(1)An authorised officer or the Commissioners of Customs and Excise may apply to a magistrates' court for an order under this section in relation to cash seized under section 25.
(2)An order under this section—
(a)shall authorise the further detention under section 25 of the cash to which it relates for a period specified in the order,
(b)shall specify a period which ends not later than the end of the period of three months beginning with the date of the order, and
(c)shall require notice to be given to the person from whom the cash was seized and to any other person who is affected by and specified in the order.
(3)An application for an order under this section may be granted only if the court is satisfied—
(a)that there are reasonable grounds to suspect that the cash is cash of a kind mentioned in section 25(1)(a), (b) or (c), and
(b)that the continued detention of the cash is justified pending completion of an investigation of its origin or derivation or pending a determination whether to institute criminal proceedings (whether in the United Kingdom or elsewhere) which relate to the cash.
(4)More than one order may be made under this section in relation to particular cash; but cash shall not be detained by virtue of an order under this section after the end of the period of two years beginning with the date when the first order under this section was made in relation to it.
(5)In Scotland, any application under this section shall be made by the procurator fiscal to the sheriff; and in this section a reference to a magistrates' court shall be taken as a reference to the sheriff.