One of the lesser known, often poorly understood provisions of the confiscation regime under the Proceeds of Crime Act 2002 (POCA) is section 22, which provides an opportunity to the prosecutor to invite a ‘reconsideration of the available amount’. For many defendants who have been through the process, had an order made and in many cases satisfied that order in full, the first they have heard of that section is the letter informing them that such an application is to be made.