by reference to the pseudonym is conclusive evidence that that National Crime Agency officer is authorised to use the pseudonym. 4 In any proceedings or application under this Act a National Crime Agency officer in respect of whom a direction under this section is in force must not be asked (and if asked is not required to answer) any question which is likely to reveal his true identity. 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 In this section “ authorised person ” means an NCA officer authorised by the Director General of the NCA for the purposes of this section. Staff of relevant Directors: pseudonyms 449A 1 This section applies to a member of the staff of the relevant Director if— a the member is to exercise a function as a member of that staff under, or in relation to, Part 5 or 8; and b it is necessary or expedient for the purpose of exercising that function for the member of staff to identify himself by name. 2 The relevant Director may direct that such a member of staff may for that purpose identify himself by means of a pseudonym. 3 For the purposes of any proceedings or application under this Act, a certificate signed by the relevant Director which sufficiently identifies the member of staff by reference to the pseudonym is conclusive evidence that that member of staff is authorised to use the pseudonym. 4 In any proceedings or application under this Act a member of the staff of the relevant Director in respect of whom a direction under this section is in force must not be asked (and if asked is not required to answer) any question which is likely to reveal his true identity. 5 The relevant Director may not delegate the exercise of his functions under this section or otherwise authorise another person to exercise those functions on his behalf. 6 In this section “ relevant Director ” has the meaning given by section 352(5A). Pseudonyms: Scotland 450 1 This section applies to— a any person named by the Scottish Ministers for the purpose of a civil recovery investigation , a detained cash investigation, a detained property investigation , a frozen funds investigation or a cryptoasset investigation under Part 8, or b any person authorised by the Scottish Ministers for the purpose of such a civil recovery investigation to receive relevant information under section 391, if it is necessary or expedient for the person to identify himself by name for that purpose. 2 The Scottish Ministers may direct that such a person may for that purpose identify himself by means of a pseudonym. 3 For the purposes of any proceedings or application under this Act, a certificate signed by the Scottish Ministers which sufficiently identifies the person by reference to the pseudonym is conclusive evidence that the person is authorised to use the pseudonym. 4 In any proceedings or application under this Act a person in respect of whom a direction under this section is in force must not be asked (and if asked is not required to answer) any question which is likely to reveal his true identity. Revenue and Customs prosecutions 451 1 Proceedings for a specified offence may be started by the Director of Public Prosecutions or by order of the Commissioners for Her Majesty’s Revenue and Customs (the Commissioners). 2 Where proceedings under subsection (1) are instituted by the Commissioners, the proceedings must be brought in the name of an officer of Revenue and Customs. 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 If the Commissioners investigate, or propose to investigate, any matter to help them to decide— a whether there are grounds for believing that a specified offence has been committed, or b whether a person is to be prosecuted for such an offence, the matter must be treated as an assigned matter within the meaning of the Customs and Excise Management Act 1979 (c. 2). 5 This section— a does not prevent any person (including a officer of Revenue and Customs ) who has power to arrest, detain or prosecute a person for a specified offence from doing so; b does not prevent a court from dealing with a person brought before it following his arrest by a officer of Revenue and Customs for a specified offence, even if the proceedings were not started by an order under subsection (1). 6 The following are specified offences— a an offence under Part 7; b an offence under section 342; c an attempt, conspiracy or incitement to commit an offence specified in paragraph (a) or (b); d aiding, abetting, counselling or procuring the commission of an offence specified in paragraph (a) or (b). 7 This section does not apply to proceedings on indictment in Scotland. Crown servants 452 1 The Secretary of State may by regulations provide that any of the following provisions apply to persons in the public service of the Crown. 2 The provisions are— a the provisions of Part 7; b section 342. 3 In relation to Northern Ireland, the power to make regulations under subsection (1) is exercisable by the Department of Justice in Northern Ireland (and not by the Secretary of State) in relation to persons in the public service of the Crown in right of Her Majesty’s Government in Northern Ireland. References to financial investigators 453 1 The Secretary of State may by order provide that a specified reference in this Act to an accredited financial investigator is a reference to such an investigator who falls within a specified description. 