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Schedule 9, Part 1, paragraph 1(7)

POCA 2002
Proceeds of Crime Act 2002 · United Kingdom

For the purposes of sub-paragraphs (1)(j) and (l) to (q) and (6C) “firm” means any entity, whether or not a legal person, that is not an individual and includes a body corporate and a partnership or other unincorporated association.

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Source: legislation.gov.uk · retrieved 2026-09-04