Table of contents for The proceeds of crime : the law and practice of restraint, confiscation and forfeiture / by Trevor Millington and Mark Sutherland Williams.

Bibliographic record and links to related information available from the Library of Congress catalog.

Note: Contents data are machine generated based on pre-publication provided by the publisher. Contents may have variations from the printed book or be incomplete or contain other coding.


Counter
CONTENTS
Biographies	xix
Table of Cases	lv	
Table of Legislation	lxix
List of Abbreviations	ci
1 Setting the Scene 
A.	Introduction 	1.01
B.	Why was Confiscation Law Enacted? 	1.02
C.	The Object of the Confiscation Regime 	1.09
D.	The Drug Trafficking Act 1994: A Summary 	1.11
E.	The Criminal Justice Act 1988: A Summary 	1.13
F.	The Proceeds of Crime Act 2002: A Summary 	1.14
G.	Agencies responsible for the Enforcement of the Legislation 	1.17
(1)	The Assets Recovery Agency 	1.17
(2)	The Crown Prosecution Service	1.23
(3)	The Revenue and Customs Prosecutions Office	1.24
(4)	HM Revenue and Customs	1.27
(5)	The Serious Fraud Office	1.28
(6)	The Serious Organised Crime Agency	1.30
(7)	The Enforcement Task Force	1.33
(8)	Regional Asset Recovery Teams	1.36
H.	The International Element 	1.37
I.	Money Laundering 	1.38
J.	Recent Developments in Confiscation Law 	1.39
 (1)	Release of restrained funds to meet legal expenses in POCA cases	1.40
 (2)	Management receivers / the Capewell decisions	1.41
 (3)	Restraint orders: failure to comply with the duty to give full and 
frank disclosure	1.43
 (4)	Release of restrained funds to pay unsecured third party creditors	1.44
 (5)	Confiscation orders: failure to follow the prescribed procedures	1.45
 (6)	Delay in enforcing confiscation orders	1.47
 (7)	The international element	1.48
 (8)	Civil recovery under the Proceeds of Crime Act 2002	1.49
 (9)	Amendments brought in by the Serious Organised Crime 
and Police Act 2005	1.50
(10)	The Criminal Procedure Rules 2005	1.52
2 Restraint and Charging Orders under the DTA and CJA 	
A. Introduction 	2.01
(1)	Purpose of restraint and charging orders 	2.02
(2)	Freezing orders distinguished	2.03
B.	Restraint Orders under the Drug Trafficking Act 1994 	2.08
(1)	Proceedings have been instituted or an application made	2.09
(2)	What are drug trafficking offences?	2.11
(3)	Section 25(1)(b) proceedings have not been concluded	2.12
(4)	Section 25(1)(c): reasonable cause to believe the defendant 
has benefited from drug trafficking	2.15
(5)	What is drug trafficking?	2.17
(6)	Section 25(3): proceedings to be instituted in the future	2.19
C.	Restraint Orders under Part VI of the Criminal Justice Act 1988 	2.23
(1)	Proceedings have been instituted in England and Wales	2.25
(2)	Offences to which Part VI of the CJA applies	2.26
(3)	Proceedings have not been concluded	2.27
(4)	Proceedings may result or have resulted in a conviction 
for an offence of a relevant description from which the 
defendant may have benefited	2.33
(5)	Benefit	2.34
D.	Delay and Proving there is a Risk of Dissipation of Assets 	2.40
E.	The Standard of Proof on Restraint Order Applications 	2.49
F.	The Scope and Duration of Restraint Orders 	2.50
(1)	Parties restrained by the order	2.50
(2)	Limited companies	2.53
(3)	Property restrained by the order	2.64
(4)	Legitimately acquired assets	2.67
(5)	Leasehold interests	2.69
(6)	Property that is not realisable under the legislation	2.73
(7)	Meaning of property	2.74
(8)	Overseas assets	2.76
(9)	Duration of restraint orders	2.78
G.	Terms and Conditions upon which Orders are made 	2.82
(1)	Costs and expenses incurred in complying with the order	2.84
(2)	Legal expenses	2.89
(3)	Businesses	2.91
H.	Charging Orders 	2.93
(1)	What is a charging order?	2.93
(2)	When may a charging order be made?	2.94
(3)	What property can be charged?	2.97
(4)	Protecting the charging order	2.99
(5)	Applications to vary or discharge charging orders	2.100
(6)	Relationship between restraint and charging orders	2.102
3 Management Receivers under the DTA and CJA 
A.	Introduction 	3.01
B.	Jurisdiction to Appoint Management Receivers 	3.07
C.	Exercising the Discretion to Appoint Management Receivers: 
The Capewell Guidelines 	3.14
D.	Status of the Receiver on Appointment 	3.18
E.	Powers, Duties and Liabilities of the Receiver 	3.22
(1)	Duties and liabilities of the receiver 	3.32
(2)	Employment of agents	3.36
(3)	Receiver's accounts	3.39
F.	Remuneration of Receivers 	3.43
G.	Discharge of the Receiver 	3.61
H.	Taxation and Receivers 	3.64
4 Ancillary Orders: Seizure, Disclosure and Repatriation of Assets 
A.	Introduction 	4.01
B.	Seizure of Assets 	4.02
C.	Disclosure Orders 	4.06
(1)	Jurisdiction to make the order 	4.07
(2)	The problem of self incrimination	4.15
(3)	Form of disclosure orders	4.29
(4)	Disclosure and third parties	4.30
(5)	Disclosure cannot be ordered against the prosecutor	4.31
(6)	Advising the defendant or third party required to disclose	4.33
D.	Repatriation of Assets 	4.42
(1)	Jurisdiction to make repatriation orders	4.44
(2)	Form of repatriation	4.49
5 Applications to Vary or Discharge Restraint Orders made under 
the DTA and CJA 
A.	Introduction 	5.01
B.	Applications for the Discharge of the Order 	5.02
(1)	On the conclusion of proceedings 	5.03
(2)	Procedural irregularities by the prosecutor	5.04
(3)	Failure to give full and frank disclosure	5.07
C.	Applications to Vary the Restraint Order 	5.09
(1)	Legal expenses	5.10
(2)	General living expenses	5.20
(3)	Companies and other business entities	5.24
(4)	Burden of proof	5.25
D.	The Principles on which the Court Acts: The 'Legislative Steer' 	5.27
E.	The Source of Payment of Legal Fees and General Living Expenses 	5.47
(1)	Assets not legitimately acquired	5.48
(2)	Assets that are prosecution exhibits	5.49
F.	Release of Funds after Conviction 	5.52
6 Enforcement of Restraint and Receivership Orders: Contempt of Court 
A.	Introduction 	6.01
(1)	Ways in which breaches may be committed 	6.02
(2)	Sanctions available for breach of restraint and receivership orders	6.03
B.	Procedure on Applications 	6.05
(1)	Strict compliance necessary 	6.05
(2)	The burden and standard of proof	6.06
(3)	Commencing proceedings	6.07
(4)	Contents of the application notice	6.08
(5)	The evidence in support of the application	6.11
(6)	Proving service of the order	6.12
(7)	Proving the breach	6.16
(8)	Issuing and serving the application	6.17
(9)	The defendant's response	6.19
C.	The Hearing 	6.21
(1)	Preliminary matters	6.21
(2)	Procedure at the hearing	6.28
(3)	Sentence	6.30
(4)	Suspended committals	6.35
(5)	Effect of being in contempt	6.36
(6)	Purging contempt	6.37
(7)	Appeals	6.39
7 Practice and Procedure in the High Court: DTA and CJA Cases 
A.	Introduction 	7.01
B.	The Woolf Reforms and the Overriding Objective 	7.03
(1)	Structure of the Civil Procedure Rules 	7.07
(2)	Terminology	7.08
(3)	Evidence	7.09
C.	Procedure on Applications for Restraint Orders 	7.13
(1)	Allocation of business	7.13
(2)	Title of the proceedings	7.14
(3)	Preparation of documentation	7.15
(4)	The claim form	7.16
(5)	The draft order	7.17
(6)	The witness statement	7.19
(7)	The duty of full and frank disclosure	7.23
(8)	What additional matters should be disclosed?	7.25
(9)	The consequences of non-disclosure	7.27
D.	The Hearing 	7.34
(1)	Service of the order	7.39
E.	Procedure on Applications to Vary or Discharge the Order 	7.42
 (1)	Variation by consent: consulting the prosecutor	7.43
 (2)	Applying to the court	7.46
