Proceeds of Crime Act 2002, section 10A

Determination of extent of defendant's interest in property

Part 2 Confiscation: England and Wales

(1)Where it appears to a court making a confiscation order that—

(a)there is property held by the defendant that is likely to be realised or otherwise used to satisfy the order, and

(b)a person other than the defendant holds, or may hold, an interest in the property,

the court may, if it thinks it appropriate to do so, determine the extent (at the time the confiscation order is made) of the defendant's interest in the property.

(2)The court must not exercise the power conferred by subsection (1) unless it gives to anyone who the court thinks is or may be a person holding an interest in the property a reasonable opportunity to make representations to it.

(3)A determination under this section is conclusive in relation to any question as to the extent of the defendant's interest in the property that arises in connection with—

(a)the realisation [F50 or destructionF50] of the property, or the transfer of an interest in the property, with a view to satisfying the confiscation order, or

(b)any action or proceedings taken for the purposes of any such realisation or transfer.

(4)Subsection (3)—

(a)is subject to section 51(8B), and

(b)does not apply in relation to a question that arises in proceedings before the Court of Appeal or the Supreme Court.

(5) In this Part, the “extent” of the defendant's interest in property means the proportion that the value of the defendant's interest in it bears to the value of the property itself. F49]

Definitions used in section 10A 1

the court

(10) In this section, sections 120 to 140 and Schedule 3 “the court” means—

(a)the Court of Session, where a trial diet or a diet fixed for the purposes of section 76 of the Procedure Act in proceedings for the offence or offences concerned is to be, is being or has been held in the High Court of Justiciary;

(b)the sheriff exercising his civil jurisdiction, where a diet referred to in paragraph (a) is to be, is being or has been held in the sheriff court.

Defined in s.119(10) · see it in the full Act

Cases considering section 10A 18

R v Matthew Hargreaves

[2026] EWCA Crim 58 · 10 February 2026Limits

Confirms that case-management questions may arise about whether to make a conclusive determination before the enforcement stage. The same reasoning was considered apposite to restraint orders. (see para [18]) Confirms that the third-party due-process mechanism is a precondition to certain conclusive determinations, and that the applicant’s rights were not conclusively determined at confiscation. (see para [9]) Confirms that certain determinations may be conclusive and binding at the enforcement stage of realisation or transfer. The court also recognised related case-management questions about making such a determination before enforcement. (see paras [9]; [18])

R v Peter Adrian Dilenardo & Anor

[2025] EWCA Crim 1672 · 18 December 2025Limits

Limits enforcement proceedings by precluding relitigation of the extent of the defendant’s interest in property after an agreed section 10A determination. (see paras [27]; [47])

R v Jacqueline Marie Stewart

[2025] EWCA Crim 1484 · 8 October 2025

Applies the section 10A determination as legally sound and binding in the receivership proceedings because the applicant had a reasonable opportunity to make full representations and no serious risk of injustice was shown. (see paras [14], [17]–[20])

What each judgment says about section 10A is in the case-law panel in the full Act.

Amendments and notes

2 notes from legislation.gov.uk

Amendments

  1. F49S. 10A inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), ss. 1, 88(1); S.I. 2015/820, reg. 3(a)
  2. F50Words in s. 10A(3)(a) inserted (26.10.2023 for specified purposes, 26.4.2024 in so far as not already in force) by Economic Crime and Corporate Transparency Act 2023 (c. 56), s. 219(1)(2)(b), Sch. 8 para. 9; S.I. 2024/269, reg. 4(a)