Law

Proceeds of Crime Act 2002

United Kingdom · statute

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In force since 2026-06-30, as the publisher states.

Copy read on 2026-11-08. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 824 provisions
  1. Title and introductory text
  2. 1 The Agency and its Director
  3. 2 Director’s functions: general
  4. 2A Contribution to the reduction of crime
  5. 2B The National Crime Agency and its officers
  6. 2C Prosecuting authorities
  7. 3 Accreditation and training
  8. 4 Co-operation
  9. 5 Advice and assistance
  10. 5A The principal objective
  11. 6 Making of order
  12. 7 Recoverable amount
  13. 8 Defendant’s benefit
  14. 9 Available amount
  15. 9A Hidden property
  16. 10 Assumptions to be made in case of criminal lifestyle
  17. 10A Determination of extent of defendant's interest in property
  18. 11 Time for payment
  19. 12 Interest on unpaid sums
  20. 13 Effect of order on court’s other powers
  21. 13A Orders for securing compliance with confiscation order
  22. 13B Appeals against orders under section 13A
  23. 14 Postponement
  24. 15 Effect of postponement
  25. 15A Timing of confiscation proceedings and effect on sentencing
  26. 15B Early resolution meeting
  27. 15C Early resolution hearing
  28. 16 Statement of information
  29. 17 Defendant’s response to statement of information
  30. 18 Provision of information by defendant
  31. 18A Provision of information as to defendant's interest in property
  32. 19 No order made: reconsideration of case
  33. 20 No order made: reconsideration of benefit
  34. 21 Order made: reconsideration of benefit
  35. 21A Order made: reconsideration of benefit on decrease in value and sale etc
  36. 22 Order made: reconsideration of available amount
  37. 22A Increased available amount: compensation directions
  38. 23 Inadequacy of available amount: variation of order
  39. 24 Inadequacy of available amount: discharge of order
  40. 25 Small amount outstanding: discharge of order
  41. 25A Recovery from estate of deceased defendant impractical: discharge of order
  42. 26 Information
  43. 27 Defendant convicted or committed
  44. 28 Defendant neither convicted nor acquitted
  45. 29 Variation of order
  46. 30 Discharge of order
  47. 31 Appeal by prosecutor etc ...
  48. 32 Court’s powers on appeal
  49. 33 Appeal to Supreme Court
  50. 34 Enforcement authority
  51. 35 Enforcement as fines
  52. 36 Director appointed as enforcement authority
  53. 37 Director’s application for enforcement
  54. 38 Provisions about imprisonment or detention
  55. 39 Reconsideration etc: variation of prison term
  56. 40 Conditions for exercise of powers
  57. 41 Restraint orders
  58. 41ZA Exception for legal expenses in respect of offence with which confiscation proceedings concerned
  59. 41A Restraint orders: power to retain seized property etc.
  60. 42 Application, discharge and variation
  61. 42A Restraint orders: effect of conviction
  62. 43 Appeal to Court of Appeal
  63. 44 Appeal to Supreme Court
  64. 44A Detention of property pending appeal
  65. 45 Seizure
  66. 46 Hearsay evidence
  67. 47 Supplementary
  68. 47A Sections 47B to 47S: meaning of “appropriate officer”
  69. 47B Conditions for exercise of powers
  70. 47C Power to seize property
  71. 47D Search power: premises
  72. 47E Search power: people
  73. 47F Search power: vehicles
  74. 47G “Appropriate approval”
  75. 47H Exercise of powers without judicial approval
  76. 47I Report by appointed person on exercise of powers
  77. 47J Initial detention of seized property
  78. 47K Further detention pending making of restraint order
  79. 47L Further detention pending variation of restraint order
  80. 47M Further detention in other cases
  81. 47N Discharge, variation and lapse of detention order
  82. 47O Appeals
  83. 47P Detention of property pending section 47O appeal
  84. 47Q Hearsay evidence in detention order proceedings
  85. 47R Release of property
  86. 47S Codes of practice
  87. 48 Appointment
  88. 49 Powers
  89. 50 Appointment
  90. 51 Powers
  91. 52 Appointment
  92. 53 Powers
  93. 54 Enforcement receivers
  94. 55 Sums received by designated officer
  95. 56 Director’s receivers
  96. 57 Sums received by Director
  97. 58 Restraint orders
  98. 59 Enforcement receivers
  99. 60 Director’s receivers
  100. 61 Protection
  101. 62 Further applications
  102. 63 Discharge and variation
  103. 64 Management receivers: discharge
  104. 65 Appeal to Court of Appeal
  105. 66 Appeal to Supreme Court
  106. 67 Money
  107. 67ZA Cryptoassets
  108. 67ZB Meaning of “UK-connected cryptoasset service provider”
  109. 67A Seized personal property
  110. 67AA Destruction of seized cryptoassets
  111. 67B Costs of storage and realisation
  112. 67C Sections 67ZA to 67B: appeals
  113. 67D Proceeds of realisation
  114. 67E Appeals in relation to confiscation orders
  115. 67F Appeals under section 67E: supplementary
  116. 67G Appeals in relation to section 10A determinations
  117. 67H Appeals in relation to compliance orders
  118. 67I Appeals in relation to variations of confiscation order
