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Proceeds of Crime Act 2002

Changes to legislation:

Proceeds of Crime Act 2002 is up to date with all changes known to be in force on or before 27 December 2024. There are changes that may be brought into force at a future date. Help about Changes to Legislation

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  1. Introductory Text

  2. Part 1 Introductory

    1. 1. The Agency and its Director

    2. 2. Director’s functions: general

    3. 2A.Contribution to the reduction of crime

    4. 2B. SOCA and members of SOCA's staff

    5. 2C.Prosecuting authorities

    6. 3. Accreditation and training

    7. 4. Co-operation

    8. 5. Advice and assistance

  3. Part 2 Confiscation: England and Wales

    1. Confiscation orders

      1. 6. Making of order

      2. 7. Recoverable amount

      3. 8. Defendant’s benefit

      4. 9. Available amount

      5. 10. Assumptions to be made in case of criminal lifestyle

      6. 11. Time for payment

      7. 12. Interest on unpaid sums

      8. 13. Effect of order on court’s other powers

    2. Procedural matters

      1. 14. Postponement

      2. 15. Effect of postponement

      3. 16. Statement of information

      4. 17. Defendant’s response to statement of information

      5. 18. Provision of information by defendant

    3. Reconsideration

      1. 19. No order made: reconsideration of case

      2. 20. No order made: reconsideration of benefit

      3. 21. Order made: reconsideration of benefit

      4. 22. Order made: reconsideration of available amount

      5. 23. Inadequacy of available amount: variation of order

      6. 24. Inadequacy of available amount: discharge of order

      7. 25. Small amount outstanding: discharge of order

      8. 26. Information

    4. Defendant absconds

      1. 27. Defendant convicted or committed

      2. 28. Defendant neither convicted nor acquitted

      3. 29. Variation of order

      4. 30. Discharge of order

    5. Appeals

      1. 31. Appeal by prosecutor ...

