CRIMINAL JUSTICE ACT, 1994

AN ACT TO MAKE PROVISION FOR THE RECOVERY OF THE PROCEEDS OF DRUG TRAFFICKING AND OTHER OFFENCES, TO CREATE AN OFFENCE OF MONEY LAUNDERING, TO MAKE PROVISION FOR INTERNATIONAL CO-OPERATION IN RESPECT OF CERTAIN CRIMINAL LAW ENFORCEMENT PROCEDURES AND FOR FORFEITURE OF PROPERTY USED IN THE COMMISSION OF CRIME AND TO PROVIDE FOR RELATED MATTERS. [30th June, 1994]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS:

PART I Preliminary

1. Short title.

1.—This Act may be cited as the Criminal Justice Act, 1994.

2. Commencement.

2.—This Act shall come into operation on such day or days as may be appointed by order or orders of the Minister, either generally or with reference to a particular purpose or provision, and different days may be so appointed for different purposes and different provisions of this Act.

3. Interpretation.

3.—(1) In this Act—

F1[“Act of 2005” means the Criminal Justice (Terrorist Offences) Act 2005;]

“benefited from drug trafficking” shall be construed in accordance with section 4(5) of this Act;

“benefited from an offence other than a drug trafficking offence” shall be construed in accordance with section 9(4) of this Act;

F2[“confiscation order” means an order made under section 4(4), 8A(5) F3[, 8F(7)] or 9 (1) of this Act;]

“controlled drug” has the same meaning as in section 2 of the Misuse of Drugs Act, 1977;

“Convention state” means a state other than the State that is a party to the United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances done at Vienna on the 20th day of December, 1988;

“corresponding law” has the same meaning as in section 20 (2) of the Misuse of Drugs Act, 1977;

“dealing with property” shall be construed in accordance with section 24 (8) of this Act;

F2[“defendant” means, for the purposes of the provisions of this Act relating to confiscation, and subject to section 23(2)(a) of this Act, a person against whom proceedings for the relevant drug trafficking offence, offence of financing terrorism or other offence have been instituted;]

F3[“Directive” means Directive 2014/42/EU of the European Parliament and of the Council of 3 April 2014¹ on the freezing and confiscation of instrumentalities and proceeds of crime in the European Union;]

“drug trafficking” means doing or being concerned in any of the following, whether in the State or elsewhere, that is to say—

• (a) producing or supplying a controlled drug where the production or supply contravenes any regulations made under section 5 of the Misuse of Drugs Act, 1977, and in force at the material time (whether before or after the commencement of the relevant provision of this Act) or a corresponding law,

• (b) transporting or storing a controlled drug where possession of the drug contravenes section 3 of that Act or a corresponding law,

• (c) importing or exporting a controlled drug where the importation or exportation contravenes any such regulations as mentioned in paragraph (a) of this definition or a corresponding law,

• F4[(d) engaging in any conduct (whether or not in the State) in relation to property obtained, whether directly or indirectly, from anything done in relation to a controlled drug, being conduct that—

• (i) is an offence under Part 2 of the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 (“Part 2 of the Act of 2010”) or would have been an offence under that Part if the Part had been in operation at the time when the conduct was engaged in, or

• (ii) in the case of conduct in a place outside of the State, other than conduct referred to in subparagraph (i)—

• (I) would be an offence under Part 2 of the Act of 2010 if done in corresponding circumstances in the State, or

• (II) would have been an offence under that Part if done in corresponding circumstances in the State and if the Part had been in operation at the time when the conduct was engaged in, or]

• (e) using any ship for illicit traffic in controlled drugs in contravention of section 33 or 34 of this Act;

“drug trafficking offence” means any of the following—

• (a) an offence under any regulations made under section 5 of the Misuse of Drugs Act, 1977, involving the manufacture, production, preparation, importation, exportation, supply, offering to supply, distribution or transportation of a controlled drug,

• (b) an offence under section 15 of that Act of possession of a controlled drug for unlawful sale or supply,

• F5[(bb) an offence under section 15A of that Act;]

• F6[(bbb) an offence under section 15B (importation of controlled drugs in excess of certain value) of that Act,]

• (c) an offence under section 20 of that Act (assisting in or inducing the commission outside the State of an offence punishable under a corresponding law),

• (d) an offence under the Customs Acts in relation to the importation or exportation of a controlled drug or in relation to the fraudulent evasion of any prohibition, restriction or obligation in relation to such importation or exportation,

• F4[(e) an offence under Part 2 of the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, or under section 31 of this Act (as in force before the commencement of that Part), in relation to the proceeds of drug trafficking,]

• (f) an offence under section 33 or 34 of this Act, or

• (g) an offence of aiding, abetting, counselling or procuring the commission of any of the offences mentioned in paragraphs (a) to (f) of this definition or of attempting or conspiring to commit any such offence or inciting another person to do so;

F3[“economic advantage” includes a valuable benefit;]

“enforcement officer” has the meaning assigned to it by paragraph 1 of the First Schedule to this Act;

F3[“extended confiscation offence” means an offence referred to in Part 2 of Schedule 1A F7[…];]

“forfeiture order” means an order made under section 61 of this Act;

F1[“funds” has the meaning given by section 12 of the Act of 2005;]

F1[“funds subject to confiscation” has the meaning given by section 8A(2) of this Act;]

“interest”, in relation to property, includes right;

“Irish ship” has the same meaning as in section 9 of the Mercantile Marine Act, 1955;

“Minister” means the Minister for Justice;

F1[“offence of financing terrorism” means an offence under section 13 of the Act of 2005;]

F8[“outer limit of the territorial seas” has the meaning given to that expression by the Maritime Jurisdiction Acts 1959 to 1988;]

“premises” includes any building or any part of a building and any vehicle, vessel or structure;

F1[“proceeds”, in relation to an offence of financing terrorism, means any funds derived from or obtained, directly or indirectly, through the commission of that offence, including payments and rewards;]

“proceeds of drug trafficking” has the meaning assigned to it by section 5 (1) (a) of this Act;

F2[“property” includes money and all other property, real or personal, heritable or moveable, including choses in action and other intangible or incorporeal property and, in relation to an offence of financing terrorism, includes funds;]

“realisable property” means—

• (a) any property held by the defendant, and

• (b) any property held by a person to whom the defendant has directly or indirectly made a gift caught by this Act,

F9[but does not include property which is the subject of a forfeiture order under—

• (i) section 30 of the Misuse of Drugs Act, 1977,

• (ii) section 17 of the Criminal Justice (Corruption Offences) Act 2018, or

• (iii) section 61 of this Act;]

“receiver” means a person appointed as a receiver under section 20 (2) or 24 (7) of this Act;

F10[“relevant conduct” means criminal conduct within the meaning of section 43;]

F3[“relevant offence” means an offence referred to in Part 1 or 2 of Schedule 1A F7[…];]

“F11[freezing order]” has the meaning assigned to it by section 24 of this Act;

F12[“ship” includes a hovercraft or submersible craft, any vessel used in navigation and any other floating craft of any description;]

F1[“value of funds subject to confiscation” has the meaning given by section 8B(1) of this Act;]

“value of proceeds of drug trafficking” has the meaning assigned to it by section 5 (1) (b) of this Act.

