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Section 80A(2)

POCA 2002
Proceeds of Crime Act 2002 · United Kingdom

The value, at the material time, of the property obtained as a result of or in connection with the person’s criminal conduct is to be taken to be the amount found using the following formula— where— A is the amount of the loan; B is the value of the interest in land at the time it was purchased; C is the amount by which the interest in land has increased in value between that time and the end of the loan period.

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