 (3)	Drafting the witness statement or affidavit	7.48
 (4)	Drafting the order	7.50
 (5)	Issuing the application	7.51
 (6)	Service of the application	7.52
 (7)	Proof of service	7.53
 (8)	The hearing	7.54
 (9)	Costs	7.56
(10)	After the hearing: drafting and serving the order	7.57
(11)	Variation applications by the prosecutor	7.58
(12)	Appeals	7.60
8 Restraint and Receivership under the Proceeds of Crime Act 2002 
A.	Introduction 	8.01
(1)	Overview 	8.02
B.	Restraint Orders 	8.03
 (1)	When does POCA apply?	8.03
 (2)	Conditions for obtaining restraint orders under POCA	8.12
 (3)	The first condition: criminal investigations	8.13
 (4)	The second condition: criminal proceedings already started	8.17
 (5)	The third condition: application for reconsideration to be made	8.23
 (6)	The fourth condition: reconsideration of benefit	8.27
 (7)	The fifth condition: reconsideration of available amount	8.29
 (8)	Making the order	8.33
 (9)	Exceptions	8.38
(10)	Legal expenses	8.40
(11)	Ancillary orders	8.49
(12)	Restrictions	8.51
(13)	Variation and discharge of the order	8.55
(14)	Charging orders	8.56
C.	Management Receivers 	8.57
(1)	Powers of management receivers	8.59
(2)	Restriction on the use of powers	8.62
D.	Powers of the Court and Receiver: the 'Legislative Steer' 	8.64
E.	Procedure on Applications 	8.69
(1)	Applications for restraint orders	8.70
(2)	The order	8.73
(3)	Variation or discharge applications by persons affected by restraint orders	8.75
(4)	Variation applications by the person who applied for the order	8.78
(5)	Discharge applications by the person who applied for the order	8.80
(6)	Receivership proceedings	8.81
(7)	The application for appointment	8.82
 (8)	Applications for the conferment of powers on receivers	8.84
 (9)	Applications to vary or discharge receivership orders	8.86
(10)	Security	8.87
(11)	Remuneration of receivers	8.89
(12)	Receiver's accounts	8.90
(13)	Non-compliance by a receiver	8.91
F.	Provisions as to Hearings and Evidence 	8.92
 (1)	Restraint and receivership hearings in the Crown Court	8.92
 (2)	Evidence	8.94
 (3)	Evidence should be in writing	8.96
 (4)	Hearsay evidence	8.99
 (5)	Expert evidence	8.100
 (6)	Disclosure and inspection of documents	8.102
 (7)	Court documents	8.103
 (8)	Service of documents	8.104
 (9)	Service by an alternative method	8.107
(10)	Service outside the jurisdiction	8.108
(11)	Proof of service	8.109
(12)	Consent orders	8.110
(13)	Slips and omissions	8.111
(14)	Supply of documents from court records	8.112
(15)	Preparation of documents	8.114
(16)	Change of solicitor	8.116
(17)	Costs	8.117
(18)	Assessment of costs	8.119
(19)	Time for complying with orders for costs	8.121
G.	Protecting POCA Restraint Orders in Relation to Real Property 	8.123
H.	Enforcing POCA Restraint and Receivership Orders 	8.122
9 Preparing for Confiscation Hearings under the DTA 
A.	Introduction 	9.01
(1)	When does the DTA apply? 	9.01
(2)	The objectives of DTA proceedings	9.02
B.	Preparing for Crown Court DTA Confiscation Hearings 	9.05
 (1)	Confiscation Orders	9.05
 (2)	When are DTA confiscation hearings held?	9.06
 (3)	Offences which constitute drug trafficking offences	9.11
 (4)	Postponement of the proceedings pending further enquiries	9.12
 (5)	Postponing the determination	9.13
 (6)	Postponing DTA hearings: analysis	9.14
 (7)	Conviction, not sentence	9.16
 (8)	What amounts to exceptional circumstances?	9.17
 (9)	No requirement to find further exceptional circumstances	9.33
(10)	Postponement: absence of the defendant	9.34
(11)	Six month rule: no retrospective extension	9.35
(12)	Purpose of postponement: further information	9.36
(13)	Failure to properly postpone	9.38
(14)	Postponements: the case law applied	9.43
(15)	Postponement pending appeal	9.45
(16)	Application for postponement: procedure	9.47
(17)	Sentence	9.49
C.	Standard of Proof 	9.51
D.	Preparatory Steps for a DTA Hearing 	9.54
 (1)	Statements relating to drug trafficking	9.54
 (2)	Section 11 statements generally	9.55
 (3)	The prosecutor's statement	9.56
 (4)	The purpose of the prosecutor's statement	9.57
 (5)	Form and content of prosecutor's section 11 statements	9.60
 (6)	When should the prosecutor's statement be served?	9.68
 (7)	Upon whom should the prosecutor's statement be served?	9.69
 (8)	The defendant's statement	9.70
 (9)	Requiring the defendant to respond to the prosecutor's statement	9.71
(10)	Drafting the defendant's statement	9.73
(11)	Defendant's acceptance conclusive	9.76
(12)	The risk of self incrimination	9.80
(13)	Further provision of information by the defendant	9.82
(14)	Consequences of the defendant failing to respond to the 
prosecutor's statement	9.86
(15)	Valuing the drugs	9.91
(16)	Further statements by the prosecutor	9.92
(17)	Securing the attendance of witnesses	9.93
10 The DTA Confiscation Hearing 
A.	Introduction 	10.01
(1)	Purpose of the hearing 	10.01
(2)	Procedure leading to the hearing	10.03
(3)	The burden and standard of proof	10.04
(4)	Basis of plea	10.10
B.	Benefit from Drug Trafficking 	10.11
 (1)	Statutory provisions as to benefit	10.16
 (2)	Payments or other rewards	10.18
 (3)	Joint apportionment/multiple defendants	10.19
 (4)	Are drugs seized from the defendant a payment or reward?	10.33
 (5)	The payment or other reward must be received in connection with drug 
trafficking	10.37
 (6)	Section 63(2) DTA	10.39
 (7)	Knowledge that the payment comes from drug trafficking	10.44
 (8)	Conspiracies	10.47
 (9)	Assessing the defendant's proceeds of drug trafficking	10.49
(10)	Proceeds not profits	10.52
(11)	Joint benefit	10.59
C.	The Assumptions 	10.63
 (1)	When the assumptions must not be applied	10.65
 (2)	No other assumptions may be made	10.72
 (3)	When must the assumptions be applied?	10.73
 (4)	At what stage are the assumptions applied?	10.74
 (5)	Effect of applying the assumptions	10.75
 (6)	Rebutting the assumptions	10.77
 (7)	Certificates of benefit	10.79
 (8)	A review of the authorities in relation to benefit: DTA and CJA	10.82
 (9)	Determining the amount to be realised	10.91
(10)	Burden of proof	10.92
(11)	Hidden assets	10.94
(12)	Meaning of realisable property	10.100
(13)	Property held by the defendant	10.101
(14)	Margin for error	10.103
(15)	Costs of sale	10.104
(16)	Assets jointly held with third parties	10.105
(17)	Matrimonial homes	10.106
(18)	Assets held overseas	10.107
(19)	Gifts	10.108
(20)	When is a gift caught by the Act?	10.109
(21)	Obligations having priority	10.114
(22)	Valuing property	10.116
(23)	Market value	10.121
(24)	Confiscation orders and the forfeiture of drugs	10.122
(25)	Is the court limited to the prosecutor's statement?	10.123
(26)	Public interest immunity	10.124
D.	Making the Confiscation Order 	10.125
(1)	Relationship with forfeiture orders and other legislation	10.126
(2)	Relationship between the confiscation order and the sentence	10.127
(3)	Imprisonment in default	10.133
(4)	Time to pay	10.138
(5)	Orders for the payment of costs	10.143
(6)	Unreasonable delay in enforcement	10.144
(7)	Confiscation orders and the ECHR	10.145
E.	Confiscation Orders against Defendants who die or abscond 	10.153
(1)	Post-conviction orders	10.154
(2)	Pre-conviction cases	10.155
(3)	Rules of the Supreme Court	10.158
(4)	Procedural matters	10.164
F.	Confiscation Hearings under the DTA: Index of Defined Expressions 	10.166
G.	Appeals	10.167
11 Preparing for Confiscation hearings under the CJA 
A.	Introduction 	11.01
(1)	The purpose of CJA confiscation hearings 	11.01
B.	Preparing for CJA Confiscation Hearings 	11.05
(1)	When does the CJA apply?	11.05
