P ART 6 P ROCEEDS OF CRIME 20 Making of confiscation order: postponement due to coronavirus 23 (1) The Proceeds of Crime Act 2002 applies in accordance with the modifications in this paragraph. (2) Section 99 (postponement) has effect as if— 25 (a) after subsection (4) there were inserted— “(4A) For the purpose of subsection (4), “exceptional circumstances”, in relation to proceedings, includes the effect (whether direct or indirect) of coronavirus on the proceedings.”, (b) after subsection (11) there were inserted— 30 “(12) In subsection (4A), “coronavirus” means severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).”. 64 Coronavirus (Recovery and Reform) (Scotland) Bill Schedule—Temporary justice measures Part 7—Prisons and young offenders institutions P ART 7 P RISONS AND YOUNG OFFENDERS INSTITUTIONS Power to release early 24 (1) The Scottish Ministers may by regulations provide that a person of a description specified 5 in the regulations is to be released from prison early on a date...