11(1)For the purposes of this Part of this Schedule proceedings for an offence are instituted—U.K.
(a)when a justice of the peace issues a summons or warrant under section 1 of the M1Magistrates’ Courts Act 1980 in respect of the offence;
(b)when a person is charged with the offence after being taken into custody without a warrant;
(c)when a bill of indictment charging a person with the offence is preferred by virtue of section 2(2)(b) of the M2Administration of Justice (Miscellaneous Provisions) Act 1933.
(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).