(2)	Preliminary matters	11.07
(3)	When may a CJA confiscation hearing be held?	11.08
C.	Offences of a Relevant Description 	11.09
 (1)	Relevant criminal conduct	11.11
 (2)	When does a defendant benefit from an offence?	11.12
 (3)	The standard of proof	11.13
 (4)	The burden of proof	11.15
 (5)	The requirement to give notice	11.18
 (6)	Failure to give notice under the CJA	11.20
 (7)	Court may still proceed	11.23
 (8)	Qualifying offences under section 72AA	11.24
 (9)	The problem of victims	11.28
(10)	The jurisdiction of the Crown Court following committal	11.30
(11)	Offences where the CJA 1988 applies in the magistrates' court	11.32
D.	Postponement of the Proceedings 	11.33
(1)	More than one postponement allowable	11.38
(2)	What constitutes exceptional circumstances?	11.39
(3)	Considerations to be applied when postponing confiscation hearings	11.44
(4)	Postponement runs from date of conviction	11.48
(5)	Postponement pending appeal	11.49
(6)	Sentence pending CJA hearing	11.52
E.	Section 73 Prosecutor's Statements 	11.55
 (1)	Form and content of the statement	11.59
 (2)	Service of the statement	11.62
 (3)	The defendant's statement	11.63
 (4)	Importance of the defendant's reply	11.69
 (5)	Defendant's acceptance conclusive	11.71
 (6)	Obtaining information from the defendant 'at any time'	11.73
 (7)	Prosecutor's acceptance conclusive	11.76
 (8)	Consequences of the defendant failing to respond to 
the prosecutor's statement	11.78
 (9)	Further statements by the prosecutor	11.79
(10)	Securing the attendance of witnesses	11.80
(11)	Relationship between disclosure statements and confiscation hearings	11.81
(12)	The risk of self incrimination	11.82
12 The CJA Confiscation Hearing 
A.	Introduction 	12.01
(1)	Amendments made by the Proceeds of Crime Act 1995 	12.01
(2)	Purpose	12.02
(3)	Procedure leading to CJA confiscation hearing	12.03
(4)	Appeal pending	12.04
(5)	When to hold proceedings	12.05
B.	Jurisdiction to Hold a Confiscation Hearing under the CJA 	12.07
(1)	The problem of victims	12.09
(2)	Purpose of the hearing	12.10
(3)	Burden and standard of proof	12.11
(4)	Prosecution and defence statements	12.17
(5)	Basis of pleas	12.20
(6)	Multiple defendants and apportionment of benefit	12.23
(7)	Conspiracies	12.24
C.	Benefit 	12.25
 (1)	Calculating benefit under the CJA	12.25
 (2)	Relevant criminal conduct	12.26
 (3)	Offences of a relevant description	12.29
 (4)	Pecuniary advantage	12.31
 (5)	Extended benefit; application of the assumptions	12.44
 (6)	When may the assumptions be applied?	12.46
 (7)	Qualifying offences	12.47
 (8)	Relevant period	12.48
 (9)	The assumptions that can be made	12.49
(10)	When the assumptions should not be applied	12.52
(11)	Gifts caught by the Act	12.55
(12)	Defendant does not have to be able to realise gift	12.58
(13)	Distinction between realisable property and gifts	12.61
(14)	Contract services	12.65
(15)	Determining the amount that might be realised	12.66
(16)	Hidden assets	12.67
(17)	Valuing property	12.68
D.	Realisable assets 	12.69
 (1)	The amount to be recovered	12.69
 (2)	Realisable property	12.70
 (3)	Assets not restricted to those derived from criminal activity	12.73
 (4)	Proceeds, not profits	12.76
 (5)	Inflationary adjustment	12.77
 (6)	The reducing value of property	12.80
 (7)	Costs of sale	12.81
 (8)	Abolition of the £10,000 'minimum amount' requirement	12.82
 (9)	Imprisonment in default	12.83
(10)	Serving the default sentence does not extinguish the debt	12.87
E.	Confiscation Orders and Sentencing for the Offence 	12.88
(1)	Time to pay	12.90
(2)	Power to vary sentence	12.91
(3)	Prosecution costs	12.93
(4)	Third parties and confiscation law	12.94
(5)	Unreasonable delay in enforcement	12.95
(6)	Confiscation and the ECHR	12.96
13 Variations to Confiscation Orders under the DTA and CJA 
A.	Introduction 	13.01
B.	Applications by the Prosecutor in Drug Trafficking Cases 	13.05
(1)	Section 13: where the court has not proceeded under the Act 	13.07
(2)	Time limits	13.10
(3)	Section 14: where the court determines the defendant has not 
benefited from drug trafficking	13.11
(4)	Section 15: revised assessment of the proceeds of drug trafficking	13.14
(5)	Procedure on applications	13.16
C.	Increase in Realisable Property 	13.18
(1)	Introduction	13.18
(2)	Practice	13.19
(3)	Unfettered discretion	13.23
(4)	Procedure on applications	13.24
(5)	Certificates of increase: ECHR	13.26
D.	CJA Cases 	13.27
(1)	Section 74A: review of cases where the proceeds of crime 
have not been assessed	13.28
(2)	Section 74B: revision of assessment of the proceeds of crime	13.32
(3)	Section 74C: revision of assessment of amount to be recovered	13.34
(4)	Increase in realisable property	13.35
E.	Applications by the Defendant for a Decrease in the Confiscation Order 	13.36
(1)	Certificates of inadequacy	13.36
(2)	Burden and standard of proof	13.38
(3)	The Crown Court stage	13.40
(4)	Not a route to appeal	13.41
(5)	Assets difficult to realise	13.54
(6)	Certificates of inadequacy: procedure	13.55
(7)	Court must give its reasons	13.57
(8)	Certificate of inadequacy and legitimate expectation	13.58
14 Preparing for Confiscation Hearings under POCA
A.	Introduction 	14.01
(1)	The evolution of confiscation hearings 	14.01
(2)	When do POCA confiscation hearings have to be held?	14.06
B.	Confiscation in the Magistrates' Court 	14.07
(1)	Section 70: committal by a magistrates' court	14.09
(2)	The circumstances where a magistrates' court may commit	14.12
(3)	The discretion to commit	14.14
(4)	Committal: practice and procedure	14.22
C.	The Guiding Principles of Confiscation under POCA 	14.24
(1)	If ss 6(1)/(3) are satisfied, how must the court proceed?	14.24
(2)	How is 'criminal lifestyle' defined?	14.25
(3)	What are 'lifestyle offences'?	14.26
(4)	'Criminal lifestyle' and relevant benefit of not less than £5,000	14.30
(5)	How is 'relevant benefit' defined?	14.31
 (6)	Criminal conduct and benefit	14.33
 (7)	General criminal conduct	14.34
 (8)	Particular criminal conduct	14.35
 (9)	The relationship between general and particular conduct	14.36
(10)	When does a defendant's conduct form part of his criminal activity?	14.37
(11)	When does a person benefit from criminal conduct?	14.38
(12)	Transitional provisions	14.40
D.	Postponement of POCA Confiscation Hearings 	14.45
(1)	What is the 'permitted period'?	14.47
(2)	Date of conviction	14.48
(3)	Further postponements	14.49
(4)	Postponement beyond two years	14.50
(5)	Who may apply for a postponement?	14.56
(6)	The effect of the court failing to follow the postponement provisions	14.57
(7)	Postponement pending appeal	14.59
(8)	Sentencing	14.60
(9)	Power to vary sentence	14.62
E.	Preparatory Steps for a POCA Hearing 	14.63
 (1)	Section 16 statements of information	14.63
 (2)	The purpose of s 16 statements	14.65
 (3)	The content of s 16 statements	14.67
 (4)	A duty of full and frank disclosure?	14.71
 (5)	When should the 16 statement be served?	14.72
 (6)	Disclosure evidence inadmissible	14.74
 (7)	Upon whom should the prosecutor's statement be served?	14.75
 (8)	The defendant's statement	14.77
 (9)	Defendant's acceptance conclusive	14.81
(10)	Failure to respond by the defendant	14.83
(11)	Consequences of the defendant failing to respond to 
the prosecutor's statement	14.87
(12)	The problem of self incrimination	14.92
(13)	Further provision of information by the defendant	14.96
(14)	Further protection against self incrimination	14.101
(15)	Prosecutor's acceptance conclusive	14.102
(16)	Failure to provide the information ordered	14.103