  119. 67J Appeals in relation to restraint orders
  120. 67K Appeals in relation to management and enforcement receivers
  121. 67L Appeals in relation to realisation etc of seized property
  122. 68 Applications and appeals
  123. 69 Specific powers of court and receiver etc.
  124. 70 Committal by magistrates’ court
  125. 71 Sentencing by Crown Court
  126. 72 Serious default
  127. 73 Order varied or discharged
  128. 74 Enforcement abroad
  129. 75 Criminal lifestyle
  130. 76 Conduct and benefit
  131. 77 Tainted gifts
  132. 78 Gifts and their recipients
  133. 79 Value: the basic rule
  134. 80 Value of property obtained from conduct
  135. 80A Mortgages
  136. 81 Value of tainted gifts
  137. 82 Free property
  138. 83 Realisable property
  139. 84 Property: general provisions
  140. 84A Cryptoassets etc
  141. 85 Proceedings
  142. 86 Applications
  143. 87 Confiscation orders
  144. 87A No further possibility of appeal
  145. 88 Other interpretative provisions
  146. 89 Procedure on appeal to the Court of Appeal
  147. 90 Procedure on appeal to the Supreme Court
  148. 91 Crown Court Rules
  149. 92 Making of order
  150. 93 Recoverable amount
  151. 94 Accused’s benefit
  152. 95 Available amount
  153. 96 Assumptions to be made in case of criminal lifestyle
  154. 97 Effect of order on court’s other powers
  155. 97A Application of receipts: restitution order and victim surcharge
  156. 97B Orders for securing compliance with confiscation order
  157. 97C Breach of compliance order
  158. 97D Appeals against variation or discharge of compliance orders
  159. 98 Disposal of family home
  160. 99 Postponement
  161. 100 Effect of postponement
  162. 101 Statement of information
  163. 102 Accused’s response to statement of information
  164. 103 Provision of information by accused
  165. 104 No order made: reconsideration of case
  166. 105 No order made: reconsideration of benefit
  167. 106 Order made: reconsideration of benefit
  168. 107 Order made: reconsideration of available amount
  169. 108 Inadequacy of available amount: variation of order
  170. 109 Inadequacy of available amount: discharge of order
  171. 110 Information
  172. 111 Conviction or other disposal of accused
  173. 112 Accused neither convicted nor acquitted
  174. 113 Variation of order
  175. 114 Discharge of order
  176. 115 Appeal by prosecutor
  177. 116 Time for payment
  178. 116A Further time for payment due to coronavirus
  179. 117 Interest on unpaid sums
  180. 118 Application of provisions about fine enforcement
  181. 119 Conditions for exercise of powers
  182. 120 Restraint orders etc
  183. 120A Restraint orders: power to retain seized property etc.
  184. 121 Application, recall and variation
  185. 122 Appeals
  186. 122A Detention of property pending appeal
  187. 123 Inhibition of property affected by order
  188. 124 Arrestment of property affected by order
  189. 125 Management administrators
  190. 126 Seizure
  191. 127 Restraint orders: restriction on proceedings and remedies
  192. 127A Sections 127B to 127R: meaning of “appropriate officer”
  193. 127B Conditions for exercise of powers
  194. 127C Power to seize property
  195. 127D Search power: premises
  196. 127E Search power: people
  197. 127F Search power: vehicles
  198. 127G “Appropriate approval”
  199. 127H Exercise of powers without judicial approval
  200. 127I Report by appointed person on exercise of powers
  201. 127J Initial detention of seized property
  202. 127K Further detention pending making of restraint order
  203. 127L Further detention pending variation of restraint order
  204. 127M Further detention in other cases
  205. 127N Discharge, variation and lapse of detention order
  206. 127O Appeals
  207. 127P Detention of property pending section 127O appeal
  208. 127Q Release of property
  209. 127R Guidance by Lord Advocate
  210. 128 Enforcement administrators
  211. 129 Management administrators: discharge
  212. 130 Application of sums by enforcement administrator
  213. 131 Sums received by clerk of court
  214. 131ZA Money
  215. 131ZB Cryptoassets
  216. 131ZC Meaning of “UK-connected cryptoasset service provider”
  217. 131A Seized personal property
  218. 131AA Destruction of seized cryptoassets
  219. 131B Costs of storage and realisation
  220. 131C Sections 131ZB to 131B: appeals
  221. 131D Proceeds of realisation
  222. 132 Powers of court and administrator etc
  223. 133 Protection of administrators
  224. 134 Protection of persons affected
  225. 135 Recall and variation of order
  226. 136 Appeals
  227. 137 Administrators: further provision
  228. 138 Administrators: restriction on proceedings and remedies
  229. 139 Serious default
  230. 140 Confiscation order varied or discharged
  231. 141 Enforcement abroad
  232. 142 Criminal lifestyle
  233. 143 Conduct and benefit
  234. 144 Tainted gifts and their recipients
  235. 145 Value: the basic rule
  236. 146 Value of property obtained from conduct
  237. 147 Value of tainted gifts
  238. 148 Free property
  239. 149 Realisable property
  240. 150 Property: general provisions
  241. 150A Cryptoassets etc
