The Proceeds of Crime The Law and Practice of Restraint, Confiscation, and Forfeiture

by Millington, Trevor; Sutherland Williams, Mark

• ISBN13: 9780199264773
• ISBN10: 0199264775
• Format: Hardcover
• Copyright: 2003-12-18
• Publisher: Oxford University Press

Summary

This is a comprehensive and practical step-by-step manual on the law relating to restraint, receivership, confiscation, and money laundering. The book includes detailed coverage of the Proceeds of Crime Act 2002 which extends the law surrounding asset forfeiture to cover all criminal activity.

Author Biography

Trevor J. Millington is recognized as one of the country's leading authorities in the field of restraint, confiscation, and the proceeds of crime. He was called to the Bar in 1981, and is currently a Senior Principal lawyer in the Asset Forfeiture Unit of HM Customs and Excise. Within Customs he has been responsible for the implementation of many of the main developments in this area of law, including the Criminal Justice Act 1988, the Drug Trafficking Act 1994, and will now oversee in his Unit the introduction of the Proceeds of Crime Act 2002. Mark Sutherland Williams was called to the Bar in 1995 and was awarded the Yarborough Anderson Scholarship and Profumo Scholarship by Inner Temple. In 1996 he was appointed junior counsel in Customs' longest running drugs investigation, Operation Stealer. Following that trial he has been instructed in a variety of drugs prosecution trials including all subsequent hearings and in several high profile cases, dealing with all aspects of receivership appointments, contempt actions, and third party claims.

Table of Contents

List of Abbreviations	xliii
Table of Cases	xlv
Table of Legislation	lv
1. Setting the Scene
A. Introduction	1.01	(1)
B. Why was Confiscation Law Enacted?	1.02	(1)
C. The Object of the Confiscation Regime	1.07	(1)
D. The Drug Trafficking Act 1994: A Summary	1.09	(1)
E. The Criminal Justice Act 1988: A Summary	1.11	(1)
F. The Proceeds of Crime Act 2002: A Summary	1.12	(1)
G. The Assets Recovery Agency	1.15	(1)
H. The International Element	1.16	(1)
I. Money Laundering	1.17	(1)
2. Restraint and Charging Orders under the DTA and CJA
A. Introduction	2.01	(1)
(1) Purpose of restraint and charging orders	2.02	(1)
(2) Freezing orders distinguished	2.03	(1)
B. Restraint Orders under the Drug Trafficking Act 1994	2.07	(1)
(1) Proceedings have been instituted or an application made	2.08	(1)
(2) What are drug trafficking offences?	2.10	(1)
(3) Section 25(1)(b) proceedings have not been concluded	2.11	(1)
(4) Section 25(1)(c): Reasonable cause to believe the defendant has benefited from drug trafficking	2.15	(1)
(5) What is drug trafficking?	2.17	(1)
(6) Section 25(3): proceedings to be instituted in the future	2.19	(1)
C. Restraint Orders under Part VI of the Criminal Justice Act 1988	2.23	(1)
(1) Proceedings have been instituted in England and Wales	2.25	(1)
(2) Offences to which Part VI of the CJA applies	2.26	(1)
(3) Proceedings have not been concluded	2.28	(1)
(4) Proceedings may result or have resulted in a conviction for an offence of a relevant description from which the defendant may have benefited	2.30	(1)
(5) Benefit	2.31	(1)
D. Does the Prosecutor Have to Prove there is a Risk of Dissipation of Assets?	2.37	(1)
E. The Scope and Duration of Restraint Orders
(1) Parties restrained by the order	2.43	(1)
(2) Limited companies	2.45	(1)
(3) Property restrained by the order	2.50	(1)
(4) Legitimately acquired assets	2.52	(1)
(5) Property that is not realisable under the legislation	2.54	(1)
(6) Meaning of property	2.55	(1)
(7) Overseas assets	2.56	(1)
(8) Duration of restraint orders	2.58	(1)
F. Terms and Conditions upon which Orders are made	2.63	(1)
(1) Costs and expenses incurred in complying with the order	2.65	(1)
(2) Legal expenses	2.70	(1)
(3) Businesses	2.72	(1)
G. Charging Orders
(1) What is a charging order?	2.74	(1)
(2) When may a charging order be made?	2.75	(1)
(3) What property can be charged?	2.77	(1)
(4) Protecting the charging order	2.79	(1)
(5) Applications to vary or discharge charging orders	2.80	(1)
(6) Relationship between restraint and charging orders	2.82	(1)
3. Management Receivers under the DTA and CJA
A. Introduction	3.01	(1)
B. Jurisdiction to Appoint Management Receivers	3.04	(1)
C. Status of the Receiver on Appointment	3.11	(1)
D. Powers, Duties and Liabilities of the Receiver	3.13	(1)
(1) Duties and liabilities of the Receiver	3.19	(1)
(2) Receiver's accounts	3.22	(1)
E. Remuneration of Receivers	3.25	(1)
F. Taxation and Receivers	3.37	(1)
4. Ancillary Orders: Seizure, Disclosure and Repatriation of Assets
A. Introduction	4.01	(1)
B. Seizure of Assets	4.02	(1)
C. Disclosure Orders	4.06	(1)
(1) Jurisdiction to make the order	4.07	(1)
(2) The problem of self incrimination	4.13	(1)
(3) Form of disclosure orders	4.24	(1)
(4) Disclosure and third parties	4.25	(1)
(5) Disclosure cannot be ordered against the prosecutor	4.26	(1)
(6) Advising the defendant or third party required to disclose	4.28	(1)
D. Repatriation of Assets	4.37	(1)
(1) Jurisdiction to make repatriation orders	4.39	(1)
(2) Form of repatriation order	4.44	(1)
5. Applications to Vary or Discharge Restraint Orders made under the DTA and CJA
A. Introduction	5.01	(1)
B. Applications for the Discharge of the Order	5.02	(1)
(1) On the conclusion of proceedings	5.03	(1)
(2) Procedural irregularities by the prosecutor	5.04	(1)
(3) Failure to give full and frank disclosure	5.07	(1)
C. Applications to Vary the Restraint Order	5.08	(1)
(1) Legal expenses	5.09	(1)
(2) General living expenses	5.15	(1)
(3) Companies and other business entities	5.17	(1)
D. The Principles on which the Court Acts: The 'Legislative Steer'	5.18	(1)
E. The Source of Payment of Legal Fees and General Living Expenses	5.25	(1)
(1) Assets not legitimately acquired	5.26	(1)
(2) Assets that are prosecution exhibits	5.28	(1)
6. Enforcement of Restraint of Receivership Orders: Contempt of Court
A. Introduction	6.01	(1)
(1) Ways in which breaches may be committed	6.02	(1)
(2) Sanctions available for breach of restraint and receivership orders	6.03	(1)
B. Procedure on Applications
(1) Strict compliance necessary	6.05	(1)
(2) The burden and standard of proof	6.06	(1)
(3) Commencing proceedings	6.07	(1)
(4) Contents of the application notice	6.08	(1)
(5) The evidence in support of the application	6.10	(1)
(6) Proving service of the order	6.11	(1)
(7) Proving the breach	6.15	(1)
(8) Issuing and serving the application	6.16	(1)
(9) The defendant's response	6.18	(1)
C. The Hearing
(1) Preliminary matters	6.20	(1)
(2) Procedure at the hearing	6.25	(1)
