Crime and Policing Act 2026: POCA Section 5A
How the Crime and Policing Act 2026 changes the purpose of confiscation proceedings under the Proceeds of Crime Act 2002.
One of the quieter, but potentially most important, reforms introduced by the Crime and Policing Act 2026 is the insertion of a new principal objective into Part 2 of the Proceeds of Crime Act 2002 (POCA).
Unlike some of the more procedural amendments, this change does not alter how benefit is calculated or how confiscation proceedings are timetabled. Instead, it introduces something more fundamental: a statutory statement of purpose.
For the first time since POCA came into force over twenty years ago, Parliament has expressly defined what confiscation proceedings are intended to achieve.
What has changed?
Paragraph 1 of Schedule 21 inserts a new section 5A into POCA.
The new provision states that the principal objective of the confiscation powers under Part 2 is:
"To deprive the defendant of the defendant's benefit from criminal conduct, so far as within the defendant's means."
At first glance, that may appear to do little more than state the obvious. After all, confiscation has always been about removing the proceeds of crime.
However, the wording is carefully chosen, and its significance should not be underestimated.
Why does this matter?
POCA has often attracted criticism for producing confiscation orders that appeared disproportionate to the defendant's actual criminal gain.
Over the years, the courts have had to balance the statutory provisions against broader principles of fairness and proportionality, particularly where rigid application of the legislation produced unrealistic outcomes.
The Crime and Policing Act 2026 now provides an express statutory objective against which the confiscation powers must be exercised.
Rather than simply maximising recovery wherever possible, the emphasis is now on depriving a defendant of the benefit they have actually obtained, so far as that falls within their available means.
That distinction may prove important as the courts begin interpreting the other amendments introduced by the Act.
Who must apply the new objective?
The new section does not apply solely to the Crown Court.
It applies to anyone exercising powers under Part 2 of POCA, including:
the court;
prosecutors;
accredited financial investigators and other appropriate officers;
investigators exercising functions under POCA; and
enforcement receivers appointed under the Act.
This means the principal objective is intended to influence the entire confiscation process, from investigation through to enforcement.
A duty to further the objective
The legislation goes further than simply stating the purpose of confiscation.
Section 5A requires those exercising powers under Part 2 to do so in the way they consider will best further that principal objective.
In practice, that could affect decisions such as:
how benefit is calculated;
whether certain assumptions should be relied upon;
how restraint powers are exercised;
whether hidden assets are alleged;
how available amount is assessed; and
whether prosecutors pursue arguments that are technically available but difficult to justify on the facts.
While the legislation does not remove existing powers, it provides a statutory framework within which those powers should now be exercised.
Does the new objective override other duties?
Yes, in certain circumstances.
The legislation provides that where the new principal objective conflicts with the general duty contained in section 2A(1) of POCA, section 5A takes precedence.
That is a significant drafting choice.
It signals Parliament's intention that the newly stated objective should guide decision-making whenever powers under Part 2 are exercised.
How does this fit with the wider reforms?
Viewed in isolation, section 5A might appear largely symbolic.
However, when considered alongside the other amendments introduced by the Crime and Policing Act 2026, a clear pattern emerges.
The legislation also:
introduces judicial discretion to reduce benefit where applying the statutory figure would be unjust;
places hidden asset determinations on a statutory footing whilst requiring courts to consider alternative explanations;
changes how property purchased with mixed legitimate and criminal funds is valued; and
modernises valuation rules for assets including cryptocurrency.
Each of these reforms moves confiscation proceedings towards a more realistic assessment of the benefit actually obtained by the defendant.
The new principal objective provides the foundation upon which those reforms sit.
Will this change confiscation litigation?
It almost certainly will.
Whenever Parliament introduces an express statutory objective, practitioners can expect it to feature prominently in legal argument.
Defence representatives are likely to rely upon section 5A when arguing that:
benefit calculations have become detached from reality;
assumptions produce unfair outcomes;
prosecutors have adopted an overly expansive interpretation of the legislation; or
particular powers should not be exercised because doing so would not further the principal objective.
Equally, prosecutors will undoubtedly argue that robust confiscation orders remain entirely consistent with the new objective where they genuinely deprive defendants of the proceeds of their criminal conduct.
Ultimately, the appellate courts will determine precisely how much weight section 5A carries.
Final thoughts
The introduction of a statutory principal objective may prove to be one of the most influential reforms contained within the Crime and Policing Act 2026.
Although the wording is concise, it establishes an important principle: the purpose of confiscation is not simply to pursue the largest possible order, but to deprive defendants of the benefit they have actually obtained from criminal conduct, so far as that falls within their means.
Whether this leads to a noticeable shift in practice remains to be seen. However, it provides both prosecutors and defence practitioners with a new statutory touchstone that is likely to shape confiscation proceedings for years to come.