  242. 151 Proceedings
  243. 152 Applications
  244. 153 Satisfaction of confiscation orders
  245. 153A No further possibility of appeal
  246. 154 Other interpretative provisions
  247. 155 Rules of court
  248. 156 Making of order
  249. 157 Recoverable amount
  250. 158 Defendant’s benefit
  251. 159 Available amount
  252. 160 Assumptions to be made in case of criminal lifestyle
  253. 160A Determination of extent of defendant's interest in property
  254. 161 Time for payment
  255. 162 Interest on unpaid sums
  256. 163 Effect of order on court’s other powers
  257. 163A Orders for securing compliance with confiscation order
  258. 163B Appeals against orders under section 163A
  259. 164 Postponement
  260. 165 Effect of postponement
  261. 166 Statement of information
  262. 167 Defendant’s response to statement of information
  263. 168 Provision of information by defendant
  264. 168A Provision of information as to defendant's interest in property
  265. 169 No order made: reconsideration of case
  266. 170 No order made: reconsideration of benefit
  267. 171 Order made: reconsideration of benefit
  268. 172 Order made: reconsideration of available amount
  269. 173 Inadequacy of available amount: variation of order
  270. 174 Inadequacy of available amount: discharge of order
  271. 175 Small amount outstanding: discharge of order
  272. 175A Recovery from estate of deceased defendant impractical: discharge of order
  273. 176 Information
  274. 177 Defendant convicted or committed
  275. 178 Defendant neither convicted nor acquitted
  276. 179 Variation of order
  277. 180 Discharge of order
  278. 181 Appeal by prosecutor etc ...
  279. 182 Court’s powers on appeal
  280. 183 Appeal to Supreme Court
  281. 184 Enforcement authority
  282. 185 Enforcement as fines etc
  283. 186 Director’s application for enforcement
  284. 187 Provisions about imprisonment or detention
  285. 188 Reconsideration etc: variation of prison term
  286. 189 Conditions for exercise of powers
  287. 190 Restraint orders
  288. 190A Restraint orders: power to retain seized property
  289. 191 Application, discharge and variation
  290. 192 Appeal to Court of Appeal
  291. 193 Appeal to Supreme Court
  292. 193A Detention of property pending appeal
  293. 194 Seizure
  294. 195 Supplementary
  295. 195A Sections 195B to 195S: meaning of “appropriate officer”
  296. 195B Conditions for exercise of powers
  297. 195C Power to seize property
  298. 195D Search power: premises
  299. 195E Search power: people
  300. 195F Search power: vehicles
  301. 195G “Appropriate approval”
  302. 195H Exercise of powers without judicial approval
  303. 195I Report by appointed person on exercise of powers
  304. 195J Initial detention of seized property
  305. 195K Further detention pending making of restraint order
  306. 195L Further detention pending variation of restraint order
  307. 195M Further detention in other cases
  308. 195N Discharge, variation and lapse of detention order
  309. 195O Appeals
  310. 195P Detention of property pending section 195O appeal
  311. 195Q Hearsay evidence in detention order proceedings
  312. 195R Release of property
  313. 195S Codes of practice : Secretary of State
  314. 195T Codes of practice: Department of Justice
  315. 196 Appointment
  316. 197 Powers
  317. 198 Appointment
  318. 199 Powers
  319. 200 Appointment
  320. 201 Powers
  321. 202 Enforcement receivers
  322. 203 Sums received by chief clerk
  323. 204 Director’s receivers
  324. 205 Sums received by Director
  325. 206 Restraint orders
  326. 207 Enforcement receivers
  327. 208 Director’s receivers
  328. 209 Protection
  329. 210 Further applications
  330. 211 Discharge and variation
  331. 212 Management receivers: discharge
  332. 213 Appeal to Court of Appeal
  333. 214 Appeal to Supreme Court
  334. 215 Money
  335. 215ZA Cryptoassets
  336. 215ZB Meaning of “UK-connected cryptoasset service provider”
  337. 215A Seized personal property
  338. 215AA Destruction of seized cryptoassets
  339. 215B Costs of storage and realisation
  340. 215C Sections 215ZA to 215B: appeals
  341. 215D Proceeds of realisation
  342. 216 Applications and appeals
  343. 217 Powers of court and receiver etc
  344. 218 Committal by magistrates’ court
  345. 219 Sentencing by Crown Court
  346. 220 Serious default
  347. 221 Order varied or discharged
  348. 222 Enforcement abroad
  349. 223 Criminal lifestyle
  350. 224 Conduct and benefit
  351. 225 Tainted gifts
  352. 226 Gifts and their recipients
  353. 227 Value: the basic rule
  354. 228 Value of property obtained from conduct
  355. 229 Value of tainted gifts
  356. 230 Free property
  357. 231 Realisable property
  358. 232 Property: general provisions
  359. 232A Cryptoassets etc
  360. 233 Proceedings
  361. 234 Applications
  362. 235 Confiscation orders
  363. 235A No further possibility of appeal
  364. 236 Other interpretative provisions
  365. 237 Procedure on appeal to the Court of Appeal
  366. 238 Procedure on appeal to the
  367. 239 Crown Court Rules
  368. 240 General purpose of this Part
  369. 241 “Unlawful conduct”
