Section 178: Defendant neither convicted nor acquitted

Proceeds of Crime Act 2002 · 2002 c. 29View on legislation.gov.uk

Part 4: Confiscation: Northern Ireland

This section applies if the following two conditions are satisfied.

The first condition is that—

proceedings for an offence or offences are started against a defendant but are not concluded,
he absconds, and
the period of three months (starting with the day the court believes he absconded) has ended.

The second condition is that—

the prosecutor ... applies to the Crown Court to proceed under this section, and
the court believes it is appropriate for it to do so.

If this section applies the court must proceed under section 156 in the same way as it must proceed if the two conditions there mentioned are satisfied; but this is subject to subsection (5).

If the court proceeds under section 156 as applied by this section, this Part has effect with these modifications—

any person the court believes is likely to be affected by an order under section 156 is entitled to appear before the court and make representations;
the court must not make an order under section 156 unless the prosecutor ... has taken reasonable steps to contact the defendant;
section 156(9) applies as if the reference to subsection (2) were to subsection (2) of this section;
sections 160, 166(4) and 167 to 170 must be ignored;
section 171 must be ignored while the defendant is still an absconder.

Once the defendant has ceased to be an absconder—

section 171 has effect as if subsection (1) read—1This section applies if—aa court has made a confiscation order,bthe prosecutor believes that if the court were to find the amount of the defendant's benefit in pursuance of this section it would exceed the relevant amount,cbefore the end of the period of six years starting with the day when the defendant ceased to be an absconder, the prosecutor applies to the Crown Court to proceed under this section, anddthe court believes it is appropriate for it to do so.;
the modifications set out in subsection (5)(a) to (d) of this section do not apply to proceedings that take place by virtue of section 171 (as applied by this subsection).

If—

the court makes an order under section 156 as applied by this section, and
the defendant is later convicted in proceedings before the Crown Court of the offence (or any of the offences) concerned,

section 156 does not apply so far as that conviction is concerned.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.