      2. 32. Court’s powers on appeal

      3. 33. Appeal to House of Lords

    6. Enforcement authority

      1. 34. Enforcement authority

    7. Enforcement as fines etc

      1. 35. Enforcement as fines

      2. 36. Director appointed as enforcement authority

      3. 37. Director’s application for enforcement

      4. 38. Provisions about imprisonment or detention

      5. 39. Reconsideration etc: variation of prison term

    8. Restraint orders

      1. 40. Conditions for exercise of powers

      2. 41. Restraint orders

      3. 42. Application, discharge and variation

      4. 43. Appeal to Court of Appeal

      5. 44. Appeal to House of Lords

      6. 45. Seizure

      7. 46. Hearsay evidence

      8. 47. Supplementary

    9. Management receivers

      1. 48. Appointment

      2. 49. Powers

    10. Enforcement receivers

      1. 50. Appointment

      2. 51. Powers

    11. Director’s receivers

      1. 52. Appointment

      2. 53. Powers

    12. Application of sums

      1. 54. Enforcement receivers

      2. 55. Sums received by designated officer

      3. 56. Director’s receivers

      4. 57. Sums received by Director

    13. Restrictions

      1. 58. Restraint orders

      2. 59. Enforcement receivers

      3. 60. Director’s receivers

    14. Receivers: further provisions

      1. 61. Protection

      2. 62. Further applications

      3. 63. Discharge and variation

      4. 64. Management receivers: discharge

      5. 65. Appeal to Court of Appeal

      6. 66. Appeal to House of Lords

    15. Seized money

      1. 67. Seized money

    16. Financial investigators

      1. 68. Applications and appeals

    17. Exercise of powers

      1. 69. Powers of court and receiver

    18. Committal

      1. 70. Committal by magistrates’ court

      2. 71. Sentencing by Crown Court

    19. Compensation

      1. 72. Serious default

      2. 73. Order varied or discharged

    20. Enforcement abroad

      1. 74. Enforcement abroad

    21. Interpretation

      1. 75. Criminal lifestyle

      2. 76. Conduct and benefit

      3. 77. Tainted gifts

      4. 78. Gifts and their recipients

      5. 79. Value: the basic rule

      6. 80. Value of property obtained from conduct

      7. 81. Value of tainted gifts

      8. 82. Free property

      9. 83. Realisable property

      10. 84. Property: general provisions

      11. 85. Proceedings

      12. 86. Applications

      13. 87. Confiscation orders

      14. 88. Other interpretative provisions

    22. General

      1. 89. Procedure on appeal to the Court of Appeal

      2. 90. Procedure on appeal to the House of Lords

      3. 91. Crown Court Rules

  4. Part 3 Confiscation: Scotland

    1. Confiscation orders

      1. 92. Making of order

      2. 93. Recoverable amount

      3. 94. Accused’s benefit

      4. 95. Available amount

      5. 96. Assumptions to be made in case of criminal lifestyle

      6. 97. Effect of order on court’s other powers

      7. 98. Disposal of family home

    2. Procedural matters

      1. 99. Postponement

      2. 100. Effect of postponement

      3. 101. Statement of information

      4. 102. Accused’s response to statement of information

      5. 103. Provision of information by accused

    3. Reconsideration

      1. 104. No order made: reconsideration of case

      2. 105. No order made: reconsideration of benefit

      3. 106. Order made: reconsideration of benefit

      4. 107. Order made: reconsideration of available amount

      5. 108. Inadequacy of available amount: variation of order

      6. 109. Inadequacy of available amount: discharge of order

      7. 110. Information

    4. Accused unlawfully at large

      1. 111. Conviction or other disposal of accused

      2. 112. Accused neither convicted nor acquitted

      3. 113. Variation of order

      4. 114. Discharge of order

    5. Appeals

      1. 115. Appeal by prosecutor

    6. Payment and enforcement

      1. 116. Time for payment

      2. 117. Interest on unpaid sums

      3. 118. Application of provisions about fine enforcement

    7. Restraint orders etc

      1. 119. Conditions for exercise of powers

      2. 120. Restraint orders etc

      3. 121. Application, recall and variation

      4. 122. Appeals

      5. 123. Inhibition of property affected by order

      6. 124. Arrestment of property affected by order

      7. 125. Management administrators

      8. 126. Seizure

      9. 127. Restraint orders: restriction on proceedings and remedies

    8. Realisation of property: general

      1. 128. Enforcement administrators

      2. 129. Management administrators: discharge

      3. 130. Application of sums by enforcement administrator

      4. 131. Sums received by clerk of court

    9. Exercise of powers

      1. 132. Powers of court and administrator

    10. Administrators: general

      1. 133. Protection of administrators

      2. 134. Protection of persons affected

      3. 135. Recall and variation of order

      4. 136. Appeals

      5. 137. Administrators: further provision

      6. 138. Administrators: restriction on proceedings and remedies

    11. Compensation

      1. 139. Serious default

      2. 140. Confiscation order varied or discharged

    12. Enforcement abroad

      1. 141. Enforcement abroad

    13. Interpretation

      1. 142. Criminal lifestyle

      2. 143. Conduct and benefit

      3. 144. Tainted gifts and their recipients

      4. 145. Value: the basic rule

      5. 146. Value of property obtained from conduct

      6. 147. Value of tainted gifts

      7. 148. Free property

      8. 149. Realisable property

      9. 150. Property: general provisions

      10. 151. Proceedings

      11. 152. Applications

      12. 153. Satisfaction of confiscation orders

      13. 154. Other interpretative provisions

    14. General

      1. 155. Rules of court

  5. Part 4 Confiscation: Northern Ireland

    1. Confiscation orders

      1. 156. Making of order

      2. 157. Recoverable amount

      3. 158. Defendant’s benefit

      4. 159. Available amount

      5. 160. Assumptions to be made in case of criminal lifestyle

      6. 161. Time for payment

      7. 162. Interest on unpaid sums

      8. 163. Effect of order on court’s other powers

    2. Procedural matters

      1. 164. Postponement

      2. 165. Effect of postponement

      3. 166. Statement of information

      4. 167. Defendant’s response to statement of information

      5. 168. Provision of information by defendant

    3. Reconsideration

      1. 169. No order made: reconsideration of case

      2. 170. No order made: reconsideration of benefit

      3. 171. Order made: reconsideration of benefit

      4. 172. Order made: reconsideration of available amount

      5. 173. Inadequacy of available amount: variation of order

      6. 174. Inadequacy of available amount: discharge of order

      7. 175. Small amount outstanding: discharge of order

      8. 176. Information

    4. Defendant absconds

      1. 177. Defendant convicted or committed

      2. 178. Defendant neither convicted nor acquitted

      3. 179. Variation of order

      4. 180. Discharge of order

    5. Appeals

      1. 181. Appeal by prosecutor ...

