Legalize / United Kingdom / Public General Act

Proceeds of Crime Act 2002

Type Public General Act

Publication 2002-07-24

Last updated 2026-03-22

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

[^key-71b76557c6bfd35a3e086675da343703]: Words in s. 303E(7) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 6(4)(b); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2

[^key-2530cf43449418e4f8661c46f5025a58]: Words in s. 303E(7) inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 6(4)(c); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2

[^key-2d5c775dc5cfca7035f43b262952aab0]: S. 311A and cross-heading inserted (26.10.2023 for specified purposes, 26.4.2024 for S. for specified purposes, 26.4.2024 for E.W.N.I. in so far as not already in force, 7.11.2024 for S. in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 9 para. 6(6); S.I. 2024/269, reg. 4(b)(i)(ii); S.I. 2024/1108, reg. 2

[^key-83dac4e18adc0133a2b676d7bebb3d46]: Word in s. 341(3)(d) omitted (29.11.2024) by virtue of The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(2)

[^key-d616954b075de9a58e25513c3f3d3f1d]: S. 341(3)(f) and word inserted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(2)

[^key-74f9156a72f5e66b565ab9df04fa1e92]: Words in s. 352(3)(c) inserted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(3)(a)

[^key-a3eb61faf98498c60db3db3e75380fab]: S. 352(5)(cc) inserted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(3)(b)

[^key-6be79283a718cd291bbe7b6308c907eb]: Words in s. 352(7) substituted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(3)(c)

[^key-0323ba9e909915a51e78859c17c1237e]: S. 353(7G)(7H) inserted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(4)(b)

[^key-24a2276a09f707a65a0379938937860e]: Words in s. 353(5)(a) inserted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(4)(a)

[^key-ef3e374fc13c14b6e98dc82b3117fe84]: S. 353(10)(cc) inserted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(4)(c)

[^key-b60bd41b3ac69a66d0d037145ed0c165]: Words in s. 353(11) substituted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(4)(d)

[^key-2f673a14e9c76ce878d36c538377a2eb]: Words in s. 387(2) substituted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(5)

[^key-a5b9580a04fac14b4231283b2c607648]: S. 388(7G)(7H) inserted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(6)(b)

[^key-611b6278ae53bbfd0f6389396ea433b5]: Words in s. 388(5)(a) inserted (29.11.2024) by The Criminal Finances Act 2017 and Economic Crime and Corporate Transparency Act 2023 (Consequential Amendments) Regulations 2024 (S.I. 2024/1240), regs. 1(1), 2(6)(a)

[^key-784cd372424bef4147f1ffef360ffe3c]: Sch. 9 para. 1(1)(f) substituted (1.1.2025) by The Insurance Distribution (Regulated Activities and Miscellaneous Amendments) Regulations 2024 (S.I. 2024/1239), regs. 1(2), 3(a)

[^key-8cb117cb51707219598a21afb5f0990f]: Words in Sch. 9 para. 3(1) omitted (1.1.2025) by virtue of The Insurance Distribution (Regulated Activities and Miscellaneous Amendments) Regulations 2024 (S.I. 2024/1239), regs. 1(2), 3(b)

[^key-765b796a447ac858bd6aaafbbc7f78d0]: S. 323(1)(hc) inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 45(2); S.I. 2025/41, reg. 2

[^key-187a6558f72a75271494182b82b3c7ca]: S. 323(4)(ec) inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 45(3); S.I. 2025/41, reg. 2

[^key-0884e4e9c112e1c085342d68aac3a629]: S. 323(5)(ec) inserted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 45(4); S.I. 2025/41, reg. 2

[^key-0abf04d9e43ad12285cc683679295148]: Pt. 5 Ch. 3C applied (with modifications) (26.4.2025) by S.I. 2005/3181, art. 213Z19 (as inserted by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2024 (S.I. 2024/1127), arts. 1(2), 14)

[^key-f25f5a2b8b851e4a789bd19cdd2007a8]: Pt. 5 Ch. 3D applied (with modifications) (26.4.2025) by S.I. 2005/3181, art. 213Z20 (as inserted by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2024 (S.I. 2024/1127), arts. 1(2), 14)

[^key-9099890096be7efdee6cafaaeb2fbbbe]: Pt. 5 Ch. 3E applied (with modifications) (26.4.2025) by S.I. 2005/3181, art. 213Z21 (as inserted by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2024 (S.I. 2024/1127), arts. 1(2), 14)

[^key-fa2d3c9adb01013d8f55edce541ee9c6]: S. 303Z57 applied (with modifications) (26.4.2025) by S.I. 2005/3181, art. 213Z22(1) (as inserted by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2024 (S.I. 2024/1127), arts. 1(2), 14)