(3) Sentence	6.26	(1)
(4) Suspended committals	6.29	(1)
(5) Effect of being in contempt	6.30	(1)
(6) Purging contempt	6.31	(1)
(7) Appeals	6.33	(1)
7. Practice and Procedure in the High Court: DTA and CJA Cases
A. Introduction	7.01	(1)
B. The Woolf Reforms and the Overriding Objective	7.03	(1)
(1) Structure of the Civil Procedure Rules	7.06	(1)
(2) Terminology	7.07	(1)
(3) Evidence	7.08	(1)
C. Procedure on Applications for Restraint Orders
(1) Allocation of business	7.10	(1)
(2) Title of the proceedings	7.11	(1)
(3) Preparation of documentation	7.12	(1)
(4) The claim form	7.13	(1)
(5) The draft order	7.14	(1)
(6) The witness statement	7.16	(1)
(7) The duty of full and frank disclosure	7.19	(1)
(8) What additional matters should be disclosed?	7.21	(1)
(9) The consequences of non-disclosure	7.23	(1)
D. The Hearing	7.27	(1)
(1) Service of the order	7.30	(1)
E. Procedure on Applications to Vary or Discharge the Order	7.33	(1)
(1) Variation by consent: consulting the prosecutor	7.34	(1)
(2) Applying to the court	7.36	(1)
(3) Drafting the witness statement or affidavit	7.37	(1)
(4) Drafting the order	7.39	(1)
(5) Issuing the application	7.40	(1)
(6) Service of the application	7.41	(1)
(7) Proof of service	7.42	(1)
(8) The hearing	7.43	(1)
(9) Costs	7.45	(1)
(10) After the hearing: drafting and serving the order	7.46	(1)
(11) Variation applications by the prosecutor	7.47	(1)
(12) Appeals	7.49	(1)
8. Restraint and Receivership under the Proceeds of Crime Act 2002
A. Introduction	8.01	(1)
(1) Overview	8.02	(1)
B. Restraint Orders	8.03	(1)
(1) Conditions for obtaining restraint orders under POCA	8.04	(1)
(2) The first condition: criminal investigations	8.05	(1)
(3) The second condition: criminal proceedings already started	8.07	(1)
(4) The third condition: application for reconsideration to be made	8.12	(1)
(5) The fourth condition: reconsideration of benefit	8.14	(1)
(6) The fifth condition: reconsideration of available amount	8.15	(1)
(7) Making the order	8.18	(1)
(8) Exceptions	8.19	(1)
(9) Legal expenses	8.20	(1)
(10) Ancillary orders	8.22	(1)
(11) Variation and discharge of the order	8.24	(1)
(12) Charging orders	8.25	(1)
C. Management Receivers	8.26	(1)
(1) Powers of management receivers	8.28	(1)
(2) Restriction of the use of powers	8.31	(1)
D. Powers of the Court and Receiver: The 'Legislative Steer'	8.33	(1)
E. Procedure on Applications	8.36	(1)
(1) Applications for restraint orders	8.37	(1)
(2) The order	8.39	(1)
(3) Variation or discharge applications by persons affected by restraint orders	8.41	(1)
(4) Variation applications by the person who applied for the order	8.44	(1)
(5) Discharge applications by the person who applied for the order	8.46	(1)
(6) Receivership proceedings	8.47	(1)
(7) The application for appointment	8.48	(1)
(8) Applications for the conferment of powers on receivers	8.50	(1)
(9) Applications to vary or discharge receivership orders	8.52	(1)
(10) Security	8.53	(1)
(11) Remuneration of receivers	8.55	(1)
(12) Receiver's accounts	8.56	(1)
(13) Non-compliance by a receiver	8.57	(1)
F. Provisions as to Hearings and Evidence
(1) Restraint and receivership hearings in the Crown Court	8.58	(1)
(2) Evidence	8.59	(1)
(3) Evidence should be in writing	8.60	(1)
(4) Hearsay evidence	8.62	(1)
(5) Expert evidence	8.63	(1)
(6) Disclosure and inspection of documents	8.64	(1)
(7) Court documents	8.65	(1)
(8) Service of documents	8.66	(1)
(9) Service by an alternative method	8.68	(1)
(10) Service outside the jurisdiction	8.69	(1)
(11) Proof of service	8.70	(1)
(12) Consent orders	8.71	(1)
(13) Slips and omissions	8.72	(1)
(14) Supply of documents from court records	8.73	(1)
(15) Preparation of documents	8.75	(1)
(16) Change of solicitor	8.76	(1)
(17) Costs	8.77	(1)
(18) Assessment of costs	8.79	(1)
(19) Time for complying with order for costs	8.80	(1)
9. Preparing for Confiscation Hearings under the DTA
A. Introduction
(1) When does the DTA apply?	9.01	(1)
(2) The objective of DTA proceedings	9.02	(1)
B. Preparing for Crown Court DTA Confiscation Hearings	9.04	(1)
(1) When are DTA confiscation hearings held?	9.05	(1)
(2) Offences which constitute drug trafficking offences	9.10	(1)
(3) Adjournment of the enquiry pending further enquiries	9.11	(1)
(4) Postponements of confiscation proceedings	9.12	(1)
C. Postponing DTA Hearings	9.13	(1)
(1) What amounts to exceptional circumstances?	9.15	(1)
(2) No requirement to find further exceptional circumstances	9.20	(1)
(3) Postponement: absence of the defendant	9.21	(1)
(4) Six month rule: no retrospective extension	9.22	(1)
(5) Purpose of postponement: further information	9.24	(1)
(6) The changing face of the law in relation to adjourning and postponing DTA hearings	9.26	(1)
D. Postponement Pending Appeal	9.39	(1)
(1) Application for postponement pending appeal-procedure	9.40	(1)
(2) Sentence	9.41	(1)
E. Standard of Proof	9.43	(1)
F. Preparatory Steps for a DTA Hearing
(1) Statements relating to drug trafficking	9.45	(1)
(2) Section 11 statements	9.46	(1)
(3) The prosecutor's statement	9.48	(1)
(4) The defendant's statement	9.59	(1)
(5) Further provision of information by the defendant	9.72	(1)
(6) Consequences of the defendant failing to respond to the prosecutor's statement	9.76	(1)
(7) Valuing the drugs	9.80	(1)
(8) Further statements by the prosecutor	9.81	(1)
(9) Securing the attendance of witnesses	9.82	(1)
G. Reconsideration of Case where the Court has not Proceeded under s 2	9.83	(1)
H. When is the Date of Conviction for the Purposes of s 13?	9.87	(1)
10. The DTA Confiscation Hearing
A. Introduction
(1) Purpose of the hearing	10.01	(1)
(2) The burden and standard of proof	10.03	(1)
B. Benefit from Drug Trafficking	10.07	(1)
(1) Statutory provisions as to benefit	10.13	(1)
(2) Payments or other rewards	10.14	(1)
(3) Are drugs seized from the defendant a payment or reward?	10.18	(1)
(4) The payment or other reward must be received in connection with drug trafficking	10.22	(1)
(5) Knowledge that the payment comes from drug trafficking	10.24	(1)
(6) Assessing the defendant's proceeds of drug trafficking	10.26	(1)
(7) Proceeds not profits	10.30	(1)
(8) Joint benefit	10.34	(1)
C. The Assumptions	10.36	(1)
(1) When the assumptions must not be applied	10.39	(1)
(2) No other assumptions may be made	10.43	(1)
(3) When may the assumptions be applied?	10.44	(1)
(4) At what stage may the assumptions be applied?	10.48	(1)
(5) Effect of applying the assumptions	10.49	(1)
(6) Rebutting the assumptions	10.51	(1)
(7) Certificates of benefit	10.53	(1)
(8) Determining the amount to be realised	10.55	(1)
D. Burden of Proof	10.56	(1)
(1) Meaning of realisable property	10.59	(1)
