Criminal Justice (Theft and Fraud Offences) Act 2001
Scope of offences relating to stolen property.
20.—(1) The provisions of this Part relating to property which has been stolen apply—
(a) whether the stealing occurred before or after the commencement of this Act, and
(b) to stealing outside the State if the stealing constituted an offence where and at the time when the property was stolen,
and references to stolen property shall be construed accordingly.
(2) For the purposes of those provisions references to stolen property include, in addition to the property originally stolen and parts of it (whether in their original state or not)—
(a) any property which directly or indirectly represents, or has at any time represented, the stolen property in the hands of the person who stole the property as being the proceeds of any disposal or realisation of the whole or part of the stolen property or of property so representing the stolen property, and
(b) any property which directly or indirectly represents, or has at any time represented, the stolen property in the hands of a handler or possessor of the stolen property or any part of it as being the proceeds of any disposal or realisation of the whole or part of the stolen property handled or possessed by him or her or of property so representing it.
(3) However, property shall not be regarded as having continued to be stolen property after it has been restored to the person from whom it was stolen or to other lawful possession or custody, or after that person and any other person claiming through him or her have otherwise ceased, as regards that property, to have any right to restitution in respect of the stealing.