33.Section 22 corresponds to section 13(1) of the PTA and has the same effect. Section 23 is based on section 13(2) of the PTA and has similar effect subject to one substantive modification. Subsection (6) allows for forfeiture of the proceeds of a terrorist property offence. This could arise in a case where an accountant prepared accounts on behalf of a proscribed organisation – thus facilitating the retention or control of the organisation’s money – and was paid for doing so. The money he received in payment could not be forfeited under section 13(2) of the PTA because it was not intended or suspected for use in terrorism. It could not be confiscated under the Criminal Justice Act 1988 (c. 33) because that confiscation regime excludes terrorist property offences. Subsection (6) closes this loophole between the confiscation scheme in the 1988 Act and the counter-terrorist forfeiture scheme.
Commentary Part Iii: Terrorist Property Sections 22–23: Penalties and forfeiture