103.These paragraphs correspond to paragraphs 1–2 of Schedule 4 to the PTA and have the same effect. Sub-paragraph (2) of paragraph 2 allows for the fact that a forfeiture order could be made on conviction but set aside if the conviction is overturned on appeal: while such an outcome is still a possibility, the money or other property will not be handed over. The exception is an appeal “out of time”: in other words, the possibility that a case may be looked at again years later in the light of new or newly-discovered evidence. Forfeiture orders can come into effect when this possibility still exists.
104.Section 140 of the Magistrates’ Court Act 1980 (c. 43) provides as follows:
Subject to any enactment relating to customs or excise, anything other than money forfeited on a conviction by a magistrates’ court or the forfeiture of which may be enforced by a magistrates’ court shall be sold or otherwise disposed of in such manner as the court may direct; and the proceeds shall be applied as if they were a fine imposed under the enactment on which proceedings for the forfeiture are founded.
It is disapplied by sub-paragraph (4) of paragraph 2 to ensure there is no overlap with sub-paragraph (1)(b)–(c).