Section 414: Property

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

Part 8: Investigations — Chapter 4: Supplementary and Interpretation

Property is all property wherever situated and includes—

money;
all forms of property, real or personal, heritable or moveable;
things in action and other intangible or incorporeal property.

"Recoverable property" and "associated property" have the same meanings as in Part 5.

The following rules apply in relation to property—

property is held by a person if he holds an interest in it;
property is obtained by a person if he obtains an interest in it;
references to an interest, in relation to land in England and Wales or Northern Ireland, are to any legal estate or equitable interest or power;
references to an interest, in relation to land in Scotland, are to any estate, interest, servitude or other heritable right in or over land, including a heritable security;
references to an interest, in relation to property other than land, include references to a right (including a right to possession).

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