  370. 241A “Gross human rights abuse or violation”
  371. 242 “Property obtained through unlawful conduct”
  372. 243 Proceedings for recovery orders in England and Wales or Northern Ireland
  373. 244 Proceedings for recovery orders in Scotland
  374. 245 “Associated property”
  375. 245ZA Notice to local authority: Scotland
  376. 245A Application for property freezing order
  377. 245B Variation and setting aside of order
  378. 245C Exclusions
  379. 245D Restriction on proceedings and remedies
  380. 245E Receivers in connection with property freezing orders
  381. 245F Powers of receivers appointed under section 245E
  382. 245G Supervision of section 245E receiver and variations
  383. 246 Application for interim receiving order
  384. 247 Functions of interim receiver
  385. 248 Registration
  386. 249 Registration (Northern Ireland)
  387. 250 Duties of respondent etc.
  388. 251 Supervision of interim receiver and variation of order
  389. 252 Restrictions on dealing etc. with property
  390. 253 Restriction on proceedings and remedies
  391. 254 Exclusion of property which is not recoverable etc.
  392. 255 Reporting
  393. 255A Application for prohibitory property order
  394. 255B Variation and recall of prohibitory property order
  395. 255C Exclusions
  396. 255D Restriction on proceedings and remedies
  397. 255E Arrestment of property affected by prohibitory property order
  398. 255F Inhibition of property affected by prohibitory property order
  399. 255G Receivers in connection with prohibitory property orders
  400. 255H Powers of receivers appointed under section 255G
  401. 255I Supervision of PPO receiver and variations
  402. 256 Application for interim administration order
  403. 257 Functions of interim administrator
  404. 258 Inhibition of property affected by order
  405. 259 Duties of respondent etc.
  406. 260 Supervision of interim administrator and variation of order
  407. 261 Restrictions on dealing etc. with property
  408. 262 Restriction on proceedings and remedies
  409. 263 Exclusion of property which is not recoverable etc.
  410. 264 Reporting
  411. 265 Arrestment of property affected by interim administration order
  412. 266 Recovery orders
  413. 267 Functions of the trustee for civil recovery
  414. 268 Recording of recovery order (Scotland)
  415. 269 Rights of pre-emption, etc.
  416. 269A Leases and occupancy rights: Scotland
  417. 270 Associated and joint property
  418. 271 Agreements about associated and joint property
  419. 272 Associated and joint property: default of agreement
  420. 273 Payments in respect of rights under pension schemes
  421. 274 Consequential adjustment of liabilities under pension schemes
  422. 275 Pension schemes: supplementary
  423. 276 Consent orders
  424. 277 Consent orders: pensions
  425. 278 Limit on recovery
  426. 279 Section 278: supplementary
  427. 280 Applying realised proceeds
  428. 281 Victims of theft, etc.
  429. 282 Other exemptions
  430. 282A Scope of powers
  431. 282B Enforcement abroad before recovery order: enforcement authority
  432. 282C Enforcement abroad before recovery order: receiver or administrator
  433. 282CA Enforcement abroad before recovery order: PPO receiver
  434. 282D Evidence overseas: interim receiver or interim administrator
  435. 282E Evidence overseas: restrictions on use
  436. 282F Enforcement abroad: after recovery order
  437. 283 Compensation
  438. 284 Payment of interim administrator or trustee (Scotland)
  439. 285 Effect on diligence of recovery order (Scotland)
  440. 286 Scope of powers (Scotland)
  441. 286A Legal expenses excluded from freezing: required conditions
  442. 286B Legal expenses: regulations for purposes of section 266(8B) or 286A(3)
  443. 287 Financial threshold
  444. 288 Limitation
  445. 288A Costs orders and expenses orders
  446. 289 Searches
  447. 290 Prior approval
  448. 291 Report on exercise of powers
  449. 292 Code of practice
  450. 293 Code of practice (Scotland)
  451. 293A Code of practice (Northern Ireland)
  452. 294 Seizure of cash
  453. 295 Detention of seized cash
  454. 296 Interest
  455. 297 Release of detained cash
  456. 297A Forfeiture notice
  457. 297B Content
  458. 297C Effect
  459. 297D Detention following lapse of notice
  460. 297E Application to set aside forfeiture
  461. 297F Release of cash subject to forfeiture notice
  462. 297G Application of forfeited cash
  463. 298 Forfeiture
  464. 299 Appeal against decision under section 298
  465. 300 Application of forfeited cash
  466. 301 Victims and other owners
  467. 302 Compensation
  468. 302A Powers for prosecutors to appear in proceedings
  469. 303 “The minimum amount”
  470. 303A Financial investigators
  471. 303B “Listed asset”
  472. 303C Searches
  473. 303D Searches: supplemental provision
  474. 303E Prior approval
  475. 303F Report on exercise of powers
  476. 303G Code of practice: Secretary of State
  477. 303H Code of practice: Scotland
  478. 303I Code of practice: Northern Ireland
  479. 303J Seizure of listed assets
  480. 303K Initial detention of seized property