      2. 182. Court’s powers on appeal

      3. 183. Appeal to House of Lords

    6. Enforcement authority

      1. 184. Enforcement authority

    7. Enforcement as fines etc

      1. 185. Enforcement as fines etc

      2. 186. Director’s application for enforcement

      3. 187. Provisions about imprisonment or detention

      4. 188. Reconsideration etc: variation of prison term

    8. Restraint orders

      1. 189. Conditions for exercise of powers

      2. 190. Restraint orders

      3. 191. Application, discharge and variation

      4. 192. Appeal to Court of Appeal

      5. 193. Appeal to House of Lords

      6. 194. Seizure

      7. 195. Supplementary

    9. Management receivers

      1. 196. Appointment

      2. 197. Powers

    10. Enforcement receivers

      1. 198. Appointment

      2. 199. Powers

    11. Director’s receivers

      1. 200. Appointment

      2. 201. Powers

    12. Application of sums

      1. 202. Enforcement receivers

      2. 203. Sums received by chief clerk

      3. 204. Director’s receivers

      4. 205. Sums received by Director

    13. Restrictions

      1. 206. Restraint orders

      2. 207. Enforcement receivers

      3. 208. Director’s receivers

    14. Receivers: further provisions

      1. 209. Protection

      2. 210. Further applications

      3. 211. Discharge and variation

      4. 212. Management receivers: discharge

      5. 213. Appeal to Court of Appeal

      6. 214. Appeal to House of Lords

    15. Seized money

      1. 215. Seized money

    16. Financial investigators

      1. 216. Applications and appeals

    17. Exercise of powers

      1. 217. Powers of court and receiver

    18. Committal

      1. 218. Committal by magistrates’ court

      2. 219. Sentencing by Crown Court

    19. Compensation

      1. 220. Serious default

      2. 221. Order varied or discharged

    20. Enforcement abroad

      1. 222. Enforcement abroad

    21. Interpretation

      1. 223. Criminal lifestyle

      2. 224. Conduct and benefit

      3. 225. Tainted gifts

      4. 226. Gifts and their recipients

      5. 227. Value: the basic rule

      6. 228. Value of property obtained from conduct

      7. 229. Value of tainted gifts

      8. 230. Free property

      9. 231. Realisable property

      10. 232. Property: general provisions

      11. 233. Proceedings

      12. 234. Applications

      13. 235. Confiscation orders

      14. 236. Other interpretative provisions

    22. General

      1. 237. Procedure on appeal to the Court of Appeal

      2. 238. Procedure on appeal to the House of Lords

      3. 239. Crown Court Rules

  6. Part 5 Civil recovery of the proceeds etc. of unlawful conduct

    1. Chapter 1 Introductory

      1. 240. General purpose of this Part

      2. 241.“Unlawful conduct”

      3. 242.“Property obtained through unlawful conduct”

    2. Chapter 2 Civil recovery in the High Court or Court of Session

      1. Proceedings for recovery orders

        1. 243. Proceedings for recovery orders in England and Wales or Northern Ireland

        2. 244. Proceedings for recovery orders in Scotland

        3. 245.“Associated property”

      2. Property freezing orders (England and Wales and Northern Ireland)

        1. 245A.Application for property freezing order

        2. 245B.Variation and setting aside of order

        3. 245C.Exclusions

        4. 245D.Restriction on proceedings and remedies

        5. 245E.Receivers in connection with property freezing orders

        6. 245F.Powers of receivers appointed under section 245E

        7. 245G.Supervision of section 245E receiver and variations

      3. Interim receiving orders (England and Wales and Northern Ireland)

        1. 246. Application for interim receiving order

        2. 247. Functions of interim receiver

      4. Property freezing orders and interim receiving orders: registration

        1. 248. Registration

        2. 249. Registration (Northern Ireland)

      5. Interim receiving orders: further provisions

        1. 250. Duties of respondent etc.