• (2) For the purposes of this Act the amount that might be realised at the time a confiscation order is made against the defendant is—

• (a) the aggregate of the values at that time of all the realisable property held by the defendant, less

• (b) where there are obligations having priority at that time, the aggregate of the amounts payable in pursuance of such obligations,

together with the aggregate of the values at that time of all gifts caught by this Act.

• (3) Subject to the provisions of subsections (4) to (12) of this section, for the purposes of this Act the value of property (other than cash) in relation to any person holding the property—

• (a) where any other person holds an interest in the property, is—

• (i) the market value of the first-mentioned person's beneficial interest in the property, less

• (ii) the amount required to discharge any incumbrance on that interest,

and

• (b) in any other case, is its market value.

• (4) References in this Act to the value at any time (referred to in subsection (5) of this section as “the material time”) of a person's proceeds of drug trafficking F13[or a person’s proceeds of a relevant offence or relevant conduct, or] of any property obtained by a person as a result of or in connection with the commission of an offence F13[other than a drug trafficking offence or a relevant offence] are references to—

• (a) the value of the said proceeds or property to the recipient when he obtained them or it, adjusted to take account of subsequent changes in the value of money, or

• (b) where subsection (5) of this section applies, the value there mentioned,

whichever is the greater.

• (5) If at the material time the recipient holds—

• (a) the proceeds or property which he obtained (not being cash), or

• (b) property which, in whole or in part, directly or indirectly represents in his hands the proceeds or property which he obtained,

the value referred to in subsection (4) (b) of this section is the value to him at the material time of the proceeds or property mentioned in paragraph (a) of this subsection or, as the case may be, of the proceeds or property mentioned in paragraph (b) of this subsection, so far as it so represents the proceeds or property which he obtained.

• (6) Subject to subsection (12) of this section, references in this Act to the value at any time (referred to in subsection (7) of this section as “the material time”) of a gift caught by this Act or to a payment or reward F3[or an economic advantage] are references to—

• (a) the value of the gift, payment or reward F3[or economic advantage] to the recipient when he received it adjusted to take account of subsequent changes in the value of money, or

• (b) where subsection (7) of this section applies, the value there mentioned,

whichever is the greater.

• (7) Subject to subsection (12) of this section, if at the material time the recipient holds—

• (a) the property which he received (not being cash), or

• (b) property which, in whole or in part, directly or indirectly represents in his hands the property which he received,

the value referred to in subsection (6) of this section is the value to him at the material time of the property mentioned in paragraph (a) of this subsection or, as the case may be, of the property mentioned in paragraph (b) of this subsection so far as it so represents the property which he received.

• (8) For the purposes of subsection (2) of this section, an obligation has priority at any time if it is an obligation of the defendant to—

• (a) pay an amount due in respect of a fine, or other order of a court, imposed or made on conviction of an offence, where the fine was imposed or order made before the confiscation order, or

• (b) pay any sum which would be included among the preferential payments (within the meaning of the Bankruptcy Act, 1988) in the defendant's bankruptcy commencing on the date of the confiscation order or winding up under an order of the court made on that date.

• (9) For the purposes of the provisions of this Act relating to drug trafficking, a gift (including a gift made before the commencement of section 4 of this Act) is caught by this Act if—

• (a) it was made by the defendant at any time since the beginning of the period of 6 years ending when the proceedings were instituted against him, or

• (b) it was made by the defendant at any time and was a gift of property—

• (i) which was received by the defendant in connection with drug trafficking carried on by him or another, or

• (ii) which in whole or in part directly or indirectly represented in the defendant's hands property received by him in that connection.

• F1[(9A) For the purposes of the provisions of this Act relating to an offence of financing terrorism, a gift (including a gift made before the commencement of section 8A of this Act) is caught by this Act if—

• (a) it was made by the defendant at any time since the beginning of a period of 6 years ending when proceedings in respect of that offence were instituted against the defendant, or

• (b) it was made by the defendant at any time and was a gift of property—

• (i) which was received by the defendant in connection with an offence of financing terrorism committed by the defendant or another person, or

• (ii) which in whole or in part directly or indirectly represented in the defendant's hands funds received by the defendant in connection with an offence of financing terrorism.]

• F3[(9B) For the purposes of the provisions of this Act relating to an extended confiscation offence, a gift (including a gift made before the commencement of the European Union (Freezing and Confiscation of Instrumentalities and Proceeds of Crime) Regulations 2017 (S.I. No. 540 of 2017)) is caught by this Act if—

• (a) it was made by the defendant at any time since the beginning of a period of 6 years ending when proceedings in respect of that offence were instituted against the defendant, or

• (b) it was made by the defendant at any time and was a gift of property—

• (i) which was received by the defendant in connection with conduct constituting that offence carried on by the defendant or another person, or

• (ii) which in whole or in part directly or indirectly represented in the defendant’s hands property received by him or her in that connection.]

• (10) For the purposes of the provisions of this Act relating to offences other than drug trafficking offences, a gift (including a gift made before the commencement of section 9 of this Act) is caught by this Act if—

• (a) it was made by the defendant at any time after the commission of the offence or, if more than one, the earliest of the offences to which the proceedings for the time being relate, and

• (b) the court considers it appropriate in all the circumstances to take the gift into account.

• (11) The reference in subsection (10) of this section to an offence to which the proceedings for the time being relate includes, where the proceedings have resulted in the conviction of the defendant, a reference to any offence which the court takes into consideration when determining his sentence.

