There are currently no known outstanding effects for the Proceeds of Crime Act 2002, Paragraph 17.
17(1)Paragraphs 12 to 16 have effect as if they were included in section 61 of the Allowances Act 2001.U.K.
(2)In paragraphs 15 and 16, the tax-neutral amount is the amount that would be brought into account as the disposal value under paragraph 13(2) or (as the case may be) 14 if the provision in question were not disapplied.
Commencement Information
I1Sch. 10 para. 17 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)
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