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(1)A magistrates' court or in Scotland the sheriff may order the forfeiture of any cash which has been seized under section 25 above if satisfied, on an application made while the cash is detained under that section, that the cash directly or indirectly represents any person’s proceeds of, or is intended by any person for use in, drug trafficking.
(2)Any application under this section to a magistrates' court shall be made by the Commissioners of Customs and Excise or a constable and to the sheriff by a procurator fiscal.
(3)The standard of proof in proceedings on an application under this section shall be that applicable to civil proceedings; and an order may be made under this section whether or not proceedings are brought against any person for an offence with which the cash in question is connected.
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