Part 1: Proceeds of crime Miscellaneous provisions relating to Scotland Section 28: Seized money
Section 28 inserts a new section 131ZA into Part 3 of POCA. This largely replicates in Scotland the effect, as amended by this Act, of section 67 for England and Wales, and section 215 for Northern Ireland. See the commentary above on the amendments made by this Act to sections 67 and 215 of POCA.
	Any wilful failure to comply with an order of the court under this section will be dealt with as contempt of court.
	The new section confers on the Scottish Ministers the power to amend it, by regulations, so that it applies to money held in an account maintained with other financial institutions or to other realisable cash or cash-like instruments or products, and to make the necessary provision for any such financial instrument or product to be realised into cash. This regulation-making power is subject to the affirmative procedure.