[^key-fcfc28bd27be305b35e9dfbf5f754c8d]: S. 303Z58 applied (with modifications) (26.4.2025) by S.I. 2005/3181, art. 213Z22(2) (as inserted by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2024 (S.I. 2024/1127), arts. 1(2), 14)

[^key-5fef9a5049c2d532011985a6166703c6]: S. 303Z59 applied (with modifications) (26.4.2025) by S.I. 2005/3181, art. 213Z22(3) (as inserted by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2024 (S.I. 2024/1127), arts. 1(2), 14)

[^key-1dfe831317c6c76f3d9da7e5e8958014]: S. 303Z60 applied (with modifications) (26.4.2025) by S.I. 2005/3181, art. 213Z22(4) (as inserted by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2024 (S.I. 2024/1127), arts. 1(2), 14)

[^key-fc971d5c743c13929d9cb0eb1fa8e1e0]: S. 303Z64 applied (with modifications) (26.4.2025) by S.I. 2005/3181, art. 213Z22(5) (as inserted by The Proceeds of Crime Act 2002 (External Investigations and External Orders and Requests) (Amendment) Order 2024 (S.I. 2024/1127), arts. 1(2), 14)

[^key-01fade8d8eecb6c5515fd51b5489a01b]: Sum in s. 339A(2) substituted (31.7.2025) by The Proceeds of Crime (Money Laundering) (Threshold Amount) (Amendment) Order 2025 (S.I. 2025/877), arts. 1(2), 2(a)

[^key-1e8751efe61587876979b3e0ee0b0130]: Sum in s. 339A(6A) substituted (31.7.2025) by The Proceeds of Crime (Money Laundering) (Threshold Amount) (Amendment) Order 2025 (S.I. 2025/877), arts. 1(2), 2(b)

[^key-b3d4c24e8dd6a9fd9ffcc4facef99791]: S. 330(7E) inserted (2.2.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), s. 109(1), Sch. 3 para. 2(2) (with s. 105); S.I. 2025/1265, reg. 2(2)(c)

[^key-c9801a81912d2063c471c0b473d5e472]: S. 331(6C) inserted (2.2.2026) by Public Authorities (Fraud, Error and Recovery) Act 2025 (c. 28), s. 109(1), Sch. 3 para. 2(3) (with s. 105); S.I. 2025/1265, reg. 2(2)(c)

[^key-24b043cebe81fb8b75b51103f1ee03c3]: Words in s. 38(4)(a) inserted (22.3.2026) by Sentencing Act 2026 (c. 2), s. 49(4), Sch. 1 para. 2

The National Crime Agency's functions: transfers of value

Declarations

“I, A.B., do solemnly declare that I will not disclose any information received by me in carrying out the functions under Part 6 of the Proceeds of Crime Act 2002 which I may from time to time be authorised by the Director of the Assets Recovery Agency to carry out except for the purposes of those functions, or to the Director or in accordance with his instructions, or for the purposes of any prosecution for an offence relating to inland revenue, or in such other cases as may be required or permitted by law.”

Acquisition, use and possession

Disclosures within an undertaking or group etc

Interpretation of sections 333A to 333D

Other permitted disclosures etc

Other permitted disclosures between institutions etc

Other permitted disclosures etc

Penalties

Other permitted disclosures etc

Further provisions: civil recovery ... and exploitation proceeds investigations

Effect of order: cases of non-compliance

Requirements for making of disclosure order

Other interpretative provisions

Tainted gifts

Certain offences in relation to SFO officers

Finance

Extent

Enforcement in different parts of the United Kingdom

Certain offences in relation to SFO officers

Arms trafficking

Court’s powers on appeal

Management receivers: discharge

Realisable property

Procedure on appeal to the House of Lords

Making of order

Time for payment

“Gross human rights abuse or violation”

Registration (Northern Ireland)

Agreements about associated and joint property

Testing and safekeeping of property seized under section 303J

SOCA's functions: transfers of value

Revenue functions regarding employment

Arrangements

Disclosures within an undertaking or group etc

Other permitted disclosures between institutions etc

Production orders

Exclusions

Compensation

Certain offences in relation to SFO officers

Certain offences in relation to financial investigators

Counterfeiting

Crown Court Rules

Procedure on appeal to the Supreme Court

Time for payment

Conditions for exercise of powers

Arrestment of property affected by order

Sections 195B to 195S: meaning of “appropriate officer”

Powers

Cryptoassets

“Property obtained through unlawful conduct”

Powers of receivers appointed under section 245E

Registration (Northern Ireland)

Duties of respondent etc.

