《犯罪所得法》第 10 条对基于定罪的没收作了规定，《犯罪所得法》第 47 条对民事没收现金做了规定。《刑事诉讼法》第 270 条还对没收做了规定。根据 《犯罪所得法》第 4 条第 3 款的规定，基于价值的没收是指没收任何“可变现 财产”，包括腐败犯罪所得。可以扣押或没收用于实施犯罪的钱财或其他事物（《犯罪所得法》第 10 条第 5 款(b)项）和指定用于任何罪行的现金（《犯罪所得法》第 46 和 47 条）。 对扣押和冻结财产，包括工具作了规定（《犯罪所得法》第 26 条和 46 条、 《金融情报机构法》第 4 条和《刑事诉讼法》第 270 条）。《刑事诉讼法》第 270 条规定扣押和没收从任何罪行中获得的财产或已被转化 的任何犯罪所得，还适用于被转变的所得。《犯罪所得法》第 46 和第 47 条准 予扣押和没收司法官员认定构成罪行所得的现金。 法律载有的假定准予没收被告持有的财产，未明确提及与从合法来源获得的财 产混在一起的犯罪所得（《犯罪所得法》第 11 条第 3 款）。可以作为间接利益扣押和没收代表来自犯罪所得收入以及来自犯罪所得转变或 转化而成的财产的收入和其他收益的现金（《犯罪所得法》第 46、47 条）。不适用于构成已与犯罪所得相混合的财产所产生的收入或其他利益的现金或除现 金以外的财产。 由没收资产基金管理被没收的所得（《犯罪所得法》第 52 条）。 《犯罪所得法》第 35 条准予在调查时扣押银行文件。 未规定没收程序中的逆向举证责任。对没收程序中保护善意第三人（《犯罪所得法》第 15 条和《刑事诉讼法》第 270 条）作了规定。巴哈马表示，对第三方利益提出质疑或主张设定时限可能造 成善意第三人利益受损。
Conviction-based confiscation is regulated in section 10 POCA, while civil forfeiture of cash is established in section 47 POCA. Section 270 CPC also regulates confiscation. Subject to value-based confiscation is any “realisable property”, as defined in section 4(3) POCA, including the proceeds of corruption offences.Money or other things used in the commission of an offence (section 10(5)(b) POCA) and cash destined for use in any offence (sections 46 and 47 POCA) can be seized and confiscated. Seizure and freezing of property, including instrumentalities, is regulated (sections 26 and 46 POCA, section 4 of the Financial Intelligence Unit Act and section 270 CPC). Section 270 CPC regulates the seizure and confiscation of property obtained from any offence or into which the proceeds of any offence have been converted, and is also applied to the transformation of proceeds. Sections 46 and 47 POCA allow for the seizure and forfeiture of cash which the magistrate is satisfied represents the proceeds of criminal conduct. The legislation contains assumptions to allow for the confiscation of property held by the defendant, without explicit reference to the proceeds of crime which have been intermingled with property acquired from legitimate sources (section 11(3) POCA). Cash representing the income or other benefits from the proceeds of crime and from property into which the proceeds of crime have been transformed or converted, is liable to seizure and forfeiture as an indirect benefit (sections 46, 47 POCA). That does not apply to cash representing the income or other benefits from property with which such proceeds of crime have been intermingled, or property other than cash. Confiscated proceeds are administrated by a Confiscated Assets Fund (section 52 POCA). Section 35 POCA allows for the seizure of bank documents in the context of an investigation. The reversal of the burden of proof in confiscation proceedings has not been established. The protection of bona fide third parties in confiscation proceedings is regulated (sections 15 POCA and 270 CPC). The Bahamas indicated that the restrictive time frames for the challenge or assertion of third-party interests can cause a bona fide third party to lose their interest.