Schedule 3, Part 4A, paragraph 10M

If property is forfeited under paragraph 10G or 10J, an authorised officer must realise the property or make arrangements for its realisation. But the property is not to be realised— before the end of the period within which an appeal may be made (whether under paragraph 10K or otherwise), or if an appeal is made within that period, before the appeal is determined or otherwise disposed of. The realisation of property under sub-paragraph (1) must be carried out, so far as practicable, in the manner best calculated to maximise the amount obtained for the property.

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