        2. 251. Supervision of interim receiver and variation of order

        3. 252. Restrictions on dealing etc. with property

        4. 253. Restriction on proceedings and remedies

        5. 254. Exclusion of property which is not recoverable etc.

        6. 255. Reporting

      6. Prohibitory property orders (Scotland)

        1. 255A.Application for prohibitory property order

        2. 255B.Variation and recall of prohibitory property order

        3. 255C.Exclusions

        4. 255D.Restriction on proceedings and remedies

        5. 255E.Arrestment of property affected by prohibitory property order

        6. 255F.Inhibition of property affected by prohibitory property order

      7. Interim administration orders (Scotland)

        1. 256. Application for interim administration order

        2. 257. Functions of interim administrator

        3. 258. Inhibition of property affected by order

        4. 259. Duties of respondent etc.

        5. 260. Supervision of interim administrator and variation of order

        6. 261. Restrictions on dealing etc. with property

        7. 262. Restriction on proceedings and remedies

        8. 263. Exclusion of property which is not recoverable etc.

        9. 264. Reporting

        10. 265. Arrestment of property affected by interim administration order

      8. Vesting and realisation of recoverable property

        1. 266. Recovery orders

        2. 267. Functions of the trustee for civil recovery

        3. 268. Recording of recovery order (Scotland)

        4. 269. Rights of pre-emption, etc.

        5. 270. Associated and joint property

        6. 271. Agreements about associated and joint property

        7. 272. Associated and joint property: default of agreement

        8. 273. Payments in respect of rights under pension schemes

        9. 274. Consequential adjustment of liabilities under pension schemes

        10. 275. Pension schemes: supplementary

        11. 276. Consent orders

        12. 277. Consent orders: pensions

        13. 278. Limit on recovery

        14. 279. Section 278: supplementary

        15. 280. Applying realised proceeds

      9. Exemptions etc.

        1. 281. Victims of theft, etc.

        2. 282. Other exemptions

      10. Miscellaneous

        1. 283. Compensation

        2. 284. Payment of interim administrator or trustee (Scotland)

        3. 285. Effect on diligence of recovery order (Scotland)

        4. 286. Scope of powers (Scotland)

        5. 286A.Legal expenses excluded from freezing: required conditions

        6. 286B.Legal expenses: regulations for purposes of section 266(8B) or 286A(3)

        7. 287. Financial threshold

        8. 288. Limitation

    3. Chapter 3 Recovery of cash in summary proceedings

      1. Searches

        1. 289. Searches

        2. 290. Prior approval

        3. 291. Report on exercise of powers

        4. 292. Code of practice

        5. 293. Code of practice (Scotland)

      2. Seizure and detention

        1. 294. Seizure of cash

        2. 295. Detention of seized cash

        3. 296. Interest

        4. 297. Release of detained cash

      3. Forfeiture

        1. 298. Forfeiture

        2. 299.Appeal against decision under section 298

        3. 300. Application of forfeited cash

      4. Supplementary

        1. 301. Victims and other owners

        2. 302. Compensation

        3. 302A.Powers for prosecutors to appear in proceedings

        4. 303.“The minimum amount”

        5. 303A.Financial investigators

    4. Chapter 4 General

      1. Recoverable property

        1. 304. Property obtained through unlawful conduct

        2. 305. Tracing property, etc.