1A The Welsh Ministers may by order provide that a specified reference in this Act to an accredited financial investigator includes a reference to a person exercising a function of the Welsh Revenue Authority who falls within a specified description. 2 A description may , in particular, be framed by reference to a grade designated by a specified person or by reference to particular types of training undertaken . Certain offences in relation to financial investigators 453A 1 A person commits an offence if he assaults an accredited financial investigator who is acting in the exercise of a relevant power. 2 A person commits an offence if he resists or wilfully obstructs an accredited financial investigator who is acting in the exercise of a relevant power. 3 A person guilty of an offence under subsection (1) is liable on summary conviction— a to imprisonment for a term not exceeding 51 weeks; or b to a fine not exceeding level 5 on the standard scale; or to both. 4 A person guilty of an offence under subsection (2) is liable on summary conviction— a to imprisonment for a term not exceeding 51 weeks; or b to a fine not exceeding level 3 on the standard scale; or to both. 5 In this section “ relevant power ” means a power exercisable under— a sections 47C to 47F or 195C to 195F (powers to seize and search for realisable property); b section 289 (powers to search for cash); c section 294 (powers to seize cash); d section 295(1) (power to detain seized cash); da section 303C (powers to search for a listed asset); db section 303J (powers to seize property); dc section 303K (powers to detain seized property); dd section 303Z21 (powers to search for cryptoasset-related items); de section 303Z26 (powers to seize cryptoasset-related items); df section 303Z27 (powers to detain cryptoasset-related items); or e a search and seizure warrant issued under section 352. 6 In the application of this section to England and Wales in relation to an offence committed before the commencement of section 281(5) of the Criminal Justice Act 2003 (c. 44) (alteration of penalties for summary offences), and in the application of this section to Northern Ireland— a the reference to 51 weeks in subsection (3)(a) is to be read as a reference to 6 months; and b the reference to 51 weeks in subsection (4)(a) is to be read as a reference to 1 month. Certain offences in relation to SFO officers 453B 1 A person commits an offence if the person assaults an SFO officer who is acting in the exercise of a relevant power. 2 A person commits an offence if the person resists or wilfully obstructs an SFO officer who is acting in the exercise of a relevant power. 3 A person guilty of an offence under subsection (1) is liable— a on summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, or to a fine, or to both; b on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 6 months, or to a fine not exceeding level 5 on the standard scale, or to both. 4 A person guilty of an offence under subsection (2) is liable— a on summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, or to a fine not exceeding level 3 on the standard scale, or to both; b on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 1 month, or to a fine not exceeding level 3 on the standard scale, or to both. 5 In this section “ relevant power ” means a power exercisable under any of the following— a sections 47C to 47F or 195C to 195F (powers to seize and search for realisable property); b section 289 (powers to search for cash); c section 294 (power to seize cash); d section 295(1) (power to detain seized cash); e section 303C (powers to search for a listed asset); f section 303J (powers to seize property); g section 303K (powers to detain seized property); ga section 303Z21 (powers to search for cryptoasset-related items); gb section 303Z26 (powers to seize cryptoasset-related items); gc section 303Z27 (powers to detain cryptoasset-related items); h a search and seizure warrant issued under section 352. 6 In relation to an offence committed before the coming into force of section 281(5) of the Criminal Justice Act 2003 (alteration of penalties for certain summary offences: England and Wales)— a the reference in subsection (3)(a) to 51 weeks is to be read as a reference to 6 months; b the reference in subsection (4)(a) to 51 weeks is to be read as a reference to 1 month. Obstruction offence in relation to immigration officers 453C 1 A person commits an offence if the person resists or wilfully obstructs an immigration officer who is acting in the exercise of a relevant power. 2 A person guilty of an offence under this section is liable— a on summary conviction in England and Wales, to imprisonment for a term not exceeding 51 weeks, to a fine not exceeding level 3 on the standard scale, or to both; b on summary conviction in Scotland, to imprisonment for a term not exceeding 12 months, to a fine not exceeding level 3 on the standard scale, or to both; c on summary conviction in Northern Ireland, to imprisonment for a term not exceeding 1 month, to a fine not exceeding level 3 on the standard scale, or to both. 3 In this section “ relevant power ” means a power exercisable under— a sections 47C to 47F, 127C to 127F or 195C to 195F (powers to seize and search for realisable property); b section 289 as applied by section 24 of the UK Borders Act 2007 (powers to search for cash); c section 294 as so applied (powers to seize cash); d section 295(1) as so applied (power to detain seized cash); e section 303C as so applied (powers to search for a listed asset); f section 303J as so applied (powers to seize property); g section 303K as so applied (powers to detain seized property); ga section 303Z21 (powers to search for cryptoasset-related items) as applied by section 24 of the UK Borders Act 2007 (exercise of civil recovery powers by immigration officers); gb section 303Z26 as so applied (powers to seize cryptoasset-related items); gc section 303Z27 as so applied (powers to detain cryptoasset-related items); h a search and seizure warrant issued under section 352; or i a search and seizure warrant issued under section 387. 