David Winch compares and contrasts confiscation procedures north and south of the border
The approach taken to confiscation computations in “criminal lifestyle” cases by prosecutors in England and Wales and in Scotland is fundamentally different—even where both sets of prosecutors are proceeding under identically worded legislation.
In England and Wales, Pt 2 of the Proceeds of Crime Act 2002 (PCA 2002) applies in confiscation cases where all of the relevant offences were committed after 23 March 2003. Part 3 of PCA 2002 applies in confiscation cases in Scotland on the same basis. The wording of PCA 2002, Pts 2, 3 are, for the most part, very similar. One might therefore expect that, in similar circumstances, the outcome of confiscation proceedings based on the same facts would be much the same north and south of the border. Such an expectation would be misplaced.
Differences in legislation
Although PCA 2002, Pts 2, 3 are very similar in wording there are some differences.
Perhaps the most significant of these are that s 92 in Scotland requires the court, before making a confiscation order, to take into account any representations made to