        3. 306. Mixing property

        4. 307. Recoverable property: accruing profits

        5. 308. General exceptions

        6. 309. Other exemptions

        7. 310. Granting interests

      2. Insolvency

        1. 311. Insolvency

      3. Delegation of enforcement functions

        1. 312. Performance of functions of Scottish Ministers by constables in Scotland

        2. 313. Restriction on performance of Director’s functions by police

      4. Interpretation

        1. 314. Obtaining and disposing of property

        2. 315. Northern Ireland courts

        3. 316. General interpretation

  7. Part 6 Revenue Functions

    1. General functions

      1. 317. SOCA's general Revenue functions

      2. 318. Revenue functions regarding employment

      3. 319. Source of income

      4. 320. Appeals

    2. Inheritance tax functions

      1. 321. SOCA's functions: transfers of value

      2. 322. SOCA's functions: certain settlements

    3. General

      1. 323. Functions

      2. 324. Exercise of Revenue functions

      3. 325. Declarations

      4. 326. Interpretation

  8. Part 7 Money Laundering

    1. Offences

      1. 327. Concealing etc

      2. 328. Arrangements

      3. 329. Acquisition, use and possession

      4. 330. Failure to disclose: regulated sector

      5. 331. Failure to disclose: nominated officers in the regulated sector

      6. 332. Failure to disclose: other nominated officers

      7. 333. Tipping off

      8. 333A.Tipping off: regulated sector

      9. 333B. Disclosures within an undertaking or group etc

      10. 333C. Other permitted disclosures between institutions etc

      11. 333D. Other permitted disclosures etc

      12. 333E.Interpretation of sections 333A to 333D

      13. 334. Penalties

    2. Consent

      1. 335. Appropriate consent

      2. 336. Nominated officer: consent

    3. Disclosures

      1. 337. Protected disclosures

      2. 338. Authorised disclosures

      3. 339. Form and manner of disclosures

      4. 339ZA.Disclosures to SOCA

    4. Threshold amounts

      1. 339A.Threshold amounts

    5. Interpretation

      1. 340. Interpretation

  9. Part 8 Investigations

    1. Chapter 1 Introduction

      1. 341. Investigations

      2. 342. Offences of prejudicing investigation

    2. Chapter 2 England and Wales and Northern Ireland

      1. Judges and courts

        1. 343. Judges

        2. 344. Courts

      2. Production orders

        1. 345. Production orders

        2. 346. Requirements for making of production order

        3. 347. Order to grant entry

        4. 348. Further provisions

        5. 349. Computer information

        6. 350. Government departments

        7. 351. Supplementary

      3. Search and seizure warrants

        1. 352. Search and seizure warrants

        2. 353. Requirements where production order not available

        3. 354. Further provisions: general

        4. 355. Further provisions: confiscation and money laundering

        5. 356. Further provisions: civil recovery and detained cash

      4. Disclosure orders

        1. 357. Disclosure orders

        2. 358. Requirements for making of disclosure order

        3. 359. Offences

        4. 360. Statements

        5. 361. Further provisions

        6. 362. Supplementary

      5. Customer information orders

        1. 363. Customer information orders

        2. 364. Meaning of customer information

        3. 365. Requirements for making of customer information order

        4. 366. Offences

        5. 367. Statements

        6. 368. Disclosure of information

        7. 369. Supplementary

      6. Account monitoring orders

        1. 370. Account monitoring orders

        2. 371. Requirements for making of account monitoring order

        3. 372. Statements

        4. 373. Applications

        5. 374. Disclosure of information

        6. 375. Supplementary

      7. Evidence overseas

        1. 376. Evidence overseas

      8. Code of practice

        1. 377. Code of practice of Secretary of State etc.

        2. 377A.Code of practice of Attorney General or Advocate General for Northern Ireland