(17)	Further statements by the prosecutor	14.104
(18)	Securing the attendance of witnesses	14.106
(19)	Joint control of assets and multiple defendants	14.107
(20)	Expert evidence	14.108
(21)	Service of documents	14.109
15 The POCA Confiscation Hearing 	
A.	Introduction 	15.01
B.	A Mandatory Regime 	15.03
(1)	Confiscation orders made by magistrates' courts 	15.05
(2)	Basis of pleas	15.06
C.	The Burden and Standard of Proof 	15.07
D.	The Defendant's Benefit 	15.11
(1)	General criminal conduct	15.13
(2)	Rule against double counting	15.14
(3)	Particular criminal conduct	15.16
(4)	Recent case law	15.17
(5)	Proceeds, not profits	15.18
(6)	Value of property obtained from criminal conduct	15.19
E.	The Assumptions: Section 10 	15.20
(1)	The four assumptions	15.24
(2)	The 'relevant day'	15.25
(3)	The 'date of conviction'	15.27
(4)	When the assumptions do not apply	15.28
F.	The Recoverable Amount 	15.31
(1)	Recoverable amount: victims	15.33
(2)	The 'available amount'	15.34
(3)	Market value	15.38
(4)	Hidden assets	15.45
(5)	Court must give reasons	15.46
(6)	Costs of sale	15.47
G.	Tainted Gifts 	15.48
(1)	When is a gift tainted?	15.49
(2)	Gifts and their recipients	15.55
(3)	Value of tainted gifts	15.59
H.	Time for Payment 	15.61
(1)	Imprisonment in default	15.65
(2)	Interest on unpaid sums	15.69
(3)	Unreasonable delay in enforcement	15.70
I.	The Effect of a Confiscation Order on Sentence and the Court's 
Other Powers 	15.71
(1)	The relationship between the confiscation order and compensation	15.72
(2)	The importance of following the provisions of POCA	15.74
(3)	Orders for the payment of costs	15.76
J.	Confiscation and the ECHR 	15.77
K.	Appeals 	15.79
L.	Interpretation: Confiscation and POCA 	15.81
M.	Steps to Confiscation: A Summary 	15.82
16 Reconsideration of Confiscation Orders under POCA and the 
Defendant who Absconds 	
A.	Introduction 	16.01
B.	Reconsideration of Case where no Confiscation Order was 
Originally Made 	16.02
(1)	Time limit 	16.05
(2)	How are the 'relevant date' and the 'date of conviction' defined?	16.06
(3)	The status of previous orders of the court and compensation	16.08
(4)	Procedure: applications under s 19 of POCA	16.09
(5)	Statements of information	16.10
C.	Reconsideration of Benefit where no Confiscation Order 
was Originally Made 	16.11
(1)	The first condition	16.12
(2)	The second condition	16.13
(3)	The status of previous orders of the court	16.17
D.	Compensation 	16.18
(1)	Procedure: applications under s 20 of POCA	16.19
(2)	Statements of information	16.20
E.	Where a Confiscation Order has been Made: Reconsideration of Benefit 	16.21
(1)	When is the relevant time?	16.27
(2)	What is the relevant amount?	16.28
(3)	When is the date of conviction?	16.29
F.	The Assumptions 	16.30
(1)	Revised benefit and relationship with the recoverable amount	16.31
(2)	The status of previous orders of the court	16.34
(3)	Exception to rule	16.35
(4)	Changes in the value of money	16.36
(5)	Procedure: applications under ss 19, 20, or 21 of the Act	16.37
G.	Statements of Information 	16.38
H.	Increase in Available Amount 	16.39
(1)	Where a confiscation order has been made: reconsideration 
of the available amount	16.39
(2)	What is the 'relevant amount' under s 22?	16.44
(3)	Changes in the value of money	16.46
(4)	Procedure: applications under s 22 of the Act	16.47
(5)	Certificates of increase: ECHR	16.48
I.	Inadequacy of Available Amount 	16.49
 (1)	Variation of the confiscation order	16.49
 (2)	Inadequacy of available amount in bankruptcy cases	16.54
 (3)	Procedure: variation of confiscation order due to inadequacy 
of available amount	16.55
 (4)	Not a route to appeal	16.56
 (5)	Burden and standard of proof	16.64
 (6)	Assets difficult to realise	16.65
 (7)	Court must give its reasons	16.66
 (8)	Certificate of inadequacy and legitimate expectation	16.67
 (9)	Inadequacy of available amount: discharge of confiscation order	16.68
(10)	Under s 24 what are 'specified reasons'?	16.70
(11)	Small amount outstanding: discharge of confiscation order	16.72
(12)	Procedure: application by Justices' Chief Executive to discharge 
a confiscation order	16.74
(13)	Procedure where the Crown Court discharges a confiscation order	16.76
J.	Defendants who Abscond or Die 	16.77
 (1)	Introduction	16.77
 (2)	The defendant who dies	16.78
 (3)	The defendant who absconds post-conviction	16.79
 (4)	Procedure	16.80
 (5)	The defendant who absconds pre-conviction	16.84
 (6)	Two year rule	16.85
 (7)	Procedure	16.86
 (8)	What happens if the defendant later returns?	16.89
 (9)	Variation and discharge of orders under s 28	16.90
(10)	Variation of order	16.91
(11)	What is the relevant period?	16.93
(12)	Procedure on applications for variation made by a former absconder	16.94
(13)	Powers of the court	16.96
(14)	Discharge of confiscation order where the defendant has absconded	16.98
(15)	Discharge of order: undue delay or proceedings not continuing	16.99
(16)	Procedure: application for discharge made by a former absconder	16.102
(17)	Compensation: confiscation order made against absconder	16.105
(18)	Increase in term of imprisonment in default	16.108
17 Enforcement of Confiscation Orders under the CJA, the DTA and POCA 	
A.	Introduction 	17.01
B.	Voluntary Satisfaction by the Defendant 	17.03
C.	Enforcement Receivers under the DTA and CJA 	17.13
 (1)	DTA cases: meaning of 'a confiscation order is not satisfied' 	17.18
 (2)	CJA cases: meaning of 'proceedings have not been concluded'	17.19
 (3)	Meaning of 'subject to appeal'	17.20
 (4)	Powers of enforcement receivers	17.27
 (5)	Ancillary orders	17.29
 (6)	Procedure on applications	17.31
 (7)	The evidence in support	17.33
 (8)	The defendant's response to the application	17.36
 (9)	Third parties	17.40
(10)	Advising third parties served with an application to appoint 
an enforcement receiver	17.44
(11)	The court's order	17.49
(12)	The matrimonial home: rights of spouses	17.50
(13)	Status of the receiver on appointment	17.51
(14)	Realisation of property	17.52
(15)	Remuneration of enforcement receivers	17.53
(16)	Dealing with the proceeds of realisation	17.57
(17)	Discharge of the receiver	17.61
D.	The Powers of the Magistrates' Court 	17.62
(1)	Distress warrants	17.64
(2)	Third party debt orders	17.65
(3)	Warrants of commitment	17.66
(4)	Delay by the prosecutor in enforcing the confiscation order	17.78
E.	Enforcement under POCA 2002 	17.87
(1)	Enforcement receivers	17.88
(2)	Powers of enforcement receivers	17.89
(3)	Director's receivers	17.92
(4)	Powers of Director's receivers	17.95
(5)	Procedure on applications for the appointment of enforcement 
receivers under POCA	17.96
(6)	Seized money	17.104
(7)	Implementing the default sentence: the Director not the 
enforcing authority	17.109
(8)	Implementing the default sentence: the Director appointed as 
the enforcement authority	17.110
18 The Insolvent Defendant 	
A.	Introduction 	18.01
B.	The Position under the DTA and CJA 	18.02
C.	Insolvency under POCA 2002 	18.12
(1)	Winding up of companies 	18.14
(2)	Floating charges	18.16
(3)	Limited liability partnerships	18.17
(4)	Protection of insolvency practitioners	18.18
D.	Interaction Between Restraint and Insolvency Proceedings 	18.19
E.	Conclusion 	18.23
19 Civil Recovery: Property Freezing Orders; Interim Receivers; 
and Legal Expenses 	
A.	Introduction 	19.01
B.	Overview in relation to Civil Recovery	19.06
 (1)	A power vested only in the ARA 	19.07
 (2)	Proceedings even on acquittal	19.08
 (3)	Standard of proof	19.10
