The Proceeds of Crime Act 2002 (POCA) was introduced to provide new, extensive powers to trace and recover criminal assets.
	POCA provides four main routes for the recovery of assets:
criminal confiscation (post-conviction);
civil Recovery (used where no conviction has taken place);
cash seizure and forfeiture; and
taxation.
	Criminal confiscation is the most commonly used power. POCA also provides powers to restrain assets which are suspected to derive from criminal conduct. A brief description of these powers appears below.
Annex B – POCA Summary