      9. Interpretation

        1. 378. Officers

        2. 379. Miscellaneous

    3. Chapter 3 Scotland

      1. Production orders

        1. 380. Production orders

        2. 381. Requirements for making of production order

        3. 382. Order to grant entry

        4. 383. Further provisions

        5. 384. Computer information

        6. 385. Government departments

        7. 386. Supplementary

      2. Search warrants

        1. 387. Search warrants

        2. 388. Requirements where production order not available

        3. 389. Further provisions: general

        4. 390. Further provisions: confiscation, civil recovery and money laundering

      3. Disclosure orders

        1. 391. Disclosure orders

        2. 392. Requirements for making of disclosure order

        3. 393. Offences

        4. 394. Statements

        5. 395. Further provisions

        6. 396. Supplementary

      4. Customer information orders

        1. 397. Customer information orders

        2. 398. Meaning of customer information

        3. 399. Requirements for making of customer information order

        4. 400. Offences

        5. 401. Statements

        6. 402. Further provisions

        7. 403. Supplementary

      5. Account monitoring orders

        1. 404. Account monitoring orders

        2. 405. Requirements for making of account monitoring order

        3. 406. Statements

        4. 407. Further provisions

        5. 408. Supplementary

      6. General

        1. 409. Jurisdiction of sheriff

        2. 410. Code of practice

        3. 411. Performance of functions of Scottish Ministers by constables in Scotland

        4. 412. Interpretation

    4. Chapter 4 Interpretation

      1. 413. Criminal conduct

      2. 414. Property

      3. 415. Money laundering offences

      4. 416. Other interpretative provisions

  10. Part 9 Insolvency etc.

    1. Bankruptcy in England and Wales

      1. 417. Modifications of the 1986 Act

      2. 418. Restriction of powers

      3. 419. Tainted gifts

    2. Sequestration in Scotland

      1. 420. Modifications of the 1985 Act

      2. 421. Restriction of powers

      3. 422. Tainted gifts

    3. Bankruptcy in Northern Ireland

      1. 423. Modifications of the 1989 Order

      2. 424. Restriction of powers

      3. 425. Tainted gifts

    4. Winding up in England and Wales and Scotland

      1. 426. Winding up under the 1986 Act

      2. 427. Tainted gifts

    5. Winding up in Northern Ireland

      1. 428. Winding up under the 1989 Order

      2. 429. Tainted gifts

    6. Floating charges

      1. 430. Floating charges

    7. Limited liability partnerships

      1. 431. Limited liability partnerships

    8. Insolvency practitioners

      1. 432. Insolvency practitioners

      2. 433. Meaning of insolvency practitioner

    9. Interpretation

      1. 434. Interpretation

  11. Part 10 Information

    1. England and Wales and Northern Ireland

      1. 435.Use of information by certain Directors

      2. 436. Disclosure of information to certain Directors

      3. 437. Further disclosure

      4. 438. Disclosure of information by certain Directors

    2. Scotland

      1. 439. Disclosure of information to Lord Advocate and to Scottish Ministers

      2. 440. Further disclosure

      3. 441. Disclosure of information by Lord Advocate and by Scottish Ministers

    3. Overseas purposes

      1. 442. Restriction on disclosure for overseas purposes

  12. Part 11 Co-operation

    1. 443. Enforcement in different parts of the United Kingdom

    2. 444. External requests and orders

    3. 445. External investigations

    4. 446. Rules of court

    5. 447. Interpretation

  13. Part 12 Miscellaneous and general

    1. Miscellaneous

      1. 448. Tax

      2. 449. SOCA's staff: pseudonyms

      3. 449A.Staff of relevant Directors: pseudonyms

      4. 450. Pseudonyms: Scotland

      5. 451. Revenue and Customs prosecutions

      6. 452. Crown servants

      7. 453. References to financial investigators

      8. 453A.Certain offences in relation to financial investigators

      9. 454. Customs officers

      10. 455. Enactment

    2. General

      1. 456. Amendments

      2. 457. Repeals and revocations

      3. 458. Commencement

      4. 459. Orders and regulations

      5. 460. Finance

      6. 461. Extent

      7. 462. Short title

  14. SCHEDULES

    1. SCHEDULE 1

      Assets Recovery Agency

      1. 1.Director’s terms of appointment

      2. 2.Subject to that, the Director holds office on the terms...

      3. 3.Staff

      4. 4.The members of staff of the Agency hold office on...

      5. 5.Finances

      6. 6.Annual plan

      7. 7.Annual report

      8. 8.Meaning of “financial year”

    2. SCHEDULE 2

      Lifestyle offences: England and Wales

      1. 1.Drug trafficking

      2. 2.Money laundering

      3. 3.Directing terrorism

      4. 4.People trafficking

      5. 5.Arms trafficking

      6. 6.Counterfeiting

      7. 7.Intellectual property

      8. 8.Prostitution and child sex

      9. 9.Blackmail

      10. 9A.An offence under section 12(1) or (2) of the Gangmasters...

