Section 21A(2)

For the purposes of this section, property is “relevant property” if the property was obtained by the defendant as a result of or in connection with the conduct concerned and— it was held by the defendant when the relevant amount was calculated, but it is no longer held by the defendant because it has been— sold, or destroyed by virtue of a court order under section 51(2)(e) or section 67AA (orders for the destruction of cryptoassets).

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