Commentary on Sections Part 5: Civil Recovery of the Proceeds etc. of Unlawful Conduct Miscellaneous Section 286: Scope of powers (Scotland)
399.The section provides that the Court of Session may make an order in respect of a person whether or not he is domiciled, present or resident in the United Kingdom. No similar provision is required in respect of England, Wales and Northern Ireland, due to the jurisdiction of the civil courts and the general provisions on property in section 316.