      11. 10.Inchoate offences

    3. SCHEDULE 3

      Administrators: further provision

      1. 1.General

      2. 2.Appointment etc

      3. 3.Functions

      4. 4.Consent of accountant of court

      5. 5.Dealings in good faith with administrator

      6. 6.Money received by administrator

      7. 7.Effect of appointment of administrator on diligence

      8. 8.Supervision

      9. 9.Accounts and remuneration

      10. 10.Discharge of administrator

    4. SCHEDULE 4

      Lifestyle offences: Scotland

      1. 1.Money laundering

      2. 2.Drug trafficking

      3. 3.Directing terrorism

      4. 4.People trafficking

      5. 5.Arms trafficking

      6. 6.Counterfeiting

      7. 7.Intellectual property

      8. 8.Pimps and brothels

      9. 8A. Traffic in prostitution etc.

      10. 9.Blackmail

      11. 9A.An offence under section 12(1) or (2) of the Gangmasters...

      12. 10.Inchoate offences

    5. SCHEDULE 5

      Lifestyle offences: Northern Ireland

      1. 1.Drug trafficking

      2. 2.Money laundering

      3. 3.Directing terrorism

      4. 4.People trafficking

      5. 5.Arms trafficking

      6. 6.Counterfeiting

      7. 7.Intellectual property

      8. 8.Pimps and brothels

      9. 9.Blackmail

      10. 9A.An offence under section 12(1) or (2) of the Gangmasters...

      11. 10.Inchoate offences

    6. SCHEDULE 6

      Powers of interim receiver or administrator

      1. 1.Seizure

      2. 2.Information

      3. 3.Entry, search, etc.

      4. 4.Supplementary

      5. 5.Management

    7. SCHEDULE 7

      Powers of trustee for civil recovery

      1. 1.Sale

      2. 2.Expenditure

      3. 3.Management

      4. 4.Legal proceedings

      5. 5.Compromise

      6. 6.Supplementary

    8. SCHEDULE 8

      Forms of declarations

      1. ...

      2. Members of SOCA's Staff

        1. “I, A.B., do solemnly declare that I will not disclose...

    9. SCHEDULE 9

      Regulated sector and supervisory authorities

      1. PART 1 REGULATED SECTOR

        1. Business in the regulated sector

          1. 1.(1) A business is in the regulated sector to the...

        2. Excluded activities

          1. 2.(1) A business is not in the regulated sector to...

        3. Interpretation

          1. 3.(1) In this Part— “the Banking Consolidation Directive” means directive...

      2. PART 2 SUPERVISORY AUTHORITIES

        1. 4.(1) The following bodies are supervisory authorities—

      3. Part 3 Power to amend

        1. 5.The Treasury may by order amend Part 1 or 2...

    10. SCHEDULE 10

      Tax

      1. Part 1 General

        1. 1.Sections 75 and 77 of the Taxes Management Act 1970...

      2. Part 2 Provisions relating to Part 5

        1. Introductory

          1. 2.(1) The vesting of property in the trustee for civil...

        2. Capital Gains Tax

          1. 3.(1) If a gain attributable to a Part 5 transfer...

        3. Income Tax and Corporation Tax

          1. 4.Accrued income scheme

          2. 5.Discounted securities

          3. 6.Rights to receive amounts stated in certificates of deposit etc.

          4. 7.Non-qualifying offshore funds

          5. 8.Futures and options

          6. 9.Loan relationships

          7. 10.Exception from paragraphs 4 to 9

          8. 11.Trading stock

        4. Capital Allowances

          1. 12.Plant and machinery

          2. 13.(1) If a compensating payment is made to the transferor,...

          3. 14.(1) Paragraph 13(2) does not apply if the qualifying expenditure...

          4. 15.(1) Paragraph 13 does not apply if—

          5. 16.(1) Paragraph 13 does not apply if—

          6. 17.(1) Paragraphs 12 to 16 have effect as if they...

