Schedule 3, Part 4A, paragraph 10G(1)

While property is detained under this Part of this Schedule, an application for the forfeiture of the whole or any part of it may be made— to a magistrates' court, by the Commissioners for Her Majesty's Revenue and Customs or an authorised officer; to the sheriff, by the Scottish Ministers.

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Source: legislation.gov.uk · retrieved 2026-09-04