Associated and joint property

Effect on diligence of recovery order (Scotland)

Prior approval

Application of forfeited cash

Associated and joint property: default of agreement

Variation and setting aside of account freezing order

Modifications of the 1986 Act

Restriction on performance of Director’s functions by police

Revenue functions regarding employment

Disclosures within an undertaking or group etc

Acquisition, use and possession

Other permitted disclosures etc

Disclosures to the NCA

Interpretation of sections 333A to 333D

Authorised disclosures

Form and manner of disclosures

Extension of period pending determination of proceedings etc

Modifications of the 2016 Act

Winding up under the 1986 Act

Certain offences in relation to financial investigators

Customs officers

Blackmail

8A

An offence under section 22 of the Criminal Justice (Scotland) Act 2003 (asp 7) (traffic in prostitution etc.).

Offences

Exclusions

Property

Restriction of powers

Compensation

Tainted gifts

Interpretation

Meaning of insolvency practitioner

Customs officers

External requests and orders

External investigations

Blackmail

Gangmasters

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

Criminal Appeal Act 1968 (c. 19)

Blackmail

Arms trafficking

Failure to disclose: regulated sector

Orders and warrants sought for civil recovery investigations

Customs officers

Extent

Finance

Obstruction offence in relation to immigration officers

Certain offences in relation to SFO officers

Blackmail

Gangmasters

Inchoate offences

Drug Trafficking Act 1994 (c. 37)

Counterfeiting

Rehabilitation of Offenders Act 1974 (c. 53)

Discounted securities

Criminal Appeal Act 1968 (c. 19)

Rehabilitation of Offenders Act 1974 (c. 53)

Immigration Act 1971 (c. 77)

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

Failure to disclose: nominated officers in the regulated sector

Disclosures within an undertaking or group etc

Disclosures to the NCA

Certain offences in relation to SFO officers

Obstruction offence in relation to immigration officers

Enforcement in different parts of the United Kingdom

Finance

Arms trafficking

Accounts and remuneration

Immigration Act 1971 (c. 77)

Misuse of Drugs Act 1971 (c. 38)

Civil Jurisdiction and Judgments Act 1982 (c. 27)

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

Drug Trafficking Act 1994 (c. 37)

Shares in dependent subsidiaries

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

Blackmail

Inchoate offences

Discharge of administrator

Accounts and remuneration

Blackmail

Effect of appointment of administrator on diligence

Inchoate offences

Discharge of administrator

Counterfeiting

Arms trafficking

Plant and machinery

Police and Criminal Evidence Act 1984 (c. 60)

Extradition Act 1989 (c. 33)

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

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

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

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

Orders and warrants sought for civil recovery investigations

Immigration Act 1971 (c. 77)

Rehabilitation of Offenders Act 1974 (c. 53)

Counterfeiting

Blackmail

Discharge of administrator

Proceeds of Crime Act 1995 (c. 11)

Counterfeiting

Police and Criminal Evidence Act 1984 (c. 60)

Proceeds of Crime Act 1995 (c. 11)

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

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

Other permitted disclosures etc

“I, A.B., do solemnly declare that I will not disclose any information received by me in carrying out my functions under Part 6 of the Proceeds of Crime Act 2002 except for the purposes of those functions or for the purposes of any prosecution for an offence relating to a former Inland Revenue matter (being a matter listed in Schedule 1 to the Commissioners for Revenue and Customs Act 2005 except for paragraphs 2, 10, 13, 14, 15, 17, 19, 28, 29 and 30), or in such other cases as may be required or permitted by law.”

Tainted gifts

Counterfeiting

Shares in dependent subsidiaries

Civil Jurisdiction and Judgments Act 1982 (c. 27)

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

Proceeds of Crime Act 1995 (c. 11)

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

Realisable property

Application for interim receiving order

Threshold amounts

339A

(1) In this section—

(a) subsections (2) to (6) apply for the purposes of sections 327(2C), 328(5) and 329(2C), and

(b) subsection (6A) applies for the purposes of sections 327(2D), 328(6) and 329(2D).

(2) The threshold amount for acts done by a deposit-taking body , electronic money institution or payment institution in operating an account is £3,000 unless a higher amount is specified under the following provisions of this section (in which event it is that higher amount).

(3) An officer of Revenue and Customs, or a constable, may specify the threshold amount for acts done by a deposit-taking body , electronic money institution or payment institution in operating an account—

(a) when he gives consent, or gives notice refusing consent, to the body's or institution's doing of an act mentioned in section 327(1), 328(1) or 329(1) in opening, or operating, the account or a related account, or

(b) on a request from the body or institution.

(4) Where the threshold amount for acts done in operating an account is specified under subsection (3) or this subsection, an officer of Revenue and Customs, or a constable, may vary the amount (whether on a request from the deposit-taking body , electronic money institution or payment institution or otherwise) by specifying a different amount.

(5) Different threshold amounts may be specified under subsections (3) and (4) for different acts done in operating the same account.

(6) The amount specified under subsection (3) or (4) as the threshold amount for acts done in operating an account must, when specified, not be less than the amount specified in subsection (2).

