Schedule 9, Part 1, paragraph 1(4A)
POCA 2002
Proceeds of Crime Act 2002 · United Kingdom
For the purposes of sub-paragraph (4)(ab), an “off-the-shelf firm” means a firm that either— does not carry on business; or carries on business but such business is not the main activity carried on by the firm or sole practitioner.
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Source: legislation.gov.uk · retrieved 2026-09-04