41(1)For the purposes of this Part of this Schedule proceedings for an offence are instituted—U.K.
(a)when a summons or warrant is issued under Article 20 of the M1Magistrates’ Courts (Northern Ireland) Order 1981 in respect of the offence;
(b)when a person is charged with the offence after being taken into custody without a warrant;
(c)when an indictment charging a person with the offence is presented under section 2(2)(c), (e) or (f) of the M2Grand Jury (Abolition) Act (Northern Ireland) 1969.
(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 forfeited property, or
(b)when no forfeiture order has been made in those proceedings and there is no further possibility of one being made as a result of an appeal (disregarding any power of a court to grant leave to appeal out of time).