Section 47I(2)
POCA 2002
Proceeds of Crime Act 2002 · United Kingdom
“Financial year” means— the period beginning with the day on which section 55 of the Policing and Crime Act 2009 comes into force and ending with the next 31 March (which is the first financial year), and each subsequent period of twelve months beginning with 1 April.
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Source: legislation.gov.uk · retrieved 2026-09-04