Section 23(5)

In this section “relevant power” means a power exercisable under any of the following— sections 47C to 47F or 195C to 195F (powers to seize and search for realisable property); section 289 (powers to search for cash); section 294 (power to seize cash); section 295(1) (power to detain seized cash); section 303C (powers to search for a listed asset); section 303J (powers to seize property); section 303K (powers to detain seized property); a search and seizure warrant issued under section 352.

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