• (12) For the purposes of this Act F3[(other than in the case of a relevant offence)]—

• (a) the circumstances in which the defendant is to be treated as making a gift include those where he transfers property to another person directly or indirectly for a consideration the value of which is significantly less than the value of the consideration provided by the defendant, and

• (b) in those circumstances, subsections (2) to (11) of this section shall apply as if the defendant had made a gift of such share in the property as bears to the whole property the same proportion as the difference between the values referred to in paragraph (a) of this subsection bears to the value of the consideration provided by the defendant.

• F3[(12A)
• (a) For the purposes of this Act in so far as it relates to a relevant offence, the circumstances in which the defendant is to be treated as making a gift include those where he or she transfers property to another person directly or indirectly for a consideration and the person to whom the property is transferred knows that the purpose of the transfer was to avoid the confiscation of the property.

• (b) The person shall be taken to know that the transfer was carried out for that purpose where the transfer occurred in circumstances (including that the transfer was carried out for an amount significantly lower than the market value) where the person ought to know that the transfer was carried out for that purpose, unless the contrary is shown.]

• (13) This Act applies to property wherever situated.

• (14) A reference in this Act to an offence includes a reference to an offence committed before the commencement of the provision of this Act in which the reference occurs, but nothing in this Act imposes any duty or confers any power on any court in connection with proceedings against a person for an offence instituted before the commencement of the provision of this Act in which the reference occurs.

• (15) A reference in this Act to property obtained, or to a pecuniary advantage F3[or economic advantage] derived, in connection with drug trafficking or the commission of an offence includes references to property obtained, or to a pecuniary advantage F3[or economic advantage] derived, both in that connection and in some other connection.

• (16) The following provisions shall have effect for the interpretation of this Act, namely,

• (a) property is held by any person if he holds any interest in it,

• (b) references to property held by a person include a reference to property vested in his trustee within the meaning of Part V of the Bankruptcy Act, 1988 or liquidator,

• (c) references to an interest held by a person beneficially in property include a reference to an interest which would be held by him beneficially if the property were not so vested,

• (d) property is transferred by one person to another if the first person transfers or grants to the other any interest in the property,

• (e) proceedings for an offence are instituted—

• (i) when a summons or warrant for arrest is issued in respect of that offence,

• (ii) when a person is charged with the offence after being taken into custody without a warrant,

and where the application of this section would result in there being more than one time for the institution of proceedings, they shall be taken to have been instituted at the earliest of those times,

• (f) proceedings for an offence are concluded—

• F14[(i) (I) when the defendant is acquitted on all counts, or

• (II) where the provisions of section 23 of the Criminal Procedure Act 2010 apply to the proceedings—

• (A) when the time period for an appeal under that section has expired and no appeal has been made,

• (B) where an appeal has been made but no re-trial is ordered, at the conclusion of the appeal proceedings under the section, or

• (C) where a re-trial has been ordered, at the conclusion of the re-trial;]

• (ii) if he is convicted on one or more counts, but no application for a confiscation order is made against him or the court decides not to make a confiscation order in his case; or

• (iii) if a confiscation order is made against him in connection with those proceedings, when the order is satisfied,

• (g) F2an application under section 7, 8D F3[, 8I] or *[13]* of this Act is concluded—

• (i) if the court decides not to make a confiscation order against the defendant, when it makes that decision; or

• (ii) if a confiscation order is made against the defendant as a result of that application, when the order is satisfied,

• (h) F2an application under section 8, 8E F3[, 8J] or *[18]* of this Act is concluded—

• (i) if the court decides not to vary the confiscation order in question, when it makes that decision; or

• (ii) if the court varies the confiscation order as a result of the application, when the order is satisfied,

• (i) a confiscation order is satisfied when no amount is due under it,

• (j) an order is subject to appeal until (disregarding any power of a court to grant leave to appeal out of time) there is no further possibility of an appeal on which the order could be varied or set aside.

• F15[(16A) References in this Act (other than section 9) to an offence in respect of which a confiscation order might be made under section 9 of this Act shall be construed as references to an indictable offence (other than a drug trafficking offence), irrespective of whether a person has been convicted of it on indictment.]

• (17) In this Act, a reference to any enactment shall be construed as a reference to that enactment as amended or adapted by or under any subsequent enactment (including this Act).

• F16[(18) For the purposes of this Act in so far as it relates to a relevant offence, a reference to a court shall be construed as including a reference to the Special Criminal Court.]

PART II Confiscation

4. Confiscation orders: drug trafficking offences.

4.—F18[(1) Where a person has been sentenced or otherwise dealt with by a court in respect of one or more drug trafficking offences F19[(other than a relevant offence)] of which he has been convicted on indictment, the court shall, subject to subsections (2) and (3), determine whether the person has benefited from drug trafficking.

• (2) A court may decide not to make a determination under subsection (1) of this section where, following such preliminary inquiries, if any, as it may make, it is satisfied that having regard to—

• (a) the present means of the convicted person, and

• (b) all of the other circumstances of the case, including the matters which are to be taken into account under section 12(3) of this Act,

the amount, if any, which might be recovered under any confiscation order which might be made would not be sufficient to justify proceeding with consideration of the making of such an order.

• (3) The duty of a court to make a determination under subsection (1) of this section shall not apply if the convicted person has died or absconded, and accordingly the provisions of section 13 of this Act shall apply in such a case.]

• (4) If the court determines that the person in question has benefited from drug trafficking, the court shall determine in accordance with section 6 of this Act the amount to be recovered in his case by virtue of this section and shall make a confiscation order under this section requiring the person concerned to pay that amount.

• (5) For the purposes of this Act, a person who has at any time (whether before or after the commencement of this section) received any payment or other reward in connection with drug trafficking carried on by him or another has benefited from drug trafficking.

• (6) The standard of proof required to determine any question arising under this Act as to—

• (a) whether a person has benefited from drug trafficking, or

• (b) the amount to be recovered in his case by virtue of this section,

shall be that applicable in civil proceedings.

5. Assessing the proceeds of drug trafficking.

5.—(1) For the purposes of this Act—

• (a) any payments or other rewards received by a person at any time (whether before or after the commencement of section 4 of this Act) in connection with drug trafficking carried on by him or another are his proceeds of drug trafficking, and

• (b) the value of his proceeds of drug trafficking is the aggregate of the values of the payments or other rewards.

• (2) The court shall, for the purpose of determining whether the defendant has benefited from drug trafficking and, if he has, of assessing the value of his proceeds of drug trafficking, make the assumptions set out in subsection (4) of this section except that the court shall not make any of the said assumptions if—

• (a) the assumption is shown to be incorrect in the case of the defendant, or

• (b) it is satisfied that there would be a serious risk of injustice in his case if the assumption were to be made.

