Proceeds of Crime Act 2002 - Proper Persons: code of practice

Footnotes

1. Entitled "Code of Practice issued under section 410 of the Proceeds of Crime Act 2002", and brought into operation on 18 June 2009 by S.S.I 2009/245.

2. As amended by paragraph 72 of Schedule 5 to the Criminal Finances Act 2017.

3. Defined by section 341(1) of POCA, as amended by section 38(1) of, and paragraph 55 of Schedule 4 to, the Serious Crime Act 2015 (c.9).

4. Defined by section 341(4) of POCA.

5. Defined by section 341(2) and (3) of POCA. See also section 341A of POCA, as inserted by paragraph 3 of Schedule 19 to the Crime and Courts Act 2013.

6. Defined by section 341(3A) of POCA, as inserted by section 75(1) of the Serious Crime Act 2007 (c.27) and amended by paragraph 110 of Schedule 7 to the Policing and Crime Act 2009 (c.26) and paragraph 25 of Schedule 19 to the Crime and Courts Act 2013 (c.22).

7. Defined by section 341(3B) of POCA, as inserted by paragraph 39(3) of Schedule 5 to the 2017 Act.

8. Defined by section 341(3C) of POCA, as inserted by paragraph 39(3) of Schedule 5 to the 2017 Act.

9. Holman Fenwick Willan LLP, Duff & Phelps Ltd v Procurator Fiscal, Glasgow [2017] HCJAC 38; Sallinen v Finland (2007) 44 EHRR; Niemietz v Germany (1992) 16 EHRR 97

10. Holman Fenwick Willan LLP, Duff & Phelps Ltd v Procurator Fiscal, Glasgow [2017] HCJAC 38; Wieser v Austria (2008) 46 EHRR 54

11. This guidance has been prepared by the Legal Sector Affinity Group and approved by HM Treasury. It should be noted that the guidance has been prepared for the legal sector in relation to money laundering which is not the subject of this Code of Practice. However, Chapter 7 sets out further details on legal professional privilege.

12. See Section 412 of POCA

13. Section 410(5) and (6 ) of POCA.

14. The code of practice will be published on the Scottish Government's website at www.gov.scot.

15. See: Public Sector Equality Duty

16. Defined by section 380(5) of POCA.

17. Defined by section 412 of POCA

18. See section 380(6) of POCA.

19. See section 17(1) of the Crown Proceedings Act 1947.

20. See section 126(6) to (8) of the Scotland Act 1998 and S.I. 1999/1127, S.I. 2002/801 and S.I. 2005/1267.

21. See section 384 of POCA.

22. Defined by section 387(4) of POCA.

23. Defined by section 412 of POCA.

24. Section 390(2) of POCA.

25. Section 387(4A) of POCA, as inserted by section 86 of the Serious Crime Act 2007 (c.27).26.

26. See section 390(5) and (6) of POCA, as amended by paragraph 66(4) of Schedule 5 to the Criminal Finances Act 2017.

27. Defined by section 412 of POCA.

28. Section 398 of POCA sets out the meaning of "customer information", which varies depending on whether the person whose information is sought is an individual or a corporate body.

29. Defined by section 397(6) of POCA.

30. See section 416(4) to (6) of POCA for the definition of "financial institution". The application does not need to name every financial institution individually. It may specify all financial institutions or a particular description of institutions, or it may name a particular financial institution: section 397(5) of POCA.

31. Defined by section 404(7) of POCA.

32. Defined by section 412 of POCA.

33. See section 416(4) to (6) of POCA for the definition of "financial institution".