(6A) The threshold amount for acts done by a person carrying on business in the regulated sector, for the purposes of the termination of a business relationship with a customer or client, is £3,000.

(7) The Secretary of State may by order vary the amount for the time being specified in subsection (2) or (6A).

(8) For the purposes of this section, an account is related to another if each is maintained with the same deposit-taking body , electronic money institution or payment institution and there is a person who, in relation to each account, is the person or one of the persons entitled to instruct the body or institution as respects the operation of the account.

Duties of respondent etc.

Exclusions

Exercise of Revenue functions

Gangmasters

Counterfeiting

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

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

Drug Trafficking Act 1994 (c. 37)

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

Civil Jurisdiction and Judgments Act 1982 (c. 27)

286A

(1) The Lord Chancellor may by regulations specify the required conditions for the purposes of section 245C(5) or 252(4).

(2) A required condition may (in particular)—

(a) restrict who may receive sums released in pursuance of the exclusion (by, for example, requiring released sums to be paid to professional legal advisers), or

(b) be made for the purpose of controlling the amount of any sum released in pursuance of the exclusion in respect of an item of expenditure.

(3) A required condition made for the purpose mentioned in subsection (2)(b) may (for example)—

(a) provide for sums to be released only with the agreement of the enforcement authority;

(b) provide for a sum to be released in respect of an item of expenditure only if the court has assessed the amount allowed by regulations under section 286B in respect of that item and the sum is released for payment of the assessed amount;

(i) the enforcement authority agrees to its release, or

(ii) the court has assessed the amount allowed by regulations under section 286B in respect of that item and the sum is released for payment of the assessed amount.

(4) Before making regulations under this section, the Lord Chancellor must consult such persons as he considers appropriate.

286B

(1) The Lord Chancellor may by regulations—

(a) make provision for the purposes of section 266(8B);

(b) make provision for the purposes of required conditions that make provision of the kind mentioned in section 286A(3)(b) or (c).

(2) Regulations under this section may (in particular)—

(a) limit the amount of remuneration allowable to representatives for a unit of time worked;

(b) limit the total amount of remuneration allowable to representatives for work done in connection with proceedings or a step in proceedings;

(c) limit the amount allowable in respect of an item of expense incurred by a representative or incurred, otherwise than in respect of the remuneration of a representative, by a party to proceedings.

(3) Before making regulations under this section, the Lord Chancellor must consult such persons as he considers appropriate.

Supervision of interim administrator and variation of order

Duties of respondent etc.

Exercise of Revenue functions

Failure to disclose: other nominated officers

Enforcement in different parts of the United Kingdom

Counterfeiting

Supervision

Blackmail

Discounted securities

Industrial buildings

Shares acquired at an undervalue

Immigration Act 1971 (c. 77)

Police Act 1996 (c. 16)

Proceeds of Crime Act 1995 (c. 11)

Extradition Act 1989 (c. 33)

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

Shares in dependent subsidiaries

Criminal Justice Act 1982 (c. 48)

The National Crime Agency's functions: transfers of value

Arrangements

Requirements for making of unexplained wealth order

Accounts and remuneration

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

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

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

Police Act 1996 (c. 16)

Director’s receivers

Enforcement as fines etc

Property freezing orders (England and Wales and Northern Ireland)

245A

(1) Where the enforcement authority may take proceedings for a recovery order in the High Court, the authority may apply to the court for a property freezing order (whether before or after starting the proceedings).

(2) A property freezing order is an order that—

(a) specifies or describes the property to which it applies, and

(b) subject to any exclusions (see section 245C(1)(b) and (2)), prohibits any person to whose property the order applies from in any way dealing with the property.

(3) An application for a property freezing order may be made without notice if the circumstances are such that notice of the application would prejudice any right of the enforcement authority to obtain a recovery order in respect of any property.

(4) The court may make a property freezing order on an application if it is satisfied that the condition in subsection (5) is met and, where applicable, that the condition in subsection (6) is met.

(5) The first condition is that there is a good arguable case—

(a) that the property to which the application for the order relates is or includes recoverable property, and

(b) that, if any of it is not recoverable property, it is associated property.

(6) The second condition is that, if—

(a) the property to which the application for the order relates includes property alleged to be associated property, and

(b) the enforcement authority has not established the identity of the person who holds it,

the authority has taken all reasonable steps to do so.

245B

(1) The court may at any time vary or set aside a property freezing order.

(2) If the court makes an interim receiving order that applies to all of the property to which a property freezing order applies, it must set aside the property freezing order.

(3) If the court makes an interim receiving order that applies to some but not all of the property to which a property freezing order applies, it must vary the property freezing order so as to exclude any property to which the interim receiving order applies.

(4) If the court decides that any property to which a property freezing order applies is neither recoverable property nor associated property, it must vary the order so as to exclude the property.