(2) Property held by the defendant	10.60	(1)
(3) Margin for error	10.62	(1)
(4) Assets jointly held with third parties	10.63	(1)
(5) Assets held overseas	10.64	(1)
(6) Gifts	10.65	(1)
(7) When is a gift caught by the Act?	10.66	(1)
(8) Obligations having priority	10.71	(1)
E. Valuing Property	10.72	(1)
(1) Is it appropriate to make a confiscation order when the defendant is likely to be ordered to forfeit the drugs?	10.75	(1)
(2) Is the amount that the court can find in respect of a confiscation order limited to the amount claimed by the Crown?	10.76	(1)
F. Making the Confiscation Order	10.77	(1)
(1) Relationship with forfeiture orders and other legislation	10.78	(1)
(2) Relationship between the confiscation order and the sentence	10.79	(1)
(3) Imprisonment in default	10.84	(1)
(4) Orders for the payment of costs	10.88	(1)
(5) Confiscation orders and the ECHR	10.89	(1)
(6) Confiscation orders against defendants who die or abscond	10.96	(1)
(7) Post-conviction orders	10.98	(1)
(8) Pre-conviction cases	10.99	(1)
G. Rules of the Supreme Court	10.101	(1)
H. Procedural Matters	10.105	(1)
I. Confiscation Hearings under the DTA: Index of Defined Expressions	10.107	(1)
11. Preparing for Confiscation Hearings under the CJA
A. Introduction
(1) The purpose of CJA confiscation hearings	11.01	(1)
B. Preparing for CJA Confiscation Hearings
(1) When does the CJA apply?	11.05	(1)
(2) Preliminary matters	11.07	(1)
(3) When may a CJA confiscation hearing be held?	11.08	(1)
C. Offences of a Relevant Description	11.09	(1)
(1) Relevant criminal conduct	11.11	(1)
(2) When does a defendant benefit from an offence?	11.12	(1)
(3) The standard of proof	11.13	(1)
(4) The burden of proof	11.15	(1)
(5) The requirement to give notice	11.17	(1)
(6) Failure to give notice under the CJA	11.18	(1)
(7) Court may still proceed	11.19	(1)
(8) Qualifying offences under section 72AA	11.20	(1)
(9) The problem of victims	11.22	(1)
(10) The jurisdiction of the Crown Court following committal	11.24	(1)
(11) Offences where the CJA 1988 applies in the Magistrates' Court	11.26	(1)
D. Adjournment of the Proceedings	11.27	(1)
(1) More than one postponement allowable	11.31	(1)
(2) What constitutes exceptional circumstances?	11.32	(1)
(3) Considerations to be applied when postponing confiscation hearings	11.37	(1)
(4) Postponement runs from date of conviction	11.42	(1)
(5) Postponement pending appeal	11.43	(1)
(6) Sentence pending CJA hearing	11.44	(1)
E. Section 73 Prosecutor's Statements	11.47	(1)
(1) Form and content of the statement	11.50	(1)
(2) Service of the statement	11.52	(1)
(3) The defendant's statement	11.53	(1)
(4) Importance of the defendant's reply	11.57	(1)
(5) Defendant's acceptance conclusive	11.59	(1)
(6) Obtaining information from the defendant 'at any time'	11.61	(1)
(7) Prosecutor's acceptance conclusive	11.64	(1)
(8) Consequences of the defendant failing to respond to the prosecutor's statement	11.66	(1)
(9) Further statements by the prosecutor	11.67	(1)
(10) Relationship between disclosure statements and confiscation hearings	11.68	(1)
12. The CJA Confiscation Hearing
A. Introduction
(1) Amendments made by the Proceeds of Crime Act 1995	12.01	(1)
(2) When to hold proceedings	12.02	(1)
B. Jurisdiction to Hold a Confiscation Hearing under the CJA	12.03	(1)
(1) The problem of victims	12.05	(1)
(2) Purpose of the hearing	12.06	(1)
(3) Burden and standard of proof	12.07	(1)
(4) Prosecution and defence statements	12.09	(1)
C. Benefit
(1) Calculating benefit under the CJA	12.12	(1)
(2) Relevant criminal conduct	12.13	(1)
(3) Offences of a relevant description	12.16	(1)
(4) Pecuniary advantage	12.18	(1)
(5) Extended benefit-application of the assumptions	12.24	(1)
(6) When may the assumptions be applied?	12.26	(1)
(7) The assumptions that can be made	12.29	(1)
(8) When the assumptions should not be applied	12.31	(1)
(9) Gifts caught by the Act	12.33	(1)
(10) Defendant does not have to be able to realise gift	12.35	(1)
(11) Distinction between realisable property and gifts	12.40	(1)
(12) Determining the amount that might be realised	12.43	(1)
D. The Defendant's Benefit
(1) The amount to be recovered	12.44	(1)
(2) Realisable property	12.45	(1)
(3) The assets of the offender are not restricted to those that he has derived from the criminal activity in question	12.48	(1)
(4) Inflationary adjustment	12.51	(1)
(5) The reducing value of property	12.54	(1)
(6) Abolition of the £10,000 'minimum amount' requirement	12.55	(1)
(7) Imprisonment in default	12.56	(1)
(8) Serving the default sentence does not extinguish the debt	12.48	(1)
E. Confiscation Orders and Sentencing for the Offence	12.59	(1)
(1) Power to vary sentence	12.61	(1)
(2) Prosecution costs	12.63	(1)
(3) Third parties and confiscation law	12.64	(1)
13. Variations to Confiscation Orders under the DTA and CJA
A. Introduction	13.01	(1)
B. Applications by the Prosecutor in Drug Trafficking Cases	13.04	(1)
(1) Section 13: where the court has not proceeded under the Act	13.05	(1)
(2) Time limits	13.08	(1)
(3) Section 14: where the court determines the defendant has not benefited from drug trafficking	13.09	(1)
(4) Section 15: revised assessment of the proceeds of drug trafficking	13.12	(1)
(5) Procedure on applications	13.14	(1)
(6) Increase in realisable property	13.15	(1)
(7) Procedure on applications	13.18	(1)
C. CJA Cases	13.20	(1)
(1) Section 74A: review of cases where the proceeds of crime have not been assessed	13.21	(1)
(2) Section 74B: revision of assessment of the proceeds of crime	13.25	(1)
(3) Section 74C: revision of assessment of amount to be recovered	13.27	(1)
(4) Increase in realisable property	13.28	(1)
D. Applications by the Defendant for a Decrease in the Confiscation Order	13.29	(1)
(1) Procedure on applications	13.38	(1)
14. Preparing for Confiscation Hearings under POCA
A. Introduction
(1) The evolution of confiscation hearings	14.01	(1)
(2) When do POCA confiscation hearings have to be held	14.06	(1)
B. Confiscation in the Magistrates' Court	14.07	(1)
(1) Section 70: committal by a Magistrates' Court	14.08	(1)
(2) The circumstances where a Magistrates' Court may commit	14.11	(1)
(3) If sections 6(1)-(3) are satisfied, how must the court proceed?	14.13	(1)
C. How is 'Criminal Lifestyle' Defined?	14.14	(1)
(1) What are 'lifestyle offences'?	14.15	(1)
(2) 'Criminal lifestyle' and relevant benefit of not less than £5,000	14.19	(1)
(3) How is 'relevant benefit' defined?	14.20	(1)
D. Criminal Conduct and Benefit	14.26	(1)
(1) General criminal conduct	14.27	(1)
(2) Particular criminal conduct	14.28	(1)
(3) The relationship between general and particular conduct	14.29	(1)