 (4)	Civil proceedings	19.14
 (5)	The distinction between recovery proceedings and confiscation proceedings	19.16
 (6)	Civil recovery in the High Court: proceedings for recovery orders	19.18
 (7)	Definitions within POCA	19.19
 (8)	Definition of 'property'	19.20
 (9)	Property obtained through unlawful conduct	19.24
(10)	Unlawful conduct	19.27
(11)	How is 'recoverable property' defined?	19.29
(12)	How is 'associated property' defined?	19.30
(13)	The tracing of property	19.34
(14)	Mixed property	19.35
(15)	Accruing profits	19.36
(16)	Granting interests	19.37
C.	Property Freezing Orders 	19.38
 (1)	Introduction	19.38
 (2)	Definition	19.42
 (3)	PFO without notice	19.43
 (4)	Factors giving rise to the risk of dissipation	19.44
 (5)	Duty of full and frank disclosure	19.46
 (6)	Criteria for granting a Property Freezing Order	19.53
 (7)	Variation and setting aside of the Property Freezing Order	19.57
 (8)	Exclusions and variations	19.60
 (9)	The legislative steer	19.65
(10)	Restriction on proceedings and remedies	19.68
(11)	Further SOCPA amendments	19.72
(12)	Ancillary orders	19.75
(13)	Undertakings for damages	19.76
(14)	Draft order	19.77
(15)	PFOs: practice and procedure	19.78
(16)	Exclusions when making a PFO: legal costs	19.87
(17)	Applications to vary or set aside a PFO	19.88
D.	Interim Receiving Orders 	19.91
 (1)	Application for an interim receiving order	19.92
 (2)	Loss of power to investigate	19.95
 (3)	Purpose and conditions	19.97
 (4)	'Good arguable case'	19.99
 (5)	Application for an interim receiving order: practice and procedure	19.101
 (6)	Interim receiving order made before commencement of claim for 
civil recovery	19.105
 (7)	Duty of full and frank disclosure	19.106
 (8)	The need for expedition	19.107
 (9)	The legislative steer	19.108
(10)	The insolvent respondent	19.115
(11)	Insolvency and IROs	19.120
(12)	A stand alone claim	19.121
(13)	Powers of the High Court	19.123
(14)	Functions of an interim receiver	19.124
(15)	Contents of the order	19.126
(16)	Restrictions on dealing with property	19.133
(17)	Contents of the order in terms of reporting by the receiver	19.137
(18)	Protection against self incrimination	19.138
(19)	Protection for the receiver	19.139
(20)	Applications to clarify the receiver's powers	19.140
(21)	Applications for directions	19.141
(22)	The role and independence of the interim receiver	19.142
(23)	Power to vary or set aside	19.147
(24)	Application to vary or discharge an interim receiving order: 
practice and procedure	19.150
(25)	Non-specified recoverable property	19.153
(26)	Exclusion of property which is not recoverable	19.154
(27)	Exclusion of property to cover legal expenses	19.156
(28)	Interim receiver's expenses	19.157
(29)	Interim receiverships over land	19.159
(30)	Restriction on exisiting proceedings and rights	19.162
(31)	Reporting	19.167
(32)	Compensation	19.170
(33)	Time limit for compensation application	19.173
(34)	The test the court should apply	19.175
E.	Legal Expenses in Civil Recovery Proceedings 	19.177
(1)	Introduction	19.177
(2)	Background to the new provisions	19.189
(3)	The new regulations	19.191
(4)	Legal expenses at the conclusion of proceedings	19.192
(5)	Expenses to be assessed if not agreed	19.195
(6)	Two month time limit	19.196
(7)	Practice and procedure	19.197
(8)	Legal expenses at the commencement of proceedings	19.201
(9)	Considerations for the court	19.205
(10)	Practice and procedure: Part 3 of the Regulations	19.209
(11)	The Director's response	19.213
(12)	Release of an interim payment	19.216
(13)	Evidence for the purpose of meeting legal costs	19.218
(14)	Ongoing opportunity	19.219
(15)	Statement of assets	19.220
(16)	Legal expenses following the making of a recovery order	19.222
(17)	Part 4 of the Regulations	19.224
(18)	Other assets	19.225
(19)	Costs judge assessment	19.226
(20)	Basis for assessment of legal expenses	19.227
(21)	Civil legal aid	19.234
20 Civil Recovery: Recovery Orders; Pensions; and the ECHR 
A.	Introduction 	20.01
(1)	The Assets Recovery Agency 	20.03
(2)	The reduction of crime	20.07
B.	Recovery Orders 	20.08
 (1)	Introduction	20.08
 (2)	Financial threshold	20.10
 (3)	Claims for a recovery order: practice and procedure	20.11
 (4)	Procedure the ARA must follow	20.14
 (5)	Settlement agreements	20.15
 (6)	Consent orders	20.16
 (7)	Summary judgment	20.20
 (8)	What the Director needs to prove	20.29
 (9)	What is a 'trustee for civil recovery'?	20.39
(10)	What are the functions of the trustee?	20.41
(11)	Powers of the trustee for civil recovery	20.43
(12)	The 12 year limitation	20.45
(13)	Rights of pre-emption	20.46
(14)	The vesting of recoverable property	20.50
(15)	Associated and joint property	20.51
(16)	'Excepted joint owner'	20.53
(17)	Agreements about associated and joint property	20.55
(18)	How is the amount calculated?	20.58
(19)	Associated and joint property: default of agreement	20.63
(20)	'Interest'	20.65
(21)	Exclusions, exemptions and exceptions	20.66
(22)	Where the court must not make a recovery order	20.68
(23)	Related property	20.70
(24)	Forfeiture of cash	20.74
(25)	Victims of criminal conduct	20.75
(26)	Recovery orders and confiscation orders	20.76
(27)	Supplementary provisions to s 278	20.78
(28)	Declaration of exemption	20.80
(29)	Other exemptions	20.83
(30)	Exemptions or exceptions to property being 'recoverable'	20.85
(31)	Insolvency and recovery orders	20.93
(32)	Public interest immunity	20.96
C.	The impact of the European Convention on Human 
Rights on Civil Recovery 	20.99
(1)	Article 1 ; interference with property	20.100
(2)	Article 6(1)	20.101
(3)	Article 6(2)	20.102
(4)	Article 7 ; civil proceedings	20.104
(5)	Article 7 ; a criminal penalty?	20.108
(6)	Article 7 ; retrospectivity	20.115
(7)	Article 8	20.118
D.	Pension Schemes	20.119
 (1)	Introduction	20.119
 (2)	What does a pension scheme mean within this part of the Act?	20.123
 (3)	'Trustees or managers'	20.125
 (4)	The Proceeds of Crime Act 2002 (Recovery from Pension Schemes) 
Regulations 2003	20.126
 (5)	Calculation and verification of the value of rights under pension schemes	20.127
 (6)	Calculation and verification of the value of rights under destination 
arrangements	20.132
 (7)	Approval of manner of calculation and verification of the value of rights	20.133
 (8)	Time for compliance with a pension recovery order	20.135
 (9)	Costs of the trustees or managers of the pension scheme	20.137
(10)	Consequential adjustment of liabilities under pension schemes	20.138
(11)	Consent order: pensions	20.141
21 Recovery and Seizure of Cash under POCA 	
A.	Introduction 	21.01
(1)	The DTA 	21.03
(2)	The POCA regime	21.05
(3)	Civil proceedings	21.10
B.	The Seizure and Forfeiture of Cash 	21.12
 (1)	Preliminary matters	21.12
 (2)	The circumstances in which cash may be seized	21.13
 (3)	The minimum amount that may be seized: £1000	21.14
 (4)	Does the minimum amount need to be in the possession 
of a single person?	21.15
 (5)	The meaning of 'cash'	21.17
 (6)	How is 'unlawful conduct' defined?	21.20
 (7)	Does the 'unlawful conduct' have to be specified?	21.21
 (8)	How is 'recoverable property' defined?	21.25
 (9)	The tracing of property	21.28
(10)	Mixed property	21.29
(11)	Property that is not 'recoverable'	21.30
(12)	The re-seizure of cash	21.33
(13)	Ongoing criminal proceedings	21.34
C.	Practice and Procedure 	21.35
(1)	The initial enquiry	21.35
(2)	Procedure prior to the first hearing and venue	21.39
(3)	The first detention hearing for the seized cash	21.43
(4)	Unattended despatches	21.47