(5) Before exercising power under this Chapter to vary or set aside a property freezing order, the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to any person who may be affected by its decision.

(6) Subsection (5) does not apply where the court is acting as required by subsection (2) or (3).

245C

(1) The power to vary a property freezing order includes (in particular) power to make exclusions as follows—

(a) power to exclude property from the order, and

(b) power, otherwise than by excluding property from the order, to make exclusions from the prohibition on dealing with the property to which the order applies.

(2) Exclusions from the prohibition on dealing with the property to which the order applies (other than exclusions of property from the order) may also be made when the order is made.

(3) An exclusion may, in particular, make provision for the purpose of enabling any person—

(a) to meet his reasonable living expenses, or

(b) to carry on any trade, business, profession or occupation.

(4) An exclusion may be made subject to conditions.

(5) Where the court exercises the power to make an exclusion for the purpose of enabling a person to meet legal expenses that he has incurred, or may incur, in respect of proceedings under this Part, it must ensure that the exclusion—

(a) is limited to reasonable legal expenses that the person has reasonably incurred or that he reasonably incurs,

(b) specifies the total amount that may be released for legal expenses in pursuance of the exclusion, and

(c) is made subject to the required conditions (see section 286A) in addition to any conditions imposed under subsection (4).

(6) The court, in deciding whether to make an exclusion for the purpose of enabling a person to meet legal expenses of his in respect of proceedings under this Part—

(a) must have regard (in particular) to the desirability of the person being represented in any proceedings under this Part in which he is a participant, and

(b) must, where the person is the respondent, disregard the possibility that legal representation of the person in any such proceedings might, were an exclusion not made, be made available under arrangements made for the purposes of Part 1 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 or funded by the Department of Justice.

(7) If excluded property is not specified in the order it must be described in the order in general terms.

(8) The power to make exclusions must, subject to subsection (6), be exercised with a view to ensuring, so far as practicable, that the satisfaction of any right of the enforcement authority to recover the property obtained through unlawful conduct is not unduly prejudiced.

(9) Subsection (8) does not apply where the court is acting as required by section 245B(3) or (4).

245D

(1) While a property freezing order has effect—

(a) the court may stay any action, execution or other legal process in respect of the property to which the order applies, and

(b) no distress may be levied, and no power to use the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 (taking control of goods) may be exercised, against the property to which the order applies except with the leave of the court and subject to any terms the court may impose.

(2) If a court (whether the High Court or any other court) in which proceedings are pending in respect of any property is satisfied that a property freezing order has been applied for or made in respect of the property, it may either stay the proceedings or allow them to continue on any terms it thinks fit.

(3) If a property freezing order applies to a tenancy of any premises, no landlord or other person to whom rent is payable may exercise the right of forfeiture by peaceable re-entry in relation to the premises in respect of any failure by the tenant to comply with any term or condition of the tenancy, except with the leave of the court and subject to any terms the court may impose.

(4) Before exercising any power conferred by this section, the court must (as well as giving the parties to any of the proceedings concerned an opportunity to be heard) give such an opportunity to any person who may be affected by the court's decision.

Property freezing orders and interim receiving orders: registration

Interim receiving orders: further provisions

Prohibitory property orders (Scotland)

255A

(1) Where the enforcement authority may take proceedings for a recovery order in the Court of Session, the authority may apply to the court for a prohibitory property order (whether before or after starting the proceedings).

(2) A prohibitory property order is an order that—

(a) specifies or describes the property to which it applies, and

(b) subject to any exclusions (see section 255C(1)(b) and (2)), prohibits any person to whose property the order applies from in any way dealing with the property.

(3) An application for a prohibitory property order may be made without notice if the circumstances are such that notice of the application would prejudice any right of the enforcement authority to obtain a recovery order in respect of any property.

(4) The court may make a prohibitory property order on an application if it is satisfied that the condition in subsection (5) is met and, where applicable, that the condition in subsection (6) is met.

(5) The first condition is that there is a good arguable case—

(a) that the property to which the application for the order relates is or includes recoverable property, and

(b) that, if any of it is not recoverable property, it is associated property.

(6) The second condition is that, if—

(a) the property to which the application for the order relates includes property alleged to be associated property, and

(b) the enforcement authority has not established the identity of the person who holds it,

the authority has taken all reasonable steps to do so.

255B

(1) The court may at any time vary or recall a prohibitory property order.

(2) If the court makes an interim administration order that applies to all of the property to which a prohibitory property order applies, it must recall the prohibitory property order.

(3) If the court makes an interim administration order that applies to some but not all of the property to which a prohibitory property order applies, it must vary the prohibitory property order so as to exclude any property to which the interim administration order applies.

(4) If the court decides that any property to which a prohibitory property order applies is neither recoverable property nor associated property, it must vary the order so as to exclude the property.