(4) When does a defendant's conduct form part of his criminal activity?	14.30	(1)
(5) When does a person benefit from criminal conduct?	14.31	(1)
E. Postponement of POCA Confiscation Hearings	14.33	(1)
(1) What is the 'permitted period'?	14.35	(1)
(2) Date of conviction	14.36	(1)
(3) Further postponements	14.37	(1)
(4) Who may apply for a postponement?	14.39	(1)
(5) The effect of the court failing to follow the postponement provisions	14.40	(1)
(6) Postponement pending appeal	14.42	(1)
(7) Sentencing	14.43	(1)
(8) Power to vary sentence	14.44	(1)
F. Preparatory Steps for a POCA Hearing
(1) Section 16 statements of information	14.45	(1)
(2) The purpose of section 16 statements	14.49	(1)
(3) The content of section 16 statements	14.50	(1)
(4) A duty of full and frank disclosure?	14.53	(1)
(5) When should the prosecutor's statement be served?	14.54	(1)
(6) Disclosure evidence inadmissible	14.55	(1)
(7) Upon whom should the prosecutor's statement be served?	14.56	(1)
(8) The defendant's statement	14.58	(1)
(9) Defendant's acceptance conclusive	14.61	(1)
(10) Failure to respond by the defendant	14.63	(1)
(11) Consequences of the defendant failing to respond to the prosecutor's statement	14.66	(1)
(12) The problem of self-incrimination	14.70	(1)
(13) Further provision of information by the defendant	14.73	(1)
(14) Further protection against self-incrimination	14.78	(1)
(15) Prosecutor's acceptance conclusive	14.79	(1)
(16) Failure to provide the information ordered	14.80	(1)
(17) Further statements by the prosecutor	14.81	(1)
(18) Securing the attendance of witnesses	14.83	(1)
15. The POCA 2002 Confiscation Hearing
A. Introduction	15.01	(1)
B. A Mandatory Regime	15.03	(1)
C. The Burden and Standard of Proof	15.06	(1)
D. The Recoverable Amount	15.09	(1)
(1) Recoverable amount: victims	15.10	(1)
(2) The 'available amount'	15.11	(1)
(3) Court must give reasons	15.14	(1)
E. Tainted Gifts	15.15	(1)
(1) When is a gift tainted?	15.16	(1)
(2) Gifts and their recipients	15.21	(1)
(3) Value of tainted gifts	15.24	(1)
(4) Value of property obtained from criminal conduct	15.27	(1)
F. The Defendant's Benefit	15.29	(1)
(1) General criminal conduct	15.30	(1)
(2) Rule against double accounting	15.31	(1)
(3) Particular criminal conduct	15.33	(1)
G. The Assumptions: Section 10	15.34	(1)
(1) The four assumptions	15.36	(1)
(2) The 'relevant day'	15.37	(1)
(3) The 'date of conviction'	15.39	(1)
(4) When the assumptions do not apply	15.40	(1)
H. Time for Payment	15.42	(1)
(1) Imprisonment in default	15.45	(1)
(2) Interest on unpaid sums	15.48	(1)
I. The Effect of a Confiscation Order on Sentence and the Court's Other Powers	15.49	(1)
(1) The relationship between the confiscation order and compensation	15.50	(1)
(2) The importance of following the provisions of POCA	15.52	(1)
(3) Interpretation: confiscation and POCA	15.54	(1)
16. Reconsideration of Confiscation Orders under POCA and the Defendant who Absconds
A. Introduction	16.01	(1)
B. Reconsideration of Case where no Confiscation Order was Originally Made	16.02	(1)
(1) How are the 'relevant date' and the 'date of conviction' defined?	16.05	(1)
(2) The status of previous orders of the court and compensation	16.08	(1)
(3) Procedure: applications under section 19 of the Act	16.09	(1)
(4) Statements of information	16.10	(1)
C. Reconsideration of Benefit where no Confiscation Order was Originally Made	16.11	(1)
(1) The first condition	16.12	(1)
(2) The second condition	16.13	(1)
(3) The status of previous orders of the court	16.18	(1)
D. Compensation	16.19	(1)
(1) Procedure: applications under Section 20 of the Act	16.20	(1)
(2) Statements of information	16.21	(1)
E. Where a Confiscation Order has been Made: Reconsideration of Benefit	16.22	(1)
(1) When is the relevant time?	16.28	(1)
(2) What is the relevant amount?	16.29	(1)
(3) When is the date of conviction?	16.30	(1)
F. The Assumptions	16.31	(1)
(1) Revised benefit and relationship with the recoverable amount	16.32	(1)
(2) The status of previous orders of the court	16.35	(1)
(3) Exception to rule	16.36	(1)
(4) Changes in the value of money	16.37	(1)
(5) Procedure: applications under sections 19, 20, or 21 of the Act	16.38	(1)
G. Statements of Information	16.40	(1)
(1) Where a confiscation order has been made: reconsideration of the available amount	16.41	(1)
(2) What is the 'relevant amount' under section 22?	16.46	(1)
(3) Changes in the value of money	16.48	(1)
(4) Procedure: applications under section 22 of the Act	16.49	(1)
(5) Inadequacy of available amount: variation of the confiscation order	16.50	(1)
(6) Inadequacy of available amount in bankruptcy cases	16.54	(1)
(7) Procedure: variation of confiscation order due to inadequacy of available amount	16.55	(1)
(8) Inadequacy of available amount: discharge of confiscation order	16.56	(1)
(9) Under section 24 what are 'specified reasons'?	16.59	(1)
(10) Small amount outstanding: discharge of confiscation order	16.60	(1)
(11) Procedure: application by Justices' Chief Executive to discharge a confiscation order	16.61	(1)
(12) Procedure where the Crown Court discharges a confiscation order	16.64	(1)
H. Defendants who Abscond or Die
(1) Introduction	16.65	(1)
(2) The defendant who dies	16.66	(1)
(3) The defendant who absconds post conviction	16.67	(1)
(4) Procedure	16.68	(1)
(5) The defendant who absconds pre-conviction	16.73	(1)
(6) Two year rule	16.74	(1)
(7) Procedure	16.75	(1)
(8) What happens if the defendant later returns?	16.78	(1)
(9) Variation and discharge of orders under section 28	16.79	(1)
(10) Variation of order	16.80	(1)
(11) What is the relevant period?	16.82	(1)
(12) Procedure on applications for variation made by a former absconder	16.83	(1)
(13) Powers of the court	16.85	(1)
(14) Discharge of confiscation order where the defendant has absconded	16.87	(1)
(15) Discharge of order: undue delay or proceedings not continuing	16.88	(1)
(16) Procedure: application for discharge made by a former absconder	16.91	(1)
(17) Compensation: confiscation order made against absconder	16.94	(1)
17. Enforcement of Confiscation Orders under the CJA, the DTA, and the POCA
A. Introduction	17.01	(1)
B. Voluntary Satisfaction by the Defendant	17.03	(1)
C. Enforcement Receivers	17.09	(1)
(1) DTA cases: meaning of 'a confiscation order is not satisfied'	17.14	(1)
(2) CJA cases: meaning of 'proceedings have not been concluded'	17.15	(1)
(3) Meaning of 'subject to appeal'	17.16	(1)
(4) Powers of enforcement receivers	17.18	(1)
(5) Ancillary orders	17.19	(1)
(6) Procedure on applications	17.20	(1)
(7) The evidence in support	17.21	(1)
(8) The defendant's response to the application	17.23	(1)