(5)	The 48 hour rule	21.51
(6)	The test the court will apply at further detention hearings	21.56
(7)	Interest	21.58
(8)	Interest; What does 'at the first opportunity' mean?	21.60
(9)	Release of money over which no suspicion attaches	21.64
D.	Continued Detention Hearings: Practice 	21.65
 (1)	Form A	21.65
 (2)	Form B	21.70
 (3)	Form C	21.72
 (4)	Service of documents	21.73
 (5)	Procedure at the continued detention hearing	21.74
 (6)	What if the correct forms have not been served or the proper 
procedure not followed?	21.75
 (7)	Insolvency and further detention hearings	21.83
 (8)	Early release of the cash; to person from whom the 
cash was seized	21.84
 (9)	Form D	21.87
(10)	Applications for early release by victims or other owners	21.91
(11)	Section 301(3): victims of unlawful conduct	21.94
(12)	Form E: Order for release under s 301(3)	21.95
(13)	Section 301(4): third party applications/other owners	21.96
(14)	Objection to release under s 301(4) from the person 
from whom the cash was seized	21.97
(15)	Form F: Order for release under s 301(4)	21.98
(16)	Joinder	21.99
(17)	Applications for the return of the cash: standard of proof	21.100
(18)	Can officers agree to the release of cash?	21.102
(19)	Transfer of proceedings	21.103
(20)	Transfer: what test is to be applied?	21.104
E.	Applications for Forfeiture of Detained Cash 	21.105
(1)	Forfeiture proceedings	21.105
(2)	Form G	21.106
(3)	Effect of lodging an application	21.112
F.	The Hearing 	21.113
(1)	Hearing for Directions	21.113
(2)	What type of directions may be ordered?	21.116
(3)	The forfeiture hearing	21.119
(4)	Procedure at hearings made on complaint	21.120
(5)	Order of evidence and speeches	21.124
(6)	Matters to be sworn under oath	21.128
G.	Rules of Evidence 	21.129
 (1)	Burden and standard of proof	21.129
 (2)	Are previous convictions admissible?	21.132
 (3)	Is there a need for direct evidence 
of the unlawful conduct?	21.137
 (4)	The drawing of inferences and illustrative cases	21.138
 (5)	Hearsay in civil cases	21.143
 (6)	Lies told by the defendant	21.148
 (7)	Mass Spec expert reports	21.151
 (8)	Record of proceedings	21.159
 (9)	Form H: order for forfeiture	21.160
(10)	Sensitive evidence	21.161
(11)	Joint owners	21.163
H.	Costs and Compensation 	21.165
(1)	Costs under s 64 of the Magistrates' Courts Act 1980	21.171
(2)	Legal Services Commission funding	21.174
(3)	May funds be released from the detained cash to fund continued 
detention and forfeiture applications?	21.178
(4)	Compensation	21.179
(5)	Application for compensation	21.186
I.	Appeals 	21.187
(1)	Appeals against forfeiture	21.187
(2)	Can the 30 day period for the date of the appeal be extended?	21.191
(3)	Funding the appeal	21.192
(4)	Costs in appeal proceedings	21.193
(5)	Judicial review	21.194
J.	Searches and Seizure of Cash 	21.195
(1)	Cash on premises	21.196
(2)	The minimum amount: £1000	21.197
(3)	The definition of 'cash'	21.199
(4)	Cash on the suspect	21.201
(5)	'Unlawful conduct'	21.204
(6)	Safeguards for the new search powers	21.205
(7)	Report on exercise of powers	21.210
(8)	The Code of Practice	21.211
(9)	Procedure at hearings	21.215
K.	Compatability of the Forfeiture Provisions with the ECHR	21.217
22 Third Parties and Confiscation Law 	
A.	Introduction 	22.01
B.	Restraint Orders 	22.03
 (1)	Jurisdiction to bind third parties 	22.03
 (2)	Obligations of third parties	22.07
 (3)	Rights of third parties	22.11
 (4)	Reasonable costs and expenses	22.12
 (5)	Restraint orders and the wife of the defendant	22.16
 (6)	Living expenses	22.19
 (7)	Legal expenses	22.21
 (8)	Restraint orders and limited companies	22.22
 (9)	The corporate veil	22.23
(10)	Prosecutor does not have to give an undertaking in damages	22.29
(11)	Unsecured third party creditors	22.30
(12)	Use of assets	22.57
(13)	What remedies are available to a person who denies the defendant 
has an interest in a restrained asset?	22.58
C.	Confiscation Orders 	22.59
(1)	Receivership Proceedings	22.62
(2)	The right to be given notice of the proceedings	22.64
(3)	The right to make representations	22.65
(4)	What steps should be taken on behalf of the third party on receipt 
of an application to appoint an enforcement receiver?	22.67
(5)	Seeking an adjournment	22.68
(6)	Powers of the court and receiver in relation to third parties under POCA	22.70
(7)	The role of the defendant	22.73
(8)	The hearing	22.74
(9)	The court's order	22.75
D.	Specific Third Party Claims 	22.79
(1)	Wives and cohabitees	22.79
(2)	The matrimonial home	22.85
(3)	Re Norris and HM Customs v MCA	22.88
(4)	Developing matrimonial home case law	22.100
E.	Property Adjustment Orders 	22.119
(1)	Property adjustment orders: does POCA oust the MCA? 	22.125
(2)	Matrimonial homes where the conditions set out in Re Norris and 
HM Customs and Excise v MCA do not apply 	22.127
(3)	Property should form part of the confiscation order 	22.128
(4)	Equitable interests in the matrimonial home 	22.131
(5)	Trusts 	22.133
(6)	Application of sums and third parties 	22.134
(7)	Banks 	22.135
(8)	Banks: No duty of care 	22.141
(9)	The insolvent defendant: the position of the trustee in bankruptcy 	22.146
(10)	POCA and the insolvent defendant 	22.148
F.	Conclusion 	22.150
23 Investigations 	
A.	Introduction 	23.01
B.	A Short History of the Legislative Provisions 	23.03
C.	Defining investigations 	23.06
D.	Courts and Judges Having Jurisdiction to make Orders 	23.07
(1)	Judges 	23.07
(2)	Courts	23.09
E.	Production orders 	23.10
 (1)	Jurisdiction to make the order	23.10
 (2)	Requirements for making an order	23.12
 (3)	Legal professional privilege	23.16
 (4)	Excluded material	23.19
 (5)	Government departments	23.20
 (6)	Procedure on applications: Crown Court	23.21
 (7)	Procedure on applications: High Court	23.25
 (8)	Who may apply for a production order?	23.29
 (9)	Complying with the order	23.31
(10)	Failure to comply with production orders	23.36
F.	Search and Seizure Warrants 	23.39
G.	Judicial Discretion 	23.40
H.	Overseas Investigations 	23.46
I.	Customer Information Orders	23.48
(1)	Requirements for making orders	23.51
(2)	Discharge and variation	23.53
(3)	Offences	23.54
J.	Account Monitoring Orders 	23.55
K.	Disclosure Orders 	23.58
L.	Statements Made in Response to Orders 	23.60
M.	Code of Practice 	23.61
N.	Financial Reporting Orders under the Serious Organised 
Crime and Police Act 2005 	23.62
(1)	Jurisdiction to make the order	23.63
(2)	Offences to which s 76 applies	23.65
(3)	Duration of orders	23.67
(4)	Effect of a financial reporting order	23.68
(5)	Variation and revocation of financial reporting orders	23.72
(6)	Failure to comply with financial reporting orders	23.73
24 Appeals 	
A.	Introduction 	24.01
(1)	Appeals distinguished 	24.02
(2)	Transfer of powers from the High Court to the Crown Court	24.04
B.	The Criminal Procedure Rules 	24.05
C.	Restraint Order Appeals: Practice and Procedure 	24.06
(1)	Appeals to the Court of Appeal from restraint orders under 
the DTA and CJA	24.06
(2)	Procedure for appeals from the High Court under the DTA and CJA	24.07
(3)	Appeals to the Court of Appeal from restraint orders under POCA	24.13
(4)	Leave	24.19
(5)	Hearing the appeal	24.23
(6)	The Proceeds of Crime Act 2002 (Appeals under Part 2) Order 2003	24.26
(7)	Restraint orders under POCA: appeal to the House of Lords	24.27
D.	Receivership Order Appeals: Practice and Procedure 	24.29
(1)	Appeals to the Court of Appeal in receivership proceedings under 
the DTA and CJA	24.29
(2)	Appeals to the Court of Appeal in receivership proceedings under POCA	24.30
