Schedule 10, Part 2, paragraph 5
POCA 2002
Proceeds of Crime Act 2002 · United Kingdom
In the case of a Part 5 transfer of property consisting of a deeply discounted security (within the meaning of Chapter 8 of Part 4 of ITTOIA 2005), it is not to be treated as a transfer for the purposes of that Chapter.
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Source: legislation.gov.uk · retrieved 2026-09-04