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:
It is disapplied by sub-paragraph (4) of paragraph 2 to ensure there is no overlap with sub-paragraph (1)(b)–(c).
Schedule 4: Forfeiture Orders Paragraphs 2–4: Implementation of forfeiture orders