(9) Third parties	17.26	(1)
(10) Advising third parties served with an application to appoint an enforcement receiver	17.30	(1)
(11) The court's order	17.33	(1)
(12) The matrimonial home: rights of spouses	17.34	(1)
(13) Status of the receiver on appointment	17.35	(1)
(14) Realisation of property	17.36	(1)
(15) Remuneration of enforcement receivers	17.37	(1)
(16) Dealing with the proceeds of realisation	17.39	(1)
(17) Discharge of the receiver	17.40	(1)
D. The Powers of the Magistrates' Courts	17.41	(1)
(1) Distress warrants	17.43	(1)
(2) Garnishee orders	17.44	(1)
(3) Warrants of commitment	17.45	(1)
E. Enforcement under POCA 2002	17.56	(1)
(1) Enforcement receivers	17.57	(1)
(2) Powers of enforcement receivers	17.58	(1)
(3) Director's receivers	17.61	(1)
(4) Powers of director's receivers	17.63	(1)
(5) Seized money	17.64	(1)
(6) Implementing the default sentence: director not the enforcing authority	17.68	(1)
(7) Implementing the default sentence: director appointed the enforcement authority	17.69	(1)
18. The Insolvent Defendant
A. Introduction	18.01	(1)
B. The Position under the DTA and CJA	18.02	(1)
C. Insolvency under POCA 2002	18.07	(1)
(1) Winding up of companies	18.09	(1)
(2) Floating charges	18.11	(1)
(3) Limited liability partnerships	18.12	(1)
(4) Protection of insolvency practitioners	18.13	(1)
D. Conclusion	18.14	(1)
19. Civil Recovery, Recovery Orders, and Interim Receivers
A. Introduction	19.01	(1)
B. New Legislation with Regard to Recovery Orders
(1) A power vested only in the ARA	19.05	(1)
(2) Proceedings even on acquittal	19.06	(1)
(3) Standard of proof	19.07	(1)
(4) Civil recovery in the High Court: proceedings for recovery orders	19.08	(1)
(5) Definition of 'property'	19.09	(1)
(6) Property obtained through unlawful conduct	19.12	(1)
(7) Unlawful conduct	19.15	(1)
(8) Procedure the ARA must follow	19.18	(1)
(9) How is 'associated property' defined?	19.20	(1)
(10) Interim receiving orders	19.23	(1)
(11) Vesting in realisation of recoverable property: recovery orders and trustees for civil recovery	19.24	(1)
(12) Exclusions to recovery orders	19.26	(1)
(13) Claims for a recovery order: practice and procedure	19.30	(1)
(14) What is a 'trustee for civil recovery'?	19.32	(1)
(15) What are the functions of the trustee?	19.33	(1)
(16) Powers of the trustee for civil recovery	19.35	(1)
(17) Rights of pre-emption	19.36	(1)
(18) Associated and joint property	19.40	(1)
(19) 'Excepted joint owner'	19.41	(1)
(20) Agreements about associated and joint property	19.42	(1)
(21) How is the amount calculated?	19.45	(1)
(22) Associated and joint property: default of agreement	19.49	(1)
(23) 'Interest'	19.52	(1)
(24) Compensation	19.53	(1)
C. Payment in Respect of Rights under Pension Schemes	19.54	(1)
(1) What does a pension scheme mean within this part of the Act?	19.57	(1)
(2) 'Trustees or managers'	19.59	(1)
(3) The Proceeds of Crime Act 2002 (Recovery from Pension Schemes) Regulations 2003	19.61	(1)
(4) Calculation and vertication of the value of rights under pension schemes	19.62	(1)
(5) Calculation and verification of the value of rights under destination arrangements	19.65	(1)
(6) Approval of manner of calculation and verification of the value of rights	19,66	(1)
(7) Time for compliance with a pension recovery order	19.67	(1)
(8) Costs of the trustees or managers of the pension scheme	19.68	(1)
(9) Consequential adjustment of liabilities under pension schemes	19.69	(1)
(10) Consent orders	19.72	(1)
(11) Consent order: pensions	19.74	(1)
(12) Where the court must not make a recovery order	19.77	(1)
(13) Forfeiture of cash and recovery orders	19.83	(1)
(14) Victims of criminal conduct	19.84	(1)
(15) Recovery orders and confiscation orders	19.85	(1)
(16) Supplementary provisions to section 278	19.86	(1)
(17) Victims of theft and other exemptions	19.87	(1)
(18) Compensation	19.90	(1)
(19) Time limit for compensation application	19.92	(1)
(20) The test the court should apply	19.95	(1)
(21) Financial threshold	19.97	(1)
(22) The Limitation Act 1980	19.98	(1)
(23) Definitions	19.100	(1)
(24) How is 'recoverable property' defined?	19.101	(1)
(25) The tracing of property	19.102	(1)
(26) Mixed property	19.103	(1)
(27) Accruing profits	19.104	(1)
(28) Granting interests	19.105	(1)
(29) Are there any exemptions or exceptions to property being 'recoverable'?	19.106	(1)
(30) Insolvency and recovery orders	19.112	(1)
D. Interim Receiving Orders
(1) Application for interim receiving order	19.114	(1)
(2) Purpose and conditions	19.118	(1)
(3) 'Good arguable case'	19.121	(1)
(4) Application for an interim receiving order; practice and procedure	19.122	(1)
(5) Powers of the High Court	19.125	(1)
(6) Functions of an interim receiver	19.126	(1)
(7) Contents of the order	19.128	(1)
(8) Restrictions on dealing with property	19.134	(1)
(9) Contents of the order in terms of reporting	19.137	(1)
(10) Protection against self-incrimination	19.138	(1)
(11) Protection for the receiver	19.139	(1)
(12) Applications to clarify the receiver's powers	19.140	(1)
(13) Applications for directions	19.141	(1)
(14) Power to vary or set aside	19.143	(1)
(15) Application to vary or discharge an interim receiving order; practice and procedure	19.144	(1)
(16) Exclusion of property which is not recoverable	19.145	(1)
(17) Legal expenses	19.148	(1)
(18) Interim receiverships over land	19.150	(1)
(19) Restriction on proceedings and remedies	19.152	(1)
(20) Reporting	19.156	(1)
20. Recovery and Seizure of Cash under the DTA
A. Introduction	20.01	(1)
B. The Scheme and Purpose of Part II	20.04	(1)
C. Criminal or Civil Proceedings?	20.07	(1)
(1) Seizure	20.09	(1)
(2) Does the prescribed sum of £10,000 need to be in the possession of a single person?	20.13	(1)
(3) Initial and subsequent interviews	20.15	(1)
(4) 'Any person's proceeds of drug trafficking'	20.17	(1)
(5) Continued detention	20.18	(1)
(6) 48 hour limit to be strictly complied with	20.19	(1)
D. Procedure on Applications	20.21	(1)
(1) Unattended despatch	20.24	(1)
(2) Duration of orders	20.25	(1)
(3) Interest bearing account	20.26	(1)
(4) Subsequent further detention applications	20.28	(1)
(5) Procedure on applications	20.29	(1)
(6) Procedural failures and Form C	20.30	(1)
(7) Early release of the cash	20.33	(1)
(8) Procedure on application for early release	20.36	(1)
(9) Joinder of third parties	20.39	(1)
(10) Forfeiture	20.40	(1)
(11) The effect of launching the forfeiture application	20.41	(1)
(12) The hearing	20.42	(1)
E. Burden and Standard of Proof	20.43	(1)
(1) Disclosure in section 43 cases	20.46	(1)
(2) Procedure at the hearing	20.48	(1)
(3) Order of evidence	20.50	(1)
