Schedule 10, Part 1, paragraph 2(2)

An application for the forfeiture of some or all of the cryptoassets that are detained or held in the crypto wallet that is subject to the crypto wallet freezing order may be made— to a magistrates’ court by the Commissioners for His Majesty’s Revenue and Customs or an authorised officer, or to the sheriff by the Scottish Ministers.

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