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Section 422: Tainted gifts

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

Part 9: Insolvency etc.

This section applies if a person whose estate is sequestrated in Scotland has made a tainted gift (whether directly or indirectly).

No decree may be granted under the Bankruptcy Act 1621 (c. 18) or section 98 or 99 of the 2016 Act (gratuitous alienations and unfair preferences), or otherwise, in respect of the making of the gift at any time when—

any property of the recipient of the tainted gift is subject to a restraint order under section 41, 120 or 190, ...
such property is detained under or by virtue of section 44A, 47J, 47K, 47M, 47P, 122A, 127J, 127K, 127M, 127P, 193A, 195J, 195K, 195M or 195P,
there is in force in respect of such property an order under section 50, ... 128(3) or 198., or
there is in force in respect of such property an order under section 67A, 131A or 215A.

Any decree made under the Bankruptcy Act 1621 (c. 18) or section 98 or 99 of the 2016 Act, or otherwise, after an order mentioned in subsection (2)(a), (b) or (c) is discharged must take into account any realisation under Part 2, 3 or 4 of this Act of property held by the recipient of the tainted gift.

A person makes a tainted gift for the purposes of this section if he makes a tainted gift within the meaning of Part 2, 3 or 4.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

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