• (3) Where the court does not apply one or more of the assumptions set out in subsection (4) of this section it shall state its reasons.

• (4) The assumptions referred to in subsection (2) of this section are—

• (a) that any property appearing to the court—

• (i) to have been held by the defendant at any time since his conviction, or

• (ii) to have been transferred to him at any time since the beginning of the period of 6 years ending when the proceedings were instituted against him,

was received by him, at the earliest time at which he appears to the court to have held it, as a payment or reward in connection with drug trafficking carried on by him,

• (b) that any expenditure of his since the beginning of that period was met out of payments received by him in connection with drug trafficking carried on by him, and

• (c) that, for the purpose of valuing any property received or assumed to have been received by him at any time as such a reward, he received the property free of any other interests in it.

• (5) For the purpose of assessing the value of the defendant's proceeds of drug trafficking in a case where a confiscation order has previously been made against him, the court shall not take into account any of his proceeds of drug trafficking that are shown to the court to have been taken into account in determining the amount to be recovered under that order.

6. Amount to be recovered under confiscation order made under section 4.

6.—(1) Subject to subsection (2) of this section, where a confiscation order has been made under section 4 of this Act, the amount to be recovered under the order shall be equal to the amount assessed by the court to be the value of the defendant's proceeds of drug trafficking.

• (2) If the court is satisfied that the amount that might be realised at the time the confiscation order is made is less than the amount the court assesses to be the value of his proceeds of drug trafficking, the amount to be recovered in the defendant's case under the confiscation order shall be the amount appearing to the court to be the amount that might be so realised.

7. Re-assessment of whether defendant has benefited from drug trafficking.

7.—F20[(1) This section applies where a court has—

• (a) determined under section 4 of this Act that a defendant has not benefited from drug trafficking, or

• (b) decided under section 4(2) of this Act not to make a determination as to whether a convicted person has benefited from drug trafficking.]

• (2) If the Director of Public Prosecutions has evidence—

• F20[(a) which was not considered by the court in making, or in deciding not to make, the determination referred to in subsection (1) of this section, but]

• (b) which the Director of Public Prosecutions believes would have led the court to determine that the defendant had benefited from drug trafficking if it had been considered by the court, he may make, or cause to be made, an application to the court for it to consider that evidence.

• (3) If, having considered the evidence, the court is satisfied that it would have determined that the defendant had benefited from drug trafficking if that evidence had been available to it, the court—

• (a) shall—

• F20[(i) make a determination or a fresh determination, as the case may be, of whether the defendant has benefited from drug trafficking; and]

• (ii) make a determination under section 4 (4) of this Act of the amount to be recovered by virtue of that section; and

• (b) may make a confiscation order under section 4 (4) of this Act.

• F20[(4) In considering an application under this section, the court may take into account any payment or other reward received by the defendant on or after the determination, or the decision not to make a determination, referred to in subsection (1) of this section, but only if the Director of Public Prosecutions shows that it was received by the defendant in connection with drug trafficking carried on by the defendant or another person on or before that date.]

• (5) In considering any evidence under this section which relates to any payments or reward to which subsection (4) of this section applies, the court shall not make the assumptions which would otherwise be required by section 5 of this Act.

• (6) No application shall be entertained by the court under this section if it is made after the end of the period of six years beginning with the date on which the defendant was convicted.

8. Revised assessment of proceeds of drug trafficking.

8.—(1) This section applies where a court has made a determination under section 4 (4) of this Act of the amount to be recovered in a particular case by virtue of that section referred to in this section as “the current determination”.

• (2) Where the Director of Public Prosecutions is of the opinion that the real value of the defendant's proceeds of drug trafficking was greater than their assessed value, the Director of Public Prosecutions may make, or cause to be made, an application to the court for the evidence on which he has formed his opinion to be considered by the court.

• (3) In subsection (2) of this section—

“assessed value” means the value of the defendant's proceeds of drug trafficking as assessed by the court under section 6 (1) of this Act; and

“real value” means the value of the defendant's proceeds of drug trafficking which took place—

• (a) in the period by reference to which the current determination was made;

or

• (b) in any earlier period.

• (4) If, having considered the evidence, the court is satisfied that the real value of the defendant's proceeds of drug trafficking is greater than their assessed value (whether because the real value was higher at the time of the current determination than was thought or because the value of the proceeds in question has subsequently increased), the court shall make a fresh determination under section 4 (4) of this Act of the amount to be recovered by virtue of that section.

• (5) Any determination under section 4 (4) of this Act by virtue of this section shall be by reference to the amount that might be realised at the time when the determination is made.

• (6) For any determination under section 4 (4) of this Act by virtue of this section, section 5 (5) of this Act shall not apply in relation to any of the defendant's proceeds of drug trafficking taken into account in respect of the current determination.

• (7) In relation to any such determination—

• (a) section 3 (2) of this Act shall have effect as if for “a confiscation order is made against the defendant” there were substituted “of the determination”;

• (b) sections 3 (8), 10 (5) (a) and 12 (4) of this Act shall have effect as if for “confiscation order” there were substituted “determination”; and

• (c) section 6 (2) of this Act shall have effect as if for “confiscation order is made” there were substituted “determination is made”.

• (8) The court may take into account any payment or other reward received by the defendant on or after the date of the current determination, but only if the Director of Public Prosecutions shows that it was received by the defendant in connection with drug trafficking carried on by the defendant or another on or before that date.

• (9) In considering any evidence under this section which relates to any payment or reward to which subsection (8) of this section applies, the court shall not make the assumptions which would otherwise be required by section 5 of this Act.

• (10) If, as a result of making the fresh determination required by subsection (4) of this section, the amount to be recovered exceeds the amount set by the current determination, the court may substitute for the amount to be recovered under the confiscation order which was made by reference to the current determination such greater amount as it thinks just in all circumstances of the case.

• (11) No application shall be entertained by the court under this section if it is made after the end of the period of six years beginning with the date on which the defendant was convicted.

8A. F21[Confiscation orders relating to offence of financing terrorism.

8A.—(1) Where a person has been sentenced or otherwise dealt with by a court in respect of one or more offences of financing terrorism of which that person has been convicted, the Director of Public Prosecutions may make, or cause to be made, an application to the court to determine whether the convicted person holds funds subject to confiscation.