  481. 303L Further detention of seized property
  482. 303M Testing and safekeeping of property seized under section 303J
  483. 303N Release of detained property
  484. 303O Forfeiture
  485. 303P Associated and joint property
  486. 303Q Agreements about associated and joint property
  487. 303R Associated and joint property: default of agreement
  488. 303S Sections 303O to 303R: appeals
  489. 303T Realisation of forfeited property
  490. 303U Proceeds of realisation
  491. 303V Victims and other owners
  492. 303W Compensation
  493. 303X Powers for prosecutors to appear in proceedings
  494. 303Y “The minimum value”
  495. 303Z Financial investigators
  496. 303Z1 Application for account freezing order
  497. 303Z2 Restrictions on making of application under section 303Z1
  498. 303Z3 Making of account freezing order
  499. 303Z4 Variation and setting aside of account freezing order
  500. 303Z5 Exclusions
  501. 303Z6 Restriction on proceedings and remedies
  502. 303Z7 “Bank”
  503. 303Z8 “The minimum amount”
  504. 303Z9 Account forfeiture notice
  505. 303Z10 Giving of account forfeiture notice
  506. 303Z11 Lapse of account forfeiture notice
  507. 303Z12 Application to set aside forfeiture
  508. 303Z13 Application of money forfeited under account forfeiture notice
  509. 303Z14 Forfeiture order
  510. 303Z15 Continuation of account freezing order pending appeal
  511. 303Z16 Appeal against decision under section 303Z14
  512. 303Z17 Application of money forfeited under account forfeiture order
  513. 303Z17A Victims and other owners
  514. 303Z18 Compensation
  515. 303Z19 Powers for prosecutors to appear in proceedings
  516. 303Z20 Definitions
  517. 303Z21 Searches
  518. 303Z22 Searches: supplemental provision
  519. 303Z23 Prior approval
  520. 303Z24 Report on exercise of powers
  521. 303Z25 Codes of practice
  522. 303Z26 Seizure of cryptoasset-related items
  523. 303Z27 Initial detention of seized cryptoasset-related items
  524. 303Z28 Further detention of seized cryptoasset-related items
  525. 303Z29 Seizure of cryptoassets
  526. 303Z30 Prior authorisation for detention of cryptoassets
  527. 303Z31 Initial detention of seized cryptoassets
  528. 303Z32 Further detention of seized cryptoassets
  529. 303Z33 Safekeeping of cryptoassets and cryptoasset-related items
  530. 303Z34 Release of cryptoassets and cryptoasset-related items
  531. 303Z35 Definitions
  532. 303Z36 Application for crypto wallet freezing order
  533. 303Z37 Making of a crypto wallet freezing order
  534. 303Z38 Variation and setting aside of crypto wallet freezing order
  535. 303Z39 Exclusions
  536. 303Z40 Restrictions on proceedings and remedies
  537. 303Z41 Forfeiture order
  538. 303Z42 Forfeiture order: supplementary
  539. 303Z43 Associated and joint property
  540. 303Z44 Agreements about associated and joint property
  541. 303Z45 Associated and joint property: default of agreement
  542. 303Z46 Continuation of crypto wallet freezing order pending appeal
  543. 303Z47 Sections 303Z41 to 303Z45: appeals
  544. 303Z48 Realisation or destruction of forfeited cryptoassets etc
  545. 303Z49 Proceeds of realisation
  546. 303Z50 Victims and other owners: detained cryptoassets
  547. 303Z51 Victims and other owners: crypto wallet freezing orders
  548. 303Z52 Compensation
  549. 303Z53 Powers for prosecutors to appear in proceedings
  550. 303Z54 Detained cryptoassets: conversion
  551. 303Z55 Frozen crypto wallet: conversion
  552. 303Z56 Conversion: existing forfeiture proceedings
  553. 303Z57 Detained cryptoassets: detention of proceeds of conversion
  554. 303Z58 Frozen crypto wallets: detention of proceeds of conversion
  555. 303Z59 Release of detained converted cryptoassets
  556. 303Z60 Forfeiture order
  557. 303Z61 Appeal against decision under section 303Z60
  558. 303Z62 Application of forfeited converted cryptoassets
  559. 303Z63 Victims and other owners
  560. 303Z64 Compensation
  561. 303Z65 Powers for prosecutors to appear in proceedings
  562. 303Z66 Interpretation
  563. 304 Property obtained through unlawful conduct
  564. 305 Tracing property, etc.
  565. 306 Mixing property
  566. 307 Recoverable property: accruing profits
  567. 308 General exceptions
  568. 309 Other exemptions
  569. 310 Granting interests
  570. 311 Insolvency
  571. 311A Financial investigators
  572. 312 Performance of functions of Scottish Ministers by constables in Scotland
  573. 313 Restriction on performance of Director’s functions by police
  574. 314 Obtaining and disposing of property
  575. 315 Northern Ireland courts
  576. 316 General interpretation
  577. 317 The National Crime Agency's general Revenue functions
  578. 318 Revenue functions regarding employment
  579. 319 Source of income
  580. 320 Appeals
  581. 321 The National Crime Agency's functions: transfers of value
  582. 322 The National Crime Agency's functions: certain settlements
  583. 323 Functions
  584. 324 Exercise of Revenue functions
  585. 325 Declarations
  586. 326 Interpretation
  587. 327 Concealing etc
  588. 328 Arrangements
  589. 329 Acquisition, use and possession
  590. 330 Failure to disclose: regulated sector
