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Section 215AA(5)

POCA 2002
Proceeds of Crime Act 2002 · United Kingdom

If cryptoassets held by a person are destroyed following an order under this section, the person is to be treated as having paid, towards satisfaction of the confiscation order, an amount equal to the market value, as set out in the order, of the cryptoassets which have been destroyed.

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