• (2) For the purposes of this Act, funds subject to confiscation are—

• (a) funds used or allocated for use in connection with an offence of financing terrorism, or

• (b) funds that are the proceeds of such an offence.

• (3) An application under subsection (1) of this section may be made at the conclusion of the proceedings at which the person is sentenced or otherwise dealt with or at a later stage in the proceedings.

• (4) An application under subsection (1) of this section shall not be made unless it appears to the Director of Public Prosecutions that the person in question holds funds subject to confiscation.

• (5) If the court determines that the person in question holds funds subject to confiscation, the court shall—

• (a) determine in accordance with section 8C of this Act the amount to be recovered in that person's case by virtue of this section, and

• (b) make a confiscation order under this section requiring the person to pay that amount.

• (6) The standard of proof applicable in civil proceedings is the standard required to determine a question arising under this Act as to—

• (a) whether a person holds funds subject to confiscation, and

• (b) the amount to be recovered in that person's case by virtue of this section.]

8B. F22[Assessing the value of funds subject to confiscation.

8B.—(1) For the purposes of this Act, the value of the funds that are subject to confiscation is the aggregate of the values of those funds held by the defendant.

• (2) For the purpose of assessing the value of funds subject to confiscation, the court shall, subject to subsection (3) of this section, make the following assumptions:

• (a) that any funds appearing to the court—

• (i) to have been held by the defendant at any time since the conviction, or

• (ii) to have been transferred to the defendant at any time since the beginning of the period of six years ending when the proceedings were instituted against the defendant,

were received or collected by the defendant, at the earliest time at which the defendant appears to the court to have held them, for use (whether or not used) in connection with the offence of financing terrorism or as the proceeds of such offence;

• (b) that any expenditure of the defendant since the beginning of that period was met out of funds subject to confiscation;

• (c) that the funds subject to confiscation are held by the defendant free of any other interests in them.

• (3) The court shall not make an assumption set out in subsection (2) of this section if—

• (a) that assumption is shown to be incorrect in the case of the defendant, or

• (b) the court is satisfied that there would be a serious risk of injustice in that case were the assumption made.

• (4) Where the court does not apply one or more of the assumptions set out in subsection (2) of this section, it shall state its reasons.

• (5) For the purpose of assessing the value of funds subject to confiscation in a case where a confiscation order has previously been made against the defendant, the court shall not take into account any of that defendant's funds subject to confiscation that are shown to the court to have been taken into account in determining the amount to be recovered under the confiscation order.]

8C. F23[Amount to be recovered under a confiscation order made under section 8A.

8C.—(1) Subject to subsection (2) of this section, where a confiscation order has been made under section 8A of this Act, the amount to be recovered under the order shall be equal to the amount assessed by the court to be the value of the defendant's funds subject to confiscation.

• (2) If the court is satisfied that the amount that might be realised at the time the confiscation order is made is less than the amount the court assesses to be the value of the funds subject to confiscation, the amount to be recovered in the defendant's case under the confiscation order shall be the amount appearing to the court to be the amount that might be so realised.]

8D. F24[Re-assessment of whether defendant holds funds subject to confiscation.

8D.—(1) This section applies where an application has previously been made to the court under section 8A of this Act and the court has determined that the defendant did not hold funds subject to confiscation.

• (2) The Director of Public Prosecutions may make, or cause to be made, an application to the court for it to consider evidence—

• (a) which was not considered by the court in making the determination referred to in subsection (1) of this section, and

• (b) which, had it been considered, the Director of Public Prosecutions believes would have led the court to determine that the defendant held funds subject to confiscation.

• (3) If, having considered the evidence, the court is satisfied that, had that evidence been available to it, it would have determined that the defendant held funds subject to confiscation, the court—

• (a) shall—

• (i) make a fresh determination of whether the defendant holds funds subject to confiscation, and

• (ii) make a determination under section 8A(5) of this Act of the amount to be recovered by virtue of that section,

and

• (b) may make a confiscation order under section 8A(5) of this Act.

• (4) In considering an application under this section, the court may take into account any funds held by the defendant on or after the date of the determination referred to in subsection (1) of this section, but only if the Director of Public Prosecutions shows that the funds relate to an offence of financing terrorism committed on or before that date by the defendant or another person.

• (5) In considering any evidence under this section relating to any funds to which subsection (4) applies, the court shall not make the assumptions which would otherwise be required under section 8B of this Act.

• (6) No application shall be entertained by the court under this section if it is made after the end of the period of six years beginning with the date on which the defendant was convicted.]

8E. F25[Revised assessment of funds subject to confiscation.

8E.—(1) This section applies where a court has made a determination (referred to in this section as “the current determination”) under section 8A(5) of this Act of the amount to be recovered in a particular case by virtue of that section.

• (2) Where the Director of Public Prosecutions is of the opinion that the real value of the defendant's funds subject to confiscation was greater than their assessed value, the Director of Public Prosecutions may make, or cause to be made, an application to the court for the evidence on which that opinion was formed to be considered by the court.

• (3) In subsections (2) and (4) of this section—

“assessed value” means the value of the defendant's funds subject to confiscation as assessed by the court under section 8C(1) of this Act;

“real value” means the value of the defendant's funds subject to confiscation which relate to an offence of financing terrorism committed either in the period by reference to which the current determination was made or in any earlier period.

• (4) If, having considered the evidence, the court is satisfied that the real value of the defendant's funds subject to confiscation is greater than their assessed value (whether because their real value was higher at the time of the current determination than was thought or because the value of the funds subject to confiscation has subsequently increased), the court shall make a fresh determination under section 8A(5) of this Act of the amount to be recovered by virtue of that section.

• (5) Any determination under section 8A(5) of this Act by virtue of this section shall be by reference to the amount that might be realised at the time the determination is made.

• (6) For any determination under section 8A(5) of this Act by virtue of this section, section 8B(5) of this Act shall not apply in relation to any of the defendant's funds subject to confiscation that were taken into account in respect of the current determination.

• (7) In relation to a determination under section 8A(5) of this Act by virtue of this section—

• (a) section 3(2) of this Act shall have effect as if for “a confiscation order is made against the defendant” there were substituted “of the determination”,

• (b) sections 3(8), 10(5)(a) and 12(4) of this Act shall have effect as if for “confiscation order” there were substituted “determination”, and

• (c) section 8C(2) of this Act shall have effect as if for “confiscation order is made” there were substituted “determination is made”.

