Scottish confiscation—process and procedure
Produced in partnership with Craig Kennedy of Dentons

The following Corporate Crime practice note produced in partnership with Craig Kennedy of Dentons provides comprehensive and up to date legal information covering:

  • Scottish confiscation—process and procedure
  • Introduction to Scottish confiscation law and procedure
  • Confiscation statutory framework
  • When can a confiscation order be made in Scotland?
  • Further limitations on the power to impose a confiscation order
  • Determining the recoverable amount—POCA 2002, s 93
  • Scottish confiscation and criminal conduct
  • Postponement of confiscation proceedings under Scots law
  • Proportionality in confiscation proceedings
  • Exchange of evidence in Scottish confiscation proceedings
  • More...

Scottish confiscation—process and procedure

Coronavirus (COVID-19): This Practice Note contains guidance on subjects impacted by the Coronavirus (Scotland) (No 2) Act 2020. Schedule 2 of this Act (introduced by section 3) deals with the operation of the justice system in Scotland and, in addition to other things, makes changes to the confiscation procedure that applies in Scottish criminal proceedings. Section 99 of the Proceeds of Crime Act 2002 (POCA 2002), which has its English equivalent in POCA 2002, s 14, provides that the definition of exceptional circumstances for the purposes of postponement includes the effect (directly or indirectly) of coronavirus on the proceedings. POCA 2002, s 116 (governing time to pay confiscation orders made in Scotland) is amended so that, where the court is satisfied that the accused is, for a reason relating to coronavirus, unable to pay the confiscation order within the period of 12 months from the date on which the confiscation order is made, the time to pay period may be extended until such day as the court considers appropriate in the circumstances. Also, a new temporary provision provides that, where a court has already made an order under POCA 2002, s 116(4) extending the time to pay a confiscation order, the accused may apply (retrospectively, in some circumstances) for an order further extending the time to pay the confiscation order, which the court may grant if it is satisfied

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