▁very ▁different ▁from ▁that ▁in ▁England ▁and ▁Wales . ▁ ▁Part ▁ 5 ▁Part ▁ 5 ▁of ▁the ▁Act ▁de als ▁with ▁the ▁civil ▁recovery ▁of ▁the ▁proceed s ▁of ▁crime ▁from ▁un conv icted ▁defend ants ▁through ▁proceed ings ▁in ▁the ▁civil ▁courts ▁( the ▁High ▁Court ▁or , ▁in ▁Scotland , ▁Court ▁of ▁Session ). ▁ ▁It ▁includes ▁powers ▁rel ating ▁to ▁the ▁se iz ure , ▁det ention ▁and ▁for fe iture ▁of ▁c ash ▁sums ▁in ▁excess ▁of ▁the ▁' min imum ▁amount ' ▁( current ly ▁£ 1 , 0 0 0 ). ▁In ▁this ▁context ▁c ash ▁is ▁widely ▁defined ▁to ▁include ▁not ▁only ▁bank notes ▁and ▁co ins ▁of ▁any ▁currency ▁but ▁also ▁che ques , ▁including ▁trav ellers ' ▁che ques ▁and ▁bank ▁draft s . ▁These ▁proceed ings ▁are ▁held ▁in ▁the ▁Mag istr ates ' ▁Court ▁or ▁( in ▁Scotland ) ▁before ▁the ▁Sher iff . ▁▁ ▁Part ▁ 5 ▁applies ▁throughout ▁the ▁UK . ▁ ▁Part ▁ 6 ▁Part ▁ 6 ▁rel ates ▁to ▁tax ation ▁powers ▁where ▁it ▁is ▁sus pected ▁that ▁prof its ▁or ▁g ains ▁have ▁ar isen ▁as ▁a ▁result ▁of ▁criminal ▁activities . ▁ ▁When ▁the ▁Ser ious ▁Organ ised ▁Crime ▁Agency ▁has ▁reasonable ▁grounds ▁to ▁suspect ▁that ▁tax able ▁income ▁or ▁charge able ▁g ains ▁have ▁ar isen ▁to ▁a ▁person ▁in ▁one ▁or ▁more ▁tax ▁years ▁as ▁a ▁result ▁( wh olly ▁or ▁partly ▁and ▁directly ▁or ▁indirect ly ) ▁of ▁criminal ▁conduct ▁( wh