Schedule 10, Part 1, Part 4BC, paragraph 10Z7CI(6)

But— the authorised officer may destroy the cryptoasset only if the officer is a senior officer or is authorised to do so by a senior officer, and the cryptoasset is not to be destroyed— before the end of the period within which an appeal may be made (whether under paragraph 10Z7CG or otherwise), or if an appeal is made within that period, before the appeal is determined or otherwise disposed of.

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