Section 182(9)

In section 160— the first and second assumptions do not apply with regard to property first held by the defendant on or after the relevant date; the third assumption does not apply with regard to expenditure incurred by him on or after that date; the fourth assumption does not apply with regard to property obtained (or assumed to have been obtained) by him on or after that date.

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