  591. 331 Failure to disclose: nominated officers in the regulated sector
  592. 332 Failure to disclose: other nominated officers
  593. 333 Tipping off
  594. 333A Tipping off: regulated sector
  595. 333B Disclosures within an undertaking or group etc
  596. 333C Other permitted disclosures between institutions etc
  597. 333D Other permitted disclosures etc
  598. 333E Interpretation of sections 333A to 333D
  599. 334 Penalties
  600. 335 Appropriate consent
  601. 336 Nominated officer: consent
  602. 336A Power of court to extend the moratorium period
  603. 336B Proceedings under section 336A: supplementary
  604. 336C Extension of moratorium period pending determination of proceedings etc
  605. 336D Sections 336A to 336C: interpretation
  606. 337 Protected disclosures
  607. 338 Authorised disclosures
  608. 339 Form and manner of disclosures
  609. 339ZA Disclosures to the NCA
  610. 339ZB Voluntary disclosures within the regulated sector
  611. 339ZC Section 339ZB: disclosure requests and required notifications
  612. 339ZD Section 339ZB: effect on required disclosures under section 330 or 331
  613. 339ZE Limitations on application of section 339ZD(2) and (3)
  614. 339ZF Section 339ZB: supplementary
  615. 339ZG Sections 339ZB to 339ZF: interpretation
  616. 339ZH Information orders
  617. 339ZL Code of practice about certain information orders
  618. 339ZI Statements
  619. 339ZJ Appeals
  620. 339ZK Supplementary
  621. 339A Threshold amounts
  622. 340 Interpretation
  623. 341 Investigations
  624. 341A Orders and warrants sought for civil recovery investigations
  625. 342 Offences of prejudicing investigation
  626. 343 Judges
  627. 344 Courts
  628. 345 Production orders
  629. 346 Requirements for making of production order
  630. 347 Order to grant entry
  631. 348 Further provisions
  632. 349 Computer information
  633. 350 Government departments
  634. 351 Supplementary
  635. 352 Search and seizure warrants
  636. 353 Requirements where production order not available
  637. 354 Further provisions: general
  638. 355 Further provisions: confiscation , money laundering, detained cash, detained property , frozen funds and cryptoasset investigations
  639. 356 Further provisions: civil recovery ... and exploitation proceeds investigations
  640. 356A Certain offences in relation to execution of search and seizure warrants
  641. 357 Disclosure orders
  642. 358 Requirements for making of disclosure order
  643. 359 Offences
  644. 360 Statements
  645. 361 Further provisions
  646. 362 Supplementary
  647. 362A Unexplained wealth orders
  648. 362B Requirements for making of unexplained wealth order
  649. 362C Effect of order: cases of non-compliance
  650. 362D Effect of order: cases of compliance or purported compliance
  651. 362DA Extension of period for making determination where interim freezing order has been made
  652. 362DB Extension of period pending determination of proceedings etc
  653. 362E Offence
  654. 362F Statements
  655. 362G Disclosure of information, copying of documents, etc
  656. 362H Holding of property: trusts and company arrangements etc
  657. 362I Supplementary
  658. 362IA Annual reports
  659. 362J Application for interim freezing order
  660. 362K Variation and discharge of interim freezing order
  661. 362L Exclusions
  662. 362M Restrictions on proceedings and remedies
  663. 362N Receivers in connection with interim freezing orders
  664. 362O Powers of receivers appointed under section 362N
  665. 362P Supervision of section 362N receiver and variations
  666. 362Q Registration
  667. 362R Compensation
  668. 362S Enforcement abroad: enforcement authority
  669. 362T Enforcement abroad: receiver
  670. 362U Costs orders
  671. 363 Customer information orders
  672. 364 Meaning of customer information
  673. 365 Requirements for making of customer information order
  674. 366 Offences
  675. 367 Statements
  676. 368 Disclosure of information
  677. 369 Supplementary
  678. 370 Account monitoring orders
  679. 371 Requirements for making of account monitoring order
  680. 372 Statements
  681. 373 Applications
  682. 374 Disclosure of information
  683. 375 Supplementary
  684. 375A Evidence overseas
  685. 375B Evidence overseas: restrictions on use
  686. 375C Restriction on exercise of certain powers conferred on officers of Revenue and Customs
  687. 376 Evidence overseas
  688. 377 Code of practice of Secretary of State etc.
  689. 377ZA Code of practice (Northern Ireland)
  690. 377ZB Disapplication of PACE codes
  691. 377A Code of practice of Attorney General or Advocate General for Northern Ireland
  692. 378 Officers
  693. 379 Miscellaneous
  694. 380 Production orders
  695. 381 Requirements for making of production order
  696. 382 Order to grant entry
  697. 383 Further provisions
  698. 384 Computer information
  699. 385 Government departments
  700. 386 Supplementary
  701. 387 Search warrants
  702. 388 Requirements where production order not available
  703. 389 Further provisions: general