(4) Submissions of no case to answer	20.53	(1)
F. Evidence: Practice and Procedure
(1) The drawing of inferences and illustrative cases	20.55	(1)
(2) No need for direct evidence	20.59	(1)
(3) Hearsay in civil cases	20.60	(1)
(4) The admissibility of previous convictions	20.64	(1)
(5) The position of lies told by the defendant	20.69	(1)
(6) Contamination of the money with drugs	20.70	(1)
G. The Order	20.73	(1)
(1) Action following the forfeiture order	20.74	(1)
(2) Costs	20.75	(1)
(3) Costs following the forfeiture hearing	20.78	(1)
(4) Costs under section 64 of the Magistrates' Courts Act 1980	20.83	(1)
(5) Appeals	20.84	(1)
(6) Can the 30-day period provided by section 44 for the date of an appeal be extended?	20.89	(1)
(7) Funding the appeal against forfeiture	20.90	(1)
H. Forfeiture and the ECHR	20.93	(1)
I. Detention and Forfeiture of Terrorist Cash	20.94	(1)
21. Recovery and Seizure of Cash under POCA
A. Introduction	21.01	(1)
B. The Seizure and Forfeiture of Cash
(1) Preliminary matters	21.05	(1)
(2) The circumstances in which cash may be seized	21.06	(1)
(3) The minimum amount that may be seized	21.08	(1)
(4) Does the minimum amount need to be in the possession of a single person?	21.09	(1)
(5) The meaning of 'cash'	21.10	(1)
(6) How is 'unlawful conduct' defined?	21.13	(1)
(7) Does the 'unlawful conduct' have to be specified?	21.14	(1)
(8) How is 'recoverable property' defined?	21.16	(1)
(9) The tracing of property	21.19	(1)
(10) Mixed property	21.20	(1)
(11) Are there any exemptions or exceptions to property being 'recoverable'?	21.21	(1)
(12) The initial enquiry	21.22	(1)
C. Procedure Prior to the First Hearing and Value	21.26	(1)
(1) The first detention hearing for the seized cash	21.30	(1)
(2) Unattended despatches	21.34	(1)
(3) 48-hour rule must be strictly complied with	21.38	(1)
(4) The test the court will apply at the 48 hour hearing and subsequent continued detention hearings	21.40	(1)
(5) Interest	21.42	(1)
(6) Interest-What does 'at the first opportunity' mean?	21.44	(1)
(7) Release of money over which no suspicion attaches	21.48	(1)
D. Continued Detention Hearings: Practice
(1) Form A	21.49	(1)
(2) Form B	21.53	(1)
(3) Form C	21.55	(1)
(4) Service of documents	21.56	(1)
(5) Procedure at the continued detention hearing	21.57	(1)
(6) What if the correct forms have not been served or the proper procedure not followed?	21.58	(1)
(7) Insolvency and further detention hearings	21.60	(1)
(8) Early release of the cash-to person from whom the cash was seized	21.61	(1)
(9) Form D	21.64	(1)
(10) Applications for early release by victims or other owners	21.67	(1)
(11) Section 301(3): victims of unlawful conduct	21.71	(1)
(12) Form E: Order for release under section 301(3)	21.72	(1)
(13) Section 301(4): Third party applications/other owners	21.73	(1)
(14) Objection to release under section 301(4) from the person from whom the cash was seized	21.74	(1)
(15) Form F: Order for release under section 301(4)	21.75	(1)
(16) Joinder	21.77	(1)
(17) Applications for the return of the cash: standard of proof	21.78	(1)
(18) Can officers agree to the release of cash?	21.79	(1)
(19) Transfer of proceedings	21.80	(1)
(20) Transfer: What test is to be applied?	21.81	(1)
E. Applications for Forfeiture of Detained Cash
(1) Form G	21.82	(1)
(2) Effect of lodging an application	21.88	(1)
(3) Forfeiture proceedings	21.89	(1)
F. The Hearings	21.90	(1)
(1) What type of directions may be ordered?	21.92	(1)
(2) The forfeiture hearing	21.94	(1)
(3) Procedure at hearings made on complaint	21.95	(1)
(4) Order of evidence and speeches	21.97	(1)
(5) Matters to be sworn under oath	21.99	(1)
G. Rules of Evidence
(1) Burden and standard of proof	21.100	(1)
(2) Are previous convictions admissible?	21.102	(1)
(3) Is there a need for Customs to demonstrate direct evidence of the unlawful conduct in question?	21.104	(1)
(4) Hearsay in civil cases	21.105	(1)
(5) May inferences be drawn?	21.108	(1)
(6) Lies told by the defendant	21.109	(1)
(7) Mass Spec expert reports	21.110	(1)
(8) Record of proceedings	21.112	(1)
(9) Form H: Order for forfeiture	21.113	(1)
(10) Public interest immunity	21.114	(1)
(11) Joint tenants	21.117	(1)
H. Costs	21.118	(1)
(1) May funds be released from the detained cash to fund continued detention and forfeiture applications?	21.121	(1)
(2) Compensation	21.122	(1)
(3) Application for compensation	21.128	(1)
(4) Appeals against forfeiture	21.129	(1)
(5) Can the 30-day period for the date of the appeal be extended?	21.130	(1)
(6) Funding the appeal	21.131	(1)
I. Searches and Seizure of Cash	21.132	(1)
(1) Cash on premises	21.133	(1)
(2) The minimum amount	21.134	(1)
(3) The definition of 'cash'	21.136	(1)
(4) Cash on the suspect	21.139	(1)
(5) 'Unlawful conduct'	21.141	(1)
(6) Safeguards for the new search powers	21.142	(1)
(7) Report on exercise of powers	21.147	(1)
(8) The Code of Practice	21.148	(1)
(9) Procedure at hearings	21.152	(1)
J. Compatibility of the New Forfeiture Provisions with the ECHR	21.153	(1)
22. Third Parties and Confiscation Law
A. Introduction	22.01	(1)
B. Restraint Orders
(1) Jurisdiction to bind third parties	22.02	(1)
(2) Obligations of third parties	22.04	(1)
(3) Rights of third parties	22.08	(1)
(4) Reasonable costs and expenses	22.09	(1)
(5) Restraint orders and the wife of the defendant	22.12	(1)
(6) Living expenses	22.14	(1)
(7) Restraint orders and limited companies	22.16	(1)
(8) The corporate veil	22.17	(1)
(9) Prosecutor does not have to give an undertaking in damages	22.24	(1)
(10) Unsecured third party creditors	22.26	(1)
(11) Use of assets	22.27	(1)
(12) What remedies are available to a person who denies the defendant has an interest in a restrained asset?	22.28	(1)
C. Confiscation Orders	22.29	(1)
D. Receivership Proceedings	22.32	(1)
(1) The right to be given notice of the proceedings	22.34	(1)
(2) The right to make representations	22.35	(1)
(3) What steps should be taken on behalf of the third party on receipt of an application to appoint an enforcement receiver?	22.37	(1)
(4) Seeking an adjournment	22.38	(1)
(5) Powers of the court and receiver in relation to third parties under POCA 22.40
(6) The role of the defendant	22.43	(1)
(7) The hearing	22.44	(1)
(8) The court's order	22.45	(1)
E. Specific Third Party Claims
(1) Wives and co-habitees	22.49	(1)
(2) The matrimonial home	22.54	(1)
(3) Re Norris and HM Customs y MCA	22.57	(1)
F. Property Adjustment Orders	22.72	(1)
(1) Property adjustment orders: does POCA oust the MCA?	22.77	(1)
(2) Matrimonial homes where the conditions set out in Re Norris and HM Customs and Excise v MCA do not apply	22.79	(1)
(3) Property should form part of the confiscation order	22.80	(1)
