This Practice Note explains the provisions of the Proceeds of Crime Act 2002 (POCA 2002) dealing with information sharing in the regulated sector and, in particular, POCA 2002, Pt 7 (money laundering) which makes provision for voluntary disclosures, required notifications and joint disclosure reports (so-called ‘superSARs’). These provisions should be read alongside the principal money laundering offences of: • concealing, arranging or acquiring, using or possessing criminal property (see Practice Notes: Money laundering offences—concealing, disguising, converting, transferring and removing, Money laundering offences—acquisition, use and possession and Money laundering offences—the arrangement offence) • failing to disclose a suspicion of money laundering by an individual in the regulated sector, a nominated officer in the regulated sector or by another nominated officer (see Practice Note: Money laundering offences—failure to disclose offences) • tipping off in the regulated sector and prejudicing an investigation that might be conducted following a disclosure made (see Practice Note: Money laundering offences—tipping off and prejudicing an investigation) The provisions governing information sharing in the regulated sector deal