• (8) The court may take into account any funds held by the defendant on or after the date of the current determination, but only if the Director of Public Prosecutions shows that the funds relate to an offence of financing terrorism committed before that date by the defendant or another person.

• (9) In considering any evidence relating to any funds to which subsection (8) applies, the court shall not make the assumptions which would otherwise be required by section 8B of this Act.

• (10) If, as a result of making the fresh determination required by subsection (4) of this section, the amount to be recovered exceeds the amount set by the current determination, the court may substitute for the amount to be recovered under the confiscation order which was made by reference to the current determination such greater amount as it thinks just in all the circumstances of the case.

• (11) No application shall be entertained by the court under this section if it is made after the end of the period of six years beginning with the date on which the defendant was convicted.]

8F. F26[Confiscation orders relating to relevant offences.

8F.—(1) Where a person has been sentenced or otherwise dealt with by a court in respect of a relevant offence of which that person has been convicted on indictment—

• (a) if such offence is a drug trafficking offence, the court shall, subject to subsections (2) and (3), determine whether the convicted person has benefited from—

• (i) that offence, and

• (ii) conduct constituting that offence, or

• (b) if such offence is not a drug trafficking offence, the Director of Public Prosecutions may, subject to subsection (5), make, or cause to be made, an application to the court to determine whether the convicted person has benefited—

• (i) from that offence, or

• (ii) where that offence is an extended confiscation offence, from F27[relevant conduct].

• (2) A court may decide not to make a determination under section (1)(a) where, following such preliminary inquiries, if any, as it may make, it is satisfied that having regard to—

• (a) the present means of the convicted person, and

• (b) all of the other circumstances of the case, including the matters which are to be taken into account under section 12(3),

the amount, if any, which might be recovered under any confiscation order which might be made would not be sufficient to justify proceeding with consideration of the making of such an order.

• (3) The duty of a court to make a determination under subsection (1)(a) shall not apply if the convicted person has died or absconded, and accordingly the provisions of section 13 shall apply in such a case.

• (4) An application under subsection (1)(b) may be made at the conclusion of the proceedings at which the person is sentenced or otherwise dealt with or at a later stage.

• (5) An application under subsection (1)(b) shall not be made unless it appears to the Director of Public Prosecutions that the person in question has benefited from the relevant offence or relevant conduct.

• (6) For the purposes of the provisions of this Act relating to an order under this section, a person benefits from a relevant offence or relevant conduct if he or she derives, directly or indirectly, any economic advantage from the offence or conduct, including by means of any subsequent reinvestment or transformation of direct proceeds.

• (7) If the court determines that the person in question has benefited from the relevant offence or relevant conduct, the court shall—

• (a) determine in accordance with section 8H the amount to be recovered in that person's case by virtue of this section, and

• (b) make a confiscation order under this section requiring the person to pay that amount.

• (8) The standard of proof required to determine any question arising under this Act as to—

• (a) whether a person has benefited as mentioned in subsection (6), or

• (b) the amount to be recovered in his or her case by virtue of this section,

shall be that applicable in civil proceedings.]

8G. F28[Assessing proceeds of relevant offence, etc.

8G.—(1) For the purposes of this Act, the aggregate of the value of any economic advantage derived, directly or indirectly, from a relevant offence, or from relevant conduct carried on by the defendant or another person, including by means of any subsequent reinvestment or transformation of direct proceeds, is the value of the defendant’s proceeds of that offence or conduct.

(2)(a) Subject to paragraph (b), for the purposes of determining whether the defendant has benefited from relevant conduct, and, if he or she has, of assessing the value of his or her proceeds of that conduct, the court shall make the assumptions set out in subsection (4).

• (b) The court shall not make an assumption set out in subsection (4) if—

• (i) that assumption is shown to be incorrect in the case of the defendant, or

• (ii) the court is satisfied that there would be a serious risk of injustice in that case if the assumption were to be made.

• (3) Where the court does not apply one or more of the assumptions set out in subsection (4), it shall state its reasons.

• (4) The assumptions referred to in subsection (2) are as follows:

• (a) that any property appearing to the court—

• (i) to have been held by the defendant at any time since the conviction, or

• (ii) to have been transferred to the defendant at any time since the beginning of the period of 6 years ending when the proceedings were instituted against the defendant,

was received by the defendant, at the earliest time at which the defendant appears to the court to have held it, as an economic advantage derived from relevant conduct;

• (b) that any expenditure of the defendant since the beginning of that period was met out of an economic advantage derived from that conduct;

• (c) that, for the purpose of valuing any property derived from that conduct, the defendant received the property free of any other interests in it.

• (5) For the purpose of assessing the value of proceeds of relevant conduct in a case where a confiscation order has previously been made against the defendant, the court shall not take into account any of that defendant’s proceeds of relevant conduct that are shown to the court to have been taken into account in determining the amount to be recovered under that order.]

8H. F29[Amount to be recovered under confiscation order made under section 8F.

8H.—(1) Subject to subsection (2), where a confiscation order has been made under section 8F, the amount to be recovered under the order shall be equal to the amount assessed by the court to be the value of the defendant’s proceeds of the relevant offence or relevant conduct.

• (2) If the court is satisfied that the amount that might be realised at the time the confiscation order is made is less than the amount the court assesses to be the value of the defendant’s proceeds of the relevant offence or relevant conduct, the amount to be recovered in the defendant’s case under the confiscation order shall be the amount appearing to the court to be the amount that might be so realised.]

8I. F30[Reassessment of whether defendant has benefited from relevant offence or relevant conduct

8I.—(1) This section applies where—

• (a) the court has made a decision under section 8F(2) not to make a determination as to whether the defendant has benefited from the relevant offence or relevant conduct, or

• (b) either—

• (i) the court has determined under section 8F(1)(a) that the defendant has not benefited from the relevant offence or relevant conduct, or

• (ii) an application has previously been made to the court under section 8F(1)(b) and the court has determined that the defendant has not benefited from the relevant offence or relevant conduct.

• (2) The Director of Public Prosecutions may make, or cause to be made, an application to the court for it to consider evidence—

• (a) which was not considered by the court in, as appropriate, making the decision referred to in subsection (1)(a) or the determination referred to in subsection (1)(b)(i) or (ii), and

• (b) which, had it been considered, the Director of Public Prosecutions believes would have led the court to determine that the defendant had benefited from the relevant offence or relevant conduct.