  704. 390 Further provisions: confiscation, civil recovery , detained cash , detained property, frozen funds , money laundering and cryptoasset
  705. 391 Disclosure orders
  706. 392 Requirements for making of disclosure order
  707. 393 Offences
  708. 394 Statements
  709. 395 Further provisions
  710. 396 Supplementary
  711. 396A Unexplained wealth orders
  712. 396B Requirements for making of unexplained wealth order
  713. 396C Effect of order: cases of non-compliance
  714. 396D Effect of order: cases of compliance or purported compliance
  715. 396DA Extension of period for making determination where interim freezing order has been made
  716. 396DB Extension of period pending determination of proceedings etc
  717. 396E Offence
  718. 396F Statements
  719. 396G Disclosure of information, copying of documents, etc
  720. 396H Holding of property: trusts and company arrangements etc
  721. 396I Supplementary
  722. 396J Application for interim freezing order
  723. 396K Variation and recall of interim freezing order
  724. 396L Exclusions
  725. 396M Restrictions on proceedings and remedies
  726. 396N Arrestment of property affected by interim freezing order
  727. 396O Inhibition of property affected by interim freezing order
  728. 396P Receivers in connection with interim freezing orders
  729. 396Q Powers of receivers appointed under section 396P
  730. 396R Supervision of section 396P receiver and variations
  731. 396S Compensation
  732. 396T Enforcement abroad: Scottish Ministers
  733. 396U Enforcement abroad: receiver
  734. 396V Expenses orders
  735. 397 Customer information orders
  736. 398 Meaning of customer information
  737. 399 Requirements for making of customer information order
  738. 400 Offences
  739. 401 Statements
  740. 402 Further provisions
  741. 403 Supplementary
  742. 404 Account monitoring orders
  743. 405 Requirements for making of account monitoring order
  744. 406 Statements
  745. 407 Further provisions
  746. 408 Supplementary
  747. 408A Evidence overseas
  748. 408B Evidence overseas: restrictions on use
  749. 408C Restriction on exercise of certain powers conferred on officers of Revenue and Customs
  750. 409 Jurisdiction of sheriff
  751. 410 Code of practice
  752. 411 Performance of functions of Scottish Ministers by constables in Scotland
  753. 412 Interpretation
  754. 412A Power to vary monetary amounts
  755. 413 Criminal conduct
  756. 414 Property
  757. 415 Money laundering offences
  758. 416 Other interpretative provisions
  759. 417 Modifications of the 1986 Act
  760. 418 Restriction of powers
  761. 419 Tainted gifts
  762. 420 Modifications of the 2016 Act
  763. 421 Restriction of powers
  764. 422 Tainted gifts
  765. 423 Modifications of the 1989 Order
  766. 424 Restriction of powers
  767. 425 Tainted gifts
  768. 426 Winding up under the 1986 Act
  769. 427 Tainted gifts
  770. 428 Winding up under the 1989 Order
  771. 429 Tainted gifts
  772. 430 Floating charges
  773. 431 Limited liability partnerships
  774. 432 Insolvency practitioners
  775. 433 Meaning of insolvency practitioner
  776. 434 Interpretation
  777. 435 Use of information by certain authorities
  778. 436 Disclosure of information to certain authorities
  779. 437 Further disclosure
  780. 438 Disclosure of information by certain authorities
  781. 439 Disclosure of information to Lord Advocate and to Scottish Ministers
  782. 440 Further disclosure
  783. 441 Disclosure of information by Lord Advocate and by Scottish Ministers
  784. 442 Restriction on disclosure for overseas purposes
  785. 442A Data protection legislation
  786. 443 Enforcement in different parts of the United Kingdom
  787. 444 External requests and orders
  788. 445 External investigations
  789. 445A Sharing of beneficial ownership information
  790. 446 Rules of court
  791. 447 Interpretation
  792. 448 Tax
  793. 449 NCA officers: pseudonyms
  794. 449A Staff of relevant Directors: pseudonyms
  795. 450 Pseudonyms: Scotland
  796. 451 Revenue and Customs prosecutions
  797. 452 Crown servants
  798. 453 References to financial investigators
  799. 453A Certain offences in relation to financial investigators
  800. 453B Certain offences in relation to SFO officers
  801. 453C Obstruction offence in relation to immigration officers
  802. 454 Customs officers
  803. 454A Serious Fraud Office
  804. 455 Enactment
  805. 456 Amendments
  806. 457 Repeals and revocations
  807. 458 Commencement
  808. 459 Orders and regulations
  809. 460 Finance
  810. 461 Extent
  811. 462 Short title
  812. SCHEDULE 1 Assets Recovery Agency
  813. SCHEDULE 2 Lifestyle offences: England and Wales
  814. SCHEDULE 3 Administrators: further provision
  815. SCHEDULE 4 Lifestyle offences: Scotland
  816. SCHEDULE 5 Lifestyle offences: Northern Ireland
  817. SCHEDULE 6 Powers of interim receiver or administrator
  818. SCHEDULE 7 Powers of trustee for civil recovery
  819. SCHEDULE 7A Connection with relevant part of United Kingdom
  820. SCHEDULE 8 Forms of declarations
  821. SCHEDULE 9 Regulated sector and supervisory authorities
  822. SCHEDULE 10 Tax
  823. SCHEDULE 11 Amendments
  824. SCHEDULE 12 Repeals and revocations

