If cash is detained under section 295 for more than 48 hours F1(calculated in accordance with section 295(1B)), it is at the first opportunity to be paid into an interest-bearing account and held there; and the interest accruing on it is to be added to it on its forfeiture or release.

In the case of cash detained under section 295 which was seized under section 294(2), the F2officer of Revenue and Customs F3 , constable F4, SFO officer or accredited financial investigator must, on paying it into the account, release the part of the cash to which the suspicion does not relate.

Subsection (1) does not apply if the cash or, as the case may be, the part to which the suspicion relates is required as evidence of an offence or evidence in proceedings under this Chapter.