Section 322(1)

For the purposes of this section the qualifying condition is that the National Crime Agency has reasonable grounds to suspect that— all or part of the property comprised in a settlement is relevant property for the purposes of Chapter 3 of Part 3 of the Inheritance Tax Act 1984 (settlements without interest in possession), and the relevant property is (in whole or part) criminal property.

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