Proposed changes to this act

No one has proposed a change to this act yet.

824 provisions

373 Applications

An application for an account monitoring order may be made ex parte to a judge in chambers.

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374 Disclosure of information

An account monitoring order has effect in spite of any restriction on the disclosure of information (however imposed).

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375 Supplementary

(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.

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375A Evidence overseas

(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.

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375B Evidence overseas: restrictions on use

(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.

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375C Restriction on exercise of certain powers conferred on officers of Revenue and Customs

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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376 Evidence overseas

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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377 Code of practice of Secretary of State etc.

(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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377ZA Code of practice (Northern Ireland)

(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.

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377ZB Disapplication of PACE codes

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).

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377A Code of practice of Attorney General or Advocate General for Northern Ireland

(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.

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378 Officers

(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.

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379 Miscellaneous

“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)).

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380 Production orders

(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.

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381 Requirements for making of production order

(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.

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382 Order to grant entry

(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.

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383 Further provisions

(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.

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384 Computer information

(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.

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385 Government departments

(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.

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386 Supplementary

(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.

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387 Search warrants

(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.

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388 Requirements where production order not available

(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.

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389 Further provisions: general

A search warrant does not confer the right to seize any items subject to legal privilege.

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390 Further provisions: confiscation, civil recovery , detained cash , detained property, frozen funds , money laundering and cryptoasset

(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.

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391 Disclosure orders

(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.

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392 Requirements for making of disclosure order

(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.

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393 Offences

(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.

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394 Statements

(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.

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395 Further provisions

(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.

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396 Supplementary

(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.

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396A Unexplained wealth orders

(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.

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396B Requirements for making of unexplained wealth order

(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.

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396C Effect of order: cases of non-compliance

(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.

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396D Effect of order: cases of compliance or purported compliance

(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.

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396DA Extension of period for making determination where interim freezing order has been made

(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)).

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396DB Extension of period pending determination of proceedings etc

(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.

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396E Offence

(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.

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396F Statements

(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.

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396G Disclosure of information, copying of documents, etc

(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.

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396H Holding of property: trusts and company arrangements etc

(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.

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