(3)	Leave	24.36
(4)	Hearing the appeal	24.40
(5)	The Proceeds of Crime Act 2002 (Appeals under Part 2) Order 2003	24.43
(6)	The powers of the Court of Appeal on receipt of an appeal 
against a receivership order	24.44
(7)	Appeal to House of Lords	24.45
(8)	Appeals by financial investigators under POCA	24.47
E.	Confiscation Order Appeals: Practice and Procedure 	24.50
 (1)	Appeals in confiscation order cases	24.50
 (2)	Procedure for confiscation order appeals under the DTA and CJA	24.54
 (3)	A right of appeal against the confiscation order in all cases	24.55
 (4)	Appeals involving the judge's discretion	24.57
 (5)	Attorney-General's appeal	24.58
 (6)	Confiscation orders: the Crown Court 'slip rule'	24.59
 (7)	Appeals in confiscation order cases to the Criminal Cases 
Review Commission	24.61
 (8)	Fresh evidence	24.63
 (9)	Confiscation appeals under POCA	24.64
(10)	Leave	24.66
(11)	Appeal by the prosecutor or the Director of ARA	24.67
(12)	Appeal by the prosecutor or the Director of ARA: the Court 
of Appeal's powers	24.70
(13)	The steps the court must take	24.73
(14)	Corresponding provisions	24.77
(15)	Appeal by the prosecutor or the Director of ARA: appeal to 
the House of Lords by either the defendant or the prosecutor	24.78
(16)	Powers of the House of Lords in such circumstances	24.81
(17)	Where the Crown Court proceeds afresh	24.82
F.	The Proceeds of Crime Act 2002 (Appeals under Part 2) Order 2003 	24.85
(1)	Practice and procedure: appeals to the Court of Appeal	24.85
(2)	Initiating procedure	24.86
(3)	Disposal of groundless applications for leave to appeal	24.88
(4)	Preparation of case for hearing	24.90
(5)	Right of defendant to be present	24.92
(6)	Rules of evidence in the Court of Appeal	24.93
(7)	General provisions	24.96
(8)	References to the European Court of Justice	24.97
G.	Appeals against Forfeiture Orders 	24.98
(1)	Forfeiture appeals under POCA from the magistrates' court	24.98
(2)	Procedure on forfeiture appeals under POCA	24.104
(3)	Appeals in condemnation cases from the magistrates' court	24.106
(4)	Appeal from the magistrates' court to the High Court by way of case stated	24.109
H.	Appeals under Part 6 of POCA: Revenue Functions 	24.111
I.	The Criminal Cases Review Commission 	24.113
J.	Appeals against Findings of Contempt of Court 	24.115
(1)	Appeals in cases of findings of contempt of court by the High Court	24.115
(2)	Appeals in cases of findings of contempt of court by the Crown Court	24.118
K.	Thumbnail Guide to the Appeal Provisions within 
the Criminal Procedure Rules 	24.120
25 The International Element 	
A.	Introduction 	25.01
B.	International Assistance under the DTA and CJA 	25.03
(1)	Designated countries and territories 	25.05
(2)	Appropriate authorities	25.06
(3)	Obtaining restraint orders in the UK on behalf of designated countries	25.07
C.	Procedure on Applications for Restraint Orders in DTA and CJA cases 	25.16
(1)	The letter of request	25.17
(2)	Evidence in support	25.19
(3)	Ancillary orders	25.24
(4)	Applications for the variation and discharge of orders	25.25
D.	Enforcement of External Confiscation Orders 	25.26
(1)	Registration of the order	25.27
(2)	Procedure for registration	25.30
(3)	Evidence in support of the application for registration	25.32
(4)	The application	25.33
(5)	Applications to vary or set aside registration	25.35
(6)	Register of orders	25.36
(7)	Effect of registration	25.37
(8)	Variation, satisfaction and discharge of registered order	25.38
(9)	Application of the proceeds of realisation	25.39
E.	Enforcement of DTA and CJA Confiscation Orders Overseas 	25.40
F.	Reciprocal Enforcement with Scotland and Northern Ireland 	25.43
(1)	Scotland	25.44
(2)	Northern Ireland	25.45
G.	Co-operation under POCA 2002 	25.46
 (1)	Action to be taken on receipt of an external request	25.49
 (2)	Powers of the Crown Court to make restraint orders	25.50
 (3)	Ancillary orders	25.54
 (4)	Application, discharge and variation of restraint orders	25.55
 (5)	Appeals	25.57
 (6)	Hearsay evidence	25.58
 (7)	Management receivers	25.59
 (8)	Applications to give effect to external orders	25.60
 (9)	Registration of the order	25.65
(10)	Appeals	25.67
(11)	Enforcement of the order	25.68
(12)	Procedure on applications	25.69
H.	Enforcement of POCA Confiscation Orders in 
Different Parts of the UK 	25.70
(1)	Civil Recovery proceedings	25.71
26 Money Laundering 	
A.	Introduction 	26.01
(1)	What is money laundering? 	26.05
(2)	Why criminalise money laundering?	26.06
(3)	How is money laundered?	26.07
B.	Money Laundering under the Proceeds of Crime Act 2002 	26.11
 (1)	Introduction	26.11
 (2)	Mens rea: 'suspects'	26.13
 (3)	Inchoate offences	26.15
 (4)	Conspiracy	26.16
 (5)	The first money laundering offence: concealing etc	26.25
 (6)	'Criminal property'	26.29
 (7)	'Criminal conduct'	26.31
 (8)	Defences to section 327(1)	26.33
 (9)	Threshold amounts	26.37
(10)	The second money laundering offence: arrangements	26.43
(11)	Defences to section 328(1)	26.45
(12)	The third money laundering offence: acquisition, use and possession	26.51
(13)	Defences to section 329(1)	26.52
(14)	Maximum penalty	26.57
(15)	Disclosure under s 338	26.58
(16)	Disclosure to a nominated officer	26.62
(17)	Appropriate consent	26.64
(18)	'Notice period'	26.66
(19)	'Moratorium period'	26.67
(20)	Consent from a nominated officer	26.69
(21)	'The prohibited act'	26.72
(22)	Protected disclosures	26.73
(23)	Form and manner of disclosures	26.76
(24)	Mode of trial	26.78
C.	Money Laundering Offences under the DTA 1994 and CJA 1988 	26.79
 (1)	Introduction: the proceeds of drug trafficking	26.79
 (2)	Concealing or transferring the proceeds of drug trafficking	26.81
 (3)	Assisting another person to retain the benefit of drug trafficking	26.84
 (4)	Disclosure of transactions to a constable	26.90
 (5)	Drafting the indictment	26.92
 (6)	Defences	26.95
 (7)	Disclosures by persons in employment	26.97
 (8)	Acquisition, possession, or use of the proceeds of drug trafficking	26.98
 (9)	Defences: adequate consideration	26.100
(10)	Other defences	26.103
(11)	Laundering the proceeds of other crimes under the Criminal Justice Act	26.104
(12)	Meaning of criminal conduct	26.106
(13)	Sentencing for money laundering offences	26.107
(14)	Mode of trial decisions	26.112
D.	The EC Money Laundering Directives 	26.113
(1)	UK legislation to implement the Directive	26.116
(2)	The Money Laundering Regulations	26.117
(3)	The new Regulations	26.119
(4)	Relevant businesses	26.126
(5)	Other amendments	26.127
(6)	The Third European Money Laundering Directive	26.128
27 Disclosure of Suspicious Transactions 	
A.	Introduction 	27.01
(1)	Background 	27.05
B.	Disclosure of Suspicious Transactions under POCA 	27.10
 (1)	Failure to disclose: regulated sector	27.10
 (2)	Businesses in the regulated sector	27.14
 (3)	Excluded businesses	27.17
 (4)	Defences to failing to disclose in the regulated sector	27.19
 (5)	What tests should the court apply?	27.26
 (6)	Legal privilege	27.29
 (7)	'Suspects'	27.32
 (8)	Failure to disclose: nominated officers in the regulated sector	27.33
 (9)	Defence available	27.38
(10)	Considerations for the court	27.39
(11)	Failure to disclose: other nominated officers	27.40
(12)	Protected disclosures	27.41
(13)	Defence available	27.42
C.	Professional Legal Advisers 	27.43
(1)	Introduction	27.43
(2)	Bowman v Fels: the facts	27.45
(3)	Bowman v Fels: the issues	27.47
(4)	Bowman v Fels: the judgment	27.50
(5)	Bowman v Fels: conclusion	27.57
