Section 272(4)

In making any provision in a recovery order by virtue of subsection (2) or (3), the court must have regard to— the rights of any person who holds the associated property or who is an excepted joint owner and the value to him of that property or, as the case may be, of his share (including any value which cannot be assessed in terms of money), the enforcement authority’s interest in receiving the realised proceeds of the recoverable property.

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