Part III
(5) In Scotland, any application under this section shall be made by the procurator fiscal to the sheriff; and in this section a reference to a magistrates’ court shall be taken as a reference to the sheriff.
Detained cash. 27.—(1) Cash detained under section 25 by virtue of an order under section 26 shall, unless required as evidence of an offence, be held in an interest bearing account; and the interest accruing on the cash shall be added to it on its release or forfeiture.
(2) Any person may apply to a magistrates’ court, or in Scotland to the sheriff, for a direction that cash detained under section 25 be released.
(3) A magistrates’ court or the sheriff shall grant an application under subsection (2) if satisfied—
- (a) that section 26(3)(a) or (b) no longer applies, or
- (b) that the detention of the cash is for any other reason no longer justified.
(4) An authorised officer, or in Scotland the procurator fiscal, may release cash detained under section 25 if—
- (a) he is satisfied that its detention is no longer justified, and
- (b) he has notified the magistrates’ court or sheriff who made the order by virtue of which the cash is being detained under section 25.
(5) Cash detained under section 25 shall not be released under this section—
- (a) while proceedings on an application for its forfeiture under section 28 have not been concluded, or
- (b) while proceedings, whether in the United Kingdom or elsewhere, which relate to the cash have not been concluded.
Forfeiture. 28.—(1) An authorised officer or the Commissioners of Customs and Excise may apply to a magistrates’ court, or in Scotland the procurator fiscal may apply to the sheriff, for an order forfeiting cash being detained under section 25.
(2) A magistrates’ court or the sheriff may grant an application only if satisfied on the balance of probabilities that the cash is cash of a kind mentioned in section 25(1)(a), (b) or (c).
(3) Before making an order under this section, a magistrates’ court or the sheriff must give an opportunity to be heard to any person—
- (a) who is not a party to the proceedings, and
- (b) who claims to be the owner of or otherwise interested in any of the cash which can be forfeited under this section.
(4) An order may be made under this section whether or not proceedings are brought against any person for an offence with which the cash is connected.
(5) Proceedings on an application under this section to the sheriff shall be civil proceedings.
Forfeiture: appeal.
29.—(1) Subject to subsection (2), any party to proceedings in which a forfeiture order is made under section 28 may appeal—