(6)	Consensual resolution in a litigious context	27.60
(7)	'POCA Clauses'	27.63
(8)	Protection for judges	27.69
D.	Suspicious Activity Reports: 'SARS' 	27.70
(1)	Review	27.70
(2)	Form and manner of disclosures	27.72
(3)	Submitting reports	27.73
E.	Tipping Off 	27.76
(1)	The offence of tipping off under POCA	27.76
(2)	Defences available	27.80
(3)	Maximum penalty under ss 330, 331, 332, and 333	27.82
(4)	Consent	27.84
(5)	Protected and authorised disclosures	27.85
(6)	Threshold amounts	27.86
(7)	Mode of trial decisions	27.87
F.	Disclosure of Suspicious Transactions under the DTA 	27.88
(1)	Failure to disclose knowledge or suspicion of drug money laundering	27.89
(2)	Legal professional privilege	27.92
(3)	Defences	27.94
(4)	Tipping off	27.95
(5)	Defences to tipping off	27.97
(6)	Tipping off under the CJA 1988	27.98
(7)	Penalties	27.103
28 Costs and Compensation 	
A.	Introduction 	28.01
(1)	Costs and Compensation Distinguished 	28.03
B.	Costs	28.04
 (1)	Costs: High Court/civil cases 	28.04
 (2)	Court's discretion and circumstances to be taken into account 
when exercising its discretion as to costs	28.06
 (3)	Basis of assessment	28.07
 (4)	Factors to be taken into account in deciding the amount of costs	28.09
 (5)	Interim costs orders	28.10
 (6)	Costs: Crown Court	28.13
 (7)	The power of the magistrates' court to order costs	28.15
 (8)	The acquitted defendant and costs	28.22
 (9)	Orders for the payment of costs in confiscation order cases	28.23
(10)	Confiscation orders: prosecution costs	28.24
(11)	Costs of receivers	28.26
(12)	Receiver's costs in litigation	28.29
(13)	Payment of receiver's costs: High Court	28.34
(14)	Civil Procedure Rules 69	28.36
(15)	The judgment in Capewell	28.43
(16)	Remuneration, not expenses	28.46
(17)	Capewell: analysis	28.48
(18)	Indemnities	28.55
(19)	Capewell: conclusion	28.56
(20)	Receiver's costs: Crown Court	28.59
(21)	Release of restrained funds to cover legal expenses under the DTA and CJA	28.60
(22)	Legal expenses and third parties	28.70
(23)	Release of restrained funds to cover legal expenses under POCA	28.71
C.	Compensation 	28.78
 (1)	Compensation for the acquitted defendant under the DTA and CJA	28.78
 (2)	Other conditions	28.80
 (3)	Compensation for third parties	28.81
 (4)	How much compensation and by whom is it paid?	28.83
 (5)	Procedure on applications	28.84
 (6)	Compensation for the acquitted defendant under POCA 2002	28.85
 (7)	When a confiscation order is varied or discharged under POCA	28.91
 (8)	Other powers to order compensation under POCA	28.93
 (9)	Compensation in relation to interim receiving orders 
and property freezing orders	28.96
(10)	Compensation for recovery of cash in summary proceedings	28.99
(11)	Compensation and the victims of crime	28.103
29 Condemnation and Restoration 	
A.	Introduction 	29.01
B.	The Condemnation And Forfeiture Of Goods 	29.07
 (1)	The Statutory Basis	29.07
 (2)	Duty payable, unless for own use	29.09
 (3)	Importations for a commercial purpose	29.10
 (4)	Civil proceedings	29.15
 (5)	Legislative background	29.18
 (6)	The revised legislative scheme	29.20
 (7)	Gifts	29.24
 (8)	Transfers for money's worth	29.25
 (9)	EU reaction	29.27
(10)	What factors define 'commercial purpose'?	29.29
(11)	What are the minimum indicative levels?	29.37
(12)	Travelling to the UK from outside the EU	29.44
C.	Detention, Seizure and Condemnation 	29.45
(1)	The forfeiture provisions	29.46
(2)	What does 'liable to forfeiture' mean?	29.48
(3)	Secondary forfeiture	29.51
(4)	More than one person involved	29.58
(5)	Proof of certain other matters	29.59
(6)	Stops at Coquelles	29.60
D.	Condemnation: Practice and Procedure 	29.61
 (1)	Initial seizure	29.61
 (2)	Possible criminal proceedings	29.67
 (3)	Notice of claim / the one month time limit to appeal	29.70
 (4)	Six month time limit on HM Revenue and Customs once notice lodged	29.72
 (5)	Preparation for the hearing - service of evidence	29.75
 (6)	Preparation for the hearing - dutiable goods	29.79
 (7)	The hearing - commercial purpose v own use	29.80
 (8)	Court procedure: preliminary matters	29.86
 (9)	Court procedure: condemnation by complaint	29.90
(10)	Order of speeches	29.92
(11)	The burden and standard of proof	29.97
(12)	Hearsay in civil cases	29.102
(13)	Previous convictions	29.106
(14)	Reasons for stopping the traveller	29.109
(15)	Power to stop the traveller	29.111
E.	Condemnation: Costs and Compensation 	29.112
(1)	Costs	29.112
(2)	LSC funding	29.120
(3)	Compensation	29.122
F.	Condemnation Appeals 	29.124
(1)	Procedure	29.125
(2)	Pre-hearing review	29.128
(3)	Pending the hearing of an appeal	29.129
G.	Condemnation in the High Court 	29.130
H.	Condemnation and the ECHR 	29.131
I.	Red Diesel Cases 	29.135
(1)	Introduction	29.135
(2)	The legislative provisions	29.137
(3)	Excepted vehicles	29.143
(4)	Compounding	29.147
(5)	Procedural requirements	29.148
(6)	The vehicle and the fuel	29.150
(7)	The civil burden	29.152
(8)	Criminal offences	29.153
J.	Delivery Up 	29.156
(1)	Introduction	29.156
(2)	The legislative provisions	29.157
(3)	Practice	29.161
K.	Restoration 	29.162
(1)	The statutory basis	29.162
(2)	Appeals against non-restoration	29.164
(3)	Burden and standard of proof	29.165
(4)	Test of reasonableness	29.167
(5)	Proportionality	29.173
(6)	Jurisdiction	29.177
(7)	Personal/commercial use	29.180
(8)	Case law	29.192
L.	Restoration: Practice and Procedure 	29.198
 (1)	Formal departmental reviews	29.198
 (2)	Tribunal procedure	29.199
 (3)	Time limits	29.200
 (4)	Lodging the appeal and the statement of case	29.202
 (5)	Disclosure	29.206
 (6)	Witness statements	29.212
 (7)	Ongoing criminal proceedings	29.216
 (8)	Failure to comply with directions	29.217
 (9)	Pre-hearing reviews	29.219
(10)	Preparation for the hearing	29.222
(11)	The hearing	29.223
(12)	Judgment	29.229
M.	Restoration Appeals 	29.231
N.	Restoration: Costs and Compensation 	29.233
(1)	Compensation	29.233
(2)	Costs	29.234
O.	The ECHR and Restoration 	29.237
Appendix 1: Restraint Order 	689
Appendix 2: Management Receivership Order	695
Appendix 3: Enforcement Receivership Order	699
Appendix 4: Letter of Agreement between Prosecutor and Receiver	703
Appendix 5: Variation of Restraint Order	707
Appendix 6: LSC Funding Arrangements	709
Appendix 7: Application Notice by Defendant seeking a Certificate of Inadequacy	711
Appendix 8: Certificate of Inadequacy	715
Appendix 9: Claim Form (CPR PART 8)	717
Appendix 10: Extract from the Practice Direction on POCA 2002 
Parts 5 and 8: Civil Recovery: section III	719
Appendix 11: Extract from the Practice Direction on POCA 2002 
Parts 5 and 8: Civil Recovery: section IV	721
Appendix 12: Schedule 6 to POCA	725
Appendix 13: Draft Restraint, Disclosure and Repatriation Order under POCA	727
Appendix 14: Certificate of Service	733
Appendix 15: Interim Receiving Order under s 246 of POCA	735
Appendix 16: Useful Websites on POCA 2002	743
Appendix 17: Property Freezing Order	745
Appendix 18: Civil Recovery by Consent Order	751
Appendix 19: Guidance to solicitors and applicants seeking Community 
Legal Service funding for proceedings under the Proceeds of Crime 
Act 2002 involving the Assets Recovery Agency	755
Appendix 20: Condemnation and Forfeiture of Goods	761
Appendix 21: ARA: Settlement of Civil Recovery and Tax Cases	765
Appendix 22: Guidance by the Secretary of State to the Director of the 
Assets Recovery Agency	767

Library of Congress Subject Headings for this publication:

Forfeiture -- England.
Forfeiture -- Wales.
Great Britain. Proceeds of Crime Act 2002.