Section 662(3)

It must do so no later than— in a case within subsection (1)(a) or (b), three years from the date of the forfeiture or surrender; in a case within subsection (1)(c) or (d), three years from the date of the acquisition; in a case within subsection (1)(e), one year from the date of the acquisition.

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