          7. 18.Industrial buildings

          8. 19.. . . . . . . . . ....

          9. 20.. . . . . . . . . ....

          10. 21.. . . . . . . . . ....

          11. 22.Flat conversion

          12. 23.(1) If a compensating payment is made to the transferor,...

          13. 24.(1) Paragraph 23 does not apply to determine the proceeds...

          14. 25.Paragraphs 22 to 24 have effect as if they were...

          15. 26.Research and development

          16. 27.(1) If a compensating payment is made to the transferor,...

          17. 28.(1) Paragraph 27 does not apply to determine the disposal...

          18. 29.Paragraphs 26 to 28 have effect as if they were...

        5. Employee etc. Share Schemes

          1. 30.Share options

          2. 31.Conditional acquisition of shares

          3. 32.Shares acquired at an undervalue

          4. 33.Shares in dependent subsidiaries

    11. SCHEDULE 11

      Amendments

      1. 1.Introduction

      2. 2.Parliamentary Commissioner Act 1967 (c. 13)

      3. 3.Police (Scotland) Act 1967 (c. 77)

      4. 4.Criminal Appeal Act 1968 (c. 19)

      5. 5.Misuse of Drugs Act 1971 (c. 38)

      6. 6.Immigration Act 1971 (c. 77)

      7. 7.Rehabilitation of Offenders Act 1974 (c. 53)

      8. 8.Rehabilitation of Offenders (Northern Ireland) Order 1978 (S.I. 1978/1908 (N.I. 27))

      9. 9.Criminal Appeal (Northern Ireland) Act 1980 (c. 47)

      10. 10.Legal Aid, Advice and Assistance (Northern Ireland) Order 1981 (S.I. 1981/228 (N.I. 8))

      11. 11.Civil Jurisdiction and Judgments Act 1982 (c. 27)

      12. 12.Civic Government (Scotland) Act 1982 (c. 45)

      13. 13.Criminal Justice Act 1982 (c. 48)

      14. 14.Police and Criminal Evidence Act 1984 (c. 60)

      15. 15.Bankruptcy (Scotland) Act 1985 (c. 66)

      16. 16.Insolvency Act 1986 (c. 45)

      17. 17.Criminal Justice Act 1988 (c. 33)

      18. 18.Extradition Act 1989 (c. 33)

      19. 19.Police and Criminal Evidence (Northern Ireland) Order 1989 (S.I. 1989/1341 (N.I. 12))

      20. 20.Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19))

      21. 21.Criminal Justice (International Co-operation) Act 1990 (c. 5)

      22. 22.Pension Schemes Act 1993 (c. 48)

      23. 23.Pension Schemes (Northern Ireland) Act 1993 (c. 49)

      24. 24.Criminal Justice and Public Order Act 1994 (c. 33)

      25. 25.Drug Trafficking Act 1994 (c. 37)

      26. 26.Criminal Justice (Northern Ireland) Order 1994 (S.I. 1994/2795 (N.I. 15))

      27. 27.Proceeds of Crime Act 1995 (c. 11)

      28. 28.Proceeds of Crime (Scotland) Act 1995 (c. 43)

      29. 29.Criminal Procedure (Scotland) Act 1995 (c. 46)

      30. 30.Police Act 1996 (c. 16)

      31. 31.Proceeds of Crime (Northern Ireland) Order 1996 (S.I. 1996/1299 (N.I. 9)

      32. 32.Crime (Sentences) Act 1997 (c. 43)

      33. 33.Crime and Punishment (Scotland) Act 1997 (c. 48)

      34. 34.Police (Northern Ireland) Act 1998 (c. 32)

      35. 35.Crime and Disorder Act 1998 (c. 37)

      36. 36.Access to Justice Act 1999 (c. 22)

      37. 37.Powers of Criminal Courts (Sentencing) Act 2000 (c. 6)

      38. 38.Financial Services and Markets Act 2000 (c. 8)

      39. 39.Terrorism Act 2000 (c. 11)

      40. 40.Criminal Justice and Police Act 2001 (c. 16)

    12. SCHEDULE 12

      Repeals and revocations

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