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Section 159(1)

POCA 2002
Proceeds of Crime Act 2002 · United Kingdom

For the purposes of deciding the recoverable amount, the available amount is the aggregate of— the total of the values (at the time the confiscation order is made) of all the free property then held by the defendant minus the total amount payable in pursuance of obligations which then have priority, and the total of the values (at that time) of all tainted gifts.

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