(5) Before exercising power under this Chapter to vary or recall a prohibitory property order, the court must (as well as giving the parties to the proceedings an opportunity to be heard) give such an opportunity to any person who may be affected by its decision.

(6) Subsection (5) does not apply where the court is acting as required by subsection (2) or (3).

255C

(1) The power to vary a prohibitory property order includes (in particular) power to make exclusions as follows—

(a) power to exclude property from the order, and

(b) power, otherwise than by excluding property from the order, to make exclusions from the prohibition on dealing with the property to which the order applies.

(2) Exclusions from the prohibition on dealing with the property to which the order applies (other than exclusions of property from the order) may also be made when the order is made.

(3) An exclusion may, in particular, make provision for the purpose of enabling any person—

(a) to meet his reasonable living expenses, or

(b) to carry on any trade, business, profession or occupation.

(4) An exclusion may be made subject to conditions.

(5) An exclusion may not be made for the purpose of enabling any person to meet any legal expenses in respect of proceedings under this Part.

(6) If excluded property is not specified in the order it must be described in the order in general terms.

(7) The power to make exclusions must be exercised with a view to ensuring, so far as practicable, that the satisfaction of any right of the enforcement authority to recover the property obtained through unlawful conduct is not unduly prejudiced.

(8) Subsection (7) does not apply where the court is acting as required by section 255B(3) or (4).

255D

(1) While a prohibitory property order has effect the court may sist any action, execution or other legal process in respect of the property to which the order applies.

(2) If a court (whether the Court of Session or any other court) in which proceedings are pending in respect of any property is satisfied that a prohibitory property order has been applied for or made in respect of the property, it may either sist the proceedings or allow them to continue on any terms it thinks fit.

(3) Before exercising any power conferred by this section, the court must (as well as giving the parties to any of the proceedings concerned an opportunity to be heard) give such an opportunity to any person who may be affected by the court's decision.

255E

(1) On the application of the enforcement authority the Court of Session may, in relation to moveable recoverable property to which a prohibitory property order applies (whether generally or to such of it as is specified in the application), grant warrant for arrestment.

(2) An application under subsection (1) may be made at the same time as the application for the prohibitory property order or at any time thereafter.

(3) Such a warrant for arrestment may be granted only if the property would be arrestable if the person entitled to it were a debtor.

(4) A warrant under subsection (1) has effect as if granted on the dependence of an action for debt at the instance of the enforcement authority against the person and may be executed, recalled, loosed or restricted accordingly.

(5) An arrestment executed under this section ceases to have effect when, or in so far as, the prohibitory property order ceases to apply in respect of the property in relation to which the warrant for arrestment was granted.

(6) If an arrestment ceases to have effect to any extent by virtue of subsection (5) the enforcement authority must apply to the Court of Session for an order recalling or, as the case may be, restricting the arrestment.

255F

(1) On the application of the enforcement authority, the Court of Session may, in relation to the property mentioned in subsection (2), grant warrant for inhibition against any person specified in a prohibitory property order.

(2) That property is heritable property situated in Scotland to which the prohibitory property order applies (whether generally or to such of it as is specified in the application).

(3) The warrant for inhibition—

(a) has effect as if granted on the dependence of an action for debt by the enforcement authority against the person and may be executed, recalled, loosed or restricted accordingly, and

(b) has the effect of letters of inhibition and must forthwith be registered by the enforcement authority in the register of inhibitions and adjudications.

(4) Section 155 of the Titles to Land Consolidation (Scotland) Act 1868 (c. 101) (effective date of inhibition) applies in relation to an inhibition for which warrant is granted under subsection (1) as it applies to an inhibition by separate letters or contained in a summons.

(5) An inhibition executed under this section ceases to have effect when, or in so far as, the prohibitory property order ceases to apply in respect of the property in relation to which the warrant for inhibition was granted.

(6) If an inhibition ceases to have effect to any extent by virtue of subsection (5) the enforcement authority must—

(a) apply for the recall or, as the case may be, the restriction of the inhibition, and

(b) ensure that the recall or restriction is reflected in the register of inhibitions and adjudications.