4 The power conferred by subsection (5) of section 28A of the Immigration Act 1971 (arrest without warrant) applies in relation to an offence under this section as it applies in relation to an offence under section 26(1)(g) of that Act (and subsections (6) to (9), (10) and (11) of section 28A of that Act apply accordingly). 5 In relation to an offence committed before the coming into force of section 281(5) of the Criminal Justice Act 2003 (alteration of penalties for certain summary offences: England and Wales) the reference in subsection (2)(a) to 51 weeks is to be read as a reference to 1 month. Customs officers 454 For the purposes of this Act a customs officer is a person commissioned by the Commissioners of Customs and Excise under section 6(3) of the Customs and Excise Management Act 1979 (c. 2). Serious Fraud Office 454A For the purposes of this Act “ SFO officer ” means a member of staff of the Serious Fraud Office. Enactment 455 In this Act (except in section 460(1)) a reference to an enactment includes a reference to— a an Act of the Scottish Parliament; b Northern Ireland legislation. General Amendments 456 Schedule 11 contains miscellaneous and consequential amendments. Repeals and revocations 457 Schedule 12 contains repeals and revocations. Commencement 458 1 The preceding provisions of this Act (except the provisions specified in subsection (3) or (4) ) come into force in accordance with provision made by the Secretary of State by order. 2 But no order may be made by the Secretary of State which includes provision for the commencement of Part 5, 8 or 10 unless the Secretary of State has consulted the Scottish Ministers. 3 The following provisions come into force in accordance with provision made by the Scottish Ministers by order after consultation with the Secretary of State— a Part 3; b this Part, to the extent that it relates to Part 3. 4 Any provision of this Act which provides for the repeal of any provision of the Proceeds of Crime (Northern Ireland) Order 1996 comes into force in accordance with provision made by the Department of Justice in Northern Ireland by order. Orders and regulations 459 1 References in this section to subordinate legislation are to— a any Order in Council under this Act; b any order under this Act (other than one falling to be made by a court); c any regulations under this Act. 2 Subordinate legislation— a may make different provision for different purposes; b may include supplementary, incidental, saving or transitional provisions. 3 Any power to make subordinate legislation is exercisable by statutory instrument ( other than— a the power of the Advocate General for Northern Ireland to make an order under section 377A(5), and b any power of the Department of Justice in Northern Ireland to make subordinate legislation, which are exercisable by statutory rule for the purposes of the Statutory Rules (Northern Ireland) Order 1979 ( S.I. 1979/1573 (N.I.12))) . 3A Subsection (3) does not apply to the power of the Scottish Ministers to make an order under section 118(2B) or regulations under section 131ZA(7) . 4 A statutory instrument is subject to annulment in pursuance of a resolution of either House of Parliament if it contains subordinate legislation other than— a an order under section 35(2C), 41(5A), 41A(5), 47S(4), 67(7A), 75(7) or (8), 190A(5), 195S(4), ... 282, 292(4), 302(7B), 309, 339A(7), 364(4), 377(4) , 377A(5) , 436(6), 438(9) or 458; azza regulations under— i section 67ZB(5) or 84A(5); ii section 131ZC(5) or 150A(5); iii section 251ZB(5) or 232A(5); aza regulations under section 303B(2), 303G(5), 303W(10), 303Y(2), 303Z8(2) , 303Z18(10), 303Z20(2), 303Z35(4), 303Z42(7), 303Z52(10) or 303Z64(10) ; azaa regulations under section 327 (2E)(a) , 328 (7)(a) or 329 (2E)(a) ; azab regulations under section 339ZL (5) ; azb regulations under section 340(14)(c) or (14A)(b), aa an order made by the Welsh Ministers under section 453(1A); b subordinate legislation made by the Scottish Ministers; c an Order in Council made under section 443 which makes provision only in relation to Scotland. 4A A statutory instrument containing an order under section 453(1A) is subject to annulment in pursuance of a resolution of the National Assembly for Wales. 5 A statutory instrument is subject to annulment in pursuance of a resolution of the Scottish Parliament if it contains— a subordinate legislation made by the Scottish Ministers other than regulations under section 131ZA(7) or an order under section 118(2B), 142(6) or (7), 293(4), 303H(4), 398(4), 410(4), 439(6), 441(9) or 458; b an Order in Council made under section 443 which makes provision only in relation to Scotland. 6 No order may be made— a by the Secretary of State under section 35(2C), 41(5A), 41A(5), 47S(4), 67(7A), 75(7) or (8), 190A(5), 195S(4), ... 