Annex B – POCA Summary
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.