Disclosures to the NCA

Effect of order: cases of non-compliance

Certain offences in relation to financial investigators

Arms trafficking

Shares in dependent subsidiaries

Misuse of Drugs Act 1971 (c. 38)

Plant and machinery

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

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

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

Pension schemes: supplementary

Disclosures within an undertaking or group etc

Penalties

Immigration Act 1971 (c. 77)

Extradition Act 1989 (c. 33)

Police Act 1996 (c. 16)

Police and Criminal Evidence Act 1984 (c. 60)

Acquisition, use and possession

Form and manner of disclosures

Order to grant entry

Blackmail

Obtaining and disposing of property

External requests and orders

Failure to disclose: nominated officers in the regulated sector

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

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

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

Criminal Justice Act 1988 (c. 33)

Arrangements

Acquisition, use and possession

Disclosures within an undertaking or group etc

Tainted gifts

Accounts and remuneration

Civil Jurisdiction and Judgments Act 1982 (c. 27)

Drug Trafficking Act 1994 (c. 37)

Criminal Justice Act 1982 (c. 48)

Crime (Sentences) Act 1997 (c. 43)

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

9A

An offence under section 12(1) or (2) of the Gangmasters (Licensing) Act 2004 (acting as a gangmaster other than under the authority of a licence, possession of false documents etc).

9A

An offence under section 12(1) or (2) of the Gangmasters (Licensing) Act 2004 (acting as a gangmaster other than under the authority of a licence, possession of false documents etc).

Criminal Justice Act 1982 (c. 48)

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

Criminal Justice and Police Act 2001 (c. 16)

Crime (Sentences) Act 1997 (c. 43)

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

Criminal Justice and Police Act 2001 (c. 16)

Acquisition, use and possession

Failure to disclose: regulated sector

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

Proceeds of Crime Act 1995 (c. 11)

Crime (Sentences) Act 1997 (c. 43)

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

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

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

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

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

Criminal Justice and Police Act 2001 (c. 16)

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

Police and Criminal Evidence Act 1984 (c. 60)

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

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

Criminal Justice and Police Act 2001 (c. 16)

Immigration Act 1971 (c. 77)

Criminal Justice and Police Act 2001 (c. 16)

Business in the regulated sector

Excluded activities

Interpretation

333A

(1) A person commits an offence if—

(a) the person discloses any matter within subsection (2);

(b) the disclosure is likely to prejudice any investigation that might be conducted following the disclosure referred to in that subsection; and

(c) the information on which the disclosure is based came to the person in the course of a business in the regulated sector.

(2) The matters are that the person or another person has made a disclosure under this Part—

(a) to a constable,

(b) to an officer of Revenue and Customs,

(d) to a National Crime Agency officer authorised for the purposes of this Part by the Director General of that Agency,

of information that came to that person in the course of a business in the regulated sector.

(3) A person commits an offence if—

(a) the person discloses that an investigation into allegations that an offence under this Part has been committed is being contemplated or is being carried out;

(b) the disclosure is likely to prejudice that investigation; and

(c) the information on which the disclosure is based came to the person in the course of a business in the regulated sector.

(4) A person guilty of an offence under this section is liable—

(a) on summary conviction to imprisonment for a term not exceeding three months, or to a fine not exceeding level 5 on the standard scale, or to both;

(b) on conviction on indictment to imprisonment for a term not exceeding two years, or to a fine, or to both.

(5) This section is subject to—

(a) section 333B (disclosures within an undertaking or group etc),

(b) section 333C (other permitted disclosures between institutions etc), and

333B

(1) An employee, officer or partner of an undertaking does not commit an offence under section 333A if the disclosure is to an employee, officer or partner of the same undertaking.

(2) A person does not commit an offence under section 333A in respect of a disclosure by a credit institution or a financial institution if—

(a) the disclosure is to a credit institution or a financial institution,

(b) the institution to whom the disclosure is made is situated in the United Kingdom or an EEA state or in a country or territory imposing equivalent money laundering requirements, and

(3) In subsection (2) “group” has the same meaning as in Directive 2002/87/ EC of the European Parliament and of the Council of 16 th December 2002 on the supplementary supervision of credit institutions, insurance undertakings and investment firms in a financial conglomerate.

(4) A professional legal adviser or a relevant professional adviser does not commit an offence under section 333A if—

(a) the disclosure is to professional legal adviser or a relevant professional adviser,

(b) both the person making the disclosure and the person to whom it is made carry on business in the United Kingdom or an EEA state or in a country or territory imposing equivalent money laundering requirements, and

(c) those persons perform their professional activities within different undertakings that share common ownership, management or control.

333C

(1) This section applies to a disclosure—

(a) by a credit institution to another credit institution,

(b) by a financial institution to another financial institution,

(d) by a relevant professional adviser of a particular kind to another relevant professional adviser of the same kind.

(2) A person does not commit an offence under section 333A in respect of a disclosure to which this section applies if—

(a) the disclosure relates to—

(i) a client or former client of the institution or adviser making the disclosure and the institution or adviser to whom it is made,

(ii) a transaction involving them both, or

(iii) the provision of a service involving them both;

(b) the disclosure is for the purpose only of preventing an offence under this Part of this Act;

(c) the institution or adviser to whom the disclosure is made is situated in the United Kingdom or an EEA state or in a country or territory imposing equivalent money laundering requirements; and

(d) the institution or adviser making the disclosure and the institution or adviser to whom it is made are subject to equivalent duties of professional confidentiality and the protection of personal data (within the meaning of Parts 5 to 7 of the Data Protection Act 2018 (see section 3(2) and (14) of that Act)).

