25(1)For the purposes of this Part of this Schedule proceedings for an offence are instituted—U.K.
(a)when a person is arrested for the offence,
(b)when a warrant to arrest or cite a person is granted,
(c)when an indictment or complaint is served on a person in respect of the offence.
(2)Where the application of sub-paragraph (1) would result in there being more than one time for the institution of proceedings they shall be taken to be instituted at the earliest of those times.
(3)For the purposes of this Part of this Schedule proceedings are concluded—
(a)when a forfeiture order has been made in those proceedings and effect has been given to it in respect of all the money or other property to which it applies, or
(b)when (disregarding any power of a court to extend the period within which an appeal may be made) there is no further possibility of a forfeiture order being made in the proceedings.