Schedule 10, Part 2, paragraph 11(4)
POCA 2002
Proceeds of Crime Act 2002 · United Kingdom
In this paragraph, trading stock and trade have the same meaning as in section 174 of ITTOIA 2005 or (as the case may be) section 163 of the Corporation Tax Act 2009.
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Source: legislation.gov.uk · retrieved 2026-09-04