333D

(1) A person does not commit an offence under section 333A if the disclosure is—

(a) to the authority that is the supervisory authority for that person by virtue of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017; ...

(aa) for the purposes of proceedings under section 336A (power of court to extend moratorium period);

(ab) made in good faith by virtue of section 339ZB (disclosures within the regulated sector); or

(b) for the purpose of—

(i) the detection, investigation or prosecution of a criminal offence (whether in the United Kingdom or elsewhere),

(ii) an investigation under this Act, or

(iii) the enforcement of any order of a court under this Act.

(1A) Where an application is made to extend a moratorium period under section 336A, a person does not commit an offence under section 333A if—

(a) the disclosure is made to a customer or client of the person,

(b) the customer or client appears to the person making the disclosure to have an interest in the relevant property, and

(c) the disclosure contains only such information as is necessary for the purposes of notifying the customer or client that the application under section 336A has been made.

“Moratorium period” and “relevant property” have the meanings given in section 336D.

(2) A professional legal adviser or a relevant professional adviser does not commit an offence under section 333A if the disclosure—

(a) is to the adviser’s client, and

(b) is made for the purpose of dissuading the client from engaging in conduct amounting to an offence.

(3) A person does not commit an offence under section 333A(1) if the person does not know or suspect that the disclosure is likely to have the effect mentioned in section 333A(1)(b).

(4) A person does not commit an offence under section 333A(3) if the person does not know or suspect that the disclosure is likely to have the effect mentioned in section 333A(3)(b).

333E

(1) For the purposes of sections 333A to 333D, Schedule 9 has effect for determining—

(a) what is a business in the regulated sector, and

(b) what is a supervisory authority.

(2) In those sections—

“credit institution” has the same meaning as in Schedule 9;

“financial institution” means an undertaking that carries on a business in the regulated sector by virtue of any of paragraphs (b) to (i) of paragraph 1(1) of that Schedule.

(3) References in those sections to a disclosure by or to a credit institution or a financial institution include disclosure by or to an employee, officer or partner of the institution acting on its behalf.

(4) For the purposes of those sections a country or territory imposes "equivalent money laundering requirements" if it imposes requirements equivalent to those laid down in Directive 2015/849/EU of the Council of 20th May 2015 on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing, as amended by Directive 2018/843 of the European Parliament and of the Council of 30th May 2018.

(5) In those sections “relevant professional adviser” means an accountant, auditor or tax adviser who is a member of a professional body which is established for accountants, auditors or tax advisers (as the case may be) and which makes provision for—

(a) testing the competence of those seeking admission to membership of such a body as a condition for such admission; and

(b) imposing and maintaining professional and ethical standards for its members, as well as imposing sanctions for non-compliance with those standards.

339ZA

Where a disclosure is made under this Part to a constable or an officer of Revenue and Customs, the constable or officer of Revenue and Customs must disclose it in full to a person authorised for the purposes of this Part by the Director General of the National Crime Agency as soon as practicable after it has been made.

Insolvency practitioners

Disclosure of information to Lord Advocate and to Scottish Ministers

External investigations

Certain offences in relation to financial investigators

“I, A.B., do solemnly declare that I will not disclose any information received by me in carrying out the functions under Part 6 of the Proceeds of Crime Act 2002 which I may from time to time be assigned by SOCA to carry out except for the purposes of those functions, or to SOCA or in accordance with its instructions, or for the purposes of any prosecution for an offence relating to inland revenue, or in such other cases as may be required or permitted by law.”

“I, A.B., do solemnly declare that I will not disclose any information received by me in carrying out the functions under Part 6 of the Proceeds of Crime Act 2002 which I may from time to time be assigned by SOCA to carry out except for the purposes of those functions, or to to SOCA or in accordance with its instructions, or for the purposes of any prosecution for an offence relating to inland revenue, or in such other cases as may be required or permitted by law.”

Proceeds of Crime Act 1995 (c. 11)

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

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

Police Act 1996 (c. 16)

Criminal Justice and Police Act 2001 (c. 16)

377A

(1) The Attorney General must prepare a code of practice as to—

(a) the exercise by the Director of Public Prosecutions , SFO officers ... and the Director of the Serious Fraud Office of functions they have under this Chapter; and

(b) the exercise by any other person, who is the relevant authority by virtue of section 357(9) in relation to a confiscation investigation, of functions he has under this Chapter in relation to England and Wales as the relevant authority.

(2) The Advocate General for Northern Ireland must prepare a code of practice as to—

(a) the exercise by the Director of Public Prosecutions for Northern Ireland of functions he has under this Chapter; and

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