Schedule 10, Part 2, paragraph 11(3)
POCA 2002
Proceeds of Crime Act 2002 · United Kingdom
Sub-paragraph (2) has effect in spite of anything in section 173 of ITTOIA 2005 or section 162 of the Corporation Tax Act 2009 (valuation of trading stock on cessation).
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Source: legislation.gov.uk · retrieved 2026-09-04