(1)The court may—
(a)proceed under section 6 before it sentences the defendant for the offence (or any of the offences) concerned, or
(b)postpone proceedings under section 6 for a specified period.
(2)A period of postponement may be extended.
(3)A period of postponement (including one as extended) must not end after the permitted period ends.
(4)But subsection (3) does not apply if there are exceptional circumstances.
(5)The permitted period is the period of two years starting with the date of conviction.
(6)But if—
(a)the defendant appeals against his conviction for the offence (or any of the offences) concerned, and
(b)the period of three months (starting with the day when the appeal is determined or otherwise disposed of) ends after the period found under subsection (5),
the permitted period is that period of three months.
(7)A postponement or extension may be made—
(a)on application by the defendant;
(b)F67on application by the prosecutor ...;
(c)by the court of its own motion.
(8)If—
(a)proceedings are postponed for a period, and
(b)an application to extend the period is made before it ends,
the application may be granted even after the period ends.
(9)The date of conviction is—
(a)the date on which the defendant was convicted of the offence concerned, or
(b)if there are two or more offences and the convictions were on different dates, the date of the latest.
(10)References to appealing include references to applying under section 111 of the Magistrates’ Courts Act 1980 (c. 43) (statement of case).
(11)A confiscation order must not be quashed only on the ground that there was a defect or omission in the procedure connected with the application for or the granting of a postponement.
(12)But subsection (11) does not apply if before it made the confiscation order the court—
(a)imposed a fine on the defendant;
(b)made an order falling within section 13(3);
(c)made an order under [F68Chapter 2 of Part 7 of the Sentencing CodeF68] (compensation orders) [F69;
[F70 (ca)made an order under [F71 section 42 of the Sentencing CodeF71] (orders requiring payment of surcharge);F70]
(d)made an order under section 4 of the Prevention of Social Housing Fraud Act 2013 (unlawful profit orders)F69] .
33.Section 14 enables the court to postpone the confiscation proceedings on one or more occasions for up to a total of two years from the defendant’s conviction, or three months from the date on which any appeal against conviction is disposed of, if the three months ends more than two years after the date of conviction. There is no limit to the period of postponement where there are exceptional circumstances. The provision extends the period of postponement permitted under the earlier confiscation legislation, which is normally only up to six months. Where the court does not postpone confiscation proceedings, it must make a confiscation order before it sentences the defendant.
34.Section 14 allows proceedings to be postponed for any reason. This enables a postponement to be made if it is required, for example, because a judge is ill. Under earlier confiscation legislation, a postponement can only be made so that the court can obtain further information about the defendant’s benefit or the realisable property.
35.Section 14(8) is not found in earlier confiscation legislation. It provides that if an application for extension is made before the end of the period of postponement, it does not matter if the court makes a decision on the application after the end of the period of postponement. This deals with the situation where an application is made in time but, because of listing difficulties, the court cannot hear and make a decision on the application before the existing period of postponement expires.
36.Section 14(11) prevents a confiscation order from being quashed, merely because there has been some procedural irregularity in the operation of the postponement procedures. But subsection (12) disapplies the provision if the court imposes a fine or other specified order, and then attempts to make a confiscation order subsequently.