• (3) If, having considered the evidence, the court is satisfied that, had that evidence been available to it, it would have determined that the defendant had benefited from the relevant offence or relevant conduct, the court—

• (a) shall—

• (i) make, as appropriate, a determination or fresh determination of whether the defendant has so benefited, and

• (ii) make a determination under section 8F(7) of the amount to be recovered by virtue of that section, and

• (b) may make a confiscation order under section 8F(7).

• (4) In considering an application under this section, the court may take into account any economic advantage derived by the defendant on or after, as appropriate, the date of the decision referred to in subsection (1)(a) or the date of the determination referred to in subsection (1)(b)(i) or (ii), but only if the Director of Public Prosecutions shows that the economic advantage relates to—

• (a) the relevant offence, or

• (b) where that offence is an extended confiscation offence, the relevant conduct which took place on or before that date by the defendant or another person.

• (5) In considering any evidence under this section relating to any economic advantage to which subsection (4) applies, the court shall not make the assumptions which would otherwise be required under section 8G.

• (6) No application shall be entertained by the court under this section if it is made after the end of the period of 6 years beginning with the date on which the defendant was convicted.]

8J. F31[Revised assessment of proceeds from relevant offence or relevant conduct.

8J.—(1) This section applies where a court has made a determination (referred to in this section as “the current determination”) under section 8F(7) of the amount to be recovered in a particular case by virtue of that section.

• (2) Where the Director of Public Prosecutions is of the opinion that the real value of the defendant’s proceeds of the relevant offence or relevant conduct was greater than their assessed value, the Director of Public Prosecutions may make, or cause to be made, an application to the court for the evidence on which that opinion was formed to be considered by the court.

• (3) In subsections (2) and (4)—

“assessed value” means the value of the defendant’s proceeds as assessed by the court under section 8H(1);

“real value” means the value of the defendant’s proceeds which relate to—

• (a) the relevant offence, or

• (b) the relevant conduct which took place either in the period by reference to which the current determination was made or in any earlier period.

• (4) If, having considered the evidence, the court is satisfied that the real value of the defendant’s proceeds is greater than their assessed value (whether because their real value was higher at the time of the current determination than was thought or because the value of the proceeds has subsequently increased), the court shall make a fresh determination under section 8F(7) of the amount to be recovered by virtue of that section.

• (5) Any determination under section 8F(7) by virtue of this section shall be by reference to the amount that might be realised at the time the determination is made.

• (6) For any determination under section 8F(7) by virtue of this section, section 8G(5) shall not apply in relation to any of the defendant’s proceeds that were taken into account in respect of the current determination.

• (7) In relation to a determination under section 8F(7) by virtue of this section—

• (a) section 3(2) shall have effect as if for "a confiscation order is made against the defendant" there were substituted "of the determination",

• (b) sections 3(8), 10(5)(a) and 12(4) shall have effect as if for "confiscation order" there were substituted "determination", and

• (c) section 8H(2) shall have effect as if for "confiscation order is made" there were substituted "determination is made".

• (8) The court may take into account any economic advantage derived by the defendant from the relevant offence or relevant conduct on or after the date of the current determination, but only if the Director of Public Prosecutions shows that the economic advantage relates to—

• (a) the relevant offence, or

• (b) where that offence is an extended confiscation offence, the relevant conduct which took place on or before that date by the defendant or another person.

• (9) In considering any evidence relating to any economic advantage to which subsection (8) applies, the court shall not make the assumptions which would otherwise be required by section 8G.

• (10) If, as a result of making the fresh determination required by subsection (4), the amount to be recovered exceeds the amount set by the current determination, the court may substitute for the amount to be recovered under the confiscation order which was made by reference to the current determination such greater amount as it thinks just in all the circumstances of the case.

• (11) No application shall be entertained by the court under this section if it is made after the end of the period of 6 years beginning with the date on which the defendant was convicted.]

9. Confiscation orders: offences other than drug trafficking offences.

9.—(1) Where a person has been sentenced or otherwise dealt with in respect of an offence, F32[other than a drug trafficking offence, an offence of financing terrorism or a relevant offence,] of which he has been convicted on indictment, then, if an application is made, or caused to be made, to the court by the Director of Public Prosecutions the court may, subject to the provisions of this section, make a confiscation order under this section requiring the person concerned to pay such sum as the court thinks fit.

• (2) An application under this section may be made if it appears to the Director of Public Prosecutions that the person concerned has benefited from the offence of which he is convicted or from that offence taken together with some other offence F32[(not being a drug trafficking offence, an offence of financing terrorism or a relevant offence)] of which he is convicted in the same proceedings or which the court has taken into consideration in determining his sentence.

• (3) An application under subsection (1) of this section may be made at the conclusion of the proceedings at which the person is sentenced or otherwise dealt with or may be made at a later stage.

• (4) For the purposes of this Act, a person benefits from an offence, F32[other than a drug trafficking offence, an offence of financing terrorism or a relevant offence], if he obtains property as a result of or in connection with the commission of that offence and his benefit is the value of the property so obtained.

• (5) Where a person derives a pecuniary advantage as a result of or in connection with the commission of an offence, he is to be treated for the purposes of this section as if he had obtained as a result of or in connection with the commission of the offence a sum of money equal to the value of the pecuniary advantage.

• (6) The amount to be recovered by an order under this section shall not exceed—

• (a) the amount of the benefit or pecuniary advantage which the court is satisfied that a person has obtained, or

• (b) the amount appearing to the court to be the amount that might be realised at the time the order is made,

whichever is the less.

• (7) The standard of proof required to determine any question arising under this Act as to—

• (a) whether a person has benefited as mentioned in subsection (2) of this section, or

• (b) the amount to be recovered in his case by virtue of this section,

shall be that applicable in civil proceedings.

10. Statements relevant to making confiscation orders.

10.—F33[(1) Where a defendant accepts to any extent an allegation in a statement that—

• (a) is tendered by or on behalf of the Director of Public Prosecutions to a court that is engaged in a determination under section 4 of this Act as to whether a person has benefited from drug trafficking or as to any amount to be recovered by virtue of that section or to a court that is considering an application under section 7, 8, 8A, 8D, 8E F34[, 8F, 8I, 8J] or 9 of this Act, and

• (b) concerns any matter relevant—

• (i) the determination of whether the defendant—

• (I) (in the case of a conviction for a drug trafficking offence) has benefited from drug trafficking, or

• F35[(II) in the case of a conviction for an offence of financing terrorism, holds funds subject to confiscation,

• (IIA) in the case of a conviction for a relevant offence, has benefited as mentioned in section 8F(1)(a) or (b), or

• (III) in the case of a conviction for an offence other than a drug trafficking offence, an offence of financing terrorism or a relevant offence, has benefited as mentioned in section 9(4), or]

or

• (ii) to the assessment of the value of the defendant's proceeds of drug trafficking, the value of the funds subject to confiscation F34[, the value of the defendant’s benefit as mentioned in section 8F(1)(a) or (b) (as assessed in accordance with section 8G)] or the value of the defendant's benefits as mentioned in section 9(4) of this Act, as the case may be,

the court may, for the purposes of that determination or assessment, treat the defendant's acceptance as conclusive of the matters to which it relates.]