282, 292(4), 302(7B), 309, 339A(7), 364(4), 377(4), 436(6) or 438(9) unless a draft of the order has been laid before Parliament and approved by a resolution of each House; aa by the Attorney General or the Advocate General for Northern Ireland under section 377A(5) unless a draft of the order has been laid before Parliament and approved by a resolution of each House; b by the Scottish Ministers under section 118(2B), 142(6) or (7), 293(4), 303H(4), 398(4), 410(4), 439(6) or 441(9) unless a draft of the order has been laid before and approved by a resolution of the Scottish Parliament. 6ZA No regulations may be made by the Scottish Ministers under section 131ZA(7) unless a draft of the regulations has been laid before and approved by a resolution of the Scottish Parliament. 6ZAA No regulations may be made by the Secretary of State under any of the following provisions unless a draft of the regulations has been laid before Parliament and approved by a resolution of each House-- a section 67ZB(5) or 84A(5); b section 131ZC(5) or 150A(5); c section 251ZB(5) or 232A(5). 6ZB No regulations may be made by the Secretary of State under section 303B(2), 303G(5), 303W(10), 303Y(2), 303Z8(2) , 303Z18(10), 303Z20(2), 303Z35(4), 303Z42(7), 303Z52(10) or 303Z64(10) unless a draft of the regulations has been laid before Parliament and approved by a resolution of each House. 6ZBA No regulations may be made by the Secretary of State under section 327(2E)(a), 328(7)(a) or 329(2E)(a) unless a draft of the regulations has been laid before Parliament and approved by a resolution of each House. 6ZBB No regulations may be made by the Secretary of State under section 339ZL(5) unless a draft of the regulations has been laid before Parliament and approved by a resolution of each House. 6ZC No regulations may be made by the Treasury or the Secretary of State under section 340(14)(c) or (14A)(b) unless a draft of the regulations has been laid before Parliament and approved by a resolution of each House. 6A If a draft of an order under section 302(7B) or of regulations under section 303W(10) , 303Z18(10), 303Z52(10) or 303Z64(10) or of regulations under section 340(14)(c) or (14A)(b) would, apart from this subsection, be treated as a hybrid instrument for the purposes of the standing orders of either House of Parliament, it shall proceed in that House as if it were not a hybrid instrument. 7 The Scottish Ministers must lay before the Scottish Parliament a copy of every statutory instrument containing an Order in Council made under section 444 or 445. 7A Subordinate legislation made by the Department of Justice in Northern Ireland is subject to negative resolution (within the meaning of section 41(6) of the Interpretation Act (Northern Ireland) 1954) other than an order under section 185(2B), 195T(5), 215(7A), 223(7) or (8), 282, 293A(4), 302(7B), 303I(4), 377ZA(4), 436(6) or 458 or regulations under section 303W(10) or 303Z18(10) . 7B No order shall be made by the Department of Justice under section 185(2B), 195T(5), 215(7A), 223(7) or (8), 282, 293A(4), 302(7B), 303I(4), 377ZA(4) or 436(6) unless a draft of it has been laid before, and approved by a resolution of, the Northern Ireland Assembly. 7BA No regulations may be made by the Department of Justice under section 303W(10) or 303Z18(10) unless a draft of the regulations has been laid before, and approved by a resolution of, the Northern Ireland Assembly. 7C The Department of Justice must lay before the Northern Ireland Assembly a copy of every statutory instrument containing an Order in Council under section 444 or 445. 7D Section 41(3) of the Interpretation Act (Northern Ireland) 1954 applies for the purposes of subsections (7B) , (7BA) and (7C) in relation to the laying of a draft or copy as it applies in relation to the laying of a statutory document under an enactment. 8 In this section references to the Advocate General for Northern Ireland are to be read, before the coming into force of section 27(1) of the Justice (Northern Ireland) Act 2002 (c. 26), as references to the Attorney General for Northern Ireland. Finance 460 1 The following are to be paid out of money provided by Parliament— a any expenditure incurred by any Minister of the Crown under this Act; b any increase attributable to this Act in the sums payable out of money so provided under any other enactment. 2 Any sums received by the Secretary of State in consequence of this Act are to be paid into the Consolidated Fund. 3 Subject to anything in this Act— a any sums received by the Director of Public Prosecutions ... or the Director of the Serious Fraud Office in consequence of this Act are to be paid into the Consolidated Fund; and b any sums received by the Director of Public Prosecutions for Northern Ireland in consequence of this Act are to be paid to the Department of Justice in Northern Ireland , and c any sums received by the Financial Conduct Authority in consequence of this Act are to be paid into the Consolidated Fund. Extent 461 1 Part 2 extends to England and Wales only. 2 In Part 8, Chapter 2 extends to England and Wales and Northern Ireland only. 3 These provisions extend to Scotland only— a Part 3; b in Part 8, Chapter 3. 4 Part 4 extends to Northern Ireland only. 5 The amendments in Schedule 11 have the same extent as the provisions amended. 6 The repeals and revocations in Schedule 12 have the same extent as the provisions repealed or revoked. Short title 462 This Act may be cited as the Proceeds of Crime Act 2002.