(4) Equitable interests in the matrimonial home	22.85	(1)
(5) Application of sums and third parties	22.87	(1)
(6) Banks	22.89	(1)
(7) The insolvent defendant: the position of the trustee in bankruptcy	22.95	(1)
(8) POCA and the insolvent defendant	22.97	(1)
G. Conclusion	22.99	(1)
23. Obtaining the Evidence
A. Introduction	23.01	(1)
B. Powers under the DTA 1994
(1) Production orders	23.03	(1)
(2) Conditions which have to be met	23.04	(1)
(3) Judicial discretion	23.06
(4) Overseas investigations	3.08	(20)
(5) Legal professional privilege	23.10	(1)
C. Procedure on Applications	23.11	(1)
(1) Complying with the order	23.13	(1)
D. Search Warrants	23.16	(1)
E. Variation and Discharge of Production Orders	23.19	(1)
F. Failure to Comply with Production Orders	23.22	(1)
G. Disclosure of Information held by Government Departments	23.23	(1)
(1) Procedure on applications	23.26	(1)
H. CJA Cases	23.27	(1)
I. Powers under POCA 2002
(1) Introduction	23.31	(1)
(2) Investigations	23.32	(1)
(3) Production orders	23.33	(1)
(4) Requirements for making an order	23.34	(1)
(5) Procedure on applications	23.37	(1)
(6) Who may apply for a production order?	23.38	(1)
(7) Search and seizure warrants	23.39	(1)
(8) Customer information orders	23.40	(1)
(9) Requirements for making orders	23.42	(1)
(10) Discharge and variation	23.44	(1)
(11) Offences	23.45	(1)
(12) Account monitoring orders	23.46	(1)
(13) Disclosure orders	23.49	(1)
(14) Statements made in response to orders	23.51	(1)
(15) Code of practice	23.52	(1)
24. Appeals
A. Introduction	24.01	(1)
(1) Appeals distinguished	24.02	(1)
(2) Transfer of powers from the High Court to the Crown Court	24.04	(1)
B. The Criminal Appeal (Confiscation, Restraint and Receivership) Rules 2003	24.05	(1)
C. Restraint Order Appeals: Practice and Procedure
(1) Appeals to the Court of Appeal from restraint orders under the DTA and CJA	24.06	(1)
(2) Procedure for appeals from the High Court under the DTA and CJA	24.07	(1)
(3) Appeals to the Court of Appeal from restraint orders under POCA	24.13	(1)
(4) Leave	24.19	(1)
(5) Hearing the appeal	24.23	(1)
(6) The Proceeds of Crime Act 2002 (Appeals under Part 2) Order 2003	24.26	(1)
(7) Restraint orders under POCA: appeal to the House of Lords	24.27	(1)
D. Receivership Order Appeals: Practice and Procedure
(1) Appeals to the Court of Appeal in receivership proceedings under the DTA and POCA	24.29	(1)
(2) Appeals to the Court of Appeal in receivership proceedings under POLA	24.30	(1)
(3) Leave	24.36	(1)
(4) Hearing the appeal	24.40	(1)
(5) The Proceeds of Crime Act 2002 (Appeals under Part 2) Order 2003	24.43	(1)
(6) The powers of the Court of Appeal on receipt of an appeal against a receivership order	24.44	(1)
(7) Appeal to House of Lords	24.45	(1)
(8) Appeals by financial investigators under POCA	24.47	(1)
E. Confiscation Order Appeals: Practice and Procedure
(1) Appeals in confiscation order cases	24.50	(1)
(2) Procedure for confiscation order appeals under the DTA and CJA	24.53	(1)
(3) A right of appeal against the confiscation order in all cases	24.54	(1)
(4) Appeals involving the judge's discretion	24.56	(1)
(5) Confiscation orders: the Crown Court 'slip rule'	24.57	(1)
(6) Appeals in confiscation order cases to the Criminal Cases Review Commission	24.58	(1)
(7) Confiscation appeals under POCA	24.59	(1)
(8) Leave	24.61	(1)
(9) Appeal by the prosecutor or the Director of the ARA	24.62	(1)
(10) Appeal by the prosecutor or the Director of the ARA: the Court of Appeal's powers	24.65	(1)
(11) The steps the court must take	24.68	(1)
(12) The Proceeds of Crime Act 2002 (Appeals under Part 2) Order 2003	24.74	(1)
(13) Appeal by the prosecutor or the Director of the ARA: appeal to the House of Lords by either the defendant or the prosecutor	24.75	(1)
(14) Powers of the House of Lords in such circumstances	24.78	(1)
(15) Where the Crown Court proceeds afresh	24.79	(1)
F The Proceeds of Crime Act 2002 (Appeals under Part 2) Order 2003
(1) Practice and procedure: appeals to the Court of Appeal	24.82	(1)
(2) Initiating procedure	24.83	(1)
(3) Disposal of groundless applications for leave to appeal	24.85	(1)
(4) Preparation of case for hearing	24.87	(1)
(5) Right of defendant to be present	24.89	(1)
(6) Rules of evidence in the Court of Appeal	24.90	(1)
(7) General provisions	24.93	(1)
(8) References to the European Court of Justice	24.94	(1)
G. Appeals against Forfeiture Orders
(1) Forfeiture appeals under POCA from the Magistrates' Court	24.95	(1)
(2) Procedure on forfeiture appeals under POCA	24.97	(1)
(3) Forfeiture appeals under the DTA from the Magistrates' Court	24.100	(1)
(4) Appeal from the Magistrates' Court to the High Court by way of case stated	24.103	(1)
H. Appeals under Part 6 of POLA: Revenue Functions
(1) The Criminal Cases Review Commission	24.107	(1)
I. Appeals against Findings of Contempt of Court
(1) Appeals in cases of findings of contempt of court by the High Court	24.109	(1)
(2) Appeals in cases of findings of contempt of court by the Crown Court	24.112	(1)
25. The International Element
A. Introduction	25.01	(1)
(1) Designated countries and territories	25.03	(1)
(2) Appropriate authorities	25.04	(1)
B. Obtaining Restraint Orders in the United Kingdom on behalf of Designated Countries	25.05	(1)
(1) Drugs cases	25.06	(1)
(2) Meaning of 'proceedings have been instituted'	25.07	(1)
(3) Meaning of 'proceedings have not been concluded'	25.08	(1)
(4) Definition of 'external confiscation order'	25.09	(1)
(5) Cases involving other criminal conduct	25.13	(1)
C. Procedure on Applications for Restraint Orders	25.18	(1)
(1) The letter of request	25.19	(1)
(2) Evidence in support	25.21	(1)
(3) Ancillary orders	25.26	(1)
(4) Applications for the variation and discharge of orders	25.27	(1)
D. Enforcement of External Confiscation Orders	25.28	(1)
(1) Registration of the order	25.29	(1)
(2) Procedure for registration	25.35	(1)
(3) Evidence in support of the application for registration	25.37	(1)
(4) The application	25.38	(1)
(5) Applications to vary or set aside registration	25.40	(1)
(6) Register of orders	25.41	(1)
(7) Effect of registration	25.42	(1)
(8) Variation, satisfaction and discharge of registered order	25.43	(1)
(9) Application of the proceeds of realisation	25.44	(1)
E. Enforcement of UK Confiscation Orders Overseas	25.45	(1)
F. Reciprocal Enforcement with Scotland and Northern Ireland	25.48	(1)
(1) Scotland	25.49	(1)
(2) Northern Ireland	25.50	(1)
G. Co-operation under POCA 2002	25.51	(1)
26. Money Laundering
A. Introduction	26.01	(1)
(1) What is money laundering?	26.05	(1)
(2) Why criminalise money laundering?	26.06	(1)
(3) How is money laundered?	26.07	(1)
B. Money Laundering under the Proceeds of Crime Act 2002
(1) Introduction	26.11	(1)
(2) Inchoate offences	26.13	(1)
(3) The first money laundering offence: concealing etc	26.14	(1)
(4) 'Criminal property'	26.17	(1)
(5) 'Criminal conduct'	26.18	(1)
(6) Defences to section 327(1)	26.20	(1)
(7) The second money laundering offence: arrangements	26.22	(1)
(8) Defences to section 328(1)	26.24	(1)
(9) The third money laundering offence: acquisition, use and possession	26.26	(1)
(10) Defences to section 329(1)	26.27	(1)
(11) Maximum penalty	26.31	(1)
(12) Disclosure under section 338	26.32	(1)
(13) Disclosure to a nominated officer	26.36	(1)
(14) Appropriate consent	26.38	(1)
(15) 'Notice period'	26.42	(1)
(16) 'Moratorium period'	26.43	(1)
(17) Consent from a nominated officer	26.45	(1)
(18) 'The prohibited act'	26.47	(1)
(19) Protected disclosures	26.48	(1)
(20) Form and manner of disclosures	26.50	(1)
(21) Mode of trial	26.52	(1)
C. Money Laundering Offences under the Drug Trafficking Act 1994 and Criminal Justice Act 1988
(1) Introduction: the proceeds of drug trafficking	26.53	(1)
(2) Concealing or transferring the proceeds of drug trafficking	26.55	(1)
(3) Assisting another person to retain the benefit of drug trafficking	26.58	(1)
(4) Disclosure of transactions to a constable	26.61	(1)
(5) Drafting the indictment	26.62	(1)
(6) Defences	26.64	(1)
(7) Disclosures by persons in employment	26.66	(1)
(8) Acquisition, possession, or use of the procceeds of drug trafficking	26.67	(1)
(9) Defences: adequate consideration	26.68	(1)
(10) Other defences	26.71	(1)
(11) Laundering the proceeds of other crimes under the Criminal Justice Act	26.72	(1)
(12) Meaning of criminal conduct	26.73	(1)
(13) Sentencing for money laundering offences	26.74	(1)
(14) Mode of trial decisions	26.79	(1)
(15) Money laundering regulations	26.80	(1)
27. Disclosure of Suspicious Transactions
A. Introduction	27.01	(1)
B. The EC Money-Laundering Directive	27.03	(1)
(1) UK legislation to implement the directive	27.06	(1)
C. Disclosure of Suspicious Transactions under POCA
(1) Failure to disclose: regulated sector	27.07	(1)
(2) Businesses in the regulated sector	27.08	(1)
(3) To whom should the disclosure be made and what should be disclosed?	27.11	(1)
(4) Defences to failing to disclose in the regulated sector	27.12	(1)
(5) What tests should the court apply?	27.14	(1)
(6) Legal privilege	27.16	(1)
(7) Failure to disclose: nominated officers in the regulated sector	27.17	(1)
(8) Defence available	27.19	(1)
(9) Considerations for the court	27.20	(1)
(10) Failure to disclose: other nominated officers	27.21	(1)
(11) Defence available	27.22	(1)
(12) The offence of tipping off under POCA	27.23	(1)
(13) Defences available	27.25	(1)
(14) Maximum penalty under sections 330, 331, 332, and 333	27.27	(1)
(15) Consent	27.28	(1)
(16) Protected and authorised disclosures	27.29	(1)
(17) Mode of trial decisions	27.30	(1)
D. Disclosure of Suspicious Transactions under the DTA	27.31	(1)
(1) Failure to disclose knowledge or suspicion of drug money laundering	27.32	(1)
(2) Legal professional privilege	27.34	(1)
(3) Defences	27.36	(1)
(4) Tipping off	27.37	(1)
(5) Defences	27.40	(1)
(6) Tipping off under the CJA 1988	27.41	(1)
(7) Penalties	27.46	(1)
E. The Money Laundering Regulations 1993	27.47	(1)
(1) Business relationships	27.49	(1)
(2) One-off transactions	27.51	(1)
(3) Relevant financial business	27.52	(1)
(4) Obligations imposed by the regulations	27.54	(1)
(5) Identification procedures	27.55	(1)
(6) Record keeping procedures	27.60	(1)
(7) Internal reporting procedures	27.62	(1)
(8) Training	27.64	(1)
(9) Supervisory authorities	27.66	(1)
(10) Offences and penalties	27.67	(1)
(11) Supervisory and regulatory guidance	27.68	(1)
(12) Defences	27.69	(1)
(13) To whom should transactions be reported?	27.70	(1)
F. The Money Laundering Regulations 2001	27.71	(1)
(1) 'Money service operator'	27.73	(1)
(2) Review and appeals	27.75	(1)
28. Costs and Compensation
A. Introduction	28.01	(1)
B. Costs and Compensation Distinguished	28.03	(1)
C. Costs	28.04	(1)
(1) Court's discretion and circumstances to be taken into account when exercising its discretion as to costs	28.06	(1)
(2) Basis of assessment	28.07	(1)
(3) Factors to be taken into account in deciding the amount of costs	28.09	(1)
(4) Interim costs orders	28.10	(1)
(5) The powers of the Magistrates' Court to order costs	28.13	(1)
(6) The acquitted defendant and costs	28.19	(1)
(7) Orders for the payment of costs in confiscation order cases	28.20	(1)
(8) Confiscation orders: prosecution costs	28.21	(1)
(9) Costs of receivers	28.22	(1)
(10) Costs of the receiver and the acquitted defendant	28.25	(1)
(11) Receiver's and their indemnities	28.33	(1)
(12) Release of restrained funds to cover legal expenses under the DTA and CJA	28.34	(1)
(13) Release of restrained funds to cover legal expenses under POCA	28.42	(1)
D. Compensation
(1) Compensation for the acquitted defendant under the DTA and CJA	28.48	(1)
(2) Other conditions	28.50	(1)
(3) How much compensation and by whom is it paid?	28.51	(1)
(4) Procedure on applications	28.52	(1)
(5) Compensation for the acquitted defendant under POCA 2002	28.54	(1)
(6) When a confiscation order is varied or discharged under POCA	28.59	(1)
(7) Other powers to order compensation under POCA	28.61	(1)
(8) Compensation in relation to interim receiving orders	28.64	(1)
(9) Compensation for recovery of cash in summary proceedings	28.68
Appendices
Appendix 1: Restraint Order	595	(6)
Appendix 2: Management Receivership Order	601	(4)
Appendix 3: Enforcement Receivership Order	605	(4)
Appendix 4: Countries Designated under the Drug Trafficking Act 1994 and Part VI of the Criminal Justice Act 1998	609	(2)
Appendix 5: Letter of Agreement between Prosecutor and Receiver	611	(4)
Appendix 6: Variation of Restraint Order	615	(2)
Appendix 7: Application Notice by Defendant seeking Variation to Restraint Order	617	(4)
Appendix 8: Application Notice by Defendant Seeking a Certificate of Inadequacy	621	(4)
Appendix 9: Certificate of Inadequacy	625	(2)
Appendix 10: Claim Form (CPR Part 8)	627	(2)
Appendix 11: Extract from the Practice Direction on POCA 2002 Parts 5 and 8: Civil Recovery-Section III	629	(2)
Appendix 12: Extract from the Practice Direction on POCA 2002 Parts 5 and 8: Civil Recovery-Section IV	631	(4)
Appendix 13: Schedule 6 of POCA 2002: Powers of an Interim Receiver	635	(2)
Appendix 14: Draft Restraint, Disclosure and Repatriation Order under POLA	637	(6)
Appendix 15: Interim Receiving Order under POCA	643	(6)
Appendix 16: Useful Websites on POCA 2002	649	(4)
Index	653