• (2) Nothing in this section shall prevent the Director of Public Prosecutions from making more than one statement.

• (3) Where—

• (a) a statement is tendered under subsection (1) or (2) of this section, and

• (b) the court is satisfied that a copy of that statement has been served on the defendant,

the court may require the defendant to indicate to what extent he accepts each allegation in the statement and, so far as he does not accept any such allegation, to indicate any matters he proposes to rely on to refute such allegation.

• F33[(4) A defendant who fails in any respect to comply with a requirement under subsection (3) of this section may be treated for the purposes of this section as accepting every allegation in the statement other than—

• (a) any allegation in respect of which the defendant has complied with the requirement, and

• (b) any allegation that—

• (i) in the case of a conviction for one or more drug trafficking offences, the defendant has benefited from drug trafficking or that any payment or reward was received by the defendant in connection with drug trafficking carried on by the defendant or another person,

• (ii) in the case of a conviction for one or more offences of financing terrorism, the defendant holds funds subject to F35[confiscation,]

• F34[(iia) in the case of a conviction for a relevant offence, the defendant has benefited from the offence or relevant conduct, or has derived any economic advantage from that offence or conduct, or]

• (iii) in the case of a conviction for one or more offences, F35[other than a drug trafficking offence, an offence of financing terrorism or a relevant offence], the defendant benefited from the offence or property was obtained from the defendant as a result of or in connection with the commission of an offence.]

• (5) Where—

• (a) there is tendered to the court by the defendant a statement as to any matters relevant to determining the amount that might be realised at the time the confiscation order is made, and

• (b) the Director of Public Prosecutions accepts to any extent any allegation in the statement,

the court may, for the purposes of that determination, treat that acceptance as conclusive of the matters to which it relates.

• (6) Nothing in this section shall prevent a defendant from making more than one statement.

• (7) An allegation may be accepted or a matter indicated for the purposes of this section—

• (a) orally before the court,

• (b) in writing in accordance with rules of court, or

• (c) as the court may direct.

• F33[(8) No acceptance by the defendant under this section of an allegation that—

• (a) any payment or other reward was received by the defendant in connection with drug trafficking carried on by the defendant or another person,

• (b) the defendant holds funds subject to confiscation, F36[…]

• F34[(bb) the defendant has benefited from a relevant offence or relevant conduct, or]

• (c) the defendant has benefited from an offence F35[other than a drug trafficking offence, an offence of financing terrorism or a relevant offence, or from relevant conduct],

shall be admissible in evidence in any proceedings for an offence.]

11. Provision of information by defendant.

11.—F37[(1) This section applies where—

• (a) a court is engaged in a determination under section 4 of this Act as to whether a convicted person has benefited from drug trafficking or as to any amount to be recovered by virtue of that section, or

• F38[(b) an application has been made to a court under section 7, 8, 8A, 8D, 8E F39[, 8F, 8I, 8J] or 9 of this Act.]]

• (2) For the purpose of obtaining information to assist it in carrying out its functions, the court may, at any time, order the defendant to give it such information as may be specified in the order.

• (3) An order under subsection (2) of this section may require all, or any specified part, of the required information to be given to the court in such manner, and before such date, as may be specified in the order.

• (4) If the defendant fails, without reasonable excuse, to comply with any order under this section, the court may draw such inference from that failure as it considers appropriate.

• (5) Where the Director of Public Prosecutions accepts to any extent any allegation made by the defendant in giving to the court information required by an order under this section, the court may treat that acceptance as conclusive of the matters to which it relates.

• (6) For the purposes of this section, an allegation may be accepted in such manner as the court may direct.

• F40[(7) A defendant who—

• (a) fails, without reasonable excuse, to comply with an order under this section, or

• (b) gives to the court, in purported compliance with this section, information which the defendant knows or has reason to believe is false or misleading,

shall be guilty of an offence.

• (8) A person guilty of an offence under this section shall be liable—

• (a) on summary conviction, to imprisonment for a term not exceeding 12 months or to a fine not exceeding £1,500 or to both, or

• F41[(b) on conviction on indictment—

• (i) subject to subparagraph (ii), to imprisonment for a term not exceeding 5 years or to a fine or to both, or

• (ii) where the application referred to in subsection (1)(b) was made under section 8F, 8I or 8J, to imprisonment for a term not exceeding 3 years or to a fine not exceeding €500,000 or to both.]

• (9) Information that is specified in an order under this section and is given to the court in compliance with that order shall not be admissible in evidence in any proceedings for an offence, other than an offence under this section.]

12. Supplementary provisions concerning confiscation orders.

12.—(1) When considering whether to make a confiscation order under section 9 F42[, 8F or] of this Act F43[(but not when considering whether to make such an order under section 4 or 8A of this Act)], the court may take into account any information placed before it showing that a victim of an offence to which the proceedings relate has instituted, or intends to institute, civil proceedings against the defendant in respect of loss, injury or damage sustained in connection with the offence.

• (2) Where a court makes a confiscation order, it may direct that payment of the amount to be recovered in respect of the order shall be made forthwith or at some other time specified in the order.

• (3) Where a court makes a confiscation order against a defendant in any proceedings, it shall, in respect of any offence of which he is convicted in those proceedings, take account of—

• (a) any fine imposed on him,

• (b) any order involving any payment by him, or

• (c) any forfeiture order made under section 30 of the Misuse of Drugs Act, 1977 F44[, section 17 of the Criminal Justice (Corruption Offences) Act 2018] or section 61 of this Act.

• (4) If the court is satisfied as to any matter relevant for determining the amount that might be realised at the time the confiscation order is made (whether by an acceptance under section 10 of this Act or otherwise), the court may issue a certificate giving the opinion of the court as to the matters concerned and shall do so if satisfied that the amount that might be realised at the time the confiscation order is made is less than the amount the court assesses to be—