Section 297(4)

An officer of Revenue and Customs, constable , SFO officer or accredited financial investigator or (in Scotland) procurator fiscal may, after notifying the magistrates’ court, sheriff or justice under whose order cash is being detained, release the whole or any part of it if satisfied that the detention of the cash to be released is no longer justified.

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