Schedule 5, paragraph 30

Section 278 (limit on recovery) is amended as follows. In subsection (6A)— in paragraph (a), after “section 297A” insert “ or an account forfeiture notice under section 303Z9 ”; in the words after paragraph (b), for “forfeiture notice” substitute “ notice ”. In subsection (7)— in paragraph (a), after “section 298” insert “ , 303O or 303Z14 ”; in the words after paragraph (b), for “section 298” substitute “ that section ”. After subsection (7) insert— If— the order under section 303Q is to be treated for the purposes of this section as if it were a recovery order obtained by the enforcement authority in respect of the property that was the forfeitable property in relation to the order under section 303Q. an order is made under section 303Q instead of an order being made under section 303O for the forfeiture of recoverable property, and the enforcement authority subsequently seeks a recovery order in respect of related property,

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