The Economic Crime and Corporate Transparency Act 2023 (Commencement) (Scotland) Regulations 2025
Source: legislation.gov.uk (2025-11-10)

These Regulations bring into force on 31 March 2026 Part 2 of schedule 8 and section 179 (so far as it relates to that part) of the Economic Crime and Corporate Transparency Act 2023 (“the Act”).

Scottish Statutory Instruments

2025 No. 304 (C. 23)

Proceeds Of Crime

The Economic Crime and Corporate Transparency Act 2023 (Commencement) (Scotland) Regulations 2025

Made

29th October 2025

Laid before the Scottish Parliament

31st October 2025

Coming into force

10th November 2025

The Scottish Ministers make these Regulations in exercise of the power conferred by section 219(4) of the Economic Crime and Corporate Transparency Act 2023(1 (\"#f00001\")).

The Scottish Ministers have consulted the Secretary of State in accordance with section 219(4) of that Act.

Citation and commencement

1. These Regulations may be cited as the Economic Crime and Corporate Transparency Act 2023 (Commencement) (Scotland) Regulations 2025 and come into force on 10 November 2025.

Appointed Day

2. 31 March 2026 is the day appointed for the coming into force of Part 2 of schedule 8 and section 179 (so far as it relates to that Part) of the Economic Crime and Corporate Transparency Act 2023.

ANGELA CONSTANCE

A member of the Scottish Government

St Andrew’s House,

Edinburgh

29th October 2025

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations bring into force on 31 March 2026 Part 2 of schedule 8 and section 179 (so far as it relates to that part) of the Economic Crime and Corporate Transparency Act 2023 (“the Act”).

Schedule 8 of the Act (as introduced by section 179) amends Part 3 of the Proceeds of Crime Act 2002 (c. 29) (\"http://www.legislation.gov.uk/id/ukpga/2002/29\") (“POCA”) (confiscation: Scotland) to extend the confiscation regime under POCA to cryptoassets.

NOTE AS TO EARLIER COMMENCEMENT REGULATIONS

(This note is not part of the Regulations)

ProvisionDate of CommencementInstrument numberSections 1 and 24th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Sections 4(3) and 4(4)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Sections 8 to 214th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 2215th January 2024S.I. 2023/1206 (\"http://www.legislation.gov.uk/id/uksi/2023/1206\")Sections 23 to 264th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 2715th January 2024S.I. 2023/1206 (\"http://www.legislation.gov.uk/id/uksi/2023/1206\")Sections 28 to 304th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 35 (insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 364th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 37 (insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 384th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 39 (insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Sections 40 to 424th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 454th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 474th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 48 (insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 51 (for limited purposes)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 52 (insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 59 other than subsection (2) to the extent that it substitutes section 853A(1)(b)(iii) of the Companies Act 2006 (c. 46) (\"http://www.legislation.gov.uk/id/ukpga/2006/46\")4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Sections 60 and 614th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 634th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 654th March 2024S.I. 2025/349 (\"http://www.legislation.gov.uk/id/uksi/2025/349\")Section 6715th January 2024S.I. 2023/1206 (\"http://www.legislation.gov.uk/id/uksi/2023/1206\")Section 68 (insofar as not already in force)18th March 2024S.I. 2025/349 (\"http://www.legislation.gov.uk/id/uksi/2025/349\")Section 7018th March 2024S.I. 2025/349 (\"http://www.legislation.gov.uk/id/uksi/2025/349\")Section 714th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 75(1) and (2)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 75(3) and (4)5th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Sections 76 to 844th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 85 (insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 864th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 87 (insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Sections 88 to 904th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 91 (insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 924th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Sections 93 and 94 (insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 954th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 96 (insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 974th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 1024th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 10315th January 2024S.I. 2023/1206 (\"http://www.legislation.gov.uk/id/uksi/2023/1206\")Sections 104 to 107 (insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 1084th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 136(2)18th March 2024S.I. 2025/349 (\"http://www.legislation.gov.uk/id/uksi/2025/349\")Section 14715th January 2024S.I. 2023/1206 (\"http://www.legislation.gov.uk/id/uksi/2023/1206\")Section 155 (insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Sections 156 and 1574th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 1614th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 1624th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 1644th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 167 (insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 1694th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 170 (insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 171 to 1734th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Sections 175 to 1774th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 179 (in so far as it relates to Part 1 of Schedule 8, insofar as not already in force)26th April 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 179 (in so far as it relates to Part 3 of Schedule 8, insofar as not already in force)26th April 2024N.I.S.R. 2024/82Section 180 (in part)26th April 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 180 (so far as not already in force)7th November 2024S.I. 2024/1108 (\"http://www.legislation.gov.uk/id/uksi/2024/1108\")Section 181 (insofar as not already in force)26th April 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 18315th January 2024S.I. 2023/1206 (\"http://www.legislation.gov.uk/id/uksi/2023/1206\")Section 185 and 186 (insofar as not already in force)26th April 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Sections 187 to 19315th January 2024S.I. 2023/1206 (\"http://www.legislation.gov.uk/id/uksi/2023/1206\")Sections 199 to 206 (insofar as not already in force)1st September 2025S.I. 2025/349 (\"http://www.legislation.gov.uk/id/uksi/2025/349\")Sections 207 to 2094th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 210 (insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 21115th January 2024S.I. 2023/1206 (\"http://www.legislation.gov.uk/id/uksi/2023/1206\")Section 2124th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Section 214 (insofar as not already in force)15th November 2023S.I. 2023/1206 (\"http://www.legislation.gov.uk/id/uksi/2023/1206\")Section 2154th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Schedule 2 (for limited purposes insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Schedule 3 (insofar as not already in force)4th March 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Part 1 of Schedule 8 (insofar as not already in force)26th April 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Schedule 9 (in part)26th April 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Schedule 9 (insofar as not already in force)7th November 2024S.I. 2024/1108 (\"http://www.legislation.gov.uk/id/uksi/2024/1108\")Schedule 10 (insofar as not already in force)26th April 2024S.I. 2024/269 (\"http://www.legislation.gov.uk/id/uksi/2024/269\")Schedule 1115th January 2024S.I. 2023/1206 (\"http://www.legislation.gov.uk/id/uksi/2023/1206\")Schedule 13 (insofar as not already in force)1st September 2025S.I. 2025/349 (\"http://www.legislation.gov.uk/id/uksi/2025/349\")

(1)

2023 c. 56 (\"http://www.legislation.gov.uk/id/ukpga/2023/56\").