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Statutory guidance: Attorney General’s Code of Practice issued under Section 377A of the Proceeds of Crime Act 2002

Attorney Generals Office

April 26
12:06 2024

This amended Code of Practice provides guidance to prosecutors in England, Wales, and Northern Ireland on the use of investigation powers under the Proceeds of Crime Act 2002 (POCA).

The Code of Practice has been updated to reflect amendments to POCA made by the Economic Crime (Transparency and Enforcement) Act 2022 and the Economic Crime and Corporate Transparency Act 2023.

POCA provides that when a code of practice is revised, the relevant authorities must prepare and publish a draft, they must consider any representations made and modify the codes as appropriate, and they must lay the codes before Parliament for approval.

The amended Code of Practice was subject to two consultations. The first consultation, following amendments to POCA by the Economic Crime (Transparency and Enforcement) Act 2022, ran from 29 June 2022 to 21 September 2022. The second consultation, following proposed amendments to POCA brought forward by the Economic Crime and Corporate Transparency Act 2023, ran from 28 March 2023 to 20 June 2023.

A draft of the Code was laid before Parliament on 22 January 2024. It was debated and approved by Parliament and the Code came into force on 26 April 2024.

Published 26 April 2024

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