Proceeds of Crime Act 2002, section 303Z14

Forfeiture order

Part 5 Civil recovery of the proceeds etc. of unlawful conduct

(1)This section applies while an account freezing order has effect.

In this section the account to which the account freezing order applies is “the frozen account”.

(2)An application for the forfeiture of money held in the frozen account (whether all or part of the credit balance of the account) may be made—

(a)to a magistrates' court by a person specified in subsection (3), or

(b)to the sheriff by the Scottish Ministers.

(3)The persons referred to in subsection (2)(a) are—

(a)the Commissioners for Her Majesty's Revenue and Customs,

(b)a constable,

(c)an SFO officer, or

(d)an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State [F1037 or the Welsh MinistersF1037] under section 453.

(4)The court or sheriff may order the forfeiture of the money or any part of it if satisfied that the money or part—

(a)is recoverable property, or

(b)is intended by any person for use in unlawful conduct.

(5)But in the case of recoverable property which belongs to joint tenants, one of whom is an excepted joint owner, an order by a magistrates' court may not apply to so much of it as the court thinks is attributable to the excepted joint owner's share.

(6)Where an application is made under subsection (2), the account freezing order is to continue to have effect until the time referred to in subsection (7)(b) or (8).

But subsections (7)(b) and (8) are subject to section 303Z15.

(7)Where money held in a frozen account is ordered to be forfeited under subsection (4)—

(a)the [F1038 relevant financial institutionF1038] with which the frozen account is maintained must transfer that amount of money into an interest-bearing account nominated by an enforcement officer, and

(b)immediately after the transfer has been made the account freezing order made in relation to the frozen account ceases to have effect.

(8)Where, other than by the making of an order under subsection (4), an application under subsection (2) is determined or otherwise disposed of, the account freezing order ceases to have effect immediately after that determination or other disposal.

Definitions used in section 303Z14 11

part

“part”, in relation to property, includes a portion,

Defined in s.316(1) · see it in the full Act
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

“the court” (except in sections 253(2) and (3) and 262(2) and (3) and Chapters 3, 3A , 3B, 3C, 3D, 3E and 3F ) means the High Court or (in relation to proceedings in Scotland) the Court of Session,

Defined in s.316(1) · see it in the full Act
constable

“constable”, in relation to Northern Ireland, means a police officer within the meaning of the Police (Northern Ireland) Act 2000 (c. 32),

Defined in s.316(1) · see it in the full Act
SFO officer

For the purposes of this Act “SFO officer” means a member of staff of the Serious Fraud Office.

Defined in s.454A · see it in the full Act
recoverable property

“recoverable property” is to be read in accordance with sections 304 to 310,

Defined in s.316(1) · see it in the full Act
unlawful conduct

“unlawful conduct” has the meaning given by section 241,

Defined in s.316(1) · see it in the full Act
excepted joint owner

“excepted joint owner” has the meaning given by section 270(4),

Defined in s.316(1) · see it in the full Act
share

“share”, in relation to an excepted joint owner, has the meaning given by section 270(4),

Defined in s.316(1) · see it in the full Act
relevant financial institution

“relevant financial institution” means—

(a)

a bank,

(b)

a building society,

(c)

an electronic money institution, or

(d)

a payment institution.

Defined in s.303Z1(6) · see it in the full Act

“relevant financial institution” (in Chapter 3B) has the meaning given by section 303Z1 (6) ,

Defined in s.316(1) · see it in the full Act
interest

“interest”, in relation to land—

(a)

in the case of land in England and Wales or Northern Ireland, means any legal estate and any equitable interest or power,

(b)

in the case of land in Scotland, means any estate, interest, servitude or other heritable right in or over land, including a heritable security,

Defined in s.316(1) · see it in the full Act

“interest”, in relation to property other than land, includes any right (including a right to possession of the property),

Defined in s.316(1) · see it in the full Act
enforcement officer

“enforcement officer” (in Chapter 3B) has the meaning given by section 303Z1(6),

Defined in s.316(1) · see it in the full Act

“enforcement officer” means—

(a)

an officer of Revenue and Customs,

(b)

a constable,

(c)

an SFO officer, or

(d)

an accredited financial investigator who falls within a description specified in an order made for the purposes of this Chapter by the Secretary of State or the Welsh Ministers under section 453;

Defined in s.303Z1(6) · see it in the full Act

Cases considering section 303Z14 5

Fresh View Swift Properties Limited v Westminster Magistrates’ Court

[2023] EWHC 605 (Admin) · 23 March 2023

Applied to the court’s forfeiture discretion. Once the statutory conditions were satisfied, the discretion should almost invariably be exercised in favour of forfeiture, subject to proportionality (see paras [23]-[27]).

Leila Eslami v North Tyneside Magistrates’ Court

[2026] EWHC 219 (Admin) · 5 February 2026

The judgment characterises an account freezing order as a preliminary step for investigation or forfeiture applications (see para [18]).

Javad Marandi, R (on the application of) v Westminster Magistrates’ Court

[2023] EWHC 587 (Admin) · 17 March 2023

The court treated forfeiture proceedings under this provision as technically civil proceedings and considered CPR procedure and related jurisprudence broadly applicable where the statutory procedural framework is silent. (see para [57]) The court used the statutory forfeiture application procedure to reason that a person identified by the court as affected should receive the application and have an opportunity to be heard. (see para [58])

What each judgment says about section 303Z14 is in the case-law panel in the full Act.

Amendments and notes

3 notes from legislation.gov.uk

Amendments

  1. F1037Words in s. 303Z14(3)(d) inserted (E.W.) (20.7.2018) by The Tax Collection and Management (Wales) Act 2016 (Supplemental Provision) Regulations 2018 (S.I. 2018/768), regs. 1(2), 2(g)
  2. F1038Words in s. 303Z14(7)(a) substituted (27.4.2017 (retrospectively except as it extends to N.I.), 28.6.2021 for N.I.) by Financial Services Act 2021 (c. 22), s. 33(2)(3), Sch. 12 para. 20 (with s. 33(4)); S.I. 2021/739, reg. 2

Modifications

  1. C87S. 303Z14(3)(d) modified by S.I. 2018/196, Sch. para. 3B (as inserted (E.W.) (20.7.2018) by The Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) (Amendment) Order 2018 (S.I. 2018/767), arts. 1(2), 2(2)(b))