Schedule 3, Part 4A, paragraph 10N(1)
The proceeds of property realised under paragraph 10M must be applied as follows— first, they must be applied in making any payment required to be made by virtue of paragraph 10J(9); second, they must be applied in making any payment of legal expenses which, after giving effect to paragraph 10G(4) (including as applied by paragraph 10J(5)), are payable under this sub-paragraph in pursuance of provision under paragraph 10G(3) or, as the case may be, 10J(4); third, they must be applied in payment or reimbursement of any reasonable costs incurred in storing or insuring the property whilst detained under this Part of this Schedule and in realising the property; fourth, they must be paid— if the property was forfeited by a magistrates' court or the High Court, into the Consolidated Fund; if the property was forfeited by the sheriff or the Court of Session, into the Scottish Consolidated Fund.